Journal of Economics and Business
ISSN 2615-3726 (Online)
ISSN 2621-5667 (Print)
Published: 12 May 2020
Budget Absorption Performance in Financial Education and Training Agency
Lestari Dwi Pribadi, Dwi Sunu Kanto, Zainul Kisman
Trilogi University, Indonesia
Download Full-Text Pdf
Keywords: Budget Absorption Performance, Human Resource Competencies, Organizational Commitment, Synergy
This study focused on analyzed the effect of Synergy and Competence of Human Resources on the performance of budget absorption, both directly and through organizational commitment as a moderating variable inside the Financial Education Training Institution. The research used a quantitative approach. The data used are primary data. Samples were 87 respondents. The respondents are state financial managers, namely the Head of the Work Unit as the Budget User Authority, Commitment Making Officer, Signing Officer, Spending Treasurer and Procurement Officer involved in the budget management process in each work unit of 20 (twenty) Work Units within the Financial Education Training Agency. Data collection was carried out through a survey using a questionnaire that was distributed to respondents. Data were analyzed using multiple regression analysis (moderated regression) and moderated regression analysis (MRA) with statistical package for the social sciences (SPSS). The research results indicated that the synergy and competence of human resources had a positive and significant effect on the level of budget absorption performance. The organizational commitment variable unable to moderates the relationship of synergy with budget absorption performance and also unable to moderates the relationship of human resource competencies to budget absorption performance.
Alumbida, D.I., Saerang, D.P.E., & Ilat, V. (2016). The Influence of Planning, Human Resources Capacity and Organizational Commitments to The Implementation of Regional Shopping Budgets in The Government of Talaud Island Regency. Journal Accountability, 5(2). 141-151.
Arif, E. (2011). Identification of Factors Causing the Minimum Absorption of the District / City Budget in the Province of Riau in 2011(Unpublished master thesis). Gadjah Mada University, Yogyakarta, Indonesia.
Chong, V.K., & Chong, K.M. (2002). Bugdet Goal Commitment and Informational Effects of Budget Participation on Performance: a Structural Equation Modeling Approach. Behavioral Research in Accounting, 14, 65-87.
David, F.R. (2010). Strategy Management, Book 1 (10th Edition). Jakarta: Salemba Empat.
Dinapoli, T.P. (2016). Standards for Internal Control in New York State Government. Office of The NY State Comptroller.
Ghozali, I. (2018). Multivariate Analysis with IBM SPSS 25(9th Edition). Semarang: BPUNDIP.
Herriyanto, H. (2012). Factors Affecting Late Delays in Work Units of Ministries/Institutions in the Jakarta Area(Unpublished master thesis). University of Indonesia, Jakarta, Indonesia.
Iqbal, M. (2018). The Influence of Budget Planning and Human Resources Competencies on Budget Absorption with Organizational Commitment as Moderator(Unpublished master thesis). Hasanuddin University, Makassar, Indonesia.
Jones, R., & Pendlebury, M. (2010). Public Sector Accounting(6th Edition). Canada: Prentice Hall.
Juliani, D. (2014). The Effect of Contextual Factors on The Perception of Application of Budget Related To The Procurement of Goods or Services. Journal of Accounting and Finance, 11(2), 177-199.
Malhotra, N., & Mukherjee, A. (2004). The relative influensce of organizational commitment and job satisfication on service quality of customer contact employees in Bankin CLL center. Journal of Service Marketing, 18(3), 162-174.
Mathis, R.L., & Jackson, J.H. (2006). Human Resource Management. Jakarta: Salemba Empat.
Merchant, K.A. (1981). The Design of the Corporate Budgeting System: Influences on Managerial Behavior and Performance. The Accounting Review, 56(4), 813-829.
Meyer, J.P., & Allen, N.J. (1991). A three-component conceptualization of organizational commitment. Human Resource Management Review, 1(1), 61-89.
Mongeri, M. (2013). The Effect of Budgetary Participation on the Performance of Local Governments with Organizational Commitment as a Moderating Variable (Empirical Study on the Local Government of Padang City SKPD). Accounting Journal, 1(1), 1-26.
Musgrave, R.A., & Musgrave, P.B. (1991). State Finance in Theory and Practice. Jakarta: Erlangga.
Muthohar, A. (2012). The main factors that affect the effectiveness of cash planning in the work units of the Ministry of State or Institution within the scope of the payment area KPPN Jakarta II(Unpublished master thesis). University of Indonesia, Jakarta, Indonesia.
Nouri, H., & Parker, R.J. (1998). The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment. Accounting, Organization, and Society, 23(5), 467-483.
Porter, L.W., Steers, R.M., Mowday, R.T., & Boulian, P.V. (1974). Organisational Commitment, Job Satisfaction and Turnover Among Psychiatric Technicians. Journal of Applied Psychology, 59(5), 603-609.
Puspitawati, N.M.D. (2013). Job Satisfaction and Organizational Commitment: Influence on Bali Hyatt Sanur Hotel Services(Unpublished master thesis). Udayana University, Denpasar, Indonesia.
Putri, C.T. (2014). Analysis of Factors That Affect The Budget Absorption in Working Unit at The Development in The Government of Bengkulu Province(Unpublished bachelor thesis). Bengkulu University, Bengkulu, Indonesia.
Ratifah, I., & Ridwan, M. (2012). Organizational Commitment Moderates the Effects of the Accounting System Regional Finance on the Quality of Financial Statements. Trikonomika, 11(1), 29-39.
Rifai, A., Inapty, B.A., & Pancawati, R.S. (2016). Analysis of Factors That Influence the Delay of Budget Absorption (Empirical Study on NTB Provincial SKPD). Journal Scientific Accounting and Business, 11(1), 1-10.
Roestel, M.V. (2016). A Collaborative Approach to Budgeting and the Impact on the Budgeting Process: A Case Study(Unpublished doctoral dissertation). Walden University, Minnesota, USA.
Sardjito, B., & Muthaher, O. (2007). Budget participation, organizational culture, commitmen organizational, managerial performance in the special district of Semarang. National Accounting Symposium, 10.
Seftianova, R., & Adam, H. (2013). The Effect of Budget Implementation Document Quality and Accuracy of Cash Planning on the Quality of Budget Absorption in the Malang Regional Working Unit. Journal of Accounting Research and Computerized Accounting, 4(1), 75-84.
Setiaji, A. (2019). Ministry of Finance Communication Forum: Synergy Improves Quality of Budget Implementation[Article]. Retrieved from http://djpb.kemenkeu.go.id/kanwil/banten/id/profil/189-berita/2919-forkom-satker-kemenkeu-sinergi-tingkatkan-kualitas-pelaksanaan-anggaran.html.
Setiawan, A. (2003). Sales Force Performance Analysis based on Sales Force Creativity and Synergy Systems. Journal of Marketing Science, 2(1), 33-52.
Sopiah. (2008). Organizational Behavior. Yogyakarta: ANDI.
Sudarwati, N., Karamoy, H., & Pontoh, W. (2017). Identification of Stacking Factors in Realization of Budget at the End of the Year (Case Study at Manado Research and Development Center for Environment and Forestry). Journal of Accounting Research and Auditing “Goodwill”, 8(1), 129-138.
Syarah, F. (2016). Factors Influencing Budget Absorption: Case Study on KPPN I Regional Work Unit in Bandung City(Unpublished bachelor thesis). Educational University of Indonesia, Bandung, Indonesia.
Testa, M.R. (2001). Organizational commitment, job satisfication, and effort in the service environtment. Journal of Psychology, 135(2), 226-236.
Thoha, M. (2011). Organizational Behavior: Concept and Application. Jakarta: Rajawali Press.
Wardhana, G.A.S., Rasmini, N.K., & Astika, I.B.P. (2015). The Effect of Competency in The Government Performance Accountability With Organizational Commitments as Moderated Variables. e-Journal Business and Economics Udayana University, 4(9), 571-598.
Wati, S., Zauhar, S., & Wanusmawatie, I. (2013). The Implementation of Partnership Program In Gresik Regency Based on Governance Perspective (Case Study in PT Petrokimia Gresik). Journal of Public Administration, 1(5), 1016-1024.
Wentzel. (2002). Infection control in the hospital, in International society for infectious diseases(2nd Edition). Boston: Bast Companies.
Wexley, K.N., & Yukl, G.A. (2005). Organizational Behavior and Personal Psychology. Jakarta: Rineka Cipta.
Widhianto, W. (2010). Good Governance in The Implementation of The Central Government Budget(Unpublished master thesis). University of Indonesia, Depok, Indonesia.
Yunita, K.E., Yulianthini, N.N., & Bagia, I.W. (2016). Effect of Employee Experience and Employee Placement Of Employee Performance. e-Journal Bisma Educational University of Ganesha, 4, 1-10.
Zarinah, M., Darwanis., & Abdullah, S. (2016). The Effect of Budget Planning and Quality of Human Resources to The Implementation of The Application of The Budget Unit f Work Development In North Aceh District. Journal of Accounting Administration, 5(1), 90-97.