Determinan Penyerapan Anggaran Pemerintah Kota Pontianak: Peran Pelaksanaan Anggaran dan Pengadaan Barang/Jasa

Syf Zulfa; Nella Yantiana; Muhammad Fahmi; Sari Rusmita

doi:10.55681/sentri.v5i10.7296

Authors

Syf Zulfa UNIVERSITAS TANJUNGPURA
Nella Yantiana Universitas Tanjungpura
Muhammad Fahmi Universitas Tanjungpura
Sari Rusmita Universitas Tanjungpura

DOI:

https://doi.org/10.55681/sentri.v5i10.7296

Keywords:

Budget Absorption, Budget Implementation, Procurement, Budget Planning, PLS-SEM

Abstract

Budget absorption remains a persistent problem in Indonesian local governments, where spending tends to accumulate in the final quarter and weakens the developmental and economic role of the regional budget. This study examines the effect of budget planning, budget implementation, human resource competence, and procurement of goods and services on budget absorption in the Pontianak City Government. A quantitative explanatory design was applied using an online questionnaire completed by 81 budget managers, such as commitment-making officials, treasurers, and planners, from regional work units (OPD) of Pontianak City. Data were analysed with Partial Least Squares Structural Equation Modeling (PLS-SEM) and 5,000 bootstrap subsamples. The measurement model met the criteria for convergent validity, internal consistency reliability, and discriminant validity. The structural model explained 64.4% of the variance in budget absorption (R² = 0.644) and showed medium predictive relevance (Q²predict = 0.387). Budget implementation had a positive and significant effect on budget absorption (β = 0.356; p = 0.003), and procurement of goods and services also had a positive and significant effect (β = 0.358; p = 0.031). In contrast, budget planning (β = −0.018; p = 0.564) and human resource competence (β = 0.169; p = 0.160) had no significant effect. These findings suggest that, in a city government whose planning documents and staff capacity are already relatively uniform, absorption is decided mainly by execution discipline and procurement timeliness. Local governments should therefore strengthen monitoring of implementation schedules, accelerate disbursement processes, and announce procurement plans early in the fiscal year.

Downloads

Download data is not yet available.

References

Anggita S., Mayu Sara, and Y. Agus Bagus Budi. 2023. “Analisis Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran pada Direktorat Jenderal Anggaran.” Jurnal Ekonomi Trisakti 3 (1): 1339–50. https://doi.org/10.25105/jet.v3i1.16016.

Atiah, Nur, Zulfanetti, and Candra Mustika. 2025. “Determinants of Budget Absorption in Regional Work Units in Jambi City.” Jambi Accounting Review (JAR) 6 (1): 39–57. https://doi.org/10.22437/jar.v6i1.48940.

Fasa, I. N., and S. Imtikhanah. 2025. “Determinan Penyerapan Anggaran Barang dan Jasa.” Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi 28 (2): 210–28. https://doi.org/10.35591/wahana.v28i2.973.

Fornell, Claes, and David F. Larcker. 1981. “Evaluating Structural Equation Models with Unobservable Variables and Measurement Error.” Journal of Marketing Research 18 (1): 39–50. https://doi.org/10.1177/002224378101800104.

Hair, Joseph F., G. Tomas M. Hult, Christian M. Ringle, and Marko Sarstedt. 2022. A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). 3rd ed. Thousand Oaks, CA: SAGE.

Hair, Joseph F., Jeffrey J. Risher, Marko Sarstedt, and Christian M. Ringle. 2019. “When to Use and How to Report the Results of PLS-SEM.” European Business Review 31 (1): 2–24. https://doi.org/10.1108/EBR-11-2018-0203.

Henseler, Jörg, Christian M. Ringle, and Marko Sarstedt. 2015. “A New Criterion for Assessing Discriminant Validity in Variance-Based Structural Equation Modeling.” Journal of the Academy of Marketing Science 43 (1): 115–35. https://doi.org/10.1007/s11747-014-0403-8.

Jensen, Michael C., and William H. Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure.” Journal of Financial Economics 3 (4): 305–60. https://doi.org/10.1016/0304-405X(76)90026-X.

Kementerian Dalam Negeri Republik Indonesia. 2019. Peraturan Menteri Dalam Negeri Nomor 70 Tahun 2019 tentang Sistem Informasi Pemerintahan Daerah. Jakarta: Kementerian Dalam Negeri.

Kock, Ned. 2015. “Common Method Bias in PLS-SEM: A Full Collinearity Assessment Approach.” International Journal of e-Collaboration 11 (4): 1–10. https://doi.org/10.4018/ijec.2015100101.

Mardiasmo. 2018. Akuntansi Sektor Publik. Yogyakarta: Andi.

Pemerintah Republik Indonesia. 2019. Peraturan Pemerintah Nomor 12 Tahun 2019 tentang Pengelolaan Keuangan Daerah. Jakarta: Sekretariat Negara.

Perdana, M. J., M. Mahmud, and S. Shoalihin. 2025. “Pengaruh Perencanaan Anggaran, Pencatatan Administrasi dan Kompetensi Sumber Daya Manusia terhadap Penyerapan Anggaran.” Advances in Management & Financial Reporting 3 (3): 746–57. https://doi.org/10.60079/amfr.v3i3.601.

Presiden Republik Indonesia. 2021. Peraturan Presiden Nomor 12 Tahun 2021 tentang Perubahan atas Peraturan Presiden Nomor 16 Tahun 2018 tentang Pengadaan Barang/Jasa Pemerintah. Jakarta: Sekretariat Kabinet.

Puluala, Muhammad Gustavo. 2021. “Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Kualitas Sumber Daya Manusia, dan Pengadaan Barang dan Jasa terhadap Tingkat Penyerapan Anggaran Daerah.” Jurnal Sosial Teknologi 1 (1): 1–9. https://doi.org/10.59188/jurnalsostech.v1i1.5.

Shmueli, Galit, Marko Sarstedt, Joseph F. Hair, Jun-Hwa Cheah, Hiram Ting, Santha Vaithilingam, and Christian M. Ringle. 2019. “Predictive Model Assessment in PLS-SEM: Guidelines for Using PLSpredict.” European Journal of Marketing 53 (11): 2322–47. https://doi.org/10.1108/EJM-02-2019-0189.

Spencer, Lyle M., and Signe M. Spencer. 1993. Competence at Work: Models for Superior Performance. New York: John Wiley & Sons.

Sugiyono. 2019. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Tumija, and Prayoga Arif Erlambang. 2023. “Implementasi Sistem Informasi Pemerintahan Daerah (SIPD) dalam Perencanaan Anggaran Daerah Kabupaten Ogan Komering Ulu Provinsi Sumatera Selatan.” Jurnal Media Birokrasi 5 (2): 155–69. https://doi.org/10.33701/jmb.v5i2.3696.

Wiansyah, Dheya Rahmani, and Sri Mulyani. 2021. “Faktor-Faktor yang Mempengaruhi Keterlambatan Penyerapan Anggaran Belanja Daerah.” SIKAP (Sistem Informasi, Keuangan, Auditing dan Perpajakan) 5 (2): 212–28.

Yuniati, Helma, and Anne Putri. 2023. “Analisis Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Kompetensi Sumber Daya Manusia dan Lingkungan Birokrasi terhadap Penyerapan Anggaran pada Pemerintah Daerah Kota Payakumbuh.” JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 9 (5): 1886–99. https://doi.org/10.35870/jemsi.v9i5.1498.