Effects of Budget Planning, Human Resources, and Goods-Services Procurement on Budget Absorption in Public Service Agencies at University of Mataram

Abstract

This study aims to analyze the influence of budget planning, human resources, and procurement of goods and services on the budget absorption of the Public Service Agency (BLU) of the University of Mataram. Using an associative quantitative approach with 100 respondents involved in budget management, the data were analyzed through multiple linear regression, F test, t test, and coefficient of determination. The results of the study indicate that: (1) Budget planning has a positive and significant effect on budget absorption, which means that the better the quality of budget planning preparation, the higher the budget realization achieved; (2) Human resources have a positive and significant effect, indicating that employee competence in understanding regulations, procedures, and budget management techniques directly contributes to the smooth realization of the budget; and (3) Procurement of goods and services has a positive and significant effect on budget absorption, which means that the effectiveness of the procurement process has an impact on accelerating realization, especially on goods and capital expenditures. Simultaneously, these three variables are proven to have a strong positive influence on the budget absorption of the Public Service Agency (BLU) at the University of Mataram.