ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN BELANJA PADA BADAN KEUANGAN PENDAPATAN DAN ASET DAERAH PROPINSI SULAWESI BARAT

Muh. Takdir Hamzah. 2022. Analysis of Factors Affecting Budget Absorption at the
Regional Revenue and Asset Finance Agency of West Sulawesi Province, supervised by
Muhammad Idris and Muhammad Hidayat.
This study aims to analyze the style of planning documents, administrative
records and competencies of human resources partially and simultaneously on the
effectiveness of the implementation of tasks at the Regional Revenue and Asset Finance
Agency of West Sulawesi Province.
Survey research can be used for exploratory (explorative), describe (descriptive),
and explanatory (explanatory) purposes, namely to explain causal relationships and test
hypotheses, evaluate, predict or predict certain events in the future, operational research
and development of indicators. that occurs in the object of research. The population in
this study includes all employees of the Regional Revenue and Asset Finance Agency of
West Sulawesi Province, amounting to 64 employees. Sampling in this study was
conducted using a simple random sampling technique (simple random sampling), which
is an equal opportunity for each member of the population to be used as research
samples as many as 64 employees of the Regional Revenue and Asset Finance Agency of
West Sulawesi Province.
The results of the study conclude that (1) planning documents and administrative
records have a positive and significant effect on the effectiveness of the implementation of
tasks at the Regional Revenue and Asset Finance Agency of West Sulawesi Province (2)
human resource competence has no significant effect on the effectiveness of the
implementation of tasks at the Revenue and Asset Finance Agency. Regional Assets of
West Sulawesi Province (3) simultaneously planning documents, administrative records
and human resource competencies have a positive and significant effect on the
effectiveness of the implementation of tasks at the Regional Revenue and Asset Finance
Agency of West Sulawesi Province (4) partially showing that the administrative
recording variable has an effect on dominant in the effectiveness of the implementation of
tasks at the Regional Revenue and Asset Finance Agency of West Sulawesi Province.