Claim Missing Document
Check
Articles

Found 2 Documents
Search

The Effect of Budget Planning, Budget Implementation, the Competency of Human Resources and Understanding of Regulation on Village Financial Budget Absorption with Organizational Commitment as Moderating Variable OKTARI, YONA; SARI, RIA NELLY; RASULI, M.
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 1 (2021)
Publisher : INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.6.1.17-30

Abstract

This study aims to examine and analyze the effect of budget planning, budget implementation, the competency of human resources and understanding of regulation on Village Budget Absorption with organizational commitment as moderator. The population in this study is 136 villages in Bengkalis Regency and the sample was determined by Saturated Sampling technique. The Village Chief, Village Secretary (Sekdes), Planning and Finance Section participated as respondent. Data were analyzed by using Moderated Regression Analysis. The results of this study shows that budget planning, budget implementation, the competency of Human Resources and understanding of regulations affect the village budget absorption. Futhermore, the result shows thatorganizational commitment strengthen the effect of village financial budget absorption.
The Effect of Budget Planning, Budget Implementation, the Competency of Human Resources and Understanding of Regulation on Village Financial Budget Absorption with Organizational Commitment as Moderating Variable Oktari, Yona; Sari, Ria Nelly; Rasuli, M.
International Journal of Economic, Business & Applications Vol. 5 No. 1 (2020): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.44

Abstract

This study aims to examine and analyze the effect of budget planning, budget implementation, the competency of human resources and understanding of regulation on Village Budget Absorption with organizational commitment as moderator. The population in this study is 136 villages in Bengkalis Regency and the sample was determined by Saturated Sampling technique. The Village Chief, Village Secretary (Sekdes), Planning and Finance Section participated as respondent. Data were analyzed by using Moderated Regression Analysis. The results of this study shows that budget planning, budget implementation, the competency of Human Resources and understanding of regulations affect the village budget absorption. Futhermore, the result shows thatorganizational commitment strengthen the effect of village financial budget absorption.