The determinant of Budget Absorption in Jember University

Noordiana Fourqoni Ardianne, Agung Budi Sulistiyo and Ahmad Roziq
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Noordiana Fourqoni Ardianne: Accounting Department,Jember University, Jember, Indonesia
Agung Budi Sulistiyo: Accounting Department,Jember University, Jember, Indonesia
Ahmad Roziq: Accounting Department,Jember University, Jember, Indonesia

International Journal of Finance & Banking Studies, 2020, vol. 9, issue 3, 78-85

Abstract: This study aims to determine the determinants of budget absorption at Jember University. Determinants of budget absorption include planning, budget execution, human resources, procurement of goods and services, and coordination with other sectors or agencies. This study uses the positivism paradigm with a quantitative approach to test hypotheses, so the data analysis in this study uses hypothesis testing. Novelty for this research was this research use interview to got deep argument, that never be done on previous reseach.The study was conducted at the University of Jember. Sources of data in this study are primary data sources and secondary data. Primary data in this study were obtained from questionnaires to BPP Work Units, Planning Staff, and Finance Staff at the Head Office of Jember University. While the secondary data in this study is in the form of Jember University Financial Statements. The research sample was obtained using purposive sampling with a total of 63 people. This research used multiple regression analysis to answer the hypothesisThe results showed that coordination with other sectors or agencies was an aspect that had a positive effect on budget absorption at Jember University. So that this research can be information to jember university about the determinant of budget absorption. Future study can add variable like an external factor for budget absorption.

Keywords: Budget; Absorption; University (search for similar items in EconPapers)
Date: 2020
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