Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh perencanaan dan pelaksanaan terhadap penyerapan anggaran

Arsad, Rafli (Unknown)
Blongkod, Harun (Unknown)
Pakaya, Lukman (Unknown)



Article Info

Publish Date
25 Jun 2023

Abstract

This study aims to determine whether planning and implementation affect budget absorption in Gorontalo regency regional apparatus organizations. The population in this study is the Gorontalo Regency Regional Apparatus Organizations and based on sample criteria are Budget Users, Heads of the Finance Sub-Sector, Staff of the Finance Sector, Heads of the Planning Sub-Sector, Planning Staff, Secretary, Treasurer, Activity Technical Implementation Officer, and Budget Sector Officer, totaling 112 respondents. The test was carried out using a descriptive analysis method using Structure Equations, and Modeling with the assistance of the AMOS 24.0 program. The results of this study prove that planning has no positive or significant effect on budget absorption. Implementation has a positive and significant effect on budget absorption.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...