The Influence of Budget Planning, Leadership and Quality of Human Resources on the Realization of Budget Absorption of the Islamic Community Guidance Unit Yogyakarta City Ministry Of Religion

Aini Maslihatin, Dr. Abdul Choliq Hidayat, Dr. Ifada Rahmayanti

Budget Planning, Leadership, Quality of Human Resources, Budget Absorption

Budget absorption is one of the easiest determining factors to assess the success of an organization or government agency in carrying out its activities. The higher the Budget Absorption, it is considered successful in running the organization's wheels. Likewise, the absorption of the budget at the Islamic Guidance Work Unit of the Ministry of Religion of the City of Yogyakarta in three years (2017 – 2019) reached above 90%.

This quantitative study aims to determine the various factors that influence the absorption of the budget at the Ministry of Religion of the City of Yogyakarta, with the object of research being employees at the Islamic Guidance Unit and Sub-Division of Administration. The population is 156 people and the sample is 60 people with the technique of determining the sample using probability sampling, with data analysis using multiple regression with the F test and t test.

he results showed that partially budget planning had a t-count value of 2,633, leadership obtained a t-count value of 2.243 and the quality of human resources had a t-count value of 6.497, all of which were >2.002 (t-table ). Meanwhile, simultaneously has a t-count value of 8,709>2,760 (t-table). With the results of statistical testing, it means that the three variables have a significant and positive effect on budget absorption either partially or simultaneously, so that the hypothesis can be accepted or accepted H1 and rejected H0.