Human Resources As A Moderation Of The Effect Of Planning Documents, Bureaucratic Environment And Inventory Money On Budget Absorption In The Province Of The Special Capital Region Of Jakarta, Indonesia

Abstract

Budget absorption is a key indicator in assessing the performance of local governments, including the Jakarta Provincial Government. Optimal budget absorption reflects thorough planning, effective bureaucratic management, and efficient financial mechanisms. However, in practice, budget implementation often faces obstacles that prevent absorption targets from being met. This study uses quantitative research methods. Data collection techniques include distributing questionnaires and conducting interviews. The data analysis techniques used in this study are: Partial Least Square (PLS-SEM). The results of the study indicate that budget absorption in the DKI Jakarta Provincial Government is significantly influenced by planning documents, bureaucratic environment, and cash reserves, with human resources acting as a moderator that provides diverse influences. This confirms that the effectiveness of budget absorption is not only determined by the quality of planning and bureaucratic mechanisms, but also by the ability of human resources in budget management, so that it is necessary to strengthen the internal control system, increase human resource competency, improve the bureaucratic environment, and actively involve leaders in supervision and accountability.