بررسی تاثیر تعهد اجرای بودجه، قابلیت‌های منابع انسانی و دقت برنامه‌ریزی بودجه بر اثربخشی جذب بودجه

In today’s world, financial resource management plays a vital role in the success and sustainability of organizations, especially in the public sector. This study aims to examine the impact of budget execution commitment, human resource capabilities, and budget planning accuracy on the effectiveness of budget absorption in the Ministry of Economic Affairs and Finance. The statistical population includes 1,200 official employees and managers, from which 291 individuals were selected using Cochran’s formula and simple random sampling. Data were collected through questionnaires adapted from Kuntadi & Puspasari (2023) for budget planning accuracy and absorption, and Chaudhry et al. (2019) for human resource capabilities. The data were analyzed using SPSS and Smart PLS software. The findings revealed that commitment to budget execution positively influences the effectiveness of budget absorption. Additionally, human resource capabilities significantly contribute to improving the absorption process, and accurate budget planning enhances the overall efficiency and effectiveness of budget allocation. The study highlights the critical role of these three factors in optimizing budget management and offers practical recommendations for enhancing financial resource allocation within the Ministry.