Determination of public service agency financial management budget absorption with religiosity as moderation
The low rate of the budget absorption in Indonesia occurs frequently, both at the Ministry/Institution (K/L) and Regional Levels. This study aims to analyze what factors cause delays in budget absorption. This research used descriptive quantitative method, the number of respondents was 141 people. D...
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| Format: | Article |
| Language: | English |
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Indonesian Institute for Counseling, Education and Therapy (IICET)
2023-09-01
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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/2725 |
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| author | Bambang Lesmono Saparuddin Saparuddin Nurlaila Nurlaila |
| author_facet | Bambang Lesmono Saparuddin Saparuddin Nurlaila Nurlaila |
| author_sort | Bambang Lesmono |
| collection | DOAJ |
| description | The low rate of the budget absorption in Indonesia occurs frequently, both at the Ministry/Institution (K/L) and Regional Levels. This study aims to analyze what factors cause delays in budget absorption. This research used descriptive quantitative method, the number of respondents was 141 people. Data were collected through field surveys using the nonprobability sampling method. Data were collected in a cross section using a questionnaire, analyzed using SEM-PLS and processed using the SmartPLS 3.2 application. The results showed that HR did not affect budget absorption. Organizational Culture, Regulation and Religiosity affect budget absorption as well Religiosity did not moderate the relationship between HR, Organizational Culture, Regulation and budget absorption. The results of this study indicated that abilities, experience, skills, knowledge, education and training dominate in improving the quality of human resources but have not been able to maximize budget absorption because existing human resources are still lacking, so there is potential for multiple jobs. The guidelines for implementing programs and budgets are not hindered by the policies/rules that are created, and if someone is honest, they will win trust in a variety of areas, including budget management |
| format | Article |
| id | doaj-art-d4dd341cd67741d9a554931478f0fbb4 |
| institution | Kabale University |
| issn | 2477-8524 2502-8103 |
| language | English |
| publishDate | 2023-09-01 |
| publisher | Indonesian Institute for Counseling, Education and Therapy (IICET) |
| record_format | Article |
| series | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| spelling | doaj-art-d4dd341cd67741d9a554931478f0fbb42025-01-27T12:24:49ZengIndonesian Institute for Counseling, Education and Therapy (IICET)JPPI (Jurnal Penelitian Pendidikan Indonesia)2477-85242502-81032023-09-01931339134610.29210/0202327251399Determination of public service agency financial management budget absorption with religiosity as moderationBambang Lesmono0Saparuddin Saparuddin1Nurlaila Nurlaila2Universitas Islam Negeri Sumatera UtaraUniversitas Islam Negeri Sumatera UtaraUniversitas Islam Negeri Sumatera UtaraThe low rate of the budget absorption in Indonesia occurs frequently, both at the Ministry/Institution (K/L) and Regional Levels. This study aims to analyze what factors cause delays in budget absorption. This research used descriptive quantitative method, the number of respondents was 141 people. Data were collected through field surveys using the nonprobability sampling method. Data were collected in a cross section using a questionnaire, analyzed using SEM-PLS and processed using the SmartPLS 3.2 application. The results showed that HR did not affect budget absorption. Organizational Culture, Regulation and Religiosity affect budget absorption as well Religiosity did not moderate the relationship between HR, Organizational Culture, Regulation and budget absorption. The results of this study indicated that abilities, experience, skills, knowledge, education and training dominate in improving the quality of human resources but have not been able to maximize budget absorption because existing human resources are still lacking, so there is potential for multiple jobs. The guidelines for implementing programs and budgets are not hindered by the policies/rules that are created, and if someone is honest, they will win trust in a variety of areas, including budget managementhttps://jurnal.iicet.org/index.php/jppi/article/view/2725human resources, organizational culture, budget absorption, sem-pls |
| spellingShingle | Bambang Lesmono Saparuddin Saparuddin Nurlaila Nurlaila Determination of public service agency financial management budget absorption with religiosity as moderation JPPI (Jurnal Penelitian Pendidikan Indonesia) human resources, organizational culture, budget absorption, sem-pls |
| title | Determination of public service agency financial management budget absorption with religiosity as moderation |
| title_full | Determination of public service agency financial management budget absorption with religiosity as moderation |
| title_fullStr | Determination of public service agency financial management budget absorption with religiosity as moderation |
| title_full_unstemmed | Determination of public service agency financial management budget absorption with religiosity as moderation |
| title_short | Determination of public service agency financial management budget absorption with religiosity as moderation |
| title_sort | determination of public service agency financial management budget absorption with religiosity as moderation |
| topic | human resources, organizational culture, budget absorption, sem-pls |
| url | https://jurnal.iicet.org/index.php/jppi/article/view/2725 |
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