Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan anggaran, kompetensi sumber daya manusia, pengadaan barang/jasa dan komitmen organisasi terhadap penyerapan anggaran.  Pendekatan menggunakan pendekatan kuantitatif dengan jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang bersumber pada data primer. Sampel dalam penelitian ini adalah 99 pegawai yang bekerja di UNNES. Alat analisis yang digunakan adalah SmartPLS versi 3.3.9. Hasil penelitian menunjukkan perencanaan anggaran, kompetensi sumber daya manusia, pengadaaan barang/jasa dan komitmen organisasi berpengaruh positif terhadap penyerapan anggaran.

The purpose of this study is to analyze the effect of quality human resource, quality application, reward and punishment, organization management, and socialization and training on the effectiveness of the preparation of cash withdrawal planning. This research method uses primary data with a sample of 92 respondents. The analytical tool used is SmartPLS version 3.3.3. The results of the study show that the quality of human resources and reward and punishment have a positive effect on the effectiveness of the preparation of cash withdrawal planning. Application quality and organizational management have no effect on the effectiveness preparation of cash withdrawal planning. However, socialization and training have a negative effect on the effectiveness of the preparation of cash withdrawal planning.  Keywords: cash withdrawal planning (RPD), quality human resource, quality application, reward and punishment, organization management, socialization and training