Analysis of Budget Absorption Level in Improving the Quality of Budget Implementation in Sidoarjo Regency in 2023

¹Mungky Puspita Sari Soegoto^{, 2}Alvy Mulyaning Tyas

Abstract

This study aims to analyze the factors affecting budget absorption in Sidoarjo Regency using a qualitative approach. Budget absorption is an important indicator in assessing the effectiveness and efficiency of regional financial management. This research employs qualitative methods with in-depth interviews and document analysis techniques to identify and understand various factors influencing budget absorption.

Data were obtained through in-depth interviews with relevant officials in several departments in Sidoarjo Regency and the analysis of official government documents. The study focuses on managerial, administrative, and policy factors that influence the level of budget absorption.

The results indicate that managerial factors, such as the capacity and managerial competence of employees, play a crucial role in budget absorption. Additionally, administrative factors, including effective reporting and monitoring systems, significantly contribute to increasing budget absorption.

However, this study has several limitations, including the geographic scope limited to Sidoarjo Regency, the relatively short data collection period, and the limited number of respondents. Despite these limitations, the qualitative approach provides in-depth insights into the dynamics and complexities affecting budget absorption in the region.

This research is expected to contribute to the development of strategies to improve budget absorption in Sidoarjo Regency and serve as a reference for future, more comprehensive studies. By addressing existing limitations, future research can provide deeper insights and more effective solutions for budget absorption issues