Analysis of financial performance budget absorption in production forest areas in Karawang regency
The aim of this research is to investigate and identify the relationship and influence between several key factors on budget absorption and financial performance in the production forest area of Karawang Regency. This research explores it comprehensivelyand analyze the causal relationship between bu...
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| Format: | Article |
| Language: | English |
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Indonesian Institute for Counseling, Education and Therapy (IICET)
2024-02-01
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| Series: | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
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| Online Access: | https://jurnal.iicet.org/index.php/jppi/article/view/3681 |
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| _version_ | 1832584656625598464 |
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| author | Didit Supriyadi Yosep Yudianto Mayadita Kapriyanti Kukuh Wahyu Nugroho |
| author_facet | Didit Supriyadi Yosep Yudianto Mayadita Kapriyanti Kukuh Wahyu Nugroho |
| author_sort | Didit Supriyadi |
| collection | DOAJ |
| description | The aim of this research is to investigate and identify the relationship and influence between several key factors on budget absorption and financial performance in the production forest area of Karawang Regency. This research explores it comprehensivelyand analyze the causal relationship between budget planning, budget implementation, and the government's internal control system on budget absorption, as well as the impact of budget absorption on financial performance. The research method used was a quantitative description technique involving 200 respondents as samples. Path analysis is used as a quantitative data analysis tool in this research. The research results revealed several significant findings regarding the influence of certain factors on aspects of budget absorption and financial performance in production forest areas in Karawang Regency. First, budget planning is proven to have a significant impact on budget absorption in the forestry production area. Second, budget compliance is also closely related to budget absorption, especially in the Karawang production forest area. Third, the government's internal management system also influences budget absorption in the region. Furthermore, the fourth finding shows that budget absorption has contributed to financial performance in the Karawang production forest area. In addition, research highlights the mediating role of budget absorption, where budget absorption functions as a link between budget planning and financial performance, between household implementation and financial performance, as well as between the government's internal management system and financial performance. Thus, these findings provide in-depth insight into the complex relationship between these factors and highlight the central role of budget absorption in achieving optimal financial performance in the Karawang Regency production forest area. |
| format | Article |
| id | doaj-art-6b63997a76db49e7855959e490353450 |
| institution | Kabale University |
| issn | 2477-8524 2502-8103 |
| language | English |
| publishDate | 2024-02-01 |
| publisher | Indonesian Institute for Counseling, Education and Therapy (IICET) |
| record_format | Article |
| series | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| spelling | doaj-art-6b63997a76db49e7855959e4903534502025-01-27T12:25:44ZengIndonesian Institute for Counseling, Education and Therapy (IICET)JPPI (Jurnal Penelitian Pendidikan Indonesia)2477-85242502-81032024-02-0110117018510.29210/0202436811836Analysis of financial performance budget absorption in production forest areas in Karawang regencyDidit Supriyadi0Yosep Yudianto1Mayadita Kapriyanti2Kukuh Wahyu Nugroho3Universitas Singaperbangsa KarawangUniversitas Singaperbangsa KarawangUniversitas Singaperbangsa KarawangUniversitas Singaperbangsa KarawangThe aim of this research is to investigate and identify the relationship and influence between several key factors on budget absorption and financial performance in the production forest area of Karawang Regency. This research explores it comprehensivelyand analyze the causal relationship between budget planning, budget implementation, and the government's internal control system on budget absorption, as well as the impact of budget absorption on financial performance. The research method used was a quantitative description technique involving 200 respondents as samples. Path analysis is used as a quantitative data analysis tool in this research. The research results revealed several significant findings regarding the influence of certain factors on aspects of budget absorption and financial performance in production forest areas in Karawang Regency. First, budget planning is proven to have a significant impact on budget absorption in the forestry production area. Second, budget compliance is also closely related to budget absorption, especially in the Karawang production forest area. Third, the government's internal management system also influences budget absorption in the region. Furthermore, the fourth finding shows that budget absorption has contributed to financial performance in the Karawang production forest area. In addition, research highlights the mediating role of budget absorption, where budget absorption functions as a link between budget planning and financial performance, between household implementation and financial performance, as well as between the government's internal management system and financial performance. Thus, these findings provide in-depth insight into the complex relationship between these factors and highlight the central role of budget absorption in achieving optimal financial performance in the Karawang Regency production forest area.https://jurnal.iicet.org/index.php/jppi/article/view/3681budget planning, budget implementation, government internal control system, budget absorption, financial performance |
| spellingShingle | Didit Supriyadi Yosep Yudianto Mayadita Kapriyanti Kukuh Wahyu Nugroho Analysis of financial performance budget absorption in production forest areas in Karawang regency JPPI (Jurnal Penelitian Pendidikan Indonesia) budget planning, budget implementation, government internal control system, budget absorption, financial performance |
| title | Analysis of financial performance budget absorption in production forest areas in Karawang regency |
| title_full | Analysis of financial performance budget absorption in production forest areas in Karawang regency |
| title_fullStr | Analysis of financial performance budget absorption in production forest areas in Karawang regency |
| title_full_unstemmed | Analysis of financial performance budget absorption in production forest areas in Karawang regency |
| title_short | Analysis of financial performance budget absorption in production forest areas in Karawang regency |
| title_sort | analysis of financial performance budget absorption in production forest areas in karawang regency |
| topic | budget planning, budget implementation, government internal control system, budget absorption, financial performance |
| url | https://jurnal.iicet.org/index.php/jppi/article/view/3681 |
| work_keys_str_mv | AT diditsupriyadi analysisoffinancialperformancebudgetabsorptioninproductionforestareasinkarawangregency AT yosepyudianto analysisoffinancialperformancebudgetabsorptioninproductionforestareasinkarawangregency AT mayaditakapriyanti analysisoffinancialperformancebudgetabsorptioninproductionforestareasinkarawangregency AT kukuhwahyunugroho analysisoffinancialperformancebudgetabsorptioninproductionforestareasinkarawangregency |