The Impact of Budget Planning and Procurement of Goods and Services on the Absorption of Local Budget Expinditure

Dhea Adelia; Samukri Samukri

doi:10.55927/ijbae.v4i4.206

Authors

Dhea Adelia Universitas Teknologi Muhammadiyah Jakarta
Samukri Samukri Universitas Teknologi Muhammadiyah Jakarta

DOI:

https://doi.org/10.55927/ijbae.v4i4.206

Keywords:

Budget Planning, Procurement of Goods and Services, Budget Absorption, Public Financial Management, Government Agencies

Abstract

Efficient budget absorption is a critical component of public financial management, aiming to ensure that government funds are utilized optimally and effectively. This study investigates the influence of budget planning and the procurement of goods and services on budget absorption within government agencies. A quantitative research method was employed, using questionnaires as the primary data collection tool. The researcher applied a saturated sampling technique, targeting a relatively small population of 107 civil servants at the DKI Jakarta PPKUKM Office. The findings reveal that well-prepared and structured budget planning has a significant positive impact on budget absorption. This study contributes to public sector financial management by emphasizing the importance of comprehensive planning and efficient procurement processes in achieving better budget realization outcomes.

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