Boosting budget absorption: How organizational commitment enhances budget implementation in Indonesian local government

La Ode Muhammad Saum  Fasihu; Safaruddin Safaruddin; Muhammad  Zaikin; Mutmainnah Mutmainnah; Nurul Emil  Safitri

doi:10.55942/pssj.v5i11.760

Authors

La Ode Muhammad Saum Fasihu Halu Oleo University
Safaruddin Safaruddin University Halu Oleo
Muhammad Zaikin Universitas Halu Oleo
Mutmainnah Mutmainnah Universitas Halu Oleo
Nurul Emil Safitri Universitas Negeri Makassar

DOI:

https://doi.org/10.55942/pssj.v5i11.760

Keywords:

Budget implementation, Budget absorption, Organizational commitment

Abstract

This study aims to analyze the moderating effect of organizational commitment on budget implementation and absorption in Regional Apparatus Organizations in Southeast Sulawesi Province. The study population comprised all civil servants within the 30 Regional Apparatus Organizations in Southeast Sulawesi Province. Purposive sampling was employed to select participants based on their roles, knowledge, and experience. The sample criteria targeted five key leadership figures from each organization: the Head of Service, Secretary, Head of the Financial Subsection, Head of the Planning Subsection, and Treasurer. Consequently, a total sample of 150 respondents was obtained for this study. Data were collected using questionnaires from October to December 2024. The analysis was conducted using the SPSS 26 PROCESS macro (Version 4.3). The data analysis shows that budget implementation positively and significantly affects budget absorption. Organizational commitment significantly moderates budget implementation and absorption.

Author Biographies

La Ode Muhammad Saum Fasihu, Halu Oleo University

La Ode Muhammad Saum Fasihu is affiliated with Universitas Halu Oleo

Safaruddin Safaruddin, University Halu Oleo

Safaruddin is affiliated with Universitas Halu Oleo

Muhammad Zaikin, Universitas Halu Oleo

Muhammad Zaikin is affiliated with Universitas Halu Oleo

Mutmainnah Mutmainnah, Universitas Halu Oleo

Mutmainnah is affiliated with Universitas Halu Oleo

Nurul Emil Safitri, Universitas Negeri Makassar

Nurul Emil Safitri is affiliated with Universitas Negeri Makassar

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