Analysis of the Influence of Planning Management, Human Resources Competency and Budget Disbursement Administration on IAIN Kediri's Budget Absorption

Rudhad Ilaina

Authors

Rudhad Ilaina Institut Agama Islam Negeri Kediri

Keywords:

Planning Management, Human Resource Competence, Budget Disbursement Administration, Budget Absorption

Abstract

IAIN Kediri, with its adequate human resources, especially those related to APBN financial management, still experiences a culture of fast absorption of the budget that has piled up at the end of the year. This study tries to find out whether the theory of the influence of the relationship between planning management, human resource competence, and administration of budget disbursement on budget absorption will have the same effect at IAIN Kediri. This study uses a quantitative method using the multiple regression formula by calculating through SPSS version 26. The results show that from 44 respondents from APBN management officials, from KPA, PPK to procurement officials, it was found that disbursement administration alone had a significant effect on budget absorption in IAIN Kediri in 2022. On the other hand, good planning and competent human resources do not have a substantial impact on budget disbursement at IAIN Kediri if calculated simultaneously. However, if it is calculated partially, it turns out that each of the planning, HR competency, and disbursement administration variables has a significant effect on budget absorption at IAIN Kediri, even though it uses a significance of 10%. Finally, it was found that planning contributed as much as 25.1% influence, human resource competence as much as 28.3%, and completeness of disbursement documents as much as 31.7%.

References

Anisa, Indi Zaenur. “The Influence of Budget Planning, Quality of Human Resources and Budget Implementation on Budget Absorption in Regional Apparatus Organizations in Banten Province.” Jurnal Riset Akuntansi Tirtayasa 2, no. 1 (April 27, 2019): 84–101. https://doi.org/10.48181/jratirtayasa.v2i1.4888.

Dewi, Ni Luh Putu Lestari, A. a. N. B. Dwirandra, and Made Gede Wirakusuma. “Organizational Commitment Capability Moderates the Influence of Budget Planning and HR Competence on Tabanan Regency Government Budget Absorption.” E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 2017, 165384.

Glenngård, Anna H., and Thomas M. Maina. “Reversing the Trend of Weak Policy Implementation in the Kenyan Health Sector? – A Study of Budget Allocation and Spending of Health Resources versus Set Priorities.” Health Research Policy and Systems 5, no. 1 (March 29, 2007): 3. https://doi.org/10.1186/1478-4505-5-3.

Hendris Herriyanto, Author. “Determinant Factors Affecting the Delay of Budget Absorption on Government Spending Unit of State Ministry/Institution in the Region of Jakarta.” Universitas Indonesia Library. Universitas Indonesia, 2012. https://lib.ui.ac.id.

Iqbal, Muhammad. “The Influence of Budget Planning and Human Resource Competency on Budget Absorption with Organizational Commitment as Moderation.” Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif 5, no. 1 (July 1, 2022): 747–64.

Kennedy, Kennedy, Nur Azlina, Julita Julita, and Suci Nurulita. “Analysis of Factors That Influence Budget Absorption in the Regional Government of Bengkalis Regency.” Jurnal Akuntansi Keuangan Dan Bisnis 13, no. 2 (November 30, 2020): 108–17. https://doi.org/10.35143/jakb.v13i2.3652.

Kuswoyo, Iwan Dwi. “Analysis of the Factors that Cause Concentrated Expenditure Budget Absorption at the End of the Fiscal Year (Study of Work Units in the KPPN Kediri Area).” Universitas Gadjah Mada, 2012. https://etd.repository.ugm.ac.id/penelitian/detail/52139.

Kuswoyo, Iwan Dwi, and Abdul Halim. "Analysis of the Factors That Cause Concentration of Expenditure Budget Absorption at the End of the Fiscal Year (Study of Work Units in the KPPN Kediri Area),” 2012. https://www.semanticscholar.org/paper/Analisis-Atas-Faktor-Faktor-Yang-Menyebabkan-Di-Di-Kuswoyo-Halim/79afed809544f8674429c7525459b00844c64460.

Mahfudhotin, M. (2020) ‘Analisa Pertumbuhan Tenaga kerja Dan Jaringan kantor Terhadap Perkembangan Aset Perbankan syariah’, El-Qist: Journal of Islamic Economics and Business (JIEB), 9(1), pp. 1–15. doi:10.15642/elqist.2019.9.1.1-15.

Mahfudhotin, M. (2022) STATISTIKA. Kediri, Indonesia: IAIN Kediri Press.

Mahfudhotin, M. (2023) ‘Forecasting plafond dengan time series Pada Kredit Multiguna di Pt. bank Jatim Cabang Rsu dr. Soetomo Surabaya’, Fraction: Jurnal Teori dan Terapan Matematika, 3(1), pp. 14–22. doi:10.33019/fraction.v3i1.37.

“Mengenal IKPA, SMART, dan IKU PKPA.” Accessed August 26, 2023. https://www.djkn.kemenkeu.go.id/artikel/baca/15719/MENGENAL-IKPA-SMART-DAN-IKU-PKPA.html.

Nugroho, Rahadi. “Factors That Influence Budget Absorption (Perception Study of Financial Education and Training Agencies).” Jurnal BPPK : Badan Pendidikan Dan Pelatihan Keuangan 10, no. 1 (November 6, 2017): 22–37. https://doi.org/10.48108/jurnalbppk.v10i1.23.

“The Influence of Regulations, Budget Politics, Budget Planning, Human Resources and Procurement of Goods/Services on the Absorption of Expenditure Budgets in the OPD of West Sumatra Province | Journal of Accounting Exploration.” Accessed August 26, 2023. http://jea.ppj.unp.ac.id/index.php/jea/article/view/104.

“PMK No. 195/PMK.05/2018.” Accessed August 29, 2023. https://peraturan.bpk.go.id/Home/Details/113700/pmk-no-195pmk052018.

Prabowo, Dory Sukma Wahyu. “Perdirjen Perbendaharaan No. PER-5/PB/2022 tentang Petunjuk Teknis Penilaian IKPA Belanja Kementerian Negara/Lembaga,” March 21, 2022. https://djpb.kemenkeu.go.id/kppn/kotabumi/id/download/peraturan-lain/3214-perdirjen-perbendaharaan-no-per-5-pb-2022-tentang-petunjuk-teknis-penilaian-ikpa-belanja-kementerian-negara-lembaga.html.

Ramdhani, Dadan, and Indi Zaenur Anisa. “The Influence of Budget Planning, Quality of Human Resources and Budget Implementation on Budget Absorption in Regional Apparatus Organizations in Banten Province.” Jurnal Riset Akuntansi Terpadu 10, no. 1 (April 30, 2017). https://doi.org/10.35448/jrat.v10i1.4223.

Renoat, Ronald Enstein, and David Samuel Latupeirissa. "The Influence of Budget Planning, Administration and Human Resource Competency Variables on Budget Absorption." Bisman - Jurnal Bisnis & Manajemen 4, no. 02 (February 26, 2020): 23–32. https://doi.org/10.32511/bisman.v2i2.56.

Sudastri, David. “The Influence of Budget Planning and Human Resource Competency on Budget Absorption (Empirical Study on Padang City SSPD).” Jurnal Akuntansi 4, no. 1 (April 9, 2016). https://ejournal.unp.ac.id/students/index.php/akt/article/view/2378.

Sulaeman, Agung Sunarya, Andy Prasetiawan Hamzah, and Rame Priyanto. "Budget Absorption in the Ministry of Finance of the Republic of Indonesia and Influencing Factors. “Journal BPPK: Badan Pendidikan Dan Pelatihan Keuangan 4 (2012): 18–37. https://doi.org/10.48108/jurnalbppk.v4i0.57.

Yanuriza, Yanuriza, Amir Hasan, and Muhammad Rasuli. "The Influence of Budget Planning, Administrative Records, Human Resources, Organizational Commitment and Bureaucratic Environment on Absorption of the PNBP Budget for Vital Object Security Activities in the Riau Regional Police Working Unit." Jurnal Ekonomi 27, no. 4 (September 16, 2020): 409–23. https://doi.org/10.31258/je.27.4.p.409-423.

Zakiah, Zakiah. "Analysis of Faktors Affecting The Absorption Of The Budget At The Ministry Of Religion Of South Sulawesi Province.” Masters, Universitas Hasanuddin, 2022. https://doi.org/10/4/A042191019_tesis_04-02-2022.pdf.