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All Journal Media Komunikasi Geografi Jurnal Riset Akuntansi dan Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Serambi Engineering International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Mantik Jurnal Pemberdayaan Masyarakat Jurnal Trias Politika Quantitative Economics and Management Studies International Journal of Islamic Business and Management Review Proceeding of The International Conference on Economics and Business International Journal of Applied Business and International Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-JURNAL AKUNTANSI Harmoni Economics: International Journal of Economics and Accounting
Erlina Erlina
Fakultas Ekonomi Dan Bisnis Universitas Sumatera Utara
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Pengaruh Kualitas Sumber Daya Manusia, Sistem Pengendalian Internal, dan Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (Sakti) Terhadap Penyerapan Anggaran dengan Komitmen Organisasi Sebagai Variabel Moderasi pada Organisasi Perangkat Daerah (OPD Verawaty Purba; Erlina Erlina; Abdillah Arif Nasution
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (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.v8i8.12702

Abstract

Low budget absorption is an important problem that must be faced by various regions in Indonesia, both at the provincial and district/municipality levels. This is caused by several factors ranging from complex bureaucracy, lack of coordination between agencies, limited human resource capacity, inadequate planning, internal control systems, minimal human resource capacity in the use of information technology and low organizational commitment so that this study aims to examine the effect of human resource quality, internal control systems and SAKTI implementation on budget absorption with organizational commitment as a moderating variable in the Regional Apparatus Organization (OPD) of Binjai City. This study uses an empirical (quantitative) approach with a data collection method by survey through an online questionnaire via Google Form. The population in the study includes all employees working in the Regional Apparatus Organization (OPD) of Binjai City, the research sample amounted to 221 respondents selected using purposive sampling techniques, namely samples selected based on certain criteria, in this study the sample was selected who worked in regional financial management. The research data were analyzed and tested using statistical methods including descriptive statistics, classical assumption testing and PLS-SEM analysis, testing was carried out with the help of SPSS and SmartPLS software. The results of the study indicate that human resource quality and SAKTI implementation have a positive and significant effect on budget absorption in Regional Apparatus Organizations (OPD) in Binjai City. The Internal Control System does not significantly influence budget absorption in Regional Apparatus Organizations (OPD) in Binjai City, and Organizational Commitment cannot moderate the effects of human resource quality, internal control systems, and SAKTI implementation on budget absorption in Regional Apparatus Organizations (OPD) in Binjai City.
Co-Authors , Rahima Br Purba Adnans, Abdhy Aulia Agus Christian Hutagalung Ajuan Ritonga Alfanita Gratia Telaumbanua Alimul Hadi Alistraja Dison Silalahi Anggi Pratama Aried Sumekar Azhar Maksum Azizul Kholis Budi Chandra Daniel Surya Parapat Diah Bayu Ramadhani Lubis Diky Alfitra Desky Dito Aditia Darma Nasution Evodila Evodila Fadillah Sanita Harahap Fahmi Natigor Nasution H. B. Tarmizi Haryono Umar Ibnu Austrindanney Sina Azhar Intan Wahyuni Nasution Isfenti Sadalia Iskandar Muda Keulana Erwin Meifanny Azri Shafira Muhammad Rifky Santoso Nasution, Abdillah Arif Ngatemin - Nurul Aulia Sani Parapat Gultom Ramadhan, Puja Rizqy Rambe, Prima Aprilyani Rina Br. Bukit Rina Bukit rizka Hilda Siregar Rujiman Rujiman Rujiman Rujiman Sabariah Sabariah Siahaan, Elisabet Sirojuzilam Sirojuzilam Hasyim Sirozuzilam Sirozuzilam Siti Eka Resti Andardini Situmeang, Chandra Suka Nikmat Zebua Supriadi Supriadi Suriadi, Agus Syamsul Bahri Gayo Tarmizi Venna Monica Aginta Ginting Verawaty Purba Wintari Harahap Yafika Apriliza Yolanda Agustina Ananta Zulkarnain Zulkarnain