Optimizing regional government budget absorption through planning, human resources quality, and information technology support
DOI:
https://doi.org/10.16930/2237-766220253633Keywords:
Budget Planning, Human Resource Quality, Budget Absorption, Information Technology, TAM, UTAUT, Public Financial ManagementAbstract
This research investigates the effects of budget planning and HR quality on budget absorption, considering the role of information technology as a moderator. The research was conducted across 32 Regional Apparatus Organizations (OPDs) in Kampar Regency using a census method, involving key stakeholders Including Budget Users, Finance Heads, Treasurers, and Technical Activity Executors. Data collection was conducted using structured questionnaires, followed by analysis through multiple linear regression and MRAThe results demonstrate that both effective budget planning and high-quality HR significantly enhance budget absorption. Furthermore, the utilization of information technology not only exerts a direct positive effect but also moderates and strengthens the influence of both planning and HR quality on budget absorption. The findings support integrating the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT) as a framework for public sector budgeting, emphasizing both behavioral and structural aspects of digital tool adoption. Theoretically, the study extends TAM and the Resource-Based View (RBV) by positioning information technology as a strategic enabler that enhances organizational performance. Practically, it provides actionable insights for regional governments to align planning, human capital, and digital transformation in pursuit of more accountable and effective fiscal management.
References
Adhika, V. N. M., Gede, W. M., Dwija, P. I. A., & Dharma, S. I. (2018). The effect of information technology Usage on the relationship between budget planning, human resources competency, and budgetary implementation at State University in Bali, Indonesia. Russian Journal of Agricultural and Socio-Economic Sciences, 79(7), 182–194. https://doi.org/10.18551/rjoas.2018-07.20 DOI: https://doi.org/10.18551/rjoas.2018-07.20
Aditama, P. B., & Widowati, N. (2017). Analisis Kinerja Organisasi Pada Kantor Kecamatan Blora. Journal of Public Policy and Management Review, 6(2), 283–295. https://doi.org/10.14710/jppmr.v6i2.15994
Ahmad, A., & Jaelani, A. (2015). Kemampuan Spasial: Apa dan Bagaimana Cara Meningkatkannya? Jurnal Pendidikan Nusantara Indonesia, 1(1), 1–13.
Al-Hashimy, H. N. H., Said, I., Yusof, N., & Ismail, R. (2022). Evaluating the impact of computerized accounting information system on the economic performance of construction companies in Iraq. Informatica, 46(7). https://doi.org/10.31449/inf.v46i7.3920 DOI: https://doi.org/10.31449/inf.v46i7.3920
Andhika, F. P. (2013). Pengaruh Kepemimpinan dan Inovasi terhadap Kualitas Kinerja organisasi. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://www.academia.edu/35593723/Pengaruh_Kepemimpinan_dan_Inovasi_Terhadap_Kualitas_Kinerja_Organisasi
Aprina, A., & Fitriasuri, F. (2023). The Effect Of Budget Planning, Administrative Recording, Utilization Of Information Technology, Human Resources And Organizational Commitment On The Absolute Of The State Budget In The Ministry Of Finance In South Sumatra Province. Jurnal Ekonomi, 12(04), 182–190. https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/2753
Astuti, E. Y., & Fadjarenie, R. A. (2024). The influence of budget planning, human resource competence, and budget implementation on budget absorption performance. JPPI (Jurnal Penelitian Pendidikan Indonesia), 10(3), 248–262. https://doi.org/10.29210/020244062 DOI: https://doi.org/10.29210/020244062
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. DOI: https://doi.org/10.1177/014920639101700108
Basri, Y. M., Gusnardi, G., & Yasni, H. (2021). Government budget absorption: A study on the reallocation and refocus of the COVID-19 budget. JIA (Jurnal Ilmiah Akuntansi), 6(2), 317–337. https://doi.org/10.23887/jia.v6i2.38747 DOI: https://doi.org/10.23887/jia.v6i2.38747
Berisha-Shaqiri, A. (2014). Management information system and decision-making. Academic Journal of Interdisciplinary Studies, 3(2). https://ojs.unhz.eu/index.php/ijir/article/view/184 DOI: https://doi.org/10.5901/ajis.2014.v3n2p19
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 319–340. DOI: https://doi.org/10.2307/249008
Fitriyani, F., Nofianti, N., & Oktaviani, L. (2022). Budget Absorption: on The Interaction of Organizational Commitment, Budget Planning and Quality of Human Resources of The OPD in Serang City. Journal of Applied Business, Taxation and Economics Research, 1(4), 416–426. https://doi.org/10.54408/jabter.v1i4.85 DOI: https://doi.org/10.54408/jabter.v1i4.85
Ghozali, I. (2016). Aplikasi Analisis Multivariat dengan Program IBM SPSS 23 (Edisi VIII). Semarang: Badan Penerbit Universitas Diponegoro.
Hadiwijoyo, S. S., & Anisa, F. D. (2019). Sistem Perencanaan dan Penganggaran Pemerintah Daerah. Rajawali Press.
Halim, A., & Kusufi, M. S. (2014). Akuntansi Sektor Publik. Salemba Empat.
Heniwati, E. (2023). Budget Absorption Phenomena: Evidence from Education Quality Assurance Institutions. Oblik i Finansi, 100, 101–110. 10.33146/2307-9878-2023-2(100)-101-110 DOI: https://doi.org/10.33146/2307-9878-2023-2(100)-101-110
Hutagalung, M. A., Nurbaiti, N., Lubis, A. W., Nurlaila, N., & Inayah, N. (2024). The Influence Of Budget Planning And Budget Implementation On The Level Of Budget Absorption. International Journal Of Economics Social And Technology, 3(4), 99–110. https://doi.org/10.59086/ijest.v3i4.362 DOI: https://doi.org/10.59086/ijest.v3i4.362
Imelda, I., Fachrudin, F., Satriawan, B., Wibisono, C., & Khaddafi, M. (2022). The influence of human resources competency, budgeting politics and procurement of goods and services on budget absorption by budget implementation as a moderating variable in the government of Riau Islands. International Journal of Social Science, Educational, Economics, Agriculture Research and Technology, 1(12), 849–862. http://dx.doi.org/10.54443/ijset.v1i12.91 DOI: https://doi.org/10.54443/ijset.v1i12.91
Indriani, T. (2016). Analisis faktor-faktor yang mempengaruhi rendahnya tingkat penyerapan anggaran belanja daerah. Universitas Pendidikan Indonesia.
Mahmudi. (2018). Akuntansi sektor publik. UII Press.
Mardiasmo. (2018). Akuntansi Sektor Publik. Andi Offset.
Marsontio, O., Basri, Y. M., & Ratnawaty, V. (2022). Keterlambatan Penyerapan Anggaran: Peran Komitmen Organisasi Sebagai Moderasi. Jurnal Akuntansi Dan Ekonomika, 12(1), 12–22. https://doi.org/10.37859/jae.v12i1.3505 DOI: https://doi.org/10.37859/jae.v12i1.3505
Mocodompis, H. (2015). Pengaruh Kualitas Sumber Daya Manusia Aparatur terhadap Peningkatan Kinerja di Badan Kepegawaian Daerah Kabupatenbolaang Mongondow Utara. Politico: Jurnal Ilmu Politik, 2(6), 1108. https://www.neliti.com/publications/1108/pengaruh-kualitas-sumber-daya-manusia-aparatur-terhadap-peningkatan-kinerja-di-b
Norawati, S., Seprinaldi, S., & Rahmawati, R. (2024). Analysis of Budget Participation and Human Resource Competency and its Influence on Budget Absorption with Organizational Commitment as a Moderating Variable. Dinasti International Journal of Economics, Finance & Accounting (DIJEFA), 4(6). https://doi.org/10.38035/dijefa.v4i6.2249 DOI: https://doi.org/10.38035/dijefa.v4i6.2249
OECD. (2021). Digital government in Indonesia: Strengthening the institutional and governance framework. OECD Publishing.
Oulasvirta, L., & Rönkkö, J. (2023). Public financial management: Budgeting, accountability and auditing. In Finnish Public Administration: Nordic Public Space and Agency (pp. 111–126). Cham: Springer International Publishing. https://doi.org/10.1007/978-3-031-34862-4_7 DOI: https://doi.org/10.1007/978-3-031-34862-4_7
Purba, I. B. A. H. (2025). Enhancing budget policy alignment: Insights from local government practices. World Journal of Advanced Research and Reviews, 25(1), 019–023. https://doi.org/10.30574/wjarr.2025.25.1.4053 DOI: https://doi.org/10.30574/wjarr.2025.25.1.4053
Ramadhani, R., & Setiawan, M. A. (2019). Pengaruh regulasi, politik anggaran, perencanaan anggaran, sumber daya manusia dan pengadaan barang/ jasa terhadap penyerapan anggaran belanja pada opd provinsi sumatera barat. Jurnal Eksplorasi Akuntansi, 1(2), 710–726. https://doi.org/10.24036/jea.v1i2.104 DOI: https://doi.org/10.24036/jea.v1i2.104
Refitia, T. O. (2025). Pengaruh Kualitas Sumber Daya Manusia, Teknologi Informasi, Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi (Survei Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Kota Bandar L. UIN Raden Intan Lampung.
Rifai, A., Inapty, B. A., & Pancawati, S. M. (2016). Analisis Faktor-faktor yang Mempengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris pad SKPD Pemprov NTB). Jurnal Ilmiah Akuntansi Dan Bisnis, 11(1), 1–10. http://dx.doi.org/10.24843/JIAB.2016.v11.i01.p01 DOI: https://doi.org/10.24843/JIAB.2016.v11.i01.p01
Schiavo-Campo, S. (2023). Public administration: the basics. Routledge. DOI: https://doi.org/10.4324/9781003286387
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach (7th ed.). Wiley.
Valle-Cruz, D., Gil-Garcia, J. R., & Fernandez-Cortez, V. (2020, June). Towards smarter public budgeting? Understanding the potential of artificial intelligence techniques to support decision making in government. In Proceedings of the 21st Annual International Conference on Digital Government Research (pp. 232-242). DOI: https://doi.org/10.1145/3396956.3396995
Van Hiep, N. (2021). High quality human resources development. Journal of the University of Shanghai for Science and Technology, 23(1), 3818–3830. http://dx.doi.org/10.51201/jusst12546 DOI: https://doi.org/10.51201/jusst12546
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478. https://www.jstor.org/stable/30036540 DOI: https://doi.org/10.2307/30036540
World Bank. (2020). Indonesia public expenditure review: Spending for better results. The World Bank.
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Revista Catarinense da Ciência Contábil
This work is licensed under a Creative Commons Attribution 4.0 International License.
The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules.
This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional.
