Budget Absorption's Effectiveness: Budget Implementation Commitment, Human Resource Capabilities, And Budget Planning Accuracy

Budget Absorption's Effectiveness: Budget Implementation Commitment, Human Resource Capabilities, And Budget Planning Accuracy

Budget Planning Accuracy; Budget Absorption Effectiveness; Human Resource capabilities; Budget Implementation Commitmen

This article reviews the variables that affect budget absorption effectiveness (Y), which functions as a dependent variable on budget planning accuracy (X1), human resource capabilities (X2), and budget execution commitment (X3), which serves as an independent variable. This article aims to develop a hypothesis for further investigation by showing how different variables interact. The literature review in this article shows the relationship between the accuracy of budget planning (X1) and the effectiveness of budget absorption (Y), the capabilities of human resources (X2) and the effectiveness of budget absorption (Y), and the commitment to budget implementation (X3) and the effectiveness of budget absorption (Y).Keywords:Budget Planning Accuracy; Budget Absorption Effectiveness; Human Resource capabilities; Budget Implementation CommitmentINTRODUCTIONIn this time of change, every government still needs to practice good governance to fulfill the ambitions of its people and uphold national principles. Therefore, dependable, open, and accountable public financial management is required by the essential requirements defined in the 1945 Constitution to fulfill excellent administration and form an integrated state government. The fundamental rules of public finance have been distilled into universal principles, such as annual principles, universality principles, unity principles, and principles of specialty, as well as principles of accountability, professionalism, openness, and financial checking. These principles have long been recognized in public financial management. State finances are required to secure the application of the general direction of the regional government. In addition to serving as a guide for revising state financial management, these broad principles in the State Finance Law aim to improve the Unitary State of the Republic of Indonesia's framework for decentralization and regional autonomy. By sticking to a sense of

Cris Kuntadi1*, Lia Puspasari2

https://dinastipub.org/DIJEFA/article/view/1497/1121

Bhayangkara University

24 January 2023

Cris Kuntadi

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English

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