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

Authors : Dwiyanti Astuti; Fardinal; Nurul Hidayah

Volume/Issue : Volume 7 - 2022, Issue 8 - August

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The State Budget or APBN is a form of government intervention in economic development. The effectiveness of the State Budget can be known by preparing a Budget Realization Report. Based on the results of the analysis, there has been more than a residual budget financing in the last ten years because the budget was not absorbed perfectly. The purpose of this study is to analyze the factors that cause the nonachievement of the budget realization target through the Budget Realization Report. The research was conducted with a quantitative approach with an investigation type that is causality. The subjects in this study were employees at the Ministry of Defense and the TNI Headquarters in charge of planning, budgeting, procurement of goods/services.Data collection techniques use questionnaires, participation observations and documentation studies. Hypothesis testing is performed with multiple linear regression and Model match test. The results of the data test prove that each variable of the effectiveness of the planning process has a significant positive impact on the effectiveness of the Budget Realization Report, namely the effectiveness of planning obtained a parameter coefficient of 0.378 with a value of t 3,399, competence and motivation of HR obtained a parameter coefficient of 0.343 with a value of t 1,826 and the procurement process of goods / services obtained a parameter coefficient of 0.272 with a value of t 1,707. So it can be concluded that the better the effectiveness of planning, competence and motivation of human resources and the procurement process of goods/services, the higher the level of budget absorption will be.

Keywords : the effectiveness of the planning process, the competence and motivation of human resources, the procurement process of goods/services and the effectiveness of budget realization reports.


Paper Submission Last Date
29 - February - 2024

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