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Faktor-faktor Utama yang Mempengaruhi Keterlambatan Penyerapan Anggaran Belanja pada Satuan Kerja Kementerian/Lembaga

Hendris Herriyanto

Abstract


The continuing of slow-paced budget absorption causes slowing effect on economic growth, economic losses in government cash management, and opportunity cost of government investment. In 2011, Budget Absorption especially expenditure of goods and assets, piled up at the end of quarterly of the current budget year more than 50 percent. Budget Absorption which need priority concern is absorption on government spending unit in the region of Jakarta because had 79,67 percent of total national budget ceiling.By using Eksploratory Factor Analysis (EFA), The Delay of Budget Absorption on Government Spending Unit in The Region of Jakarta caused by: (1) Planning Factor, that explaned of variation overall items of 42,91 percent; (2) Administration Factor, that explaned of variation overall items of 8,84 percent; (3) Human Resources Factor, that explaned of variation overall items of 7,80 percent; (4) Procurement Document Factor, that explaned of variation overall items of 6,47percent; (5) Revolving Fund Factor, that explaned of variation overall items of 5,41 percent; the balance of 28,57 percent described by factors outside of those factors.


Keywords


budget absorption; factor analysis; planning; administration; human resources; procurement document; revolving fund

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References


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DOI: http://dx.doi.org/10.21002/jke.v7i1.43

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