Peran Perencanaan Anggaran dalam Meningkatkan Penyerapan Anggaran Melalui Pelaksanaan Anggaran dan Kebijakan Perubahan Anggaran pada Kecamatan Mijen dan Gunungpati, Semarang

This study aims to empirically examine and validate the effect of budget planning on budget absorption, both directly and indirectly through budget revision policies and budget implementation. The research was conducted among 120 financial treasury officers working in village administrative units within the Mijen and Gunungpati sub-districts of Semarang City. The findings indicate that budget planning does not have a direct influence on budget absorption, nor does it significantly affect budget revision policies. However, budget planning demonstrates a positive and statistically significant effect on budget implementation. Furthermore, budget revision policies are found to have no impact on budget absorption, whereas budget implementation exerts a positive and significant influence on it. In terms of mediating roles, budget revision policies do not mediate the relationship between budget planning and budget absorption, while budget implementation serves as a significant mediator in this relationship. Theoretically, these results reinforce the rational decision-making theory, suggesting that effective budget planning contributes positively to the implementation process, consistent with the theory’s emphasis on systematic stages, including problem identification, planning, and execution.