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All Journal IQTISHODUNA JABE (Journal of Accounting and Business Education) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Kompartemen : Jurnal Ilmiah Akuntansi Indonesia Accounting Journal Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Jurnal Ilmiah ASET Journal of Economics Review (JOER) Journal Emerging Technologies in Education Indonesian Journal of Community Empowerment E-JURNAL AKUNTANSI
Eduard Yohannis Tamaela
Universitas Dr. Djar Wattiheluw
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : JABE (Journal of Accounting and Business Education)

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Challenges in the Implementation of Government Budgets; A Case Study of Indonesian Local Governance Pattiasina, Victor; Noch, Muhamad Yamin; Rumasukun, Mohamad Ridwan; Hijrah, Lailatul; Ikbal, Muhammad; Tamaela, Eduard Yohannis
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.37734

Abstract

Budget execution stands as a pivotal concern for Indonesian local governments in the present day, holding significance within a specific timeframe. Our study anticipates diverse factors contributing to budget absorption by Indonesian local governments. Through causal research, our objective was to analyze how the independent variables casually influenced the other variables. The study population comprised 34 Indonesian provincial governments across Indonesia. The data were collected from the Regional Financial Management Office of each province, including the Offices, Agencies, Secretariats, and Inspectorates. Employing a purposive sampling technique, we have selected the samples based on specific criteria. Noteworthy regulations along with well-organized and systematic Budget Planning served as the primary driving forces behind government’s budget absorption. Hence, these two factors acted as potent catalysts, promoting optimal budget absorption for developmental pursuit. This alignment reflected the concerted effort to enhance community’s quality of life.
Co-Authors Akbar, Mohammad Aldrin Andarias Patiran Arizal Hamizar Dessy Balik Febriani Febriani Fenri A. S. Tupamahu Hijrah, Lailatul Idam Mustofa Iqbal M Aris Ali Jenny Koce Matitaputty Joko Rizkie Widokarti Jonathan, Bouyea Limba, Anatasija Limba, natasija Malasari, Dewi Qhuril Marantika, Juliaans E. Marcellino Willyan Lasano Milcha Handayani Tammubua Muhamad Yamin Noch Muhamad Yamin Noch Muhammad Amin Muhammad Ikbal Muhammad Ridwan Rumasukun Nur Fitriani Nugrohowati Nur Hasanah Rumasukun, Mohamad Ridwan Sembiring, Rinawati Septyana Prasetyaningrum Surijadi, Herman Sutisman, Entar Tandon, Meredith Timisela, Ria Stevany Victor Pattiasina Victorio Fernando Nahuway Wakano, Abidin Yohanes Cores Seralurin