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Ilyana Khansa
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Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH KUALITAS DOKUMEN PELAKSANAAN ANGGARAN (DPA), AKURASI PERENCANAAN KAS, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN PADA KABUPATEN PONOROGO Ilyana Khansa
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 7 No 02 (2025): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI MEI -AGUSTUS 2025
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

This study aims to analyse the effect of Budget Implementation Document (DPA) Quality, Cash Planning Accuracy, and Human Resources Quality on budget absorption in Ponorogo Regency. This research uses quantitative descriptive method. The population in this study were 46 Regional Apparatus Organisations in Ponorogo Regency. Sampling using total sampling technique. The data used is primary data. The data was obtained by distributing questionnaires directly by visiting the OPD one by one. This study uses multiple linear regression analysis with the help of the SPSS version 25 application. The results of this study indicate that the first hypothesis that the quality of DPA affects budget absorption. The second hypothesis shows that cash planning accuracy affects budget absorption. The results of the third hypothesis show that the quality of human resources affects budget absorption. And the results of the fourth hypothesis show that the quality of DPA, cash planning accuracy, and the quality of human resources have a simultaneous effect on budget absorption.
Pengaruh Kualitas DPA (Dokumen Pelaksanaan Anggaran), Akurasi Perencanaan Kas, dan Kualitas Sumber Daya Manusia Terhadap Penyerapan Anggaran Pada Kabupaten Ponorogo Ilyana Khansa; Dwiati Marsiwi; Ika Farida Ulfah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Abstract This study aims to determine the effect of the quality of Budget Implementation Documents (DPA), cash planning accuracy, and the quality of human resources on budget absorption in Ponorogo Regency. This research uses a quantitative descriptive method. The sampling method used a total sampling technique, namely 46 Regional Apparatus Organizations (OPD). The data used is primary data. The data was obtained by distributing questionnaires directly by visiting the OPD one by one. This study uses multiple linear regression analysis. Partial research results show that the first hypothesis of DPA quality affects budget absorption. The second hypothesis shows that cash planning accuracy affects budget absorption. The third hypothesis shows that the quality of human resources affects budget absorption. Simultaneously, it shows that the fourth hypothesis, namely the quality of DPA, the accuracy of cash planning, and the quality of human resources affect budget absorption. Keywords: DPA Quality, Cash Planning Accuracy, Human Resource Quality, Budget Absorption Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kualitas Dokumen Pelaksanaan Anggaran (DPA), akurasi perencanaan kas, dan kualitas sumber daya manusia terhadap penyerapan anggaran pada Kabupaten Ponorogo. Penelitian ini menggunakan metode deskriptif kuantitatif. Metode pengambilan sampel menggunakan teknik total sampling yaitu 46 Organisasi Perangkat Daerah (OPD). Data yang digunakan adalah data primer. Data diperoleh dengan cara penyebaran kuesioner secara langung dengan mendatangi OPD satu persatu. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian secara parsial menunjukkan bahwa hipotesis pertama kualitas DPA berpengaruh terhadap penyerapan anggaran. Hipotesis kedua menunjukkan bahwa akurasi perencanaan kas berpengaruh terhadap penyerapan anggaran. Hipotesis ketiga menunjukkan bahwa kualitas sumber daya manusia berpengaruh terhadap penyerapan anggaran. Secara simultan menunjukkan bahwa hipotesis keempat yaitu kualitas DPA,akurasi perencanaan kas, dan kualitas sumber daya manusia berpengaruh terhadap penyerapan anggaran. Kata Kunci : Kualitas DPA, Akurasi Perencanaan Kas, Kualitas SDM, Penyerapan Anggaran
Co-Authors Dwiati Marsiwi Ika Farida Ulfah