Authors :
Dwiyanti Astuti; Fardinal; Nurul Hidayah
Volume/Issue :
Volume 7 - 2022, Issue 8 - August
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3R10NOD
DOI :
https://doi.org/10.5281/zenodo.7098426
Abstract :
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.
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.