Published: 2025-07-10

Pengaruh Barang dan Jasa, Fiscal Stress, dan Sisa Lebih Pembiayaan Anggaran Terhadap Penyerapan Anggaran: Analisis Panel Data di Provinsi Kalimatan Timur

DOI: 10.35870/emt.v9i3.4473

Mirna Hanum, Sri Winarsih Ramadana
  • Mirna Hanum: Politeknik Kutaraja
  • Sri Winarsih Ramadana: Politeknik Kutaraja
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Abstract

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.

Keywords

Budget Absorption; Goods and Services Expenditure; Fiscal Stress; Remaining Financing Surplus

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How to Cite

Hanum, M., & Ramadana, S. W. (2025). Pengaruh Barang dan Jasa, Fiscal Stress, dan Sisa Lebih Pembiayaan Anggaran Terhadap Penyerapan Anggaran: Analisis Panel Data di Provinsi Kalimatan Timur. Jurnal EMT KITA, 9(3), 1208-1220. https://doi.org/10.35870/emt.v9i3.4473
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 3 (2025)

  • Section: Articles

  • Published: 2025-07-10

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Author Biographies
Mirna Hanum, Politeknik Kutaraja
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Politeknik Kutaraja, Kota Banda Aceh, Provinsi Aceh, Indonesia.

Sri Winarsih Ramadana, Politeknik Kutaraja
Google Scholar ResearchGate ORCID

Politeknik Kutaraja, Kota Banda Aceh, Provinsi Aceh, Indonesia.

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