<![CDATA[The effectiveness of absorption of the state budget is essential in managing public finances to achieve optimal development goals. This study aims to analyze the effect of Budget Planning, Administrative Recording, Utilization of Information Technology, Human Resources and Organizational Commitment on Absorption of the State Budget at the Ministry of Finance of South Sumatra Province. The analytical method used is Structural Equation Modeling Partial Least Squares (PLS-SEM), by collecting data through questionnaires from 92 employees of the State Civil Apparatus at the Ministry of Finance. The findings of this study indicate that budget planning, administration, information technology, human resources, and organizational commitment have a significant influence on the absorption of the state budget. Specifically, budget planning, human resources, and organizational commitment have a positive and significant effect, while administration and information technology have a positive but not significant effect on budget absorption. In conclusion, factors such as good budget planning, effective administrative support, optimal use of information technology, quality human resources, and high organizational commitment play an important role in increasing the effectiveness of the absorption of the APBN budget at the Ministry of Finance of South Sumatra Province. This research provides valuable insights for decision makers and practitioners in the field of public finance to optimize the use of the state budget to achieve better development results.]]>
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