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All Journal JURNAL ECONOMINA
Nova Astuti Sianturi
Program Studi Magister Manajemen, Program Pascasarjana, Universitas Stikubank Semarang, Indonesia
Economics, Econometrics & Finance

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Budget Influence Planning, Implementation of Procurement of Goods and Services, and Management Competence in Budget Absorption (Study at the Pati Residency Regional Court) Nova Astuti Sianturi; Sri Isnowati
JURNAL ECONOMINA Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i8.3735

Abstract

The purpose of this study was to analyze how budget planning, goods and services procurement implementation, and managerial competence contribute to budget absorption in court work units within the Pati Residency area. The research adopted a quantitative method using an explanatory design to analyze the relationship among the examined variables. The primary data were obtained through questionnaires distributed to court officers who were involved in or familiar with budget planning, procurement activities, and budget management. Statistical evaluations were performed through SPSS version 29, including validity and reliability assessments followed by multiple linear regression testing. The findings reveal that budget planning does not yield a statistically significant effect on budget absorption. In contrast, the execution of goods and services procurement and managerial competence positively influence budget absorption. Collectively, the three variables explain variations in budget absorption fluctuations throughout court work units within the Pati Residency area.
Co-Authors Sri Isnowati