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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Erudio: Journal of Educational Innovation Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Akuntansi dan Keuangan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Ilmiah Wahana Akuntansi IRJE (Indonesian Research Journal in Education) J-MAS (Jurnal Manajemen dan Sains) Jurnal Wawasan dan Riset Akuntansi Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Sains Sosio Humaniora Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Buana Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi dan Keuangan (JAK) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research
Netty Herawaty
Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Buana Akuntansi

 1 
Faktor-faktor yang Mempengaruhi Keterlambatan Penyerapan Anggaran Satuan Kerja Kementerian/Lembaga di Wilayah Pembayaran KPPN Jambi Weni Febriani; Netty Herawaty; Gandy Wahyu Maulana Zulma
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.3340

Abstract

The purpose of this study was to analyze and determine the effect of budget planning, human resources, and procurement of goods/services on delays in budget absorption for work units Ministries/Institutions in the Jambi KPPN environment. This type of research is quantitative with a population of 244 SATKERS at KPPN Jambi. To take a sample of 89 samples used the purposive sampling technique. The research variables are three independent variables, namely budget planning, human resources, and procurement of goods/services, and one dependent variable is the delay in budget absorption. Using multiple linear regression analysis with SPSS 25, the hypothesis was tested to analyze the correlation of the variables. Based on the research results, budget planning affects the delay in budget absorption, human resources affect the delay in budget absorption, and the procurement of goods/services affects the delay in budget absorption.
Co-Authors ., yasmin Achmad Hizazi Al Hafiz fitra Auliyah Anci Fadelly A Cristyn Yohanna Sianipar Dewi Fitriyani Dwi Istiqomah Enggar Diah P.A Enggar Diah P.A Enggar Diah Puspa Arum Felix Andrian Fitriani Mansur Fredy Olimsar Friyani, Rita Gabriel Siahaan H Afrizal Halimatus Sakdiah Haryadi Haryadi Hazman Tharis Hernando, Riski Laurencius Simatupang Lutfi Lutfi Madu Munawaroh MASBIROROTNI MASBIROROTNI Mufidah Mufidah Muhammad Ridwan Nia Sofiana Sofiana R Rahayu Rahayu Rahayu Rahayu Rahayu Ratih Kusumastuti Reka Maiyarni Reni Yustien Reni Yustien Reni Yustien Rinaldi Rinaldi Riski Hernando Rizky Yulisari Rurry Patradhiani Sahat Maruli saleh, zulkifli Sarah Sinadela Sari, Rizki Yuli Satria Pradana Simatupang, Laurencius Soedjatmiko Sri Rahayu Weni Febriani Wirmie Eka Putra Wiwik Tiswiyanti Wulan Novi Hastuti Yosi Eka Yuliusman Yuliusman Zulma, Gandy Wahyu Maulana