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Jurnal

Pengaruh Kualitas DIPA Dan Perencanaan Kas Terhadap Kualitas Penyerapan Anggaran Pada Universitas Cenderawasih

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 4 No. 2 (2023) · pp. 24–34

DOI
10.52062/.v4i2.3188
Published
2023-08-17
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

ABSTRACT  This research aims to test the effect of DIPA quality, cash planning on the quality of budget absorption. This research is descriptive quantitative research that aims to answer research that is exploratory, descriptive, explanatory and predictive. The type of data used in this study is secondary in the form of Budget Realization Report 2016-2020 and PAGU DIPA Year 2016-2020. Data processing is done using the SPSS 23 application. The test results showed that the quality of DIPA had no effect on the quality of budget absorption, cash planning negatively affected the quality of budget absorption and DIPA quality and cash planning had an effect on the quality of budget absorption.  Keywords: Quality of Budget Absorption, Quality of DIPA and Cash Planning

Collaboration network of the authors

40 authors · 93 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown5
Anthonius H. Citra WijayaAffiliation unknown4
Pascalina V. S SesaAffiliation unknown4
Pascalina Van Sweet SesaAffiliation unknown3
Syaikhul FalahAffiliation unknown3
Aaron M.A. SimanjuntakAffiliation unknown2
Rudiawie LarasatiAffiliation unknown2
Juliana WaromiAffiliation unknown2
Cornelia D. MataniAffiliation unknown2
Kurniawan PatmaAffiliation unknown2
Paulus K. Allo LayukAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Berlian Ritha BeloAffiliation unknown1
Lynda LyndaAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Christina RandalayukAffiliation unknown1
Leli Piska YumameAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Yustinus Tito SusiloAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Jhon Urasti BlesiaAffiliation unknown1
Allan MuraramAffiliation unknown1
Lisnawati SimanungkalitAffiliation unknown1
Anthonius WijayaAffiliation unknown1
Putri Purwaning SuciAffiliation unknown1
Pascalina SesaAffiliation unknown1
Hesti Endah KurniasariAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Bill PangayowAffiliation unknown1
Yulen KlaibinAffiliation unknown1
Christine Jois KarubabaAffiliation unknown1
Dytha Meninta NababanAffiliation unknown1
kostantina safisaAffiliation unknown1
Cicilia Cindy Oktaviani MeterayAffiliation unknown1
Mariolin SanggenafaAffiliation unknown1
Fitri DwinarianAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Kualitas DIPA Dan Perencanaan Kas Terhadap Kualitas Penyerapan Anggaran Pada Universitas Cenderawasih</dc:title>
	<dc:creator>Fransiska, Ellend</dc:creator>
	<dc:creator>Asnawi, Meinarni</dc:creator>
	<dc:creator>Daat, Sylvia</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACT  This research aims to test the effect of DIPA quality, cash planning on the quality of budget absorption. This research is descriptive quantitative research that aims to answer research that is exploratory, descriptive, explanatory and predictive. The type of data used in this study is secondary in the form of Budget Realization Report 2016-2020 and PAGU DIPA Year 2016-2020. Data processing is done using the SPSS 23 application.  The test results showed that the quality of DIPA had no effect on the quality of budget absorption, cash planning negatively affected the quality of budget absorption and DIPA quality and cash planning had an effect on the quality of budget absorption.  Keywords: Quality of Budget Absorption, Quality of DIPA and Cash Planning</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2023-08-17</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3188</dc:identifier>
	<dc:identifier>10.52062/.v4i2.3188</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 4 No. 2: November 2021; 24-34</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 4 No 2: November 2021; 24-34</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3188/2420</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>