ANALYSIS OF FACTORS INFLUENCING THE REALIZATION OF THE GENERAL STATE BUDGET OF TIMOR-LESTE: A CASE STUDY IN THE MINISTRY OF HEALTH OF TIMOR-LESTE
Keywords:
Budget Realization, Financial Management, Public Sector, Ministry of Health, Timor-LesteAbstract
This study aims to analyze the influence of budget planning, financial management, human resource capacity, and coordination between national and municipal levels on the realization of the State General Budget (OJE) in the Ministry of Health of Timor-Leste. This research utilizes a quantitative approach with a descriptive nature. The population and sample consisted of 45 respondents (census method), specifically planning and finance officers from the National Directorate of Budget and Financial Management (DNOJF), Central Procurement Unit, and Municipal Health Services in Ainaro and Bobonaro. Data was analyzed using Multiple Linear Regression via SPSS. The findings indicate that simultaneously, all independent variables significantly influence budget realization. However, partially, only Financial Management showed a significant positive effect on budget realization. Budget Planning, Human Resource Capacity, and Coordination did not show a statistically significant partial effect, despite receiving positive descriptive ratings. The coefficient of determination was 34.9%. While the Ministry possesses good planning foundations and competent staff, the critical determinant for actual budget execution is the effectiveness of financial management processes (disbursement and control). Recommendations include simplifying financial procedures and integrating planning more closely with financial execution.
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