Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of State Economic Research
Muh Erwinsyah
Master of Accounting at Tadulako University, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Effects of Budget Planning, Control, Realization on Ad Hoc Performance: HR Competence Moderation Muh Erwinsyah
Journal of State Economic Research Vol. 1 No. 4 (2026): Journal of State Economic Research
Publisher : Yayasan Cerdas Pedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/jser.v1i4.424

Abstract

This study evaluates the fiscal governance efficiency of adhoc electoral institutions in Indonesia following the recent national elections. Utilizing the new institutional economics framework, this research examines the impact of budget planning, control, and realization on organizational performance, alongside testing the moderation effect of human resource competence. Employing an econometric approach on 183 observational units within Banggai Regency, empirical estimations prove that planning is entirely insignificant due to centralized regulatory rigidity. Conversely, absolute allocative efficiency is purely driven by accelerated budget realization and effective layered monitoring, which successfully mitigates economic deadweight loss. Furthermore, individual operational capacity fundamentally fails to moderate performance outcomes because of the bureaucratic lock-in effect. These macroeconomic findings radically deconstruct human capital theory by asserting that developing nations must halt wasteful temporal personnel investments. Public policy must urgently shift toward integrated digital financial systems to secure local fiscal space stability against any future global economic recession threats.
Co-Authors