Corresponding Author: Novan Junaidi
E-mail: [email protected]
INTRODUCTION
Absorption of the
budget is one of the benchmarks for government performance in moving the wheels
of the economy and is one of the performance evaluation indicators stipulated
in the Regulation of the Minister of Finance PMK Number 249/PMK.02/2011 article
4 paragraph 2, namely performance evaluation on aspects of implementation is
carried out in order to produce performance information regarding the
implementation of activities and achievement of outputs (Juwita & Syamara,
2017).
According to research there
are several factors that influence budget absorption including the factors of
budget planning, budget execution, procurement of goods and services,
management commitment, and bureaucratic environment Rahmawati & Ishak,
(2020). Meanwhile, the factors that influence budget absorption
are factors of budget planning, procurement of goods and services, human
resources, regulations, and the process of disbursing funds (Rahmawati & Ishak,
2020). �The results of the
study state that budget planning and the quality of human resources affect
budget absorption (Rahmawati & Ishak,
2020). In this study, researchers highlight several factors that
are quite dominant in influencing budget absorption including the process of
procurement of goods and services, e-procurement, implementation of activities,
and human resource competencies.
Absorption of the budget
is hampered by the incompetent management of procurement of goods and services.
According to research competence is needed to improve the performance of
managing the procurement of goods and services (Angrina, 2017). Competence is a key determining factor for someone in
producing good performance and success of public organizations. According to
Presidential Regulation Number 54 of 2010, the management of the procurement of
goods and services is the official who is responsible for the implementation of
the procurement of goods/services (Indonesia, 2010). One of the mandatory requirements that must be met in
order to be appointed as a manager of procurement of goods and services is to
have a certificate of expertise in government procurement of goods/services
issued by the Government Goods and Services Procurement Policy Agency (LKPP).
The goods/services procurement expert certificate is proof of recognition from
the government for competence in the procurement of goods/services (Koropit & Junaidi, 2015). Not only a certificate of procurement of goods/services
that must be owned by a manager of procurement of goods and services must have
experience and motivation to work, so that work in the procurement of
goods/services is more structured, timely and accelerates budget
absorption� (Zarinah & Abdullah,
2016).
Relevant studies that
have been carried out include first, research by (Taufiq et al., 2016) concerning the effect of implementing e-Procurement and
the competence of managers of the Procurement of Goods and Services on the
implementation of goods or services procurement and the implications for
absorption of capital expenditure. The results of the study show that the
implementation of e-Procurement and the competence of managers of procurement
of goods and services affect the implementation of goods and services
procurement both jointly and partially (Jim�nez et al., 2022). The implementation of e- procurement , the competency
of the manager of the procurement of goods and services influences both jointly
and partially the absorption of capital expenditure in Ministries/Institutions
work units that are within the scope of Banda Aceh KPPN payments (Dermawan et al., 2016).
One of the contributing
factors is the low absorption of the capital expenditure budget. Failure to
target budget absorption indicates inefficiency and ineffectiveness of budget
allocation (Kathryn & Rohendi,
2019). Based on research conducted by (Gagola et al., 2017) also stated that the procurement of goods/services is one
of the factors causing low budget absorption. In overcoming this, Simeulue
Regency seeks to improve absorption of the capital expenditure budget by improving
the implementation of goods/services procurement. This effort is by
implementing e-Procurement which aims to ensure the availability of
information, business opportunities, and encourage fair competition (Emery et al., 2022). As stated in Presidential Decree Number 70 of 2012
Article 37 concerning Government Procurement of Goods/Services, e-Procurement
is the procurement of goods/services carried out using information technology
and electronic transactions in accordance with statutory provisions (Zuhri & Arrofi,
2021). The e-Procurement is a technology designed to facilitate
procurement of goods via the internet, management of all procurement activities
electronically and aspects of functions supported by various forms of
electronic communication (Nurhayati &
Djuminah, 2018). The benefits of e-Procurement are divided into two
categories, namely efficient and effective (Suaidi, 2015). Efficiency includes lower costs, shortening the lead
time in the procurement process, better controlling the purchasing process,
presenting information reports, and integrating procurement functions as key to
the back-office system. While effectiveness is increasing value chain control,
good management of important data, and improving the quality of decision making
in the purchasing process in the organization.
From the several studies
mentioned above, it can be concluded that planning for the procurement of
goods/services, e-Procurement and Competence for the procurement of goods and
services can and does not affect the absorption of the local government budget,
and also that no previous research has been conducted on the Simeulue District
government. Based on the description of the background and differences from the
results of the research above on the factors that cause delays in budget
absorption, this research is focused on the process of procuring goods and
services allegedly affecting delays in absorption of the budget, namely
procurement planning, e-procurement, and the competence of managers of
procurement of goods and services, on the absorption of the Regional Apparatus
Work Unit budget in Simeulue Regency.
Based on the
background above, the purpose of this study is to test the effect of
procurement planning for goods/services, the competence of procurement managers
and the simultaneous application of e-procurement of goods/services procurement
on the absorption of the SKPK budget in Simeulue Regency. So that this research
can help SKPK in Simeulue Regency to understand the importance of planning for
procurement of goods/services, competence of procurement managers of
goods/services, and the simultaneous application of e-procurement. By paying
attention to these three aspects, SKPK can increase efficiency and
effectiveness in the procurement of goods/services, so that it can absorb the
budget optimally.
METHODS
The population in this study is the entity
managing the procurement of goods/services within the Simeulue Regency regional
government, which consists of 43 SKPD, consisting of agencies, offices, and
offices. Respondents in this study were managers of goods/services procurement
at each SKPD. The selection of respondents is based on the main tasks,
functions and responsibilities of respondents as government officials in the
field of government procurement of goods/services . The selected sample
is 77 people. The operational variables in this study are as follows:
Table 1. Variable
Measurement
|
Research variable
|
Operational definition
|
Variable Measurement
|
Measurement Scale
|
|
DEPENDENT VARIABLES
|
|
Simeulue Regency Budget Absorption (Y)
|
Absorption of the Budget is a record of
government spending over a certain period
|
1.
Goods/Services Procurement Planning
2.
Selection of providers of goods/services
3.
Execution of the Work of Provision of goods/services
4. Internal control
within the organization
|
intervals
|
|
INDEPENDENT VARIABLES
|
|
Goods/Services Procurement Manager
Competency
|
Competency of managers of procurement of
goods/services owned by Commitment Making Officers, Selection Working Groups,
Procurement Officials and Budget Users
|
PBJ HR
PBJ Science
organizational
environment
Organization
activity
PBJ Training
|
intervals
|
|
Goods/Services Procurement Planning
|
Formulation of planning for the procurement
of goods/services needed and its process
|
Have integrity
Professional
Management Planning
|
intervals
|
|
Application of e-Procurement
|
PBJ management expertise in using
electronic systems and handling electronic system disturbance problems
|
Employee
Discipline
Employee
Capability
System knowledge
|
intervals
|
Source: Processed data (2022)
RESULTS AND
DISCUSSION
The Influence of Goods/Services Procurement Planning,
Competence of Goods/Services Procurement Managers, and Implementation
of E-Procurement on Budget Absorption
The results of the
study show that simultaneously the planning for the procurement of
goods/services, the Competence of Managers for the procurement of
goods/services and the Implementation of e-Procurement with
the absorption of the budget where there is a strong relationship.
Improvement of goods/services procurement planning, competency of
goods/services procurement managers and implementation of e-Procurement will
increase budget absorption.
The results of
research conducted that budgeting planning has a positive and significant
effect on budget absorption in Lampung Province and Bangka Belitung Province,
which means that the more activity budgets are planned in each SKPD/OPD, the
more budget absorption the higher it is (Frankoe et al., 2021). All dimensions of budget planning variables which consist of work
program planning and budget planning have a positive effect on the high
absorption of local government financial budgets. E-Procurement has a positive
and significant effect on budget absorption in Lampung Province and Bangka
Belitung Province, which means that the better the implementation of
e-Procurement (procurement of goods and services) in each SKPD/OPD, the higher
the absorption of the budget. The e-Procurement variable dimensions that
support the implementation of budget absorption in SKPD include efficiency in
the implementation of procurement of goods and services; conditions of
competition in the procurement of goods and services; fairness in the
procurement of goods and services; as well as accountability for the
procurement of goods and services. If these four dimensions are carried out
adequately, they will be able to accelerate the budget absorption process in
SKPDs in both Lampung and Bangka Belitung Provinces.
The results of this
study are also in line with research conducted by (Angrina, 2017) �concluding that the
implementation of e-Procurement has a significant positive effect on the
implementation of procurement of goods or services. The competence of officials
who make commitments has a significant positive effect on the implementation of
goods or services procurement. The implementation of e-Procurement has a
positive (+) but not significant effect on the absorption of capital
expenditure. The positive regression coefficient value (+) indicates that there
is a unidirectional relationship between the implementation of e-Procurement
and the absorption of capital expenditure, which means that increasing the
application of e-Procurement will increase the ability to absorb capital
expenditure.
The Influence of
Goods/Services Procurement Planning Against Budget
Absorption
The test results show that planning for
the procurement of goods/services influences budget absorption (p<0.05).
Research conducted states that the implementation of e-Procurement has an
effect on the implementation of goods/services procurement (Kathryn & Rohendi, 2019). The
implementation of the procurement of goods/services affects the absorption of
the capital expenditure budget. The implementation of e-Procurement does not
directly affect the absorption of the capital expenditure budget, it requires
the implementation of goods/services procurement as a medium to influence the
absorption of the capital expenditure budget in the West Java Provincial
Government. Agency relationship occurs when one party (principal) hires another
party (agent) to perform a service and delegates the authority to make
decisions to the agent. One element of agency
theory is that principals and agents have different preferences or goals.
According to (Brigham & Houston, 2006) managers are empowered by company owners, namely shareholders, to make
decisions, where this creates a potential conflict of interest known as agency
theory .
The
quality of human resources and procurement of goods/services has a positive
effect on budget absorption (Lestari & Yuliani, 2022). Meanwhile, budget planning, budget execution and organizational
commitment have no effect on budget absorption. Budget planning has a positive
effect on absorption of the expenditure budget, because the more mature the
budget manager is in planning, the programs/activities in one budget year will
run well, so that the target of budget absorption can be achieved. The next
factor that influences budget absorption is the budget execution factor, where
budget execution is a stage of financial management that must be carried out
after the budget planning process has been completed.
Implementation
is an activity or effort made to implement all the plans and policies that have
been formulated and determined. The budget implementation process includes
issues that arise in the internal work unit and the payment mechanism process
(budget disbursement), both of which will affect the size of a budget
absorption. One important parameter to determine the performance of the
Regional Revenue and Expenditure Budget (APBD) is to measure the level of
budget absorption in budget execution.
Effect of Goods/Services Procurement Manager
Competence on Budget Absorption
The results of regression testing for the
third hypothesis in this study were conducted to determine whether the
competence of the manager of the procurement of goods/services. The test
results show the regression coefficient value of the Competency variable (X2)
of β2 = 0.225 with a significance of 0.047. Testing the
hypothesis shows that if sig < 0.05 then Ho is accepted, namely the
competence of the manager of the procurement of goods/services affects budget
absorption.
Human Resources (HR) are the main element in
every activity carried out, with competence in the form of experience and
motivation which makes Human Resources (HR) a key factor in budget management Zarinah (2016). Human
resource competence is important in managing and presenting financial
information so that financial reports can be prepared on time. In addition to
competent human resources, the application of Government Accounting Standards
also has an influence on the Quality of Financial Statements.
The smooth implementation of governmental
tasks and national development is highly dependent on the perfection of the
state apparatus, especially civil servants. To form a perfect apparatus, it is
necessary to improve the management of civil servants who are regulated as a whole,
by applying uniform norms, standards, and procedures in determining the
formation, procurement, development, determination of salaries and welfare
programs as well as dismissals which are elements in the management of civil servants�
civil servants, both central civil servants and regional civil servants. With this
uniformity, it is hoped that uniform quality civil servants will be created
throughout Indonesia (Law No. 43 of 1999) (Zarinah & Darwanis, 2016).
Individual skills are also a plus for someone. The individual skills of a civil
servant refer to the level of education and training of the workforce, and the
experience gained in each field of knowledge over time. It is widely accepted
that highly educated and technically qualified staff are more receptive to
integration and able to transform available external knowledge (Zarinah, 2016).
The Effect of Implementing e
Procurement on Budget Absorption
The test results show that the implementation
of e-procurement influences budget absorption. As stated in Presidential Decree
Number 70 of 2012 Article 37 concerning Government Procurement of
Goods/Services, e-Procurement is the procurement of goods/services carried out
using information technology and electronic transactions in accordance with
statutory provisions. E-Procurement is a technology designed to facilitate
procurement of goods via the internet, management of all procurement activities
electronically as well as aspects of functions supported by various forms of
electronic communication. The implementation of e-Procurement obtains efficient
and effective benefits. Efficiency includes lower costs, shortening the lead
time in the procurement process, better controlling the purchasing process,
presenting information reports, and integrating procurement functions as key to
the back-office system. While effectiveness is increasing value chain control,
good management of important data, and improving the quality of decision making
in the purchasing process in the organization. Several models to measure the
success rate of information systems have been developed by many researchers.
The one that has received the most attention from researchers is the Delone and
Mclean model.
This model is considered suitable because
many researchers in Indonesia have used the Delone & Mclean model to
measure system success. Research on the success of e-Procurement has been done
before using the Delone and Mclean model in the city of Surabaya. This research
resulted in a conclusion that the variables studied using the Delone and Mclean
Model were able to analyze the success of e-Procurement implementation (Kathryn & Rohendi, 2019).
CONCLUSION
Based on the results of the study after
testing several research results, the following conclusions can be drawn: Planning for the procurement of goods and
services, the competence of goods and services managers and the implementation
of e-Procurement influence budget absorption.
Planning for procurement of goods and
services has a positive effect on budget absorption, the better
Planning the procurement of goods and
services
applicable or ongoing it
will increase budget absorption. The competence of
managers of goods/services has a positive effect on budget
absorption, the better Competence of managers of goods/services will
increase budget absorption decisions. The
implementation of e-procurement influences budget absorption, the better the implementation of e-procurement,
the better the absorption
of the budget.
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