Budget Influence Planning, Implementation of Procurement of Goods and Services, and Management Competence in Budget Absorption (Study at the Pati Residency Regional Court)

Nova Astuti Sianturi (Program Studi Magister Manajemen, Program Pascasarjana, Universitas Stikubank Semarang, Indonesia)
Sri Isnowati (Program Studi Magister Manajemen, Program Pascasarjana, Universitas Stikubank Semarang, Indonesia)

JURNAL ECONOMINA
Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026

The purpose of this study was to analyze how budget planning, goods and services procurement implementation, and managerial competence contribute to budget absorption in court work units within the Pati Residency area. The research adopted a quantitative method using an explanatory design to analyze the relationship among the examined variables. The primary data were obtained through questionnaires distributed to court officers who were involved in or familiar with budget planning, procurement activities, and budget management. Statistical evaluations were performed through SPSS version 29, including validity and reliability assessments followed by multiple linear regression testing. The findings reveal that budget planning does not yield a statistically significant effect on budget absorption. In contrast, the execution of goods and services procurement and managerial competence positively influence budget absorption. Collectively, the three variables explain variations in budget absorption fluctuations throughout court work units within the Pati Residency area.