Citation:

Ainun Nisa, Rofiqah Wahdah, Yanuar Bachtiar, Harris Wiyarta, Muhammad Taufik Zulhijra. "The Mediating Role of Organizational Commitment in the Relationship between Budget Planning and Implementation on Budget Absorption of SKPD in Tapin Regency, South Kalimantan" International Research Journal of Economics and Management Studies, Vol. 5, No. 1, pp. 40-53, 2026. Crossref. http://doi.org/10.56472/25835238/IRJEMS-V5I1P106

Abstract:

This study aims to analyze the influence of budget planning and budget implementation on budget absorption with organizational commitment as a mediating variable. The type of research used in this study uses a quantitative approach in the form of scores on the answers given by respondents to the questions in the questionnaire. The population in this study were employees working in the Regional Work Unit (SKPD), namely 33 SKPDs in Tapin Regency. The sample selection for this study was carried out using a non-probability drawing technique using a purposive sampling technique. The limit for collecting questionnaire results from respondents was carried out in February 2025 with only 98 respondents filling in. Data analysis was carried out using the Partial Least Square (PLS) method using SmartPLS software version 4. Based on the results of this study, budget planning and budget implementation were found to influence organizational commitment within the SKPD of the Tapin Regency Government. Both budget planning and budget implementation also have a significant impact on budget absorption in these SKPDs. However, organizational commitment itself does not affect budget absorption. Furthermore, neither budget planning nor budget implementation influences budget absorption when organizational commitment is included as a mediating variable. The suggestions derived from this research are as follows. The SKPD of the Tapin Regency Government is encouraged to maximize budget absorption by enhancing the quality of budget planning, particularly through the development of clear priority scales in activity planning. The quality of budget implementation should also be continuously improved by conducting periodic evaluations of the progress of planned activities and financial realization, so that potential delays can be identified early and the acceleration of budget absorption can be encouraged on a monthly or quarterly basis. For future researchers, it is recommended to include additional variables that may influence budget absorption, such as the quality of human resources, the procurement process for goods and services, as well as monitoring and evaluation mechanisms.

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Keywords:

Planning, Implementation, Budget Absorption and Organizational Commitment.