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Analysis of the Causes of Delays in the Realization of Regional Expenditure Budgets

In: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Author

Listed:
  • Harlinah Harlinah

    (Hasanuddin University)

  • Anas Iswanto Anwar

    (Hasanuddin University)

  • Andi Ratna sari Dewi

    (Hasanuddin University)

Abstract

The effectiveness of budget absorption is the primary focus of this study, which examines the factors that delay budget realization in the DPRD Secretariat. Budget realization had only reached 32.99% as of May 31, 2024, with the remaining portion scheduled for the subsequent six months. The research employed qualitative methodologies, including primary data collection and direct interviews. The results indicate that the delay was the result of modifications to the DPRD Work Plan, regulation changes through Presidential Regulation 53 Year 2023 on official travel expenditure standards, and the implementation of Minister of Finance Regulation Number 196/PMK.05/2018 regarding government credit cards. The delayed realization of the budget was significantly influenced by these factors. In order to optimize the utilization of the budget, it is imperative to enhance human resources, modify regulations, and ensure consistency in the DPRD Work Plan.

Suggested Citation

  • Harlinah Harlinah & Anas Iswanto Anwar & Andi Ratna sari Dewi, 2025. "Analysis of the Causes of Delays in the Realization of Regional Expenditure Budgets," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Fitra Roman Cahaya & Phung Minh Tuan & Arifuddin Mannan & Anas Iswanto Anwar & Ria (ed.), Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), pages 2638-2646, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-758-8_213
    DOI: 10.2991/978-94-6463-758-8_213
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