Regional Organizational Budget Absorption: The Role of Budget Planning, Human Resource Competence and Procurement of Goods and Services

Apra Belisca; Zul Azmi; Dwifiona Sari

doi:10.54951/ijtar.v4i2.547

Authors

Apra Belisca Universitas Muhammadiyah Riau
Zul Azmi Universitas Muhammadiyah Riau
Dwifiona Sari Universitas Muhammadiyah Riau

DOI:

https://doi.org/10.54951/ijtar.v4i2.547

Keywords:

Budget Planning, HR Competence, Procurement of Goods Services, Budget Absorption

Abstract

This research examines the influence of budget planning, human resource competency, and procurement of goods and services on budget absorption. The object of this research was 40 OPDs, which were surveyed using a questionnaire. Data was processed from 63 respondents used in this research. This type of research is quantitative method research, and data is processed using multiple linear regression. The study results show that budget planning, human resource competence, and procurement of goods and services partially influence budget absorption in downstream Indragiri district regional apparatus organizations

References

Ahyaruddin, M., & Akbar, R. (2016). the Relationship Between the Use of a Performance Measurement System, Organizational Factors, Accountability, and the Performance of Public Sector Organizations. Journal of Indonesian Economy and Business, 31(1), 1. https://doi.org/10.22146/jieb.10317

Alimuddin. (2018). Analysis of Budget Absorption in State Universities (PTN) and Kopertis Makassar. Thesis. Hasanuddin University. Makasar

Anfujatin. (2016). Analysis of Factors Causing Low Absorption of Expenditure Budget in Tuban Regency SKPD. Journal of Public Administration, Vol.14(No. 1), 1–16.

Arora, N., & Talwar, S. J. (2020). Modeling efficiency in budget allocations for Indian states using window based non-radial non-concave metafrontier data envelopment analysis. Socio-Economic Planning Sciences, 70(January 2019), 100735. https://doi.org/10.1016/j.seps.2019.100735

Ferdinan, F., Isnurhadi, I., Widiyanti, M., & Adam, M. (2020). The Influence of Budget Planning and Budget Implementation on Budget Absorption with Organizational Commitment as a Moderating Variable at the Health Research and Development Agency of the Republic of Indonesia. Bridges: A Scientific Journal of Management, 17(2), 117–134. https://doi.org/10.29259/jmbt.v17i2.11844

Freeman, R. E., & David, L. R. (1983). Stockholders and Stakeholders: A New Perspective on Corporate Governance. California Management Review, 25(3), 88–106. https://doi.org/10.2307/41165018.

Husen, M. A., Bailusy, M. N., & Hadady, H. (2022). The Influence of Budget Planning and Implementation (Case Study in Bacan District, South Bacan District and East Bacan District. 10(1), 59–73.

Iqbal, M. (2018). The Influence of Budget Planning and Human Resource Competence on Budget Absorption with Organizational Commitment as a Moderation. Thesis. Master of Accounting Program, Faculty of Economics and Business, Hasanuddin University, Makassar, January 2018.

Kuntadi, C., & Nugroho, D. A. (2023). Factors that Influence Budget Absorption: Budget Planning, Procurement of Goods and Services and Budget Participation. 4(3), 332–337.

Kurniawan, W., Sutisman, E., Ermawati, Y., & Pasolo, M. R. (2020). The Influence of Budget Planning on Budget Absorption with Budget User Commitment as a Mediating Variable (Study at the Papua Regional Office of the Ministry of Law and Human Rights).

Nadia. (2021). The Influence of Regulations, Budget Politics, Budget Planning, Organizational Commitment, and Procurement of Goods/Services on Budget Absorption (Empirical Study on OPD Kuantan Singingi Regency). Muhammadiyah University of Riau.

Okniafita, N., & Handayani, D. F. (2022). The Influence of Management Commitment, Bureaucratic Environment, and Regulatory Knowledge on Budget Absorption Related to Procurement of Goods/Services. 4(3), 482–495.

Patiran, A., & Bonsapia, M. (2018). The Influence of Budget Planning, Human Resource Competency, Budget Implementation and Supervision on Budget Absorption Through Organizational Commitment as a Moderating Variable. Economic Focus, 16(1), 1–22.

Ramadhani, R., & Setiawan, M. A. (2019). The Influence of Regulations, Budget Politics, Budget Planning, Human Resources and Procurement of Goods/Services on Expenditure Budget Absorption in the OPD of West Sumatra Province. Journal of Exploratory Accounting, 1(2), 710–726. https://doi.org/10.24036/jea.v1i2.104

Suwarni. 2018. The Influence of Budget Planning, Human Resource Capacity and Organizational Commitment on Regional Budget Absorption in the Talaud Islands Regency Government. Accountability Journal Vol, No 5.

Veronika, I., Azmi, Z., & Marlina, E. (2022). Do Corporate Governance and Environmental Disclosures Affect Financial Performance During the Covid-19 Period?, STIE Muhammadiyah Palopo Accounting Journal, 8(1), 36-58.

Wandari, R. S., & Nugraha, D. S. (2021). The Effect of Planning and Human Resource Competence on the Level of Budget Absorption (Survey of SKPD in the Cimahi City Government Area). The Effect of Planning and Human Resource Competence on the Budget Absorption (Survey on the Regional Gove. 1(3), 551–563.

Zulaikah, B., & Burhany, D. I. (2019). Factors influencing the accumulation of budget absorption in the fourth quarter in Cimahi City. Proceedings of the Industrial Research Workshop and National Seminar, 10(1), 1221–1234