EFFECTIVENESS OF BUDGET ABSORPTION IN THE MINISTRY OF AGRICULTURE (MAPPF) OF TIMOR LESTE
Keywords:
Effectiveness Program-Based Budget AbsorptionAbstract
The purpose of this study is to determine and analyse the effectiveness of program-based budget absorption in the Ministry of Agriculture of Timor-Leste, and to assist the Ministry's planning and finance division in providing baseline information for decision-making. This research can inform future budget allocations, provide empirical contributions to financial management theory, and serve as a reference for further research. This study used documentary data collection techniques, collected through the Ministry's financial reports for the 2018-2022 period. Data processing employed descriptive methods, while the effectiveness of program-based budget absorption was measured using the Mardiasomo formula (2007:129). The results of the study show that the effectiveness of program-based budget absorption in the Ministry of Agriculture in 2018 was assessed with an effectiveness level of 92.02% with the category "Very Effective", in 2019 the effectiveness level was 84.62% with the category "Effective", in 2020 the effectiveness level was 95.25% with the category "Very Effective", in 2021 the effectiveness level was 73.67% with the category "Quite Effective" and in 2022 the effectiveness level was 77.02% with the category "Quite Effective" Judging from the average effectiveness level for 5 years of around 84.51%, it is classified as "Quite Effective" It is assumed that the Ministry of Agriculture is very careful in budget planning and always refers to the legal basis for planning so that there are spending programs that are partially realized and several other programs are also not realized due to inadequate budget allocation and suboptimal realization so that they do not reach the expected target.
References
Amaral, 2015. Efektivitas penyerapan anggaran pada Ministério das Obras Públicas Timor-Leste. Reserch Journal of Financing and accounting, vol.6, No.12,2015
Abdallah, S. (2018). Effect of Budgeting on Financial Performance of County Government of Kwale in Kenya
Brumby, J. (2019). Survey Budgeting reforms in OECD member countries. Survey Budgeting reforms.
Bastian, I. (2006). Akuntansi sektor publik: Suatu pengantar. Jakarta: Erlangga
Bawuna, N. N, Kalangi, L, Runtu, T. 2016. Analisis Efektivitas Kinerja Penerimaan Pajak Daerah Dan Retribusi Daerah TerhadapPendapatan Asli Daerah Di Kabupaten Siau Tagulandang Biaro, Jurnal Berkala Ilmiah Efisiensi 16 (04) : 1-11
Blazely, A. (2018). OECD Best Practices for Performance Budgeting. Working paper GOV/PGC/SBO(2018)7, 7.
Brumby , J. (2019). Survey Budgeting reforms in OECD member countries. Survey Budgeting reforms.
Birgit Moser, S. K. (2020). Introducing Gender Perspectives in the Budgetary Process at the Central Government Level, . International Journal of Public Administration., 25-47.
Gie, T. L. (2001). Ensiklopedi Admnistrasi. Jakarta: PT. Gunung Agung.
Grizzle, G. A. (2002). “Implementing Performance–Based Program Budgeting: A System Dynamics Perspective. Public Administration Review, 62 (1): 51–62.
Halim,A.&. (2013).FactorsInfluencing theabsorptionof localgovernment budget.Indonesia.
Halim, Abdul. 2007. Akuntansi Sektor Publik: Akuntansi Keuangan Daerah. Jakarta: Salemba Empat.
Mardiasmo. 2009. Akuntansi Sektor Publik. Penerbit ANDI Yokyakarta.
Mahmudi. 2016. Analisis Laporan Keuangan Pemerintah Daerah.. Sekolah Tinggi Ilmu Manajemen. Yogyakarta
Mardiasmo. 2007. Analisis Laporan Keuangan Pemerintah Daerah. Sekolah Tinggi
Ilmu Manajemen YKPN. Yogyakarta
Mundir, H. (2013). Statistik pendidikan : Pengantar analisis data untuk penulisan skripsi & tesis. Yogyakarta: Pustaka Pelajar.
OECD. (2018). Working Party of Senior Government Officials. Organisation for Economic Co-operation and Development, (págs. 34-67). Paris: OECD.
Orleaes, Wiagustini and Soares (2019) Analysis of the Effectiveness of Budget Absorption and the Growth Rate of the Revenue and Expenditure Budget of the Ministério De Saúde Timor-Leste for 2015-2019. Vol 3 (2021): The 3rd International Conference On Economics And Business 2021
OECD. (2017). Budgeting for a sustainable future Towards a roadmap of budgetary governance reform in Timor-Leste. OECD Journal on Budgeting, Volume 2017 Issue 3, 56-68.
OECD. (2002). Journa Oline. Best Practice for Budget Trasparency.
Plano Estrategico do Desenvilvimento national PEDN 2011-2030/Perencanaan dan Estrategik Pembangunan Nasional 2011-2030, Http://www.gov.tl
Pollitt, C. a. (2004). Public Management Reform. A Comparative Analysis, 2nd ed. Oxford: Oxford University Press.
Rahayu, S. K. (2010). Perpajakan Indonesia: Konsep dan Aspek Formal. Yogyakarta : Graha Ilmu.
Rukayah, (2017). Analisis Laporan Realisasi Anggaran dengan Menggunakan Rasio Efektivitas dan Rasio Efisiensi pada Kantor Badan Perijinan Terpadu dan Penanaman Modal Kabupaten Serang. Jurnal Akuntansi 4(2).
Soares A, 2025. Effectiveness of Program-Based Budget Absorption and Budget Growth Rate at National Institute of Science and Technology (INCT) for the 2019-2023 Fiscal Year, https://ijmmu.com/index.php/ijmmu/article/view/6724
Sumengue, 2013. Analisis efektifitas dan efisiensi pelaksanaan anggran badan perencanaan dan pembangunan daerah (BAPEDA) Minahasa Selatan.Journal Riset Ekonomi, Bisnis, manajement dan akuntansi, htps://ejournal.unsrat.ac.id/index.php/emba/article/view/1941Sedarmayanti. (2009). Manajemen Sumber Daya Manusia, Reformasi Birokrasi dan Manajemen. Bandung: Rafika Aditama.
Tamasoleng, A. (2015). Analisis Efektivitas Pengelolaan Anggaran di Kabupaten Kepulauan Siau Tagulandang Biaro. Jurnal Riset Bisnis Dan Manajemen, 3(1), 97–110
Von Hagen, J. (2021). Budgetary consolidation in EMU. Budgetary Review.
