Adi Priatno, Prasetyo. 2013. Analysis of Factors Affecting Budget Ab- sorption in the Payment Unit of the Blitar KPPN Scope. Malang: Faculty...
Bappenas. 2012. Report on the Problem of Absorption of the 2011 Budget in Six Ministries / Institutions and Local Government Work Units in...
Planning and Financial Bureau. 2014. Better Practice Guide for Perfor- mance-Based Budgeting. Jakarta.
Fitriany, Nur, Masdjojo, and Titiek Suwarti. 2015. Exploring the Factors That Impact The Accumulation Of Budget Absorption At The End Of The...
Ghozali, Imam. 2016. Multivariate Analysis Application with the IBM SPSS 23.0 Program. Semarang: Diponegoro University.
Hadari, Nawawi. 2011. Social Field Research Methods. Yogyakarta: Gad- jah Mada University Press.
Herriyanto, Hendrix. 2012. Factors Influencing Late Budget Absorption in the Work Unit of Ministries / Institutions in the Jakarta Area. Thesis....
Kuswoyo, Iwan Dwi. 2011. Analysis of Factors That Caused Concentra- tion of Absorption of Budget Spending at the End of the Fiscal Year: A...
Manasan, Rosario G., and Mercado, Ruben G. 2001. An Assessment of the Absorptive Capacity of Agencies Involved in The Public Works Sec- tor.Discussion...
Mardiasmo. 2009. Public Sector Accounting. Yogyakarta: ANDI. Ministry of Finance, Planning, and Economic Development of Uganda. 2011. Absorptive...
Musgrave, Richard A., and Musgrave, Peggy B. 1984. Public Finance in Theory and Practice. Kogakusha: Mc. Graw Hill.
Ndubuisi, Luke (Center for Democracy and Development). 2005. A Handbook on Budgeting: A Guide to the Due Process Approach. Lagos: Rehoboth...
Princess, Carlin Tasya. 2014. Analysis of Factors Affecting Budget Absorption in Regional Work Units in Bengkulu Province Government. Thesis....
Radev, Dimitar and Khemani, Pokar. 2009. Commitment Controls. New York: Internasional Monetary Fund.
Subarja. 2015. Pembayaran Belanja Modal dengan Uang Persediaan. Pusdiklat Anggaran dan Perbendaharaan: Bogor.
Sugiyono 2016. Metode Penelitian Kualitatif Kuantitatif dan R&D. Bandung: Alfabeta.
Sulaeman, Agus Sunarya, Andy Prasetyawan Hamzah, dan Rame Priyan- to. 2012. Penyerapan Anggaran di Kementerian Keuangan RI dan Fak- tor-Faktor...
Yuwono, Sony, Dwi Cahyo Utomo, H Suheiry Zein dan H Azrafiany AR 2008. Memahami APBD dan Permasalahnnya: Panduan Pengelolaan Keuangan Daerah....
Peraturan Perundang-Undangan
Republik Indonesia. 2010. Peraturan Pemerintah Nomor 90 Tahun 2010 tentang Penyusunan Rencana Kerja dan Anggaran Kementerian Negara/ Lembaga....
Kementerian Keuangan. 2012. Peraturan Menteri Keuangan Nomor 190/ PMK.05/2012 tentang Tata Cara Pembayaran Dalam Rangka Pelaksan- aan Anggaran...
Kementerian Keuangan. 2015. Peraturan Menteri Keuangan Nomor 196/ PMK.02/2015 tentang Petunjuk Penyusunan dan Penelaahan RKA-K/L dan Pengesahan...
Kementerian Keuangan. 2015. Surat Edaran Nomor 32/MK.1/2015 Tata Cara Pengukuran Indikator Kinerja Utama Penyerapan Anggaran dan Pencapaian...
