@incollection{,
	
					
					
					B0ED6820D78237B8B03695A30E706A40
				,
	author={{Koriatmaja} and {Siti AisyahHidayati} and {Ni KetutSurasni} and {University of Mataram}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}20117
}

@book{b0,
	
	
		,
	author={{
			DwiAdrianus
		} and {
			Sri LestariSiswanto
		} and {
			Rahayu
		}}
		
		
		
		,
	title={{Factors That Cause Low Absorption of Ministry / Institution Spending in 2010: available on the website}}
				
			,
	year={2010}
		
	

}

@book{b1,
	
	
		,
	title={{Determinant of Budget Absorption with Time Pressure and Environmental Uncertainty as Stimulants}}
		,
	author={{
			EndarArdiansyah
		} and {
			MuhammadPituringsih
		} and {
			Irwan
		}}
		
		
		
			,
	year={2017}
			,
	address={Jember}
		
	
	,
	note={paper at International conference on Good Corporate Governance to Face Global Competition, STIE MANDALA}

}

@incollection{b2,
	
	
		,
	title={{Identification of Factors Causing the Minimum Absorption of the District / City Budget in the Province of Riau in 2011}}
		,
	author={{
			EArif
		}}
	
	
		,
	journal={{Journal of Economics, Management and Accounting}}
		
			19
			2
			,
	year={2012}
		
	

}

@book{b3,
	
	
		,
	title={{Public Sector Accounting: An introduction. Erlangga Yogyakarta Publisher Bakara FS 2000 Factors Influencing the Absorption of the Regional Development Budget of the DKI Regional Government}}
		,
	author={{
			Ardana
		}}
		
			,
	year={2012. 2006}
		
	
	,
	note={Human Resource Management, Yogyakarta, Graha Ilmu, Arikunto Bastian, I}

}

@book{b4,
	
	
		,
	title={{Journal of contextual factors, budget absorption, procurement of goods / services, mixed methods of Gajah Mada}}
		,
	author={{
			DianJuliani
		} and {
			MahfudSholihin
		}}
		
		
			,
	year={University December 2014}
		
	

}

@incollection{b5,
	
	
		,
	title={{Regional Planning and Budgeting Courses in Regional Finance}}
	
	
		,
	booktitle={{Ministry of Finance of the Republic of Indonesia}}
				
			,
	year={2013}
		
	
	,
	note={Directorate General of Fiscal Balance}

}

@incollection{b6,
	
	
		,
	title={{Results of monitoring and evaluation Matters affecting budget absorption}}
		,
	author={{
			TreasuryDitjen Of
		}}
	
	
		,
	booktitle={{Ministry of finance}}
				Jakarta; Website
		
			,
	publisher={DG Treasury}
			,
	year={2011}
		
	

}

@book{b7,
	
	
		,
	title={{Factors Influencing Late Budget Absorption in theWork Unit Ministry in the Jakarta Region}}
		,
	author={{
			HendrisHerriyanto
		}}
		
			,
	year={2012}
		
		
			Thesis. Depok: University of Indonesia
		
	

}

@incollection{b8,
	
	
		,
	title={{Analysis of Factors That Cause Concentration of Budget Absorption at the End of the Fiscal Year: Study of Work Units in the KPPN Kediri Area}}
		,
	author={{
			KuswoyoIwan Dwi
		}}
	
	
		,
	journal={{Thesis. Yogyakarta: Faculty of Economics and Business}}
		
			,
	year={2011}
		
		
			Gadjah Mada University
		
	

}

@incollection{b9,
	
	
		,
	title={{Effect of Contextual Factors on Perceptions of Budget Absorption Regarding the Procurement of Goods / Services}}
		,
	author={{
			DJuliani
		} and {
			MSholihin
		}}
		
	
	
		,
	journal={{Indonesian Journal of Accounting and Finance}}
		
			11
			2
			
			,
	year={2014}
		
	

}

@book{b10,
	
	
		,
	title={{Analysis of Factors Causing Concentration Absorption of Budget Spending at the End of the Fiscal Year (Study of Work Units in the Kediri KPPN Area}}
		,
	author={{
			Siswoyo
		}}
		
			,
	year={2012. 2012}
		
		
			Gadjah Mada University
		
	

}

@book{b11,
	
	
		,
	title={{Analysis of Budget Absorption Post-Application of Sipp Application at Work Unit for the Implementation of the National Road Wil. I Dinas Pu Prov. Kaltim eJournal Business Administration}}
		,
	author={{
			Kuncoro
		}}
		
		
			,
	year={2013. 2013}
			1
		
	

}

@incollection{b12,
	
	
		,
	title={{The Influence of Human Resources Capacity, Budget Planning and Budget Implementation against the Budget Absorption of the Regional Work Unit (SKPD) in Banda Aceh City Government}}
		,
	author={{
			CMalahayati
		} and {
			Islahudin
		} and {
			HBasri
		}}
		
		
	
	
		,
	journal={{Journal of Masters in Accounting Postgraduate Syiah Kuala University}}
		
			
			,
	year={2015}
		
	

}

@incollection{b13,
	
	
		,
	title={{Effect of Gender Diversity and Age of Treasury Officials on Absorption of Work}}
		,
	author={{
			; AndiMardiasmo
		} and {
			Mardiasmo
		}}
		
	
	
		,
	journal={{Business Research Methods. Publisher: Salemba Empat Jakarta. Noviwijaya}}
		
			,
	year={2009. 2005. 2006. 2003. 2013}
		
		
			Salemba Publisher University of Indonesia. Now
		
	
	,
	note={Public Sector Accounting Edition 2. Publisher Andi. Yogyakarta 17. Nordiawan. Unit Budgets on the Payment Scope of Semarang}

}

@book{b14,
	
	
		,
	title={{State Finance [Public Finance], translated by St. Dianjung Republic of Indonesia's Presidential Regulation Number 54 Year 2010, Regarding Procurement ofGoodsGovernment/ Services Republic of Indonesia's Presidential Regulation Number 72 (2012), 19. Amendments to the Republic of Indonesia's Presidential Regulation Regarding}}
		,
	author={{
			OttoEckstein
		}}
		
			,
	year={1990}
		
	
	,
	note={Procurement of Government Goods / Services}

}

@book{b15,
	
	
		,
	title={{Analysis of Factors Affecting Budget Absorption in the Payment Unit of the Blitar KPPN Scope. Scientific journals}}
		,
	author={{
			PrasetyoPriatno
		} and {
			Adi
		}}
		
		
			,
	year={2013}
			,
	address={Malang}
		
		
			Brawijaya University
		
	

}

@book{b16,
	
	
		,
	title={{Analysis of Factors that Influence Budget Absorption in Regional Work Units in Bengkulu Province Government}}
		,
	author={{
			CarlinPutri
		} and {
			Tasya
		}}
		
		
			,
	year={2014}
		
		
			Thesis. Bengkulu: Bengkulu University
		
	

}

@book{b17,
	
	
		,
	title={{Effect of Competence and Motivation on Budget Quality with Regulations as Moderation Variables}}
		,
	author={{
			DaniatiPutri
		}}
		
			,
	year={2014}
		
		
			Thesis. Padang: Andalas University
		
	

}

@book{b18,
	
	
		,
	title={{Journal of Analysis of Factors That Influenced the Absorption of Ability in}}
		,
	author={{
			AhmadRifa
		}}
		
		
			Budget Post-Graduate University of Mataram
		
	

}

@book{b19,
	
	
		,
	title={{Analysis of Delay in Absorption of Budget Spending for Ministries / Institutions of the 2010 Fiscal Year in the Payment Area of the KPPN Pekanbaru}}
		,
	author={{
			RetnoMuliasih
		}}
		
			,
	year={2011}
		
		
			Thesis. Jakarta: Faculty of Economics, University of Indonesia
		
	

}

@incollection{b20,
	
	
		,
	title={{Factors Affecting the Realization of Education Expenditures in Aceh Province}}
		,
	author={{
			DarwanisRuwaida
		} and {
			SyukriyAbdullah
		}}
		
	
	
		,
	journal={{Journal of Accounting Masters}}
		
			4
			4
			,
	year={2015}
		
		
			Postgraduate at Syiah Kuala University
		
	

}

@book{b21,
	
	
		,
	title={{Analysis of Factors Affecting the Stacking of Absorption of Expenditures at the End of the Fiscal Year (Study of Work Units in the Payment Area of the Yogyakarta State Treasury Service Office)}}
		,
	author={{
			Sukadi
		}}
		
			,
	year={2012}
			,
	publisher={Gadjah Mada Yogyakarta}
			,
	address={University}
		
	

}

@book{b22,
	
	
		,
	title={{Relationship to the Arrangement of Capital Expenditures with the Effectiveness of Capital Absorption Absorption. Study on Government Regency/ City Region IV Priangan}}
		,
	author={{
			Shenny
		}}
		
			,
	year={2012}
		
	
	,
	note={West Java. Indonesian education university}

}

@book{b23,
	
	
		,
	title={{Factors Causing the Low Absorption of Spending in Ministries / Institutions FY 2010 by: Adrianus Dwi Siswanto and Sri Lestari Rahayul}}
		,
	author={{
			RahayuSiswanto
		}}
		
			,
	year={2010}
		
	

}