Jurnal Sosioteknologi
Vol. 24 No. 2 (2025): JULY 2025

Enhancing Budgeting Preparation Quality through Information Technology: A Casual Study on Motivation’s Moderating Effect

Adnans, Abdhy Aulia (Unknown)
Kasman, Andi (Unknown)
Siagian, Baihati (Unknown)
Zainuddin, Zhahirah Indrawati (Unknown)
Destrian, Ope (Unknown)

Article Info

Publish Date
21 Jul 2025

Abstract

This study aims to determine and analyze the causal factors that contribute to the quality of budget preparation of the regional government budget (APBD). This causal study with motivation as a moderating variable employed 76 respondents from 34 sub-regional administrative units (SKPD) in Medan, Indonesia, using a saturated sample. Utilizingstructural equation modelling (SEM) with Smart-PLS, this study concludes that human resource competence and the use of information technology have a significant effect on the quality of APBD preparation. Motivation as a moderating variable does not exhibit a causal factor between the other two variables.

Copyrights © 2025




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Sosioteknologi
Website

Abbrev

sostek

Publisher

Institut Teknologi Bandung

Subject

Engineering Social Sciences

Description

Jurnal Sosioteknologi is a journal that focuses on articles that discuss results of an intersection of research fields of science, technology, arts, and humanities as well as the implications of science, technology, and arts on society. It is published three times a year in April, August, and ...