The determinant of Budget Absorption in Jember University

This study aims to determine the determinants of budget absorption at Jember University. Determinants of budget absorption include planning, budget execution, human resources, procurement of goods and services and coordination with other sectors or agencies. This study uses the positivism paradigm with a quantitative approach to test hypotheses, so the data analysis in this study uses hypothesis testing. The study was conducted at the University of Jember. Sources of data in this study are primary data sources and secondary data. Primary data in this study were obtained from questionnaires disebearkan to BPP Work Units, Planning Staff, and Finance Staff at the Head Office of Jember University. While the secondary data in this study is in the form of Jember University Financial Statements. The research sample was obtained using purposive sampling with a total of 63 people. The results showed that coordination with other sectors or agencies was an aspect that had a positive effect on budget absorption at Jember University.