The Effectiveness of Budget Absorption at the East Java Provincial Youth and Sports Office (DISPORA) Before and After the COVID-19 Pandemic

Robikah¹ , Wiwik Budiarti²

Abstract

Purpose This study aims to analyze and compare the effectiveness of budget absorption at the East Java Provincial Youth and Sports Agency before and after the COVID-19 pandemic, and to identify factors that influence changes in this effectiveness. Methods The analysis technique used in this study was an inferential statistical analysis technique, namely a two-group difference test. In this study, the independent sample t-test was used for two data groups (pre- and post-pandemic). The population in this study was all budget documents and individuals directly involved in the planning, implementation, and budget management processes within the East Java Province Youth and Sports Agency (DISPORA) for the period 2018–2023. Results The research results show that the budget absorption rate was generally good (averaging 84%), and there was no significant difference between the pre- and post-pandemic periods. Implications This reflects the organization’s adaptability in maintaining budget performance.