Published: 2026-08-01
Keterkaitan Pengelolaan Keuangan dan Kapabilitas Sumber Daya Manusia Terhadap Efektivitas Penggunaan Anggaran Daerah
DOI: 10.35870/jemsi.v12i4.6748
Abstract
This study aims to identify the relationship between budget planning and human resource competencies on budget absorption rates, as well as to analyze the effectiveness of these two aspects at the Makassar City Regional Development Planning Agency for the 2020–2024 period. The data used consisted of budget realization reports and personnel data, which were then analyzed using Spearman’s rank correlation to examine the relationships among the variables. The results of the study indicate that budget planning has a positive relationship with budget absorption rates, with a correlation coefficient of 0.583, which falls into the moderate category. Meanwhile, human resource competency exhibits a very strong positive relationship, with a correlation coefficient of 0.955. These findings indicate that while budget planning plays a role in improving budget absorption, human resource competency has a more dominant influence in supporting the effectiveness of budget implementation. Therefore, improving the quality of human resources as well as enhancing coordination and the implementation of planning are strategic steps in optimizing budget absorption.
Keywords
Budget Absorption; Budget Planning; Human Resource Competence; Regional Development Planning Agency Of Makassar City
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 12 No. 4 (2026)
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Section: Articles
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Published: 2026-08-01
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License: CC BY 4.0
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Copyright: © 2026 Authors
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DOI: 10.35870/jemsi.v12i4.6748
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Nabilah Hafizhah, Universitas Negeri Makassar
Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Makassar, Indonesia.
Diah Retno Dwi Hastuti, Universitas Negeri Makassar
Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Makassar, Indonesia.
Sri Astuty, Universitas Negeri Makassar
Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Makassar, Indonesia.
Citra Ayni Kamaruddin, Universitas Negeri Makassar
Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Makassar, Indonesia.
Abdul Rajab, Universitas Negeri Makassar
Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Makassar, Indonesia.
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