Efficient budget absorption is a critical component of public financial management, aiming to ensure that government funds are utilized optimally and effectively. This study investigates the influence of budget planning and the procurement of goods and services on budget absorption within government agencies. A quantitative research method was employed, using questionnaires as the primary data collection tool. The researcher applied a saturated sampling technique, targeting a relatively small population of 107 civil servants at the DKI Jakarta PPKUKM Office. The findings reveal that well-prepared and structured budget planning has a significant positive impact on budget absorption. This study contributes to public sector financial management by emphasizing the importance of comprehensive planning and efficient procurement processes in achieving better budget realization outcomes.
Adelia et al. (Thu,) studied this question.
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