scholarly journals Dampak Penyerapan Anggaran Terhadap Kinerja Instansi Pemerintah (Studi Kasus di Provinsi Jambi)

2019 ◽  
Vol 3 (2) ◽  
pp. 166
Author(s):  
Arniwita Arniwita ◽  
Agus Santoso ◽  
Endah Tri Kurniasih ◽  
Ahmad Soleh
Keyword(s):  
Capital Expenditure ◽  
Provincial Government ◽  
Government Performance ◽  
Budget Planning ◽  
Human Resource Capacity ◽  
Goods And Services ◽  
Regional Budget ◽  
Low Levels ◽  
Budget Execution ◽  
Resource Capacity

The regional budget is an important instrument in the administration of public services, so that it can provide benefits to the welfare of the community. However, in its implementation there are still many that have not been fulfilled as a result of suboptimal absorption of the budget that impacts government performance. Therefore, the problem of delays in budget absorption and low levels of budget absorption must be addressed immediately. Based on this problem, this research was conducted. The purpose of this study is to analyze the tendency of budget absorption, analyze the factors that influence the absorption of the SKPD expenditure budget in the Jambi Provincial Government, analyze the influence of SKPD expenditure absorption on agency performance and look for appropriate policy strategies in efforts to improve financial and service performance Jambi Provincial Government. The results of the analysis show that 1) when viewed from the total expenditure, all SKPD of the Provincial Government of Jambi tends to experience delays in budget absorption, and when viewed per type of expenditure, 82.61% SKPD tends to experience a delay in absorption of the personnel expenditure budget, all SKPDs tend to experience delays budget absorption of goods and services expenditure, and 43.90% SKPD tend to experience delays in capital expenditure budget absorption; 2) budget planning and budget execution are factors that significantly influence the uptake of the budget while human resource capacity (HR) has no significant effect; 3) budget absorption has a positive and significant effect on agency performance.

scholarly journals STRATEGI MENINGKATKAN ANGKA HARAPAN HIDUP (AHH) MELALUI ALOKASI ANGGARAN KESEHATAN DI PROVINSI JAWA BARAT

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Uni Sari ◽  
Harianto ◽  
A. Faroby Falatehan
Keyword(s):  
Life Expectancy ◽  
Human Development ◽  
Human Development Index ◽  
Capital Expenditure ◽  
Provincial Government ◽  
Development Index ◽  
Target Time ◽  
Goods And Services ◽  
Improve Life Expectancy ◽  
The Right

Health as a component of the Human Development Index (HDI) has a life expectancy rate as its indicator. Increased life expectancy can raise HDI. An allocation of health budget can increase life expectancy. The results of regression analysis on the health budgets of regencies/towns to influence the life expectancy rate showed that indirect expenditure, direct personnel expenditure, capital expenditure, and spending on goods and services had a significant and positive effect on life expectancy rate. One objective of this study is to formulate strategies that can be used to improve life expectancy through a budget allocation. Several alternative strategies have been formulated and put into a sequence from the highest value. The strategy of the first priority selected is the strength-opportunity strategy with its minor strategy, namely, giving financial assistance to the Regency/Town governments through budget allocations with the right target, time and amount as well as supervision over its implementation with the main focus to reduce mortality.The next strategy of the first priority is to increase cooperation with the private sector. Another strategy that has been formulated for the West Java Provincial Government to carry out is to consider the order of priority and time of implementation.Keywords: life expectancy, budget, health, Human Development Index ABSTRAK Dimensi kesehatan sebagai salah satu komponen Indeks Pembangunan manusia (IPM) memiliki Angka Harapan Hidup (AHH) sebagai indikatornya. Meningkatkan AHH dapat meningkatkan IPM. Alokasi anggaran kesehatan dapat meningkatkan AHH. Hasil analisis regresi yang dilakukan terhadap anggaran urusan kesehatan kabupaten kota dalam mempengaruhi AHH, menunjukkan bahwa belanja tidak langsung, belanja langsung pegawai, belanja modal, dan belanja barang jasa berpengaruh secara positif dan signifikan terhadap AHH. Salah satu tujuan penelitian ini adalah merumuskan strategi yang dapat digunakan untuk meningkatkan AHH melalui alokasi anggaran kesehatan. Beberapa alternatif strategi telah dirumuskan kemudian diurutkan berdasarkan nilai yang tertinggi. Strategi prioritas pertama yang terpilih yaitu strategi strength-opportunity dengan strategi kecilnya yaitu memberikan bantuan keuangan kepada pemerintah kabupaten/kota sesuai dengan alokasi anggaran yang tepat sasaran, tepat waktu dan tepat jumlah disertai dengan pengawasan pelaksanaannya dengan fokus utama menurunkan tingkat kematian. Strategi prioritas pertama berikutnya adalah meningkatkan kerjasama dengan pihak swasta. Strategi lainnya yang telah dirumuskan dapat dilakukan Pemerintah Provinsi Jawa Barat dengan memperhatikan urutan prioritas dan pengaturan waktu pelaksanaan.Kata kunci: Angka Harapan Hidup, anggaran, kesehatan, Indeks Pembangunan Manusia

scholarly journals Exploratory Factor Analysis (EFA) Pada Penyerapan Anggaran Pendapatan dan Belanja Negara (APBN) Tahun 2017 di Provinsi Sumatera Barat

2018 ◽  
Vol 3 (3) ◽  
pp. 236-254 ◽  
Author(s):  
Aulia Rahim ◽  
Harsya Saputra
Keyword(s):  
Factor Analysis ◽  
Exploratory Factor Analysis ◽  
Latent Variables ◽  
Primary Data ◽  
State Budget ◽  
Budget Planning ◽  
Goods And Services ◽  
Internal Policy ◽  
Verification Process ◽  
Budget Execution

Slow back-loaded pattern highlights challenges and raises a specific concern over the quality of state budget (APBN) implementation in West Sumatera Province. This study aims to investigate factors constraining state budget (APBN) absorption in 2017 which directly causes the existence of such a pattern. A set of questionnaires were used to collect primary data. Exploratory Factor Analysis (EFA) was utilized to identify latent variables underlying the scale and SPSS.22 was employed to test questionnaires from 200 working units that involved in this research. The findings explain that six main factors influencing state budget absorption in West Sumatera were a. Goods and Services Procurement, b. Internal Policy Changes, c. Budget Planning, d. Financial Officers, e.Changes on Government Policy and f. Document Verification Process on Budget Execution. This study recommends that working units should prepare for early procurement to expedite the budget absorption.                    Pola slow back-loaded merupakan tantangan terhadap kualitas pelaksanaan APBN di Sumatera Barat. Studi ini bertujuan untuk menginvestigasi faktor-faktor yang mempengaruhi penyerapan APBN di Sumatera Barat pada tahun 2017 yang secara langsung mempengaruhi pola penyerapan yang terjadi. Satu set kuesioner digunakan untuk mendapatkan data primer yang dibutuhkan. Teknik analisis faktor eksploratori digunakan untuk mengidentifikasi variabel laten yang ada dan SPSS 22 digunakan untuk melakukan tes statistik terhadap kuesioner yang diperoleh dari 200 satker yang terlibat di penelitian ini. Hasil penelitian menjelaskan bahwa enam faktor yang berpengaruh terhadap penyerapan APBN di Provinsi Sumatera Barat yaitu a.Faktor Proses Lelang Pengadaan Barang dan Jasa, b.Faktor Perubahan Kebijakan Internal Satuan Kerja dan K/L, c. Faktor Administrasi Perencanaan Anggaran, d.Faktor Pejabat Perbendaharaan, e. Faktor Perubahan Kebijakan Pemerintah dan f. Faktor Proses Verifikasi Dokumen Untuk Pelaksanaan Anggaran. Studi ini salah satunya merekomendasikan percepatan pelaksanaan pengadaan barang dan jasa untuk mempercepat penyerapan anggaran.

scholarly journals PENGARUH PERENCANAAN, KAPASITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP PENYERAPAN ANGGARAN BELANJA DAERAH PADA PEMERINTAH KABUPATEN KEPULAUAN TALAUD

2016 ◽  
Vol 5 (2) ◽  
pp. 141
Author(s):  
Deiby Isilda Alumbida ◽  
David P.E. Saerang ◽  
Ventje Ilat
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Human Resources ◽  
Absorption Rate ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Human Resource Capacity ◽  
Regional Budget ◽  
Planning Capacity ◽  
Resource Capacity

The absorption of the budget is a very important part in the Government's financial management both central government or local governments, it is  because the level of absorption of the budget can be used as an indicator of the extent of the commitment of the Government apparatus to manage the budget in accordance with the planning. Budgets which are absorbed based on planning will provide the maximum benefit to the good economy, is erabled encourage the improvement of welfare for the area which is one of the nation's national goal of Indonesia. This research was conducted in the Talaud Islands Regency with the purpose of analyzing the influence of planning, capacity of human resources and organizational commitment toward regional budget absorption rate either simultaneously or partial. This research uses 3 independent variables consist of Planning (X1), Human Resource Capacity (X2), Organizational Commitment (X3) the dependent variable is the Absorption Of The Budget (Y). Data analysis was endured by using multiple linear regression analysis. The results indicates that the planning, capacity of human resources and organizational commitment affect the absorption of the regional budget of Talaud Islands Regency Government. However, only partially significantly influence planning while the capacity of the human resources and the commitment do not significantly influence the absorption of budget. Multiple linear regression analysis results show the planning, human resource capacity and commitment of the organization have a positive effect to the absorption of the budget. While the results of the analysis show that the determination of the coefficient of 36.2% absorption rate is affected by the budget planning, capacity of human resources and organizational commitment onthe other hard 63.8% absorption rate is influenced by other variables which are not included in this research. Keywords : Teori Institusional, Teori Pengabdian, Social Learning Theory

scholarly journals The Moderating Effect Of Regional Indpendence On The Effect Of Financing Policies, Capital Expenditure And Transfer Fund Towards The Performance Of Local Governments

2021 ◽  
Vol 12 (3) ◽  
pp. 5239-5251
Author(s):  
Niko Silitonga Et. al.
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Capital Expenditure ◽  
Sampling Technique ◽  
Extended Period ◽  
Provincial Government ◽  
Government Performance ◽  
Financing Policies ◽  
The Government ◽  
The Relationship

The performance of local governments is one of the measuring tools in assessing whether the government has carried out the mandate given by the community to manage their regions properly and measurably. This study purpose to determine the effect of financing policies, capital expenditures and transfer funds on the performance of local governments with regional independence as a moderating variable in the provincial government in Indonesia. This study uses a quantitative research model using secondary data. The data in this study were processed using the Moderating Regression Analysis (MRA) method supported by the IBM SPSS and Microsoft Excel programs as support software with data analysis techniques in the form of classical assumption tests as well as R2 test, F test, and t test. The population in this study are provinces that have consistently published annual local government financial reports during 2014-201. This study used purposive sampling technique and obtained samples of 33 provinces according to predetermined criteria. The results of this study indicate that the financing policy proxied by net revenue has no effect on local government performance, while capital expenditure and transfer funds have a significant negative effect on local government performance, regional independence strengthens the relationship between capital expenditure and transfer funds to local government performance, meanwhile regional independence does not have a moderating role between the relationship between financing policies and local government performance. This study uses data from provinces in Indonesia, it is suggested that further research should add district / city level local governments with an extended period of time

scholarly journals The Effect of Budget Planning, Budget Implementation, Procurement of Goods and Services, Competence of Human Resources and Budget Politics on Budget Absorption (Empirical Study on Opd Pelalawan District)

2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Sofia Gusmartina ◽  
Nur Azlina ◽  
Julita Julita
Keyword(s):  
Data Collection ◽  
Empirical Study ◽  
Human Resources ◽  
Sampling Technique ◽  
Total Sample ◽  
Primary Data ◽  
Budget Planning ◽  
Goods And Services ◽  
Data Source ◽  
Budget Execution

<p align="center"><strong>Abstract</strong></p><p><em>This study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population of this study were employees of all offices and regional apparatus organizations in Pelalawan Regency, totaling 27 OPDs. The total sample of this study was 108 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the department, the financial technical executive officer and the expenditure treasurer.</em><strong></strong></p>

scholarly journals Analysis of Financial Performance Using Budget Absorption Indicators

2021 ◽  
Vol 4 (1) ◽  
pp. 1467-1478
Author(s):  
Safriansah Safriansah ◽  
Nizwan Zukhri ◽  
Andriyansah Andriyansah
Keyword(s):  
Financial Performance ◽  
Control Systems ◽  
Internal Control ◽  
Sampling Technique ◽  
Forest Area ◽  
Budget Planning ◽  
Goods And Services ◽  
Internal Control System ◽  
The Relationship ◽  
Budget Execution

Budget absorption is one indicator in measuring the performance of the state revenue and expenditure budget. Most of the budget realization occurred in the fourth quarter. The absorption of the budget, especially expenditure on goods and services, has a significant effect in driving economic growth. The research objective was to analyze the effect of budget planning, budget execution, government internal control systems on budget absorption, financial performance at the "Forest Area Consolidation Hall in Sumatra Region with budget absorption as a mediating relationship. This research uses descriptive quantitative method. The number of samples in this study were 215 respondents. The sampling technique in this research is saturated sampling. The research results show that there is an effect of budget planning, budget execution and government internal control systems on budget absorption at the Forest Area Consolidation Center in Sumatra Region. In addition, budget absorption also affects financial performance at the Forest Area Consolidation Center in Sumatra Region. Budget Absorption Mediates the Relationship between Budget Planning and Financial Performance at the Forest Area Consolidation Center in Sumatra Region. Absorption of Budget Mediates the Relationship between Budget Implementation and Financial Performance at the Forest Area Consolidation Center in Sumatra Region. Absorption of Budget Mediates the Relationship between the Government's Internal Control System and Financial Performance at the Forest Area Consolidation Center in Sumatra Region. 

Features of support of agriculture (the case of the Tyumen Region)

2020 ◽  
Vol 6 (1) ◽  
pp. 24-48
Author(s):  
Aleksandra G. Balakhnina ◽  
Gulnara F. Romashkina
Keyword(s):  
Rural Areas ◽  
Small Businesses ◽  
Federal Budget ◽  
Cost Effective ◽  
Legal Framework ◽  
State Support ◽  
Budget Planning ◽  
Social Forms ◽  
Regional Budget ◽  
State Programs

This article systematizes the legal framework, forms, and volumes of support for agriculture from the federal budget of Russia and the regional budget (on the example of the Tyumen Region). The authors have performed a detailed analysis of the directions of such support for 2016-2019. The historical, economic and social features of the relationship between the state and agriculture are shown. State support for agriculture is objectively necessary, and competent budget planning makes it possible to develop. However, the dominance of direct forms of spending support does not stimulate cost-effective and innovative activities, which in the future can bring the industry to a competitive level. There is very little and irregular support for social forms, the development of farming and other forms of private farming in rural areas. The authors conclude that the policy of state support is sufficiently provided by legislative acts, resolutions and state programs. Many programs are updated, and new versions are adopted even before the previous ones expire. Such strong volatility hurts strategic projects and agricultural initiatives. Less expensive forms of activity-mediation and trade turn profitable. Living conditions in the villages significantly stay behind in quality and opportunities, which leads to the human capital leaving rural areas. The authors propose to pay more attention to the development of indirect forms of support, to stimulate economic activity and small businesses.

Sign in / Sign up

Export Citation Format

Share Document