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Evaluasi perencanaan anggaran dan kompetensi sumber daya manusia terhadap penyerapan anggaran dengan komitmen manajemen sebagai pemoderasi pada satuan kerja kementerian agama Republik Indonesia di Kota Jambi
This research aims to investigate the evaluation of budget planning and human resource competence on budget absorption, both directly and through management commitment as a moderating variable in the Republic of Indonesia's Ministry of Religion Work Unit in Jambi City. This research used the quantitative approach. The method of the data collection was the survey using the questionnaires distributed to the respondents. The data were then analyzed using the multiple Regression analysis and the Moderated regression Analysis (MRA). The research results indicated that simultaneous budget planning and human resource competence had a significant effect on budget absorption at the end of the year. There is a partially significant positive effect of budget planning factors on budget absorption. There is a partially significant positive effect on the competence of human resources (HR) on budget absorption. Management's commitment moderates the influence between budget planning and budget absorption. Management's commitment moderates the effect between human resource competencies and budget absorption. Keywords: Budget planning, HR competence, Budget absorption, Management commitment
Evaluasi perencanaan anggaran dan kompetensi sumber daya manusia terhadap penyerapan anggaran dengan komitmen manajemen sebagai pemoderasi pada satuan kerja kementerian agama Republik Indonesia di Kota Jambi
This research aims to investigate the evaluation of budget planning and human resource competence on budget absorption, both directly and through management commitment as a moderating variable in the Republic of Indonesia's Ministry of Religion Work Unit in Jambi City. This research used the quantitative approach. The method of the data collection was the survey using the questionnaires distributed to the respondents. The data were then analyzed using the multiple Regression analysis and the Moderated regression Analysis (MRA). The research results indicated that simultaneous budget planning and human resource competence had a significant effect on budget absorption at the end of the year. There is a partially significant positive effect of budget planning factors on budget absorption. There is a partially significant positive effect on the competence of human resources (HR) on budget absorption. Management's commitment moderates the influence between budget planning and budget absorption. Management's commitment moderates the effect between human resource competencies and budget absorption. Keywords: Budget planning, HR competence, Budget absorption, Management commitment
Evaluasi perencanaan anggaran dan kompetensi sumber daya manusia terhadap penyerapan anggaran dengan komitmen manajemen sebagai pemoderasi pada satuan kerja kementerian agama Republik Indonesia di Kota Jambi
Rahmawati, Rahmawati (Autor:in) / Amir, Amri (Autor:in) / Junaidi, Junaidi (Autor:in)
14.02.2021
doi:10.22437/jpe.v16i1.11826
Jurnal Paradigma Ekonomika; Vol. 16 No. 1 (2021): Jurnal Paradigma Ekonomika; 191-208 ; 2684-7868 ; 2085-1960
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
DDC:
710