Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Analysis of the Causes of Delays in the Realization of Regional Expenditure Budgets

Authors
Harlinah Harlinah1, *, Anas Iswanto Anwar1, Andi Ratna sari Dewi1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: harlinah23@student.unhas.ac.id
Corresponding Author
Harlinah Harlinah
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_213How to use a DOI?
Keywords
Budget realization; DPRD Work Plan; regulations; budget planning
Abstract

The effectiveness of budget absorption is the primary focus of this study, which examines the factors that delay budget realization in the DPRD Secretariat. Budget realization had only reached 32.99% as of May 31, 2024, with the remaining portion scheduled for the subsequent six months. The research employed qualitative methodologies, including primary data collection and direct interviews. The results indicate that the delay was the result of modifications to the DPRD Work Plan, regulation changes through Presidential Regulation 53 Year 2023 on official travel expenditure standards, and the implementation of Minister of Finance Regulation Number 196/PMK.05/2018 regarding government credit cards. The delayed realization of the budget was significantly influenced by these factors. In order to optimize the utilization of the budget, it is imperative to enhance human resources, modify regulations, and ensure consistency in the DPRD Work Plan.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_213How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Harlinah Harlinah
AU  - Anas Iswanto Anwar
AU  - Andi Ratna sari Dewi
PY  - 2025
DA  - 2025/07/30
TI  - Analysis of the Causes of Delays in the Realization of Regional Expenditure Budgets
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 2638
EP  - 2646
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_213
DO  - 10.2991/978-94-6463-758-8_213
ID  - Harlinah2025
ER  -