Budget Absorption Research Articles

Phenomenological Study of Budget Management at the Jambi City Education Office

Minister of Home Affairs Regulation Number 13 of 2006 concerning Guidelines for Regional Financial Management states that every regional government agency must prepare and determine a cash budget useful for controlling cash inflows and outflows and functions as a target for budget absorption. This research attempts to describe the phenomenon of budget management at the Jambi City Education Office. The approach used in this research is qualitative, with data collection methods carried out through semi-structured interviews. Data validity is guaranteed through the reliability of the interview instrument and the triangulation process. Data analysis was carried out using descriptive critical analysis techniques. Based on the data obtained, it can be concluded that: (1) in the Jambi City Education Department, there has been a trend of decreasing percentage of budget absorption over the last three years since the 2020 budget year, 2021 budget year and 2022 budget year respectively at 93.37%, 91.19% and 87.79% of the budget target, (2) there is a trend of decreasing ideality in the comparison of the operational expenditure budget) OB and direct expenditure (DE) over the last three years. This research has implications for strengthening regulations and developing human resources at the Jambi City Education Office to support the optimization of education budget absorption.

The Influence of Human Resource Competence, Use of Information Technology, And Leadership Commitment to Budget Absorption in Regional Apparatus in Simeulue Regency, Aceh Province

The purpose of this study is to determine the influence of Human Resource Competence, Use of Information Technology, and Leadership Commitment to Budget Absorption in Regional Apparatus in Simeulue Regency, Aceh Province. The population in this study is all Regional Apparatus in Simeulue Regency which amounts to 45 offices with a total of 135 respondents. Data analysis in this study used multiple linear regression which was processed with the SPSS (Statistical Package For Social Science) program. The results showed that the Human Resource Competence, Use of Information Technology, and Leadership Commitment had a positive and significant effect on the Budget Absorption of Regional Apparatus in Simeulue Regency. The Human Resource Competence has a positive effect on the Budget Absorption of Regional Apparatus in Simeulue Regency, Use of Information Technology has a positive effect on the Budget Absorption of Regional Apparatus in Simeulue Regency and the Leadership Commitment has a positive effect on the Budget Absorption of Regional Apparatus in Simeulue Regency. The implications of the results of this study are expected to be the evaluation for policy makers in increasing the Budget Absorption, and can be used as a practical guide for each policy maker in managing the budget.

The Leadership Role Of The Village Head In Realizing Development In Tetehosi I Village, Gunungsitoli Idanoi Sub-District In 2023

Leadership can be defined as an individual's ability to influence, motivate and enable others to contribute to the effectiveness and success of the Village. The essence of national development is basically the human being himself who is the center point of all development efforts and what will be built. Article 26 paragraph (2) of Law No. 6 of 2014 states that the Village Head is in charge of organizing the Village administration, implementing Village development, fostering the Village community and empowering the Village community. This research aims: To describe the leadership role of the Village head in realizing development in Tetehosi I Village, Gunungsitoli Idanoi District in 2023. The research method used in this research is a qualitative method with a descriptive approach. The data collection techniques used are observation, interview, and documentation techniques. The results of this study reveal that the leadership role of the Village Head in realizing development in Tetehosi I Village is: being a facilitator of planned development, being a mobilizer to mobilize Village officials and the community, being a motivator to achieve a goal, running in accordance with established regulations. The constraints faced in realizing development are: first, budget absorption; this is related to the allocation of Village development because the Village has three Hamlets and a very large population of Tetehosi I with a total of 2,238 residents; second, not all community aspirations can be facilitated; third, Village funds in Tetehosi I are very limited (Village funds are not focused on development alone); fourth, lack of community participation; fifth, there are differences of opinion regarding the land / plot being built and lack of cohesiveness between communities. The efforts made by the Village Head in this case are the Village Head in carrying out his role as a facilitator, mobilizer and motivator, being a leader for the Village apparatus team, accepting all ideas or aspirations from various elements of the community; bringing the community closer if there are residents who have different assumptions or disputes during the course of development.

Analisis Penyerapan Anggaran Belanja Daerah Studi Kasus pada Biro Umum Sekretariat Daerah Provinsi Sulawesi Utara

The purpose of this study was to find out the mechanisms, constraints in absorbing the budget and efforts to maximize the absorption of the regional budget at the General Bureau of the Regional Secretariat of North Sulawesi Province. This type of research is qualitative research with a case study method. To obtain the necessary data, the authors carried out data collection activities by means of participatory observation, in-depth interviews, and documentation analysis. The results of the study show that the General Bureau has implemented a regional financial management mechanism based on regulations, although there are still some obstacles in its implementation. In addition, as the central unit, it has the function of managing the salaries of benefits for all civil servants who are included in the personnel expenditure category within the Regional Secretariat and has the functional duties of managing Regional Secretariat assets which are included in the capital expenditure category so that it has a fairly large portion of the total budget. However, the realization of the absorption of the budget for the General Bureau in the last 3 years has a sizeable difference between Semesters I and II. Although, the absorption rate is included in the category of moderate budget absorption realization above 90% up to 94.99%. Obstacles faced in absorbing the budget at the General Bureau, namely the urgency of activities and constraints from third parties, availability of budgets and leadership policies, organizational applications/systems and administrative files, human resources and organizational culture (slowback expenditure phenomenon). The efforts made in the absorption of the regional expenditure budget by the General Bureau, namely increasing HR competencies and core values, improving facilities/infrastructure, communication and coordination, supervision and leadership innovation.

Efektivitas Penyerapan Anggaran di DISPORA Kabupaten Sidoarjo Sebelum dan Setelah Pandemi Covid-19

This study aims to analyze the level of effectiveness of budget absorption and differences in effectiveness at the Sidoarjo Regency Youth, Sports and Tourism Office during 2019-2022. This research uses a quantitative approach. Determination of the research sample using saturated sampling, namely using all members of the population as research samples, namely a total of 15 programs and activities during 2019 to 2022. Data collection was carried out using documentation studies and analyzed using an independent sample t test. The results explained that the level of effectiveness of budget absorption during 2019 to 2022 showed a positive trend and there was no significant difference in the level of effectiveness in 2019 or before the Covid-19 pandemic with 2020 to 2022. These results explain if the level of effectiveness of budget absorption at the Sidoarjo Regency Youth, Sports and Tourism Office during 2019 to 2022 shows a positive trend. In 2020, the level of effectiveness of budget absorption for each program carried out tends to show a decrease and fall into the category of poor effectiveness, due to the beginning of the Covid-19 pandemic. However, in 2021 and 2022, it shows an increasing effectiveness and is included in the good category for each program carried out and there is no significant difference in the level of effectiveness in 2019 or before the Covid-19 pandemic with 2020 to 2022 which is the year of the Covid-19 pandemic.

Mandatory Affairs Development Transformation in Five Regional Apparatus Organizations Not Related to Basic Services in Badung Regency, Bali

The purpose of this study is to analyze the performance results of five regional apparatus organizations in six mandatory affairs that are not related to basic services. By designing and using a concurrent embedded method approach with comparative descriptive analysis techniques on the LKPJ-2021 document from five regional apparatus organizations. From the results of the study, it was found that (1) the level of conformity and efficiency between budget absorption and the achievement of performance targets in each regional apparatus organization was not optimal, (2) the licensing and non-licensing performance targets were 6,000 permits and non-permits were realized as many as 5,564 permits. This achievement is constrained by Law No. 11, 2020 concerning Job Creation and PP No. 5, 2021 concerning the Implementation of Risk-Based Licensing, (3) settlement activities for compensation and development compensation by the district government with a performance target of 25 plots of land, but the realization results are nil, and (4) technical services, which leave a budget allocation of at least The largest is the Department of Communication and Information, which is Rp. 16,666,316.020.00 or 35.80%. Based on these findings, it is suggested to policymakers to (1) further improve budgeting estimates related to the achievement of performance targets, (2) further strengthen the management of data and information on integrated electronic-based licensing and non-licensing supported by adequate infrastructure, human resources, OSS-BRS, LAPERON, and TRUST applications, and (3) the solution to land problems is prioritized.

The Role of Moderation in Human Resource Competence in the Influence of Budget Planning and Implementation and Administrative Recording on Budget Absorption in the Government of Sragen Regency, Indonesia

HR competence moderation becomes an important element in understanding how HR influences budget absorption in the Sragen Regency Government. Moderation, in this context, refers to HR's role in controlling and facilitating the relationship between budget planning, budget execution, and administrative records. HR competence includes the ability of individuals to plan, implement and document budgets properly. This study aimed to determine the role of HR competence in moderating the influence of budget planning and implementation, as well as administrative records of budget absorption in the Government of Sragen Regency, Indonesia. This study shows that HR competence moderates the effect of budget planning on budget absorption. HR competence moderates the effect of administrative records on budget absorption.

Analysis of Special Allocation Fund (DAK) Budget Absorption in Stunting Reduction Efforts: A Case Study of South Buton Regency Health Office

Stunting, a condition of chronic malnutrition leading to impaired growth in children, poses a significant global public health challenge with far-reaching consequences. Effective intervention, including adequate budget allocation, is essential to address this issue. The Indonesian government has allocated funds through the Special Allocation Fund (DAK) program to support stunting reduction efforts, including those in South Buton Regency. However, the level of budget absorption in South Buton Regency requires evaluation, as low absorption can impede program effectiveness. This research employs a qualitative approach with descriptive analysis to assess DAK budget absorption and influencing factors. The findings reveal suboptimal absorption rates, with factors such as inadequate planning, administrative hurdles, allocation mismatches, and limited human resource capacity impacting absorption. Recommendations for improvement include refined planning, streamlined bureaucracy, capacity building, and rigorous monitoring and evaluation. This research holds implications for optimizing budget utilization and improving stunting reduction program implementation in South Buton Regency, with broader relevance for similar challenges in other regions. It contributes to the understanding of effective strategies for addressing stunting and underscores the importance of appropriate budget allocation and absorption in supporting public health initiatives.

Determination of public service agency financial management budget absorption with religiosity as moderation

The low rate of the budget absorption in Indonesia occurs frequently, both at the Ministry/Institution (K/L) and Regional Levels. This study aims to analyze what factors cause delays in budget absorption. This research used descriptive quantitative method, the number of respondents was 141 people. Data were collected through field surveys using the nonprobability sampling method. Data were collected in a cross section using a questionnaire, analyzed using SEM-PLS and processed using the SmartPLS 3.2 application. The results showed that HR did not affect budget absorption. Organizational Culture, Regulation and Religiosity affect budget absorption as well Religiosity did not moderate the relationship between HR, Organizational Culture, Regulation and budget absorption. The results of this study indicated that abilities, experience, skills, knowledge, education and training dominate in improving the quality of human resources but have not been able to maximize budget absorption because existing human resources are still lacking, so there is potential for multiple jobs. The guidelines for implementing programs and budgets are not hindered by the policies/rules that are created, and if someone is honest, they will win trust in a variety of areas, including budget management

MENGUNGKAP FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN BELANJA DI KANTOR WILAYAH KEMENTERIAN HUKUM DAN HAM BALI TAHUN ANGGARAN 2020

This study aims to identify delays in budget absorption in the work units within the Bali Ministry of Law and Human Rights Regional Office and the factors causing it with goal setting theory as the foundation theory. This research is a qualitative research with a case study approach. In this research, the research site is the Regional Office of the Ministry of Law and Human Rights in Bali. Secondary data sources come from the Regional Office of the Ministry of Law and Human Rights in Bali and publications on the official website of the Ministry of Law and Human Rights of the Republic of Indonesia and the Directorate General of Treasury of the Ministry of Finance of the Republic of Indonesia. The primary data in this study were the results of direct interviews with research sources. The results of the study indicate that there is a tendency for delays in the absorption of budget expenditures in work units within the Regional Office of the Ministry of Law and Human Rights, Bali. The factors that cause delays in the absorption of the central government's budget are the Covid-19 pandemic, budget planning, procurement of goods/services, and human resources. Goal setting theory is a motivational theory that has an influence in achieving the performance targets that have been set.

The Influence of Budget Size on Budget Performance with Budget Changes as a Moderator

The purpose of this study was to determine the effect of the size of the budget on budget performance with changes to the budget as a moderator: Empirical Evidence from the City Government of Banda Aceh. This study uses a quantitative research type. The population of this research is Regional Apparatus Organizations (OPD) within the City Government of Banda Aceh, with a sample of 47 Regional Apparatus Organizations (OPD). The research sample was taken using a census technique where the entire population would be sampled. The type of research used is hypothesis testing. The data source of this research is secondary data obtained from annual reports and analyzed using moderation regression analysis method. The results of the study showed that there was a positive effect of the Amount of Budget variable on Budget Absorption before and during Covid-19.

Factors Influencing Budget Absorption in Jambi University Public Service Agency Work Unit

Factors Influencing Budget Absorption in Jambi University Public Service Agency Work Unit

AKUNTABILITAS PENGGUNAAN DANA DESA 2020 DI DESA BLEMBEM, KECAMATAN JAMBON, KABUPATEN PONOROGO

Accountability in general can be defined as a demand for accountability for fulfilling responsibilities. Accountability really determines the success of policy implementation, especially public policy by the government. The level of budget absorption and management of village funds which continues to experience positive increases from year to year, but in terms of the accountability report, it has not carried out village financial administration properly. On the basis of these problems, this study aims to analyze and describe the accountability of village fund management in Blembem Village, Jambon District, Ponorogo Regency in 2020. The accountability theory in this study uses Ellwood in Mardiasmo (2009: 21) that the management of village funds must be based on honesty and accountability law, accountability process, accountability program and accountability policy.This study uses a descriptive method with a qualitative approach. Research informants using purposive sampling technique. Data collection techniques using in-depth interviews and documentation. The data analysis technique used is interactive analysis consisting of data collection, data condensation, data presentation and conclusion drawing.The results showed that the Blembem Village Government in managing village funds had shown accountability, both from the dimensions of honesty and legal accountability, process accountability, program accountability and policy accountability. From the accountability of honesty and law, it is evident that they are willing to inform community members about the amount of village funds received, do not abuse their positions, do not mark up budgets, and run according to Permendagri No. 113 of 2014 concerning Village Financial Management. The dimension of process accountability shows that the procedures used in managing village funds are quite good in terms of the adequacy of accounting information systems, management information systems, and administrative procedures. In terms of program accountability, it shows that the programs that have been implemented, such as training programs for small industry businesses (sewing training, cake making training, etc.) can benefit the community and can improve the economy and community welfare, even in terms of the capacity of village officials and training at MSMEs still needs optimization and assistance.

MONITORING TATA KELOLA DANA DESA TAHUN 2020 KECAMATAN PULUNG KABUPATEN PONOROGO

The birth of Law Number 6 of 2014 concerning Villages has placed the position of the village as a customary law community unit in accordance with the rights of the origin of the village, so that village autonomy is recognized and respected in the government system of the Unitary State of the Republic of Indonesia.Village Funds are funds sourced from the State Revenue and Expenditure Budget allocated to Villages which are transferred through the district / city Regional Revenue and Expenditure Budget and used to finance government administration, development implementation, community development, and empowerment. The purpose of this study was to determine how the effectiveness of the use of village funds for economic development and empowerment of rural communities in the Pulung district, Ponorogo district.This research is motivated by the existence of problems related to the governance of village funds. The level of budget absorption, but in terms of the accountability report, has not carried out village financial administration properly. On the basis of these problems, this study aims to analyze the implementation of village funds in 2020 in Pulung District, Regency. Monitoring theory in this study uses Dunn in (1981) that the implementation of village funds must be based on honesty and legal accountability, process accountability, program accountability and policy accountability.This study uses a descriptive method with a qualitative approach. Research informants using purposive sampling technique. Data collection techniques using in-depth interviews and documentation. The data analysis technique used is interactive analysis consisting of data collection, data condensation, data presentation and conclusion drawing.

AKUNTABILITAS PELAKSANAAN DANA DESA DI DESA NGLURUP KECAMATAN SAMPUNG KABUPATEN PONOROGO TAHUN 2019

This research is motivated by problems related to the management of village funds. The level of budget absorption and also management which continues to experience positive increases from year to year, but in terms of the accountability report, it has not carried out village financial administration properly. On the basis of these problems, this study aims to analyze and describe the accountability of village fund management in Nglurup Village, Sampung District, Ponorogo Regency in 2019. The accountability theory in this study uses Ellwood in Mardiasmo (2009: 21) that the management of village funds must be based on honesty and accountability. law, process accountability, program accountability and policy accountability. This study uses a descriptive method with a qualitative approach. Research informants using purposive sampling technique. Data collection techniques using in-depth interviews and documentation. The data analysis technique used is interactive analysis consisting of data collection, data condensation, data presentation and conclusion drawing. The results showed that the Nglurup Village Government in managing village funds had shown accountability, both from the dimensions of honesty and legal accountability, process accountability, program accountability and policy accountability.

Perbandingan Penyerapan Anggaran APBD Sulawesi Selatan Sebelum Dan Masa Pendemi Covid-19

Absorption of the budget is one of the stages of the budget cycle starting from budget planning, establishment and approval of the budget by the House of Representatives, in this case the study wanted to find out the comparison of the absorption of the South Sulawesi Regional Budget before and during the Covid-19 pandemic. The approach used in this research is a quantitative approach. The quantitative approach is a scientific inquiry based on logical positivism which operates with strict rules regarding logic, truth and prediction. The results of the Absorption of the Budget (measured by Regional Expenditure) research show that there is no statistically significant difference in budget absorption (measured by the Regional Revenue budget) for the last 6 years before and after the occurrence of Covid-19 in South Sulawesi Province. The results of the second study, namely Budget Absorption (measured by Regional Expenditure) statistically there is a significant difference in budget absorption (measured by Regional Expenditure) for the last 6 years before and after the occurrence of Covid-19 in South Sulawesi Province.

Analysis of Factors Influencing Delays in the Absorption of the Local Government Revenue Expenditure Budget of the Regional Government of Papua Province

The success of local governments in administering government and the wheels of development, including in the use of the budget so far, is determined by the percentage of budget absorption in each year. The greater the percentage, it is said that the performance is getting better. Related to this, the research aims to find out what factors hinder the absorption of regional revenue and expenditure budgets, especially in the Papua Provincial government. The study used a sample of 60 people from 20 work units or offices in the Papua provincial government related to financial management. The results of this study indicate that partially the government's commitment (X1) Budget Planning, (X2) Budget Implementation, (X3) has an effect on the delay in APBD absorption (Y) which can be seen from the t-test value based on the significant level. Simultaneously, the independent variables affect the delay in the absorption of the Regional Budget (Y) in the Papua Provincial Government by comparing the p_value (F-statistics) with a significant level. The results of the calculation of the magnitude of the F-statistics and the significant level are set at = 0.05, the f-count value is 25,454 with a significant level of 0.000, thus the influence and direction of the relationship of the variables determined by the correlation coefficient is positive, so that all independent variables have a unidirectional relationship as the results of the analysis from the value of the correlation coefficient (r) of 74.6% which shows a strong relationship between the independent variable and the dependent variable.

ANALISIS VARIANS DAN PERTUMBUHAN BELANJA DAERAH PADA PEMERINTAH KOTA MAGELANG TAHUN 2018-2021

The Regional Expenditure Budget must have a control system to ensure effective implementation, enabling the Regional Government to consider factors that can impact budget preparation. This allocation aims to balance regional cash expenditures and receipts. This study aims to determine the variance value and growth of regional expenditure using a descriptive analysis method. The primary data used in this research is obtained from the Magelang City Government. The research conducted on the Office of Financial Management and Government Property of Magelang City concludes that the financial performance of the Magelang City Government, as seen from the analysis of expenditure variance, exhibits an average difference (variance) of 26.7 and an average utilization or absorption of the expenditure budget of 73.14%. Based on the calculation results, it can be concluded that the financial performance, as indicated by the variance analysis, reveals that the government's budget planning is quite good, and their efforts to effectively utilize the budget have been relatively successful. Utilizing more than 90 percent of the budget indicates efficient budget use, while utilization below 90 percent suggests inadequate budget planning.

What Determines Budget Absorption in Local Government? Evidence from Aceh Province, Indonesia

What Determines Budget Absorption in Local Government? Evidence from Aceh Province, Indonesia

Determinan Kinerja Penyerapan Anggaran Unit Kerja Perguruan Tinggi Negeri di Kota Semarang

Absorption of the budget has a significant role as a driver of the economy and driving the pace of economic growth, especially government spending. The Covid-19 pandemic affected the health and economic sectors, which experienced a decline in economic growth. The delay in the absorption of the government budget will impact the preparation of benefits that the community will obtain. Apart from being a lever for economic growth, optimal budget absorption is a measure of the government's success in financial management to realize Good Governance. This study focus on analyzed the effect of participation, planning, and human resources on the performance of budget absorption with organizational commitment as a moderating variable. This research is a quantitative research design. The data collection method used a questionnaire or questionnaire. The population in this study is a budget work unit that manages finances as a whole at the Public Service Agency State Universities in Semarang City. The data analysis used descriptive analysis and inferential analysis technique Moderated Regression Analysis (MRA) with absolute difference value test method using IBM SPSS software. The results of this study indicate that budgetary participation and planning positively affect the performance of budget absorption. In contrast, the competence of human resources does not affect the performance of budget absorption. The study's results partially show that the participation, planning, and competence of human resources positively affect the performance of budget absorption. Empirically also proves that organizational commitment and moderating the effect of participation, planning, and competence of human resources on the performance of budget absorption.