Analysis of Factors Affecting the Effectiveness of Budget Absorption at Regional Office XI of the State Civil Service Agency
Keywords:
Budget Planning, Financial Administration, Procurement of Goods/Services, Organizational Commitment and Budget Absorption
Abstract
This study aims to prove the influence of Budget Planning, Financial Administration, and Procurement of Goods/Services on Budget Absorption with Organizational Commitment as a mediating factor. This research was conducted at Office XI of the State Civil Service Agency. The technique for distributing questionnaires was using Google Forms which were distributed by 60 employees at Office XI of the State Civil Service Agency. Data analysis was carried out by testing the Program Analysis Moment of Structural (AMOS) based on Structural Equation Modeling (SEM), Confirmatory Factor Analysis (CFA) and examining the effect of the independent variables on the dependents. The results of the study show that budget planning, financial administration and procurement of goods/services have a significant effect on organizational commitment. Budget Planning, Financial Administration, Procurement of goods/services and Organizational Commitment have a significant effect on Budget Absorption at Office XI of the State Civil Service Agency. Organizational Commitment does not mediate the influence of Budget Planning, Financial Administration and Procurement of Goods/Services at Office XI of the State Civil Service Agency.
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35. Tofani MI, Hasan A., Nasrizal. (2020) Analysis of the Factors Influencing Budget Absorption in the Supreme Court Work Units in the Riau and Riau Islands Regions with Organizational Commitment as a Mediating Factor. Journal of Scientific Accounting, 4(2). 165-182.
36. Ulandari V., Akram., Santoso B. (2021) Factors Influencing Absorption of the Expenditure Budget in Regional Work Units With Administration as Mediator. E-Journal of Accounting, 31(6). 1577-1591.https://ojs.unud.ac.id/index.php/Accounting/index
37. Law Number 6 of 2021 concerning the State Revenue and Expenditure Budget for the 2022 Fiscal Year.
38. Yafiz M. (2020). An Analysis of Lateness in the Adoption of the ministry/Institutional Budget Case Study on the Unit of Public Services Agency of the State Islamic University of North Sumatra North Medan. International Journal on Language, Research and Education Studies, 4(2).http://e-rekon-lk.djpbn.kemenkeu.go.id/
39. Yanuriza., Hasan A., Rasuli M. (2019) The Influence of Budget Planning, Administrative Recording, Human Resources, Organizational Commitment and Bureaucratic Environment on the Absorption of PNBP Budget for Security Activities for Vital Objects in the Working Units of the Riau Regional Police. Journal of Economics, 27(4).http://je.ejournal.unri.ac.id/
40. Zulaikah, B. and Burhany, DI (2019) "Factors Influencing the Accumulation of Budget Absorption in the Fourth Quarter in the City of Cimahi," Proceedings of the Industrial Research Workshop and National Seminar, 10(1), pp. 1221–1234.
41. Yapanto, L. M., Diah, A. M., Kankaew, K., Dewi, A. K., Dextre-Martinez, W. R., Kurniullah, A. Z., & Villanueva-Benites, L. A. (2021). The effect of crm on employee performance in banking industry. Uncertain Supply Chain Management, 9(2), 295–306. https://doi.org/10.5267/j.uscm.2021.3.003
2. Akram., Agusdin. (2017). Effect of Budgeting, Competence of Human Resources Organizational Committee, Drug Procurement Process and Regulations on Budget Funds Absorption capitation National Health Insurance Program on Health Center in Central Lombok. International Conference and Call for Papers, 167-192.
3. Amos Neolaka (2014). Research Methods and Statistics. Bandung. Rosdakarya youth.
4. Andriaty C., Permana D, (2020). Analysis of Factors Influencing Delay in Budget Absorption at the General Inspectorate of the Ministry of Home Affairs. International Journal of Innovative Science and Research Technology, 5(11). 641-647.www.ijisrt.com
5. Ani, Siti Ulya. 2020. Thesis The Effects of Community Participation, Internal Control Systems, and Utilization of Information Technology on the Accountability of Village Fund Management with Professionalism as a Moderating Variable (Case Study in Villages throughout the City District, Kudus Regency). Semarang: Faculty of Economics, University of Semarang.
6. Asmara A., Sularso AR, Sayekti Y. (2018). The Influence of Perception of Budget Planning and Budget Implementation on Budget Performance Through Application of Budget Expenditure in Public Health Department Bondowoso District. International Journal of Research Science & Management, 5(8). 88-97. http://www.ijrsm.com
7. Astuti D., Fardinal., Hidayah N. (2022). The Effect of the Effectiveness of the Planning Process, Competence and Motivation of Human Resources, the Procurement Process of Goods/Services on the Effectiveness of Budget Realization. International Journal of Innovative Science and Research Technology, 7(8). 1765-1771.www.ijisrt.com
8. Ferdinan., Isnurhadi., Widiyanti M., Adam M. (2020) The Influence of Budget Planning and Budget Execution on Budget Absorption with Organizational Commitment as a Mediation Variable in the Health Research and Development Agency of the Republic of Indonesia. Scientific Journal of Management, 17(2). 117-134.https://ejournal.unsri.ac.id/index.php/jembatan/index
9. Ghozali, Imam. 2013. Application of Multivariate Analysis with the IBM SPSS Program. Edition 7. Semarang: Diponegoro University Publisher.
10. Ghozali, Imam. 2016. Structural Equation Model of Concepts and Applications with the Amos 16.0 Program. Diponegoro University Publishing Agency: Semarang.
11. Kathryn B., Rohendi H. (2022) The Effect of Implementing E-Procurement on the Implementation of Procurement of Goods/Services and the Implications for Absorption of the Capital Expenditure Budget in the Provincial Government of West Java. Industrial Research Workshop and National Seminar, 1357-1366.
12. Lestari L., Yuliani L., N. (2022) The Influence of Budget Planning, Budget Execution, Quality of Human Resources, Procurement of Goods/Services and Organizational Commitment on Budget Absorption. Business and Economics Conference in Utilization of Modern Technology. 648-663.
13. Malahayati Cut, Islahuddin and Hasan Basri. 2015. The Influence of Human Resource Capacity, Budget Planning and Budget Execution on Budget Uptake by the Regional Government Work Units (SKPD) of Banda Aceh City.
14. Mardiasmo, 2002. Autonomy and Regional Financial Management. Publisher Andi Yogyakarta.
15. Marsontio O., Basri MY, Ratnawaty V. (2022) Delays in Budget Absorption: The Role of Organizational Commitment as Mediation. Journal of Accounting & Economics, 12(1). 12-22.
16. Munandar. 2013. Budgeting: Work Planning, Work Coordination, Work Supervision. Yogyakarta : BPFE – YOGYAKARTA
17. Munandar, Jono M, et al. 2014. Introduction to Management: A Comprehensive Guide to Organizational Management. IPB Press Publisher PT, Bogor.
18. Munandar, RK, Muzahar, A. Pratomo. 2014. Sediment Characteristics in the Waters of Tanjung Momong Village District. Siantan, Anambas Islands Regency. King Ali Hajj Maritime University. Riau Islands.
19. Regulation of the Minister of Finance Number 214/PMK.05/2013 concerning Standard Chart of Accounts.
20. Presidential Regulation Number 16 of 2018 Concerning Government Procurement of Goods and Services.
21. Presidential Regulation Number 54 of 2010 concerning Government Procurement of Goods/Services.
22. Presidential Regulation Number 58 of 2013 concerning the State Civil Service Agency.
23. Putra BF, Kennedy., Zaefar A. (2021) The Influence of Budget Planning, Administrative Recording, and Human Resource Competence on Budget Absorption (Studies in OPD Riau Province). Journal of Financial and Business Accounting, 14(2).https://jurnal.pcr.ac.id/index.php/jakb/
24. Rahayuningtyas, DPA, & Setyaningrum, D. (2017). The influence of governance and e-government on corruption. EQUITY (Journal of Economics and Finance), 1(4), 431-450.
25. Robbins, Stephen P., Timothy A. Judge. (2016). Organizational Behavior 16th Edition. Jakarta: Salemba Empat.
26. Robbins, SP, and Judge, TA 2008. Organizational Behavior, Twelfth Edition, Jakarta: Salemba Empat.
27. Sari GESL, Yuesti A., Sudja NI, Kepramareni P. (2019). Analysis of Budget Planning, Competence of Human Resources and Implementation of the Viii Lldikti Region Budget with Organizational Commitment as A Moderation. International Journal of Contemporary Research and Review, 10(2). 21273-21288.https://doi.org/10.15520/ijcrr.v10i02.655
28. Now, Uma and Roger Bougie. (2017), Business Research Methods, 6th Edition, Jakarta: Salemba Empat Publishers.
29. Setiyono, Budi. 2014. Public Sector Governance and Management. Yogyakarta: CAPS.
30. Setiyono. (2016). Optimal absorption of the budget is the absorption of the budget in the implementation of work that achieves predetermined targets.
31. Silalahi HFM, Maksum A., Kholis .A (2021). Factors Affecting the Absorption of Organizational Expenditures of Local Government Apparatus of North Tapanuli Regency with Organizational Commitment and Motivation as Moderation Variables. International Journal of Research and Review, 8(3). 490-501.www.ijrrjournal.com
32. Sirin A., Indarto., Saddewisasi M. (2020) Determination of Budget Absorption by Organizational Commitment as a Moderating Variable. Journal of Economics and Business Research, 13(2). 147-163.http://journals.usm.ac.id/index.php/jreb
33. Sugiyono. (2017). Quantitative Research Methods, Qualitative, and R&D. Bandung : Alfabeta, CV.
34. Sugiyono. 2019. Business Research Methods: Quantitative, Qualitative, Combination, and R&D Approaches. Bandung: Alphabet.
35. Tofani MI, Hasan A., Nasrizal. (2020) Analysis of the Factors Influencing Budget Absorption in the Supreme Court Work Units in the Riau and Riau Islands Regions with Organizational Commitment as a Mediating Factor. Journal of Scientific Accounting, 4(2). 165-182.
36. Ulandari V., Akram., Santoso B. (2021) Factors Influencing Absorption of the Expenditure Budget in Regional Work Units With Administration as Mediator. E-Journal of Accounting, 31(6). 1577-1591.https://ojs.unud.ac.id/index.php/Accounting/index
37. Law Number 6 of 2021 concerning the State Revenue and Expenditure Budget for the 2022 Fiscal Year.
38. Yafiz M. (2020). An Analysis of Lateness in the Adoption of the ministry/Institutional Budget Case Study on the Unit of Public Services Agency of the State Islamic University of North Sumatra North Medan. International Journal on Language, Research and Education Studies, 4(2).http://e-rekon-lk.djpbn.kemenkeu.go.id/
39. Yanuriza., Hasan A., Rasuli M. (2019) The Influence of Budget Planning, Administrative Recording, Human Resources, Organizational Commitment and Bureaucratic Environment on the Absorption of PNBP Budget for Security Activities for Vital Objects in the Working Units of the Riau Regional Police. Journal of Economics, 27(4).http://je.ejournal.unri.ac.id/
40. Zulaikah, B. and Burhany, DI (2019) "Factors Influencing the Accumulation of Budget Absorption in the Fourth Quarter in the City of Cimahi," Proceedings of the Industrial Research Workshop and National Seminar, 10(1), pp. 1221–1234.
41. Yapanto, L. M., Diah, A. M., Kankaew, K., Dewi, A. K., Dextre-Martinez, W. R., Kurniullah, A. Z., & Villanueva-Benites, L. A. (2021). The effect of crm on employee performance in banking industry. Uncertain Supply Chain Management, 9(2), 295–306. https://doi.org/10.5267/j.uscm.2021.3.003
Published
2023-07-26
How to Cite
Andry Aprilianto Sani, Ivonne S. Saerang, & Joubert B. Maramis. (2023). Analysis of Factors Affecting the Effectiveness of Budget Absorption at Regional Office XI of the State Civil Service Agency. Central Asian Journal of Innovations on Tourism Management and Finance, 4(7), 188-205. https://doi.org/10.17605/cajitmf.v4i7.568
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