Pengaruh Efisiensi Anggaran terhadap Penyerapan Anggaran pada Dinas Pekerjaan Umum dan Penataan Ruang Kota Palembang
DOI:
https://doi.org/10.61722/jmia.v3i4.11338Keywords:
Budget Efficiency, Budget Absorption, Regional Finance, Public Sector, Value for MoneyAbstract
This study aims to determine the effect of budget efficiency on budget absorption at the Public Works and Spatial Planning Agency of Palembang City. The background is the suboptimal level of budget absorption at the Public Works and Spatial Planning Agency of Palembang City, which is indicated by budget realization that has not reached 100% in recent years. This condition indicates the existence of factors that influence budget absorption, one of which is budget efficiency. This study uses a quantitative descriptive approach with primary data obtained through distributing questionnaires to 25 respondents related to the planning and finance division. Data analysis techniques are carried out through validity tests, reliability tests, classical assumption tests, simple linear regression, t-tests, and coefficients of determination. The results of the study indicate that budget efficiency has a positive and significant effect on budget absorption. The regression equation obtained is Y = 5.683 + 0.818X, with a calculated t value of 6.984 greater than the t table of 2.073 and a significance value of 0.000. The R-square value of 0.680 indicates that budget efficiency explains 68.0% of budget absorption, while the remaining 32.0% is influenced by factors outside this study. This finding suggests that increasingly efficient budget management can support more optimal budget realization in the public sector.
References
Abdul Rahman, I., & Efi Susanti. (2023). Analisis Value for Money Pada Kinerja Anggaran Realisasi Dinas Sosial Kabupaten Bengkalis Provinsi Riau. Journal Of Islamic Finance And Accounting Research, 2(1 FEBRUARI), 74–81. https://doi.org/10.25299/jafar.2023.10385
Anggita Suridiyanti, W., Haliah, H., & Nurleni, N. (2024). Analisis Pengukuran Kinerja Pemerintah Daerah dengan Menggunakan Prinsip Value For Money Periode Tahun 2019-2021. Akrual: Jurnal Bisnis Dan Akuntansi Kontemporer, (October 2023), 82–96. https://doi.org/10.26487/akrual.v17i01.28368
Ani Widayati, 2018. (2008). Staf Pengajar Jurusan Pendidikan Akuntansi – Universitas Negeri Yogyakarta 87. VALUE FOR MONEY AUDIT UNTUK MENILAI KINERJA LEMBAGA SEKTOR PUBLIK, VI(1), 87–93.
Hidayat, H. M., Ramdany, & Samukri. (2022). ANALISIS FAKTOR-FAKTOR YANG. Analisis Faktor Faktor Yang Mempengaruhi Penyerapan Anggaran, 11, 51–63.
Nugroho, R. (2017). FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN (Studi Persepsi Pada Badan Pendidikan dan Pelatihan Keuangan). Jurnal BPPK : Badan Pendidikan Dan Pelatihan Keuangan, 10(1), 22–37. https://doi.org/10.48108/jurnalbppk.v10i1.23
Pratama, V. Y., Syamsuddin, & Difa, F. (2022). Analisis Pengukuran Kinerja Berbasis Konsep Value For Money Pada Pemerintah Daerah Kabupaten Pekalongan. AKUA: Jurnal Akuntansi Dan Keuangan, 1(2), 149–155. https://doi.org/10.54259/akua.v1i2.411
Rahmawati, R. S., & Ishak, J. F. I. (2020). Analysis of Factors That Affect The Absorption of The Budget in Cimahi City Government. Analisis Faktor Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Pada Pemerintahan Kota Cimahi, 1(1), 180–189. https://jurnal.polban.ac.id/ojs-3.1.2/iarj/article/view/2414
Saparudin, M. (2024). Analisis Realisasi Anggaran Belanja Untuk Mengukur Efektivitas Dan Efisiensi Penyerapan Anggaran Belanja Badan Pengelolaan Keuangan dan Pendapatan Daerah (BPKPD). COMSERVA : Jurnal Penelitian Dan Pengabdian Masyarakat, 4(2), 359–367. https://doi.org/10.59141/comserva.v4i2.1357
Wiryatama, H. (2023). 2655-Article Text-11095-1-10-20230808. Efisiensi Penyerapan Anggaran Di Dinas Pendidikan Dan Kebudayaan Kabupaten Lima Puluh Kota, 307–321.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 JURNAL MULTIDISIPLIN ILMU AKADEMIK
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
