Abstract :

This research aims to examine the influence of the goods and services procurement process on budget performance with budget politics as a moderator. The population in this study were all government officials in the Regional Government OPD in Aceh. The sampling technique uses probability sampling. The data used is primary data. The data collection technique was carried out by distributing questionnaires to 267 respondents, namely budget users, heads of program and budget sub-divisions and program department staff. The data analysis method used is Simple Linear Regression Analysis and Moderated Regression Analysis (MRA) with the help of the SPSS 25 application. The results of the research show that the process of procurement of goods and services partially influences the Budget Performance of Regional Government OPDs in Aceh. Then budget politics moderate the influence of the goods and services procurement process on Budget Performance in Regional Government OPDs in Aceh.

---

Keywords :

Budget Performance, Budget Politics, Goods and Services Procurement Process.

---

References :

1. Abdullah, S. (2018). Penganggaran Pemerintah Daerah. PT. Aceh Media Grafika.
2. Abdullah, S. (2022, August 3). Pokir DPRD Bukanlah Barang Haram. Dialeksis.
3. Abdullah, S. (2023a). DPRD dan Penganggaran Daerah: Sebuah Analisis Empirik dan Praktik. Gajah Mada University Press.
4. Abdullah, S. (2023b, February 27). Pokir Bukan Masalah tapi Selalu Bermasalah. Dialeksis.
5. Arsyad, J. H., & Karisma, D. (2022). Sentralisasi Birokrasi Pengadaan Barang dan Jasa Pemerintah. Sinar Grafika.
6. Ball, R., Robin, A., & Wu, J. . (2000). Accounting standards, the institutional environment and issuer incentives: Effect on timely loss recognition in China. Asia-Pacific Journal of Accounting & Economics, 7(2), 71–96.
7. Fahmi, I. (2012). Analisis kinerja keuangan: panduan bagi akademisi, manajer, dan investor untuk menilai dan menganalisis bisnis dari aspek keuangan. Alfabeta.
8. Freeman, & Shoulders. (2003). Govermental and Non Profit Accounting: Theory and Practices (7th ed.). Prentice Hall.
9. Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2021). Managerial Accounting (17th ed.). Mc Graw Hill.
10. Gilardi, F. (2001). Principal-Agent Models Go to Europe: Independent Regulatory Agencies as Ultimate Step of Delegation. Principal-Agency Institutional Relations.
11. Lestari, L., & Yuliani, N. L. (2022). Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Kualitas Sumber Daya Manusia, Pengadaan Barang/Jasa Dan Komitmen Organisasi terhadap Penyerapan Anggaran Belanja. Business and Economics Conference in Utilization of Modern Technology.
12. (2021). Akuntansi Sektor Publik. Andi.
13. Putri, N. P. A. A. (2021). PENGARUH PENGETAHUAN PERATURAN, KETIDAKPASTIAN LINGKUNGAN DAN PENGGUNAAN E-PROCUREMENT TERHADAP TINGKAT PENYERAPAN ANGGARAN PENGADAAN BARANG DAN JASA PADA PEMERINTAH DAERAH KABUPATEN BADUNG. Universitas Pendidikan Ganesha.
14. Sekaran, U., & Bougie, R. (2017). Metode penelitian untuk bisnis. Salemba Empat.
15. Tanjung, A. H. (2022). Hafiz, Abdul Tanjung. (2001). Manajemen Keuangan Daerah APBD. Jakarta: Salemba Empat.