<![CDATA[Abstract: Research aims: This study aims to analyze the influence of regulation, human resource competence, and budget politics on public budget absorption. The study also assesses regulation moderation role and human resource competence in strengthen or weaken the association. Design/Methodology/Approach: This study used quantitative approach with Partial Least Square-Structural Equation Modeling (PLS-SEM). The data was collected using survey. The respondents were Local government officials. The data was analyzed using validity and reability tests, hypotheses test and robustness test. Research findings: The result showed that budget politic significantly influenced budget absorption, meahwile, regulation and human resource competence were indirectly influence budget absorption. Regulation was proven weakens the influence of budget politic on budget absorption. While human resource competence did not show moderation effect. Theoretical contribution/ Originality: Findings in this study contributes to expanding the existing literature in the political budget cycle and public governance by showing that rigid regulation could be a constraint. Meanwhile, human resource competence does not always strengthen the association between budget politics and budget absorption. Practitioner/Policy implication: These findings highlight the need for the government to formulate an adaptive regulation, improve human resources capacity in the aspect of managerial and leadership, and consider the use of information technology and artificial intelligence (AI) to support transparency, efficiency, and accuracy of budget implementation. Research limitation/Implication: This research is limited to the context of local government. Therefore, the result is not fully generalizable. Future studies should assess more variables, such as organizational commitment, transparency, quality of governance, and the role of information technology and AI to strengthen the association between politics, policy, and human resource capacity with public budget absorption.]]>
Copyrights © 2026
