Determination of Public Service Agency Budget Absorption With Religiosity as Moderation

In Indonesia, delays and poor spending absorption are a yearly occurrence, both at the Ministries/Institutions level (and Regional Levels). The aims of this study is to analyze factors that cause delays in the absorption of Ministries/Institutions budgets, especially in Work Unit of the Public Service Board of the Education Cluster in North Sumatra. This study uses quantitative methods, with a total of 141 respondents. The data was collected through field survey using the nonprobability sampling method, especially purposive sampling Based on the financial managers of the Public Service Agency for education in North Sumatra. Data were collected in cross section using a list of questions, then analyzed using descriptive statistics and SEM-PLS, processed using the SmartPLS application. The results of the study show that human resources do not affect budget absorption. Organizational Culture, Regulation and religiosity affect budget absorption as well Religiosity does not moderate the relationship between Human Resources, Organizational Culture, Regulation and budget absorption. The results of this study showed that abilities, experience, skills, knowledge, education and training dominate in improving the quality of human resources but have not been able to maximize budget absorption because existing human resources are still lacking, thus there is potential for multiple jobs, organizational members must behave according to the stages organizational culture so that patterns, arrangements, practices and attitudes are formed so that organizational culture in budget absorption can develop, policies or rules that are made do not hinder, do not overlap with program implementation rules and budgets and by being honest, someone will gain trust in various things, included in budget management.