EVALUASTION E-BUDGETING REGIONAL GOVERNMENT FROM SERVICE QUALITY AND HUMAN CAPITAL

Abstract E-budgeting is an electronic-based budgeting system, typically using computer applications, to facilitate the process of preparing regional budgets (APBD). Its goal is to increase transparency and accountability in regional financial management. This research uses a survey method, process the collected data using a data processing program SEM (Structural Equation Modeling) with the Partial Least Square (PLS) version 3.0 Partial Least Square (PLS) program application. Sample size calculations must be considered in research, especially in survey research known as Slovin's formula. A population of 1500, with a total of around 316 OPDs in Regional Governments throughout East Java, each with 20 City. Service quality in public sector organizations is significantly impacted by both human capital and e-budgeting systems. Effective human resource management, including employee training and development, is crucial for delivering quality services. E-budgeting, which streamlines the budget process through electronic systems, can enhance transparency, efficiency, and accountability in resource allocation, ultimately contributing to improved service delivery. Quality of service and Human Capital have an influence on E-Budgeting Satisfaction and it was also found that E-Budgeting Satisfaction mediates in influencing the Impact or Benefits of E-Budgeting. Service quality and human capital and, Satisfaction e-budgeting are vital components in Impact or benefits e-budgeting, achieving high-quality public services. Investing in both areas, along with fostering a supportive environment, is crucial for public sector organizations to effectively meet the needs of citizens.