JABE (Journal of Accounting and Business Education)
Volume 8, Issue 1, September 2023

Challenges in the Implementation of Government Budgets; A Case Study of Indonesian Local Governance

Victor Pattiasina (STIA Said Perintah)
Muhamad Yamin Noch (Unknown)
Mohamad Ridwan Rumasukun (Unknown)
Lailatul Hijrah (Unknown)
Muhammad Ikbal (Unknown)
Eduard Yohannis Tamaela (Unknown)



Article Info

Publish Date
18 Oct 2023

Abstract

Budget execution stands as a pivotal concern for Indonesian local governments in the present day, holding significance within a specific timeframe. Our study anticipates diverse factors contributing to budget absorption by Indonesian local governments. Through causal research, our objective was to analyze how the independent variables casually influenced the other variables. The study population comprised 34 Indonesian provincial governments across Indonesia. The data were collected from the Regional Financial Management Office of each province, including the Offices, Agencies, Secretariats, and Inspectorates. Employing a purposive sampling technique, we have selected the samples based on specific criteria. Noteworthy regulations along with well-organized and systematic Budget Planning served as the primary driving forces behind government’s budget absorption. Hence, these two factors acted as potent catalysts, promoting optimal budget absorption for developmental pursuit. This alignment reflected the concerted effort to enhance community’s quality of life.

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Journal Info

Abbrev

jabe

Publisher

Subject

Economics, Econometrics & Finance Education

Description

JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION), p-ISSN 2528-7281 and e-ISSN 2528-729X is a blind peer-reviewed and open access journal published twice a year (March and September). JABE aims to help researchers publish their work for wider audience and discover new connections. We Consider ...