This Author published in this journals
All Journal MANAJEMEN DEWANTARA
Sukiyan sukiyan
Universitas Teuku Umar

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

PENYERAPAN ANGGARAN DI PROVINSI ACEH Fatmayanti Fatmayanti; Sukiyan sukiyan; Fajri Hadi; Muhammad Rahmat Hidayat; Rusdi Rusdi
MANAJEMEN DEWANTARA Vol 7 No 3 (2023): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Budget absorption is one of the important indicators in evaluating the financial performance of local governments. This study aims to identify the factors influencing budget absorption in Aceh Province by investigating the impact of the previous year's budget balance and local revenue on budget absorption in Aceh Province. The data used is secondary data collected from the financial and budget reports of Aceh Province for the period 2016-2022. The analytical method used is multiple linear regression using SEM PLS software. The results of the study indicate that the independent variables, previous year's budget balance and local revenue, have different impacts on budget absorption in Aceh Province. The implication of this study is the importance of effective and efficient budget management at the local level to ensure optimal budget absorption.