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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Rezka Tri Nugraha
Management Faculty, Postgraduate Program, Batik Islamic University, Surakarta
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Determinants of The Effectiveness of The Joyotakan Village Expenditure Budget in 2021–2025 Rezka Tri Nugraha; Kartika Hendra TS; Suhendro Suhendro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i10.13032

Abstract

This study aims to analyze the determinants of budget effectiveness in Joyotakan Village, Serengan District, Surakarta City for the 2021–2025 period. The study uses a quantitative approach with quarterly budget realization data obtained from the Budget Implementation Document (DPA) and Budget Realization Report (LRA) of Joyotakan Village. The variables studied include Timeliness of Budget Absorption, Budget Absorption Rate, Deviation of Realization to Budget Target, Proportion of Direct Expenditure to the Community, and Expenditure Growth as independent variables, and budget effectiveness as the dependent variable. Data analysis was conducted using multiple linear regression with classical assumption testing. The results show that all independent variables simultaneously influence budget effectiveness. Partially, Deviation of Realization to Budget Target proved to be a significant and dominant factor influencing budget effectiveness, while other variables did not show a significant influence. These findings indicate that the accuracy of budget planning and target setting plays a very important role in improving the effectiveness of budget management at the village level.
Co-Authors Kartika Hendra TS Suhendro Suhendro