Pengaruh Barang dan Jasa, Fiscal Stress, dan Sisa Lebih Pembiayaan Anggaran Terhadap Penyerapan Anggaran: Analisis Panel Data di Provinsi Kalimatan Timur
DOI:
https://doi.org/10.35870/emt.v9i3.4473Keywords:
Budget Absorption, Goods and Services Expenditure, Fiscal Stress, Remaining Financing SurplusAbstract
This research was conducted to determine whether goods and services expenditure, fiscal stress, and remaining financing surplus have an impact on budget absorption. The observation period for this study spans from 2019 to 2023. The entities involved in this research are all districts/cities in the province of East Kalimantan. This study utilizes secondary data obtained from the reports of the realization of the Regional Revenue and Expenditure Budget (APBD) recorded by the Directorate General of Financial Balance (DJPK) for the period of 2019-2023. The data analysis method used in this research is panel data regression analysis. The results of this study indicate that goods and services expenditure has a positive and significant effect on budget absorption, while fiscal stress and remaining financing surplus do not have a significant effect on budget absorption. Simultaneously, goods and services expenditure, fiscal stress, and remaining financing surplus significantly affect budget absorption. The results show a probability value (F-statistic) of 0.000000 < 0.05.
Downloads
References
Anggraini, M. D., Sari, K. R., & Armaini, R. (2024). FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PADA PEMERINTAH PROVINSI DI PULAU SUMATERA. Balance: Jurnal Akuntansi dan Bisnis, 9(1), 111-120.
Aprilia, O., Nadirsyah, N., & Indriani, M. (2024). Pengaruh besaran anggaran dan sisa anggaran tahun sebelumnya terhadap serapan anggaran belanja dengan perubahan anggaran sebagai pemoderasi pada SKPK Kota Banda Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 9(2), 90-98. https://doi.org/10.24815/jimeka.v9i2.27416.
Bitu, S. H. S. (2022). Pengaruh Pengadaan Barang Dan Jasa Terhadap Penyerapan Anggaran Belanja Langsung Di Masa Pandemi Covid-19 Pada Pemerintah Daerah Kabupaten Muna (Doctoral dissertation, INSTITUT PEMERINTAHAN DALAM NEGERI).
Dyna, D. R., Masnila, N., & Wahyudi, R. (2023). Pengaruh Belanja Modal, Belanja Barang Dan Jasa, Dan Belanja Tak Terduga Terhadap Penyerapan Anggaran Pada Pemerintah Kabupaten/Kota Di Provinsi Sumatera Selatan. Bussman Journal: Indonesian Journal of Business and Management, 3(2), 676-697.
Halim, A. (2001). Anggaran daerah dan “fiscal stress”(sebuah studi kasus pada Anggaran daerah provinsi di Indonesia). Journal of Indonesian Economy and Business (JIEB), 16(4).
Patiran, C. L. (2021). Pengaruh Karakteristik Perusahaan Dan Atribut Dewan Komisaris Terhadap Kebijakan Dividen Kas. Parsimonia-Jurnal Ekonomi dan Bisnis, 8(2), 35-47. https://doi.org/10.33479/parsimonia.v8i2.557.
Pattiasina, V., Noch, M. Y., Rumasukun, M. R., Hijrah, L., Ikbal, M., & Tamaela, E. Y. (2023). Challenges in the Implementation of Government Budgets: A Case Study of Indonesian Local Governance. JABE (Journal of Accounting and Business Education), 8(1), 50-61.
Priatmoko, M., Suartini, S., Fuad, F., & Machmud, A. (2024). Kajian yuridis pengadaan barang dan jasa yang bersumber dari pinjaman luar negeri. Binamulia Hukum, 13(1), 165–176. https://doi.org/10.37893/jbh.v13i1.712.
Rahmawati, R. S., & Ishak, J. F. (2020). Analisis Faktor –Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Pada Pemerintah Kota Cimahi. Indonesian Accounting Research Journal, 1(1), 180-189.
Rini Safitri, & Annisa, A. (2023). Pengaruh perencanaan anggaran dan pengadaan barang dan jasa terhadap penyerapan anggaran belanja. Jurnal Riset Manajemen dan Akuntansi, 3(3), 374–386. https://doi.org/10.55606/jurima.v3i3.3087.
Santi, S. M., Elisabeth, S. S., Ira, S. M., Roma, M. S., Sitompul, & Putri, L. D. K. (2022). Pengaruh pendapatan asli daerah (PAD), sisa lebih pembiayaan anggaran (SiLPA), dana alokasi umum (DAU) terhadap belanja modal di Provinsi Sumatra Selatan. Jurnal Ekonomi Regional Unimal, 5(1), 30. https://doi.org/10.29103/jeru.v5i1.7918.
Sitepu, D. R., Priyatmo, T., & Akbar, R. (2024). Determinan penghambat penyerapan anggaran: Studi empiris pada Provinsi Riau. Jurnal Manajemen Perbendaharaan, 5(1), 1–19. https://doi.org/10.33105/jmp.v5i1.509.
Suhufi, R. I., & Mustaqim, F. (2023). PENGARUH PERENCANAAN ANGGARAN, POLITIK ANGGARAN DAN PELAKSANAA PENGADAAN BARANG ATAU JASA, TERHADAP PENYERAPAN ANGGARAN (STUDI KASUS PADA OPD SE-KOTA BAUBAU). ENTRIES, 5(2), 169-188.
Wulandari, S., & Fauzihardani, E. (2022). Pengaruh Sisa Lebih Perhitungan Anggaran, Fiscal Stress dan Pendapatan Asli Daerah terhadap Penyerapan Anggaran dengan Rebudgeting sebagai Variabel Moderasi. Jurnal Eksplorasi Akuntansi, 4(1), 93-110.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Mirna Hanum, Sri Winarsih Ramadana
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
