DOI of the published article https://doi.org/10.37531/amar.v5i2.2862
Analysis of Budget Planning, Project Completion Time, and Infrastructure Quality on Budget Efficiency and Effectiveness
Analisis Perencanaan Anggaran, Waktu Penyelesaian Proyek, dan Kualitas Infrastruktur terhadap Efisiensi dan Efektivitas Anggaran
DOI:
https://doi.org/10.21070/ups.8759Keywords:
Budget Planning, Project Completion Time, Infrastructure Quality, Budget Efficiency, Budget Effectiveness, Total Sampling, PLS-SEMAbstract
The budget is an integral part of the financial plan that reflects institutional policy decisions over a specific period. As an economic policy instrument, the budget plays a vital role in income distribution, supporting economic growth, and ensuring economic stability. Within the framework of regional autonomy, budget management is carried out independently by local governments to prevent the concentration of power in the central government. Decentralization is expected to promote more effective, efficient, and transparent public services.
This study is motivated by a research gap in infrastructure project implementation, where planning and document preparation are often conducted simultaneously with physical construction. Such overlap may lead to inefficiencies in budget use and reduce the effectiveness of project outcomes.
This study aims to analyze the influence of Budget Planning, Project Completion Time, and Infrastructure Quality on Budget Efficiency and Effectiveness in infrastructure projects managed by the Department of Public Works, Highways, and Water Resources of Sidoarjo Regency. The research uses a quantitative approach with analysis techniques based on Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS software. The sample consisted of 100 respondents selected using the total sampling method, as the entire relevant population was included as participants.
The results of the study show that:
- Budget Planning has a positive and significant effect on Budget Efficiency and Effectiveness,
- Project Completion Time has a positive and significant effect on Budget Efficiency and Effectiveness,
- Infrastructure Quality also has a positive and significant effect on Budget Efficiency and Effectiveness.
The conclusion of this research indicates that better budget planning, timely project completion, and higher infrastructure quality can optimize the efficiency and effectiveness of budget utilization. Therefore, enhancing inter-unit coordination, more thorough planning, and quality control of projects are essential strategies for successful public budget management.
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