This research investigates the effects of budget planning and HR quality on budget absorption, considering the role of information technology as a moderator. The research was conducted across 32 Regional Apparatus Organizations (OPDs) in Kampar Regency using a census method, involving key stakeholders Including Budget Users, Finance Heads, Treasurers, and Technical Activity Executors. Data collection was conducted using structured questionnaires, followed by analysis through multiple linear regression and MRAThe results demonstrate that both effective budget planning and high-quality HR significantly enhance budget absorption. Furthermore, the utilization of information technology not only exerts a direct positive effect but also moderates and strengthens the influence of both planning and HR quality on budget absorption. The findings support integrating the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT) as a framework for public sector budgeting, emphasizing both behavioral and structural aspects of digital tool adoption. Theoretically, the study extends TAM and the Resource-Based View (RBV) by positioning information technology as a strategic enabler that enhances organizational performance. Practically, it provides actionable insights for regional governments to align planning, human capital, and digital transformation in pursuit of more accountable and effective fiscal management.
Sholihat et al. (Fri,) studied this question.
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