KETERLAMBATAN PENYERAPAN ANGGARAN COVID-19 : APAKAH DIPENGARUHI OLEH REGULASI, PELAKSANAAN ANGGARAN DAN PEMANFAATAN TEKNOLOGI INFORMASI ?

Yesi Mutia Basri (Universitas Riau)
Ayu Larasati (Universitas Riau)
Vera Oktari (Universitas Riau)

Jurnal Al-Iqtishad
Vol 18, No 1 (2022)

This study aims to prove whether regulations, budget execution, and the use of information technology affect the absorption of the covid-19 budget. The population in this study is the Regional Apparatus Organization (OPD) in the Riau Provincial Government. The sampling technique used is purposive sampling. Data was collected using a questionnaire survey sent to respondents. 73 questionnaires were sent, a total of 68 respondents participated in this study. The results of data analysis using SPSS software version 25.00 show that regulations do not affect the absorption of the covid 19 budget, while budget implementation and the use of information technology affect the absorption of the covid-19 budget while regulations do not affect the absorption of the covid-19 budget.