Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Nabilah Hafizhah
Universitas Negeri Makassar
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Keterkaitan Pengelolaan Keuangan dan Kapabilitas Sumber Daya Manusia Terhadap Efektivitas Penggunaan Anggaran Daerah Nabilah Hafizhah; Diah Retno Dwi Hastuti; Sri Astuty; Citra Ayni Kamaruddin; Abdul Rajab
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6748

Abstract

This study aims to identify the relationship between budget planning and human resource competencies on budget absorption rates, as well as to analyze the effectiveness of these two aspects at the Makassar City Regional Development Planning Agency for the 2020–2024 period. The data used consisted of budget realization reports and personnel data, which were then analyzed using Spearman’s rank correlation to examine the relationships among the variables. The results of the study indicate that budget planning has a positive relationship with budget absorption rates, with a correlation coefficient of 0.583, which falls into the moderate category. Meanwhile, human resource competency exhibits a very strong positive relationship, with a correlation coefficient of 0.955. These findings indicate that while budget planning plays a role in improving budget absorption, human resource competency has a more dominant influence in supporting the effectiveness of budget implementation. Therefore, improving the quality of human resources as well as enhancing coordination and the implementation of planning are strategic steps in optimizing budget absorption.
Co-Authors Abdul Rajab Citra Ayni Kamaruddin Diah Retno Dwi Hastuti Sri Astuty