Article Per Year (5 Year)
p-Index From 2020 - 2025
4.108
P-Index
This Author published in this journals
All Journal Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Sains dan Organisasi (JMSO) Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi
Damanik, Elfina Okto Posmaida
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
Implementation of Budget Absorption on Financial Performance at the Personnel and Human Resources Development Agency of Dairi Regency Sipayung, Tuahman; Purba, Rumondang; Damanik, Elfina Okto Posmaida
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/58wmwr55

Abstract

This study aims to analyze the implementation of budget absorption and its impact on financial performance at the Civil Service and Human Resource Development Agency (BKPSDM) of Dairi Regency. Budget absorption serves as a key indicator of the effectiveness of local government program implementation. The data reveal fluctuations in budget realization from 2019 to 2021, showing an upward trend in the final quarter of each fiscal year. Employing a descriptive qualitative approach, this research uses both primary data through interviews and secondary data derived from financial reports and budget realization documents. The results show that the low level of budget absorption at the beginning of the year was influenced by unrealistic planning, delays in administrative processes, and limited human resource capacity in financial management. Conversely, in the final quarter, activities accelerated sharply, causing a workload concentration. Improvement efforts include enhancing planning systems, increasing staff competence, and optimizing digitalization in local financial processes. The findings are expected to provide valuable insights for local governments in improving the efficiency and accountability of public financial management
Co-Authors Anggi Erlina Damanik, Yesni Riana Dina Valentina Pratiwi Eva Sriwiyanti Ginting, Fauziah Aftitah Haloho, Yuni Sarah Lisa Andriani Martina, Sri Muhammad Khadir Ali Munthe, Risma Nasution, Yanti Jesika Okista, Rizky Prasalti, Geti Purba, Djuli Sjafei Purba, Purnama Yanti Purba, Risnafasya Cahyani Purba, Rumondang Resna Napitu Samosir, Saut Managam Saragih, Surya Eva Julita Sihombing, Centain Sihombing, Yeni Rafita Silitonga, Bastian Orlando Simanjuntak, Wahyu Tamari Sinurat, Anggiat Sipayung, Tuahman Sitompul, Claudia Flaurencia Sriwiyanti, eva Tambak, Dian Gustrazaiman Purba Tambunan, Nasir Arafik Tarigan, Vitryani Wijaya, Janhsen Pratama