Pengaruh Komitmen Organisasi, Komunikasi Organisasi Dan Administrasi Terhadap Pencairan Dana APBN Pada Dinas Ketahanan Pangan, Tanaman Pangan Dan Hortikultura Provinsi Lampung

Lia Agustins (Prodi Akuntansi Unmal)
Muhammad Luthfi (Prodi Akuntansi Unmal)
Hardini Ariningrum (Prodi Akuntansi Unmal)
Iing Lukman (Prodi Akuntansi Unmal)

Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Vol 15, No 1 (2026): Keuangan dan Bisnis

The research aims to determine the influence of Organizational Commitment, Organizational Communication and Administration on the Disbursement of State Budget Funds at the Department of Food Security, Food Crops and Horticulture in Lampung Province. This type of research is Quantitative Research. The data used is primary data with data collection techniques distributing questionnaires. Apart from distributing questionnaires, the next data collection techniques used were conducting interviews and literature studies. This research used 30 samples who were employees at the Food Security, Food Crops and Horticulture Service of Lampung Province. Data analysis techniques used in research using the Smart-PLS application versi 3.0 with analysis include: Outer Model Analysis (Validity Test: Covergent Validity, Discriminant Validity, Reliability Test: Cronbach's Alpha, Composite Reliability), Inner Model Analysis (R-Square Test) , Hypothesis Testing (T-Statistics: Partial Hypothesis Testing and Simultaneous Hypothesis Testing). The results of this study show that organizational commitment, organizational communication, and administration have a positive and significant effect on the disbursement of state budget funds.