Title:
The Influence of Planning, Administration, Procurement Document, and Regulations on Budget Absorption in Regional Government Agencies in Banjarmasin City, South Kalimantan Province

Authors:
Rifqi Amrulloh, Abdul Kadir, Fredy Jayen, Maria Anastasia, Apriana Amalia, Indonesia

Abstract:

The purpose of this study was to identify and analyze the simultaneous, partial, and dominant influence of planning, administration, procurement documents, and regulations on budget absorption in regional government work units of Banjarmasin  City,  South  Kalimantan  Province.   This   type   of   research   is associative research that is causal. The population in this study is the Banjarmasin City Government Regional Work Unit (SKPD). Sampling of respondents was carried out by purposive sampling. The total number of SKPD is 32 SKPD or the sample is taken as many as 92 people. A questionnaire a questionnaire was used to collected data. The analysis used is multiple regression analysis with the help of SPSS version 22. The results of this study prove that planning and procurement documents have a positive and significant effect on budget absorption. Meanwhile, administration and regulation have no significant effect on budget absorption. Then, planning has a dominant influence on the work unit of the regional government of Banjarmasin City, South Kalimantan Province.

DOI: https://doi.org/10.51505/IJEBMR.2023.71016