<p><em>This study aims to analyze the effect of budget planning, human resource competence and budget evaluation on budget absorption through organizational commitment as a moderating variable</em><em>.</em><em> The population in this study were 35 district / city offices of the Ministry of Religion in Central Java and 1 Regional Office of the Ministry of Religion, Central Java Province. The sample was 106 respondents. The respondents are financial management employees, namely planners, commitment makers, expenditure treasurers and financial management staff in 36 work units within the Regional Office of the Ministry of Religion, Central Java Province. Data collection was carried out through a survey using a questionnaire distributed to respondents. Data were analyzed using partial least square (PLS) with SmartPLS tools.</em><em> </em><em>The results showed that budget planning, human resource competence and budget evaluation had a positive and significant effect on the level of budget absorption. The organizational commitment variable does not strengthen the influence of budget planning, human resource competence and budget evaluation on budget absorption in the work unit within the Regional Office of the Ministry of Religion of Central Java Province.</em></p><p>Penelitian ini bertujuan menganalisis pengaruh perencanaan anggaran, kompetensi sumber daya manusia dan evaluasi anggaran terhadap penyerapan anggaran melalui komitmen organisasi sebagai variabel moderasi. Populasi dalam penelitian ini adalah 35 Kantor Kementerian Agama kabupaten/kota di Jawa Tengah dan 1 Kantor Wilayah Kementerian Agama Provinsi Jawa Tengah. Sampel sebanyak 106 responden. Responden penelitian adalah pegawai pengelola keuangan, yaitu Perencana, Pejabat Pembuat Komitmen, Bendahara Pengeluaran dan Staf Pengelola Keuangan pada 36 satuan kerja pada lingkup Kantor Wilayah Kementerian Agama Provinsi Jawa Tengah. Pengumpulan data dilakukan melalui survei dengan   menggunakan kuesioner yang dibagikan kepada responden. Data dianalisis dengan menggunakan <em>partial least square</em> (PLS). Hasil Penelitian menunjukkan bahwa perencanaan anggaran, kompetensi sumber daya manusia dan evaluasi anggaran berpengaruh positif dan signifikan terhadap tingkat penyerapan anggaran. Variabel komitmen organisasi tidak memperkuat pengaruh perencanaan anggaran, kompetensi sumber daya manusia dan evaluasi anggaran terhadap penyerapan anggaran pada satuan kerja lingkup Kantor Wilayah Kementerian Agama Provinsi Jawa Tengah.</p>

<h3><em>Mico Small and Medium Enterprises (MSMEs) play a very important role in stability, job creation and economic development of the nation. Thus, MSMEs need to acquire the attention of all parties by paying attention to the potential that exists in each region especially in the era of Asean Economic Community (AEC). This research is generally aimed to describe: MSMEs Strategy in facing AEC. This research uses descriptive explorative approach by analyzing MSMEs strategy in facing AEC. The survey was conducted on five featured clusters of MSMEs in Semarang City namely batik cluster, food processing cluster, handicraft cluster, tourism cluster and milkfish cluster. The population of this study consists of MSMEs entrepreneurs who joined MSMEs clusters in the city of Semarang. Selection of Semarang city as a research location is determined based on the consideration of economic development plan aspect especially in the field of trade. Determination of the MSMEs entrepreneur samples is done purposively based on the consideration of homogeneity and real condition of MSMEs clusters in Semarang City. The number of employer samples is 78 people. Data obtained from the field of research are analyzed descriptively by using Internal-External Matrix model. This study resulted in the conclusion that to face the era of AEC, the appropriate strategies for MSMEs in Semarang city is the strategy of growth through horizontal integration.</em></h3>