JASS (Journal of Accounting for Sustainable Society)
Vol 6 No 1 (2024): JASS Edisi Juni 2024

ANALYSIS OF FACTORS AFFECTING BUDGET ABSORPTION

Hidayati, Nur (Unknown)
Rosida, Ananda Frisca Ayu (Unknown)
Sari, Dini Ayunda (Unknown)
Rohman, Fatchur (Unknown)



Article Info

Publish Date
02 Jul 2024

Abstract

This research is intended to examine the impact of budget planning, record administration, and human resource competency on budget absorption in state vocational high schools in Jepara. A total of 45 respondents who served in positions related to the budget, including commitment making officials, technical implementation officials for activities, budget user officials, payment order signing officials, and expenditure treasurers at state vocational high schools in Jepara were taken as research samples. The results of multiple linear regression analysis show that budget planning has a positive impact on budget absorption, administrative records also have a positive impact on budget absorption, and human resource competence has a positive impact on budget absorption

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Journal Info

Abbrev

jass

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan ...