Syamsul, Syamsul (2026) Analisis Faktor-Faktor yang Memengaruhi Penumpukan Penggunaan Anggaran di Akhir Tahun. JurnalPendidikan, Akuntansi dan Keuangan, 9 (1). ISSN 2622-7037
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Abstract
This research aims to identify and synthesize factors that influence the buildup of budget use at the end of the year in government agencies. The method used is literature review by reviewing various previous research, books and regulations related to public budget management. The results of the study show that fiscal regulation and policy, the quality of budget planning, and the effectiveness of project management are the main factors that encourage the accumulation of budget absorption towards the end of the year. In addition, external factors such as political pressure, policy changes and delays in the transfer of funds have contributed to the phenomenon. This article provides a scientific contribution in the form of a literature synthesis which confirms the importance of capacitybased planning, regulatory consistency, and strengthening project management to increase the effectiveness of budget absorption. It is hoped that these findings will serve as a basis for governments and policy makers in designing more efficient and sustainable budget management strategies.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Use of Budget, Budget Rules, Financial Planning, Project Management |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Nilam Sari |
| Date Deposited: | 07 Oct 2026 03:36 |
| Last Modified: | 07 Oct 2026 03:36 |
| URI: | http://repository.unisi.ac.id/id/eprint/1414 |
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