Procurement of Goods and Services and Supervision on Budget Absorption

Felmi D. Lantowa; Iyut Sintia Dewi Ntuiyo

doi:10.24912/ja.v30i1.3522

Authors

Felmi D. Lantowa Universitas Muhammadiyah Gorontalo, Indonesia
Iyut Sintia Dewi Ntuiyo Universitas Muhammadiyah Gorontalo, Indonesia

DOI:

https://doi.org/10.24912/ja.v30i1.3522

Keywords: Procurement Of Goods And Services; Oversight; Budget Absorption; Public Accountability; Budget Effectiveness.

Abstract

This study aims to analyze the impact of procurement of goods and services and supervision on budget absorption at the Public Works and Spatial Planning Agency (PUPR) of Gorontalo Regency. This study seeks to explain how the effectiveness of procurement and supervision can affect the level of public budget realization, which reflects the performance of regional financial management. This study uses a quantitative, survey-based approach. Primary data was collected through questionnaires distributed to 33 respondents and analyzed using multiple linear regression. Validity, reliability, and classical assumption tests were conducted to ensure the model's accuracy. The results show that procurement of goods and services has a positive but insignificant effect on budget absorption, while supervision has a positive and significant impact. Simultaneously, both significantly affect the effectiveness of budget absorption. These findings reinforce the view that efficient procurement management and adequate supervision are essential elements in supporting local government fiscal accountability.

Author Biographies

Felmi D. Lantowa, Universitas Muhammadiyah Gorontalo, Indonesia

felmi.lantowa@umgo.ac.id

Iyut Sintia Dewi Ntuiyo, Universitas Muhammadiyah Gorontalo, Indonesia

iyutntuiyo@gmail.com

References

Ani, L., Mulyadi, J. M. V, & Pratowo, D. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Dengan Perencanaan Anggaran Sebagai Pemoderasi Pada Pemerintah Kota Depok Tahun 2013-2017. Ekobisman-Jurnal Ekonomi Bisnis Dan Manajemen, 5(1), 1–16. https://doi.org/10.35814/JEKO.V5I1.1638.

Ardianne, N. F., Sulistiyo, A. B., & Roziq, A. (2020). The Determinant of Budget Absorption in Jember University. International Journal of Finance & Banking Studies, 9(3), 78–85. https://doi.org/10.20525/IJFBS.V9I3.807.

Arief Fakrulloh, Z., & Nurhayati, E. (2024). The Influence of Procurement Literacy and Budget Supervision on the Regional Public Health Service Agency Budget Absorption of Tugurejo Hospital. International Journal of Engineering Business and Social Science, 2(03), 1090–1096. https://doi.org/10.58451/ijebss.v2i03.135.

Asman, H. N. (2022). Anggaran perusahaan. Penerbit Adab.

Belisca, A., Azmi, Z., & Sari, D. (2023). Regional Organizational Budget Absorption: The Role of Budget Planning, Human Resource Competence and Procurement of Goods and Services. International Journal of Trends in Accounting Research, 4(2), 116–127. https://doi.org/10.54951/ijtar.v4i2.547.

Bosio, E., Djankov, S., Glaeser, E., & Shleifer, A. (2022). Public procurement in law and practice. American Economic Review, 112(4), 1091–1117. https://doi.org/10.1257/aer.20200738.

Chairunisa, T. S., Ndraha, A. M., & Nababan, P. E. (2025). Analysis of the Effectiveness of Performance Audits in Enhancing Public Sector Accountability. 9(1), 201–206. https://doi.org/10.32832/pkm.

Contrafatto, M., Moggi, S., Gervasio, D., & Montani, D. (2024). Audit society, organisational response and (de-)coupling: an Italian story. Accounting, Auditing & Accountability Journal, 38(2), 537–564. https://doi.org/10.1108/AAAJ-08-2022-5974.

Dwijayanti, M. (2025). Katalog Elektronik Versi 6: Kajian Hukum atas Kepatuhan terhadap Peraturan Pengadaan Barang/Jasa. Jurnal Pengadaan Barang Dan Jasa, 4(1 SE-Articles), 15–24. https://doi.org/10.55961/jpbj.v4i1.61.

Fadlila, A. K. (2024). Relationship Between Public Procurement Governance And The Performance Of Government Agencies In Indonesia. Indonesian Journal of Multidisciplinary Science, 4(2), 97–103. https://doi.org/10.55324/ijoms.v4i2.1026.

Frankoe, A. (2021). Pengaruh Perencanaan Penganggaran dan E-Procurement terhadap Penyerapan Anggaran Pendahuluan. The Manager Review, 28–55. https://doi.org/10.33369/tmr.v3i1.19604.

Freeman, R. E. (2010). Strategic management: A stakeholder approach. Cambridge University Press.

Fuad, M. D., Sukarno, E., Sugiarto, M., & Christina, E. (2020). Anggaran perusahaan: Konsep dan aplikasi. Gramedia Pustaka Utama.

García-Sánchez, I.-M., Raimo, N., Amor-Esteban, V., & Vitolla, F. (2023). Board committees and non-financial information assurance services. Journal of Management and Governance, 27(1), 1–42. https://doi.org/10.1007/s10997-021-09613-6.

Gumilar, A. I., Herviani, D. H., Nurhasanah, F., Ahmad, K., & Ariyanti, P. (2023). Analisis Dukungan Anggaran Belanja Produk Dalam Negeri (PDN) pada Pengadaan Barang dan Jasa di Pemerintah Kabupaten Bandung Barat. Jurnal Pengadaan Barang Dan Jasa, 2(2 SE-Articles), 60–64. https://doi.org/10.55961/jpbj.v2i2.38

Hidayat, H. M., Ramdany, R., & Samukri, S. (2022). Analisis Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran (Studi Kasus Pada Lingkungan Kantor Wilayah DJKN DKI Jakarta). Jurnal Akuntansi, 11(1), 51–63. https://doi.org/10.37932/ja.v11i1.539.

Hilal, F., Irawan, R. A. I., & Nurhaliza, N. (2024). Peran audit internal (APIP) dalam meningkatkan efektivitas pengawasan dan pencegahan korupsi di Indonesia. Jurnal Sosial Humaniora Sigli, 7(2). https://doi.org/10.47647/jsh.v7i2.2812.

Imelda, I., Fachrudin, F., Satriawan, B., Wibisono, C., & Khaddafi, M. (2022). The Influence Of Human Resources Competency, Budgeting Politics, And Procurement Of Goods And Services On Budget Absorption By Budget Implementation As A Moderating Variable In The Government Of Riau Islands. International Journal of Social Science, Educational, Economics, Agriculture Research and Technology, 1(12), 849–862. https://doi.org/10.54443/ijset.v1i12.91.

John Pender, Joshua Goldstein, Devika Mahoney-Nair. (2022). Impacts Of The Broadband Initiatives Program On Broadband Adoption And Home Telework. Telecommunications Policy, 46 (8). https://doi.org/10.1016/j.telpol.2022.102365.

Junaidi, N., Aliamin, A., & Abdullah, S. (2023). The Effect of Procurement of Goods and Services on Budget Absorption of Regional Apparatus Units in Simeulue Regency. Journal of World Science, 2(3), 378–385. https://doi.org/10.58344/jws.v2i3.148.

Krisdiyanawati, L., Abdullah, M. F., & Syaifullah, Y. (2020). Analisis Tingkat Daya Serap Anggaran Belanja Daerah Di Kota Malang. Jurnal Ilmu Ekonomi JIE, 4(2 SE-Article), 262–276. https://doi.org/10.22219/jie.v4i2.11927.

Lemana, A. H., Handarini, D. W. I., & Pahala, I. (2025). Procurement , Reform, Accountability, and Internal Control : Effects on Budget Absorption. International Journal Of Trends In Accounting Research, 13(2), 217–237. https://doi.org/10.54951/ijtar.v4i2.547.

Leni Lusiawati, & Akhbar Nugaraha. (2024). Analisis Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Di Kecamatan X Kota Bandung. Jurnal Bisnis, Ekonomi, Dan Sains, 4(1), 85–95. https://doi.org/10.33197/bes.vol4.iss1.2024.2118.

Mattei, G., Grossi, G., & Guthrie, A. M. J. (2021). Exploring Past, Present, And Future Trends In Public Sector Auditing Research: A Literature Review. Meditari Accountancy Research, 29(7), 94–134. https://doi.org/10.1108/MEDAR-09-2020-1008.

Maulana Fahmi Idris, & Methodius Kossay. (2025). Legal Accountability of Algorithmic Bias : Examining the Role of Law in Preventing Discriminatory AI Decisions. International Journal of Law and Society, 2(2), 244–256. https://doi.org/10.62951/ijls.v2i2.521.

Melan Saputri, Hoei Kylie Christine Abigail, & Meidieta Livana. (2024). Penerapan Teori Stakeholder Pada Praktik Corporate Social Responsibility (CSR). WANARGI : Jurnal Manajemen Dan Akuntansi, 1(4), 461–475. https://doi.org/10.62017/wanargi.v1i4.1990.

Mohamed, N., Mohamed, I. S., & Setyaningrum, D. (2024). The Application of Stakeholder Theory in a Small Public Sector Accountability Unit: An Indonesian Village Government Case. Business and Economic Research, 14(1), 41–56. https://doi.org 10.5296/ber.v14i1.21363.

Muchadeyi, M.T., Hernandez-Villafuerte, K., Di Tanna, G.L. (2024). Quality Appraisal in Systematic Literature Reviews of Studies Eliciting Health State Utility Values: Conceptual Considerations. PharmacoEconomics 42, 767–782. https://doi.org/10.1007/s40273-024-01365-z.

Muharram, M., Hariyati, D., & Rosintan Simanjuntak, L. (2025). Efisiensi dan Efektivitas Pengadaan Barang/Jasa (E-Procurement) Pada LPSE dan E-Katalog di Dinas Lingkungan Hidup Provinsi DKI Jakarta. Journal of Accounting and Finance Management, 6(3), 1547–1559. https://doi.org/10.38035/jafm.v6i3.2277.

Nurhikmahyanti, D. (2024). Strategi Pengembangan Sumber Daya Pengadaan Barang dan Jasa untuk Meningkatkan Daya Saing Indonesia: Tinjauan Terhadap Kebijakan dan Implementasi Manajemen. Jurnal Pengadaan Barang Dan Jasa, 3(2 SE-Articles), 46–57. https://doi.org/10.55961/jpbj.v3i2.51.

Okniafita, N., & Handayani, D. F. (2022). Pengaruh Komitmen Manajemen, Lingkungan Birokrasi, dan Pengetahuan Peraturan terhadap Penyerapan Anggaran Terkait Pengadaan Barang/Jasa. Jurnal Eksplorasi Akuntansi, 4(3), 482–495. https://doi.org/10.24036/jea.v4i3.544.

Parida Sinta Dewi, Shalma Putri Rigianti, Vera Vebrianty, & Sigit Djalu Purwoko. (2024). Analisis Kinerja Pengadaan Barang dan Jasa Pemerintah dengan Pendekatan Balanced Scorecard. Global Leadership Organizational Research in Management, 2(2 SE-Articles), 17–25. https://doi.org/10.59841/glory.v2i2.894.

Parker, L. (2025). Penetrating The Political In Public Sector Accounting And Audit: Addressing Public, Managerial And Political Accountability. Financial Accountability and Management. https://doi.org/10.1111/faam.70008

Purnamawati, I. G. A., & Yuniarta, G. A. (2021). Perekonomian Indonesia-Rajawali Pers. PT. RajaGrafindo Persada.

Putri, R. N. ., & Ausath, M. A. (2024). The Oversight Role Of Legislative Institutions In Emergency Situations (Comparison Of Indonesia With The United States). Constitutionale, 5(1), 67–84. https://doi.org/10.25041/constitutionale.v5i1.3376.

Rahmawati, R. S., & Ishak, J. F. (2020). Analisis Faktor Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Pada Pemerintah Kota Cimahi. Indonesian Accounting Research Journal, 1(1), 180–189. https://jurnal.polban.ac.id/iarj/article/view/2414.

Ramadhani, R., & Setiawan, M. A. (2019). Pengaruh Regulasi, Politik Anggaran, Perencanaan Anggaran, Sumber Daya Manusia Dan Pengadaan Barang/ Jasa Terhadap Penyerapan Anggaran Belanja Pada OPD Provinsi Sumatera Barat. Jurnal Eksplorasi Akuntansi, 1(2), 710–726. https://doi.org/10.24036/jea.v1i2.104.

Safrida, S., Afrizal Tjoetra, R. L., & Nila Safrida. (2022). Peran Stakeholder sebagai Aktor Kebijakan Pemberdayaan Kelompok Perempuan “Sepakat” melalui Potensi Lokal di Kabupaten Aceh Barat Daya. Jurnal Ilmu Administrasi Negara AsIAN (Asosiasi Ilmuwan Administrasi Negara), 10(2 SE-Articles), 416–433. https://doi.org/10.47828/jianaasian.v10i2.122.

Setyowati, L. A., Ningrum, S., Nurasa, H., & Wardani, L. (2025). How Institutional Commitment Drives Funding Success In Indonesia’s BRIN Energy Innovation Program. Journal of Policy Studies, 40(2), 119–137. https://doi.org/10.52372/jps.e684.

Sitepu, D. R., Priyatmo, T., & Akbar, R. (2024). Determinan Penghambat Penyerapan Anggaran: Studi Empiris pada Provinsi Riau. Jurnal Manajemen Perbendaharaan, 5(1), 1–19. https://doi.org/10.33105/jmp.v5i1.509 .

Sturman, M.C., Richardson, H.A., Simmering, M.J. (2025). Simplifying Common Method Variance Mitigation: The Role of Additional Variables. J Bus Psychol. https://doi.org/10.1007/s10869-025-10074-z.

Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Suku, M. M. E., Soleiman, I. D., & Ismail, N. (2021). Analisis Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Pada Satuan Kerja Pelaksanaan Jalan Nasional Wilayah Iv Provinsi Nusa Tenggara Timur (NTT) . Jurnal Riset Ilmu Akuntansi, 1(1 SE-), 93–102. https://doi.org/10.37478/jria.v1i1.1013.

Sumiyana, S., Hendrian, H., Jayasinghe, K., & Wijethilaka, C. (2023). Public Sector Performance Auditing In A Political Hegemony: A Case Study Of Indonesia. Financial Accountability & Management, 39(4), 691–714. https://doi.org/10.1111/faam.12296.

Wibowo, R. (2019). Impact Of Procurement Professionalization On The Efficiency Of Public Procurement. Journal of Applied Industrial Engineering. 11(3), 228–239. https://doi.org/10.22441/OE.V11.3.2019.032.