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This Author published in this journals
All Journal International Journal of Accounting and Management Research (IJAMR)
Rizkatul Khairiah
Sekolah Tinggi Ilmu Ekonomi Yapis Dompu
Economics, Econometrics & Finance

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The Influence of Budget Planning and Human Resource Competence on Budget Absorption: Evidence from the Public Works and Spatial Planning Agency (PUPR) of Dompu Regency. Rizkatul Khairiah; Ega Saiful Subhan; Fahrul Mauzu
International Journal of Accounting and Management Research Vol. 7 No. 2 (2026): September 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v7i2.1996

Abstract

Effective budget absorption is an important indicator of public financial management performance, particularly in infrastructure development agencies that manage substantial budget allocations. This study aims to examine the influence of budget planning and human resource competence on budget absorption at the Public Works and Spatial Planning Agency (PUPR) of Dompu Regency. A quantitative explanatory approach was employed using a survey method. The study involved 166 respondents selected through purposive sampling from employees involved in budget management activities. Data were collected through structured questionnaires and analyzed using multiple linear regression with the assistance of IBM SPSS software. The results indicate that budget planning has a positive and significant effect on budget absorption, with a significance value of 0.000 (<0.05). Human resource competence also has a positive and significant effect on budget absorption, with a significance value of 0.000 (<0.05). Furthermore, budget planning and human resource competence simultaneously influence budget absorption significantly. The adjusted R-square value of 0.525 indicates that both variables explain 52.5% of the variation in budget absorption. These findings suggest that improving budget planning quality and strengthening human resource competence are essential for enhancing budget absorption effectiveness and supporting successful infrastructure development in local government institutions.
Co-Authors Fahrul Mauzu Subhan, Ega Saiful