Analysis of Budgetary Slack Indications in the Implementation Effectiveness of the Family Hope Program

  • Enike Tje Yustin Dima Dima Katolik Widya Mandira University, Indonesia
  • Antonius Yohanes William Timuneno Katolik Widya Mandira University, Indonesia
  • Susana Purnamasari Baso Katolik Widya Mandira University, Indonesia
  • Maksimilianus Paulus Jati x Baso Katolik Widya Mandira University, Indonesia
  • Marianus Antonius Deo Datus Banase Katolik Widya Mandira University, Indonesia
Keywords: Family Hope Program, Budgetary Slack, Effectiveness, Poverty, South Amarasi

Abstract

This study aims to explore the influence of budgetary slack and implementation effectiveness on the success of the Family Hope Program (PKH) in Buraen Village, South Amarasi District. The problem of high poverty and unequal distribution of PKH assistance recipients is the main background. This study uses a quantitative approach with the Partial Least Squares (PLS) method and involves 84 respondents selected through purposive sampling. The analysis results show that budgetary slack has a positive and significant effect on the success of PKH with a coefficient of 0.677 (p < 0.01), while effectiveness also has a positive effect with a coefficient of 0.202 (p < 0.10). The coefficient of determination (R²) value of 0.735 indicates that 73.5% of the variation in PKH success can be explained by these two variables. These findings indicate that strategically managed budget flexibility and effective program implementation can increase the social impact of PKH, especially in the education, health, and economic aspects of poor households. Therefore, PKH implementing agents have an important role not only as administrative distributors, but also as adaptive decision makers in addressing the dynamics of local needs.

References

Alshami, S., Omar, B., & Alshami, M. (2022). Digital Transformation In Public Administration: A Systematic Review. Journal Of Public Administration Research And Theory, 32(4), 501–518.

Amarasi Selatan Dalam Angka – BPS, 2024. (N.D.). Retrieved May 7, 2025, From Https://Kupangkab.Bps.Go.Id/Id/Publication/2024/09/26/475be25f94bbf9d9d93cfdd4/Kecamatan-Amarasi-Selatan-Dalam-Angka-2024.Html

Arifin, J. (2020). Budaya Kemiskinan Dalam Penanggulangan Kemiskinan Di Indonesia. Sosio Informa, 6(2), 114–132. Https://Doi.Org/10.33007/Inf.V6i2.2372

Azmi, R., Hasibuan, P., & Rahayu, S. U. (2023). Analisis Pengukuran Temperatur Udara Dengan Metode Observasi Analysis Of Air Temperature Measurements Using The Observational Method. Abdimas Jurnal Garuda Pengabdi Kpd. Masy., 1(1).

Badan Pusat Statistik. (2023). Persentase Penduduk Miskin Maret 2023.

Bangun, H., Siagian, M., & Humaizi, H. (2019). The Effectiveness Of The Ministry Of Social Family’s Hope Program (Program Keluarga Harapan) In Increasing The Welfare Of The District Of Medan Johor. International Journal Of Multicultural And Multireligious Understanding, 6(4), 125–134.

Creswell, J. W., & Creswell, J. D. (2018). Research Design: Qualitative, Quantitative, And Mixed Methods Approaches (5th Ed.). SAGE Publications.

Darmastuti, E., Widiyanto, M. K., & Radjikan, R. (2023). EFEKTIVITAS PROGRAM KELUARGA HARAPAN (PKH) DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI KELURAHAN SIDOMULYO KECAMATAN TUBAN KABUPATEN TUBAN. PRAJA Observer: Jurnal Penelitian Administrasi Publik (E-ISSN: 2797-0469), 3(02), 187–192. Https://Aksiologi.Org/Index.Php/Praja/Article/View/1082

Dinar, Y. B. K. L. (2022). THE EFFICIENCY OF THE NATIONAL ECONOMIC RECOVERY PROGRAM IN WITHSTANDING THE IMPACT OF THE COVID-19 PANDEMIC. Jurnal Litbang Sukowati: Media Penelitian Dan Pengembangan, 6(1), 68–83. DOI: 10.32630/Sukowati.V6i1.324

Djabar, D. A., Olilingo, F. Z., & Santoso, I. R. (2022). Efektivitas Pelaksanaan Program Keluarga Harapan (PKH) Dalam Upaya Penanggulangan Kemiskinan Di Desa Lonuo Kecamatan Tilingkabila Kabupaten Bonebolango. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 10(2), 581–588. Https://Doi.Org/10.37676/Ekombis.V10i2.1887

Djollong, A. F. (2014). Tehnik Pelaksanaan Penelitian Kuantitatif (Technique Of Quantitative Research). Istiqra’: Jurnal Pendidikan Dan Pemikiran Islam, 2 (1), 86–100.

Emzir. (2018). Metodologi Penelitian Pendidikan: Kuantitatif & Kualitatif. PT Raja Grafindo Persada.

Fitriawati, N., Herdiansah, A., & Gunawan, A. (2019). Sistem Informasi Program Keluarga Harapan Studi Kasus Kecamatan Kosambi Tangerang. JIKA (Jurnal Informatika), 3(2), 105–109. Http://Dx.Doi.Org/10.31000/Jika.V3i2.2095

Frasista, A., & Jalil, F. Y. (2025). Determinants Of Budgetary Slack . Https://Repository.Uinjkt.Ac.Id/Dspace/Handle/123456789/84679

Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2021). A Primer On Partial Least Squares Structural Equation Modeling (PLS-SEM) (3rd Ed.). SAGE Publications.

Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When To Use And How To Report The Results Of PLS-SEM. European Business Review, 31(1), 2–24.

Haliim, W., & Purba, D. (2023). Social And Bureaucratic Problems In Social Policy Implementation In Indonesia: A Study On The Program Keluarga Harapan (PKH). Jurnal Mediasosian: Jurnal Ilmu Sosial Dan Administrasi Negara, 7(1), 105–129. Https://Doi.Org/10.30737/Mediasosian.V7i1.4533

Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A New Criterion For Assessing Discriminant Validity In Variance-Based Structural Equation Modeling. Journal Of The Academy Of Marketing Science, 43, 115–135. Https://Doi.Org/10.1007/S11747-014-0403-8

Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2014). The Use Of Partial Least Squares Path Modeling In International Marketing. In R. R. Sinkovics & P. N. Ghauri (Eds.), New Challenges To International Marketing (Pp. 379–405). Emerald Group Publishing Limited.

KEMENSOS. (2019). Panduan Umum Pelaksanaan Program Keluarga Harapan. Kementerian Sosial Republik Indonesia.

Kristian, I. (2022). Implementasi Kebijakan Program Keluarga Harapan Di Kecamatan Pamulihan Kabupaten Garut. Dinamika: Jurnal Ilmiah Ilmu Administrasi Negara, 9(1), 23–37. Http://Dx.Doi.Org/10.25157/Dak.V9i1.6621

Lukka, K. (1988). Budgetary Biasing In Organizations: Theoretical Framework And Empirical Evidence. Accounting, Organizations And Society, 13(3), 281–301. Https://Www.Sciencedirect.Com/Science/Article/Abs/Pii/0361368288900050

Merchant, K. A., & Van Der Stede, W. A. (2007). Management Control Systems: Performance Measurement, Evaluation And Incentives. Pearson Education. Https://Repository.Uinjkt.Ac.Id/Dspace/Handle/123456789/84679

Muttakin, F., Fatwa, K. N., & Sarbaini, S. (2021). Implementasi Additive Ratio Assessment Model Untuk Rekomendasi Penerima Manfaat Program Keluarga Harapan. SITEKIN: Jurnal Sains, Teknologi Dan Industri, 19(1), 40–48. Http://Dx.Doi.Org/10.24014/Sitekin.V19i1.14786

Najidah, N., & Lestari, H. (2019). Efektivitas Program Keluarga Harapan (Pkh) Di Kelurahan Rowosari Kecamatan Tembalang Kota Semarang. Journal Of Public Policy And Management Review, 8(2), 69–87. Https://Doi.Org/10.14710/Jppmr.V8i2.23514

Pratiwi, E., & Adnan, M. A. (2022). Pengaruh Transparansi Anggaran Dan Akuntabilitas Keuangan Terhadap Kinerja Organisasi Sektor Publik. Jurnal Akuntansi & Keuangan Daerah, 21(1), 1–15.

Rahmawati, E., & Kisworo, B. (2017). Peran Pendamping Dalam Pemberdayaan Masyarakat Miskin Melalui Program Keluarga Harapan. Journal Of Nonformal Education And Community Empowerment, 161–169. Https://Doi.Org/10.15294/Jnece.V1i2.16271

Safitri, I., & Aliasuddin, A. (2016). Pengaruh Penduduk Terhadap Pertumbuhan Ekonomi. Jurnal Ilmiah Mahasiswa Ekonomi Pembangunan, 1(1), 56–65. Https://Jim.Usk.Ac.Id/EKP/Article/View/677

Sarstedt, M., Hair, J. F., Cheah, J. H., Stamerjohanns, H., & Ringle, C. M. (2021). How To Specify, Estimate, And Validate Higher-Order Constructs In PLS-SEM. Australasian Marketing Journal, 29(2), 125–139.

Sasmito, C., & Nawangsari, E. R. (2019). Implementasi Program Keluarga Harapan Dalam Upaya Mengentaskan Kemiskinan Di Kota Batu. JPSI (Journal Of Public Sector Innovations), 3(2), 68–74. Https://Doi.Org/10.26740/Jpsi.V3n2.P68-74

Sekretariat Kabinet RI. (2021). Pemerintah Gelontorkan Rp28,31 Triliun Untuk Program Keluarga Harapan 2021.

Steers, R. M. (1977). Antecedents And Outcomes Of Organizational Commitment. Administrative Science Quarterly, 46–56. Https://Doi.Org/10.2307/2391745

Sudaryono. (2017). Metodologi Penelitian Kuantitatif Kualitatif Dan Mix Method. Andi Offset.

Sugiyanto, B., & Rosyidah, U. (2022). Evaluasi Dampak Program Keluarga Harapan (PKH) Terhadap Peningkatan Kesejahteraan Keluarga Penerima Manfaat. Jurnal Ilmu Sosial Dan Ilmu Politik, X(Y), AA-BB.

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Alfabeta.

Sugiyono. (2021). Statistika Untuk Penelitian. Alfabeta.

Tenenhaus, M., Amato, S., & Esposito Vinzi, V. (2004). A Global Goodness-Of-Fit Index For PLS Structural Equation Modelling. Proceedings Of The XLII SIS Scientific Meeting, 1(2), 739–742. Https://Www.Sis-Statistica.Org/Old/Htdocs/Files/Pdf/Atti/Rsba2004p739-742.Pdf

Wardani, D. N., & Mulyati, D. (2021). Partisipasi Masyarakat Dalam Implementasi Program Keluarga Harapan (PKH) Di Desa X. Jurnal Analisa Sosiologi, 10(2), 180–195.

World Bank. (2023). Poverty And Shared Prosperity 2023: Reversals, Recoveries, And Resilience. World Bank Publications.

Young, S. M. (1985). Participative Budgeting: The Effects Of Risk Aversion And Asymmetric Information On Budgetary Slack . Journal Of Accounting Research, 829–842. Https://Doi.Org/10.2307/2490840

Published
2025-09-30
How to Cite
Dima, E. T. Y. D., Timuneno , A. Y. W., Baso, S. P., Baso, M. P. J. x, & Banase, M. A. D. D. (2025). Analysis of Budgetary Slack Indications in the Implementation Effectiveness of the Family Hope Program. Journal La Sociale, 6(6), 1771-1781. https://doi.org/10.37899/journal-la-sociale.v6i6.2497