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Handana, Bonny
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Economics, Econometrics & Finance

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PENGARUH ANGGARAN KAS, PELAKSANAAN PENATAUSAHAAN BELANJA, DAN KEPATUHAN PENGELOLA KEUANGAN SKPD TERHADAP PENYERAPAN ANGGARAN BELANJA DI PEMERINTAH KOTA PADANG PANJANG Indriani, Jennisa Dwina; Putri, Anne; Kemala, Sri; Hurnis, Delfi; Handana, Bonny
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.1977

Abstract

This study aims to analyze the impact of Cash Budgeting, Budgetary Administration Implementation, and Compliance of SKPD Financial Managers on the effectiveness of Budget Expenditure Absorption in the Padang Panjang City Government. The issue of low budget absorption remains a recurring and significant concern each year. This phenomenon is evident in the disparity between actual budget absorption and the ideal projection based on quarterly, semi-annual, and year-end periods. Cash budgeting, the process of budgetary administration, and the compliance of SKPD financial managers are considered crucial factors in enhancing budget absorption at the local government level. This research is pertinent to assist SKPDs in Padang Panjang City in evaluating the challenges hindering optimal budget absorption. The study employs a quantitative method to analyze data through a descriptive approach. The data analysis technique used is Partial Least Square (PLS), with the research population comprising all SKPDs in Padang Panjang City and a sample size of 50 units. The findings reveal that Cash Budgeting and Compliance of SKPD Financial Managers have a positive and significant impact on budget expenditure absorption, while Budgetary Administration Implementation demonstrates a positive but insignificant effect.
Co-Authors Anne Putri Hurnis, Delfi Indriani, Jennisa Dwina Kemala, Sri