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All Journal Jurnal Manajemen, Bisnis dan Organisasi (JUMBO)
Muhammad Teguh Pramesti
Ditjen Perbendaharaan, Kementerian Keuangan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN SATUAN KERJA PENGGUNA APBN TAHUN 2021 DI SULAWESI TENGGARA (Analysis of Affecting Factors on Budget Absorption of The Working Unit Users of APBN 2021 in Southeast Sulawesi) Muhammad Teguh Pramesti
Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Vol 5, No 3 (2021): Jurnal Jumbo Vol. 5 No. 3
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.754 KB) | DOI: 10.33772/jumbo.v5i3.22462

Abstract

This research indentify and analyze factors that influence the absorption of rate of goods expenditure budget management working units of APBN users in Sulawesi Tenggara. The population of this research is the working units of APBN users in Sulawesi Tenggara. Working units who participate is 223 users by filling the online questionnaire deployed through the online. Data analyzed by using Exploratory Factor Analysis (EFA) method with SPSS 25 application. The result of this research are six factors that influence the low absorption of the spending, they are the factor of budget implementation, procurement of goods, the use of fund, ineffective planning, the impact of COVID-19 pandemic, dan geographical. The sum of variance that explained those factors is 62.493%, and the remaining 37.507% explained by other factors.
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