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Journal articles on the topic 'Budget revision'

Author: Grafiati

Published: 5 June 2025

Last updated: 15 July 2025

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1

Yulianti, Nur Wachidah. "Serapan Anggaran UIN Syarif Hidayatullah Jakarta: Sebelum dan Sesudah Revisi Anggaran." Akuntabilitas 12, no. 1 (2019): 37–52. http://dx.doi.org/10.15408/akt.v12i1.10957.

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This research aims to see whether there are mean differences in budget absorption before and after the budget revision carried out by Syarif Hidayatullah State Islamic University Jakarta in 2017. In 2017, it is known that Syarif Hidayatullah State Islamic University Jakarta has made 8 budget revisions. At the end of 2017, the average budget absorption before revision was 86.27% and the average budget absorption after revision was 86.11%. By using paired sample t test, the test result shows a significance value (2-tailed) of paired samples test between budget absorption before revision and budg

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Roswinna, Winna, Annisa Fitri Anggraeni, Deden Komar Priatna, Nancy Monalisa, and Roby Ahada. "FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENYERAPAN ANGGARAN DI BALAI BESAR KONSERVASI SDA JAWA BARAT." Value : Jurnal Manajemen dan Akuntansi 18, no. 1 (2023): 167–81. http://dx.doi.org/10.32534/jv.v18i1.3883.

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The State Revenue and Expenditure Budget as an acceleration of budget implementation is needed to support sustainable national development programs by optimizing the role of state revenues and expenditures, especially Ministry/Institution revenue and spending on economic growth each year. A good understanding of the mechanisms for compiling Ministry/Institution budgets is very important to be understood by various parties, especially in the framework of achieving optimal work unit goals and functions. The aim of the study was to find out the condition of stakeholder participation in budgeting,

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Totoh Abdulfatah and Runita Arum Kanti. "Analisis Prosedur Revisi Daftar Isian Pelaksanaan Anggaran Satuan Kerja Kepada Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Jawa Barat." JURNAL RUMPUN MANAJEMEN DAN EKONOMI 1, no. 5 (2024): 174–78. http://dx.doi.org/10.61722/jrme.v1i5.2898.

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Budgets are important for the sustainability of a country. Budgets are used for economic policy and also finance government activities. When the economy is down and the private sector is not functioning well, government spending can help boost the economy. Government expenditure is contained in the State Budget (APBN). Good budget absorption must be accompanied by good budget planning. Budget absorption can be used as an indicator to show the effectiveness of programs that have been carried out by the government. budget revision is a change in the details of the budget made based on the APBN i

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DIAN, INDUDEWI, RAHMAWATI RAHMAWATI, NUR PROBOHUDONO AGUNG, and MUTHMAINAH MUTHMAINAH. "DOES SOCIAL EXCHANGE AFFECT BUDGET REVISION DECISION-MAKING?" Seybold Report 17, no. 05 (2022): 32–45. https://doi.org/10.5281/zenodo.6582874.

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<strong>Abstract</strong> Decision-making during budget revision is crucial because it is critical in determining the success of organizational performance. Revision in the budget can bring up potential changes to the agreement among budget actors that already settled during the budget preparation. The problem can arise when each budget actor tries to defend his/her unit's interests or interests. Social exchange theory is useful to disclose the exchange during budget revision. The results using PLS-SEM show some essential findings. First, the social exchange measured with trust and high co

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Wibawa, Muhammad Aripradana, and Puji Wibowo. "PENGELOLAAN ANGGARAN PADA MASA PANDEMI COVID-19 DI KPPBC TMP A MARUNDA DALAM PERSPEKTIF AKUNTANSI." Jurnalku 1, no. 2 (2021): 124–40. http://dx.doi.org/10.54957/jurnalku.v1i2.29.

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The Covid-19 pandemic has caused dynamics in the budget absorption process, sothat budget revisions are very crucial in determining the absorption rate and work unit operations. This study aims to measure the accuracy of KPPBC TMP A Marunda in preparing the budget and knowing the policies taken in the face of the Covid-19 pandemic. The analytical method used is a qualitative analysis by processing data through interviews, observations, and literature studies. Based on the results of data processing, the budget revision in the 2020 fiscal year was carried out with several themes, including budg

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Rahmanto, Dedi. "UPAYA MENINGKATKAN KUALITAS PENYERAPAN ANGGARAN SULAWESI SELATAN TAHUN 2023." Referensi : Jurnal Ilmu Manajemen dan Akuntansi 12, no. 1 (2024): 76–83. http://dx.doi.org/10.33366/ref.v12i1.5512.

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Purpose: This study aims to analyze the quality of budget implementation by work units partnering with KPPN Makassar I in the first semester of 2023, focusing on factors affecting the low level of budget absorption. The method used was a survey utilizing questionnaires, which were distributed to 80 respondents from work units in Makassar City, Maros, and Pangkep. The questionnaire was designed to collect data on aspects of Budget Revision, Disbursement, Work Execution, Administration, Human Resources (HR), and Compliance. Data analysis was performed by evaluating responses to these aspects. Th

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7

Ramdany, Ramdany, and Aqliana Chaeriyyah. "ANALYSIS OF BUDGET PERFORMANCE: SPENDING VARIANCE, BUDGET REVISION AND BUDGET BLOCKING." EKUITAS (Jurnal Ekonomi dan Keuangan) 7, no. 2 (2023): 181–202. http://dx.doi.org/10.24034/j25485024.y2023.v7.i2.5266.

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The purpose of this study is to ascertain the impact of changes in government expenditures, budget revisions, and budget blockages on Indonesia's Work Plan and Budget of Ministries/Agencies (RKA-K/L) implementation's performance value from 2016 to 2020. The study was conducted on 12 Ministries/Institutions (K/L) with a quantitative descriptive approach. Data analysis used descriptive statistics and the method of Structural Equation Modeling (SEM). The results of the study indicate that budget revisions and budget blockages affect the budget performance value of Ministries/Agencies (RKA-K/L) wi

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Zunaidi, Achmad, Nurdianti Komariyah, and Aziz Wahyu Suprayitno. "EVALUASI TINGKAT KEPUASAN PELAYANAN REVISI ANGGARAN." Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) 4, no. 2 (2022): 143–64. http://dx.doi.org/10.33827/akurasi2022.vol4.iss2.art174.

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Stakeholder satisfaction is an important issue in public services organized by the bureaucracy. This study aims to measure the satisfaction of budget revision services organized by the Directorate of Budget for Human Development and Culture, Directorate General of Budget. The analytical tools used consist of the Customer Satisfaction Index (CSI), Service Quality (Servqual), and Importance Performance Analysis (IPA). CSI analysis is intended to determine the level of customer satisfaction. Meanwhile, Servqual analysis to identify the importance of each service dimension. IPA identify the level

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9

Fitriandini, Dinda, and Tituk Diah Widajantie. "The Effect of Participation in Budgeting, Utilization of Information Technology, and Budget Revision on the Effectiveness of Surabaya Government OPD Budget Management." Accounting and Finance Studies 1, no. 2 (2021): 125–37. http://dx.doi.org/10.47153/afs12.1252021.

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This study aims to examine (1) the effect of budgetary participation on budget effectiveness, (2) the effect of the use of information technology on the effectiveness of budget management, (3) the effect of budget revisions on the effectiveness of budget management. The endogenous variable used is the effectiveness of budget management. This study used a sample of Surabaya City Regional Apparatus Organizations, namely 21 Surabaya City Offices. The method used to collect data was purposive sampling method, by distributing questionnaires. Data analysis techniques used Partial Least Square (PLS)

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Pambudi, Yoga Aditya, Safuan Safuan, Almira Rizqia, Musa Alkadhim Alhabsy, Kasmir Kasmir, and Elmie Elmie. "Pengaruh Proporsi Jenis Belanja, Kebijakan Revisi Anggaran, dan Lokasi Satuan Kerja terhadap Realisasi Penyerapan Anggaran Selama Pandemi Covid-19 pada Satuan Kerja di Lingkup Direktorat Jenderal Kekayaan Negara." Ekonomis: Journal of Economics and Business 8, no. 2 (2024): 1032. http://dx.doi.org/10.33087/ekonomis.v8i2.1345.

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The aim of this research is to determine the influence of the proportion of types of expenditure, budget revision policy, and work unit location on the level of realization of budget absorption, as well as to determine the joint influence of the proportion of types of expenditure, budget revision policy, and location of work units on the level of realization of absorption. budget during the Covid-19 pandemic in Work Units within the Directorate General of State Assets. This research uses the linear regression method. The data used in this research is secondary data originating from the DJKN Fi

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11

Feld, Lars P., and Friedrich Heinemann. "Symposium on the Future and past of European Union Finances." Public Finance and Management 9, no. 4 (2009): 470–76. http://dx.doi.org/10.1177/152397210900900401.

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Following the agreement on the current multi-annual financial framework, the European Union discusses possibilities of revising the EU budget. This process is supposed to be finished in 2009. This symposium aims at contributing to the debate and to a better understanding of what drives spending and revenue of the EU. It first contains papers that are formulating proposals for a revision of EU finances and second studies that empirically analyze which economic and political factors determine the EU budget.

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12

Rokicki, Bartłomiej. "European Union Budget Revision and Cohesion Policy Reform." Gospodarka Narodowa 217, no. 7-8 (2007): 105–25. http://dx.doi.org/10.33119/gn/101412.

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13

Rakovsky, I. D. "Modern budget policy: features and criteria for assessing quality." Management and Business Administration, no. 3 (October 19, 2022): 175–83. http://dx.doi.org/10.33983/2075-1826-2022-3-175-183.

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The development of the principles of an appropriate budget policy (or a budget policy of adequate quality) is the central topic of research by Russian and foreign scientists, experts from the International Monetary Fund and the World Bank as a response to the need of the world community to search for universal tools for ensuring economic growth with the unconditional fulfillment of current budget obligations, which in including the ability to mitigate the negative effects of fluctuations in economic cycles. Revision of the significance and role of the budget as one of the main instruments for

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14

Luthfi Ridhoul Aziz and Akie Rusaktiva Rustam. "Pengaruh Kualitas Dipa Dan Ketepatan Penyelesaian Tagihan Terhadap Kualitas Penyerapan Anggaran." Telaah Ilmiah Akuntansi dan Perpajakan 2, no. 4 (2024): 654–70. https://doi.org/10.21776/tiara.2024.2.4.135.

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This research aims to measure the effect of budget planning and implementation using the variables of Budget Implementation Statement (DIPA) revision, deviation on page III of DIPA, and bill settlement timeliness on the budget absorption quality of the work unit (sicker) of State Treasury Service Office (KPPN) of Samarinda, based on Goal Setting Theory and Stewardship Theory. DIPA revisions, deviation on page III of DIPA, and bill settlement timeliness are measured based on PER-5/PB/2022 about technical guidelines for assessing the Budget Implementation Performance Indicator (IKPA) spending of

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15

Chang, Young Kuen. "Critical REVIEW ON korean constitution revision of budget law." Korean Association of International Association of Constitutional Law 25, no. 1 (2019): 49–75. http://dx.doi.org/10.24324/kiacl.2019.25.1.49.

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16

Oleh, Oleshko, and Blinov Yurii. "Ways of improvement of defence planning mechanism in the Ministry of Defence of Ukraine." Political Science and Security Studies Journal 2, no. 1 (2021): 40–46. https://doi.org/10.5281/zenodo.4658015.

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The article focuses on generalizing the requirements of the current legislation, other normative legal acts, own theoretical studies and assessing the effectiveness of defense and budget planning systems in Ukraine. At present, defense reform is based on the principles and principles governing the NATO member states, which in turn requires a revision of the current system and the introduction of new approaches and mechanisms in the defense and budget planning system. The goal of this article is revealing defence planning mechanism improvement ways in the Ministry of Defence of Ukraine.

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17

Shahini, Ledjon, and Perseta Grabova. "Economic Role of Government Budget Revision in the Presence of COVID-19." Economies 11, no. 4 (2023): 118. http://dx.doi.org/10.3390/economies11040118.

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Fiscal policies are one of the most important instruments of government to guide the progress of the country’s economic development. They find significant use in cases where the economy is experiencing a period of recession, such as the current one caused by COVID-19. This study aims to assess the multiplier effects that budget revision has on the economy for the case of Albania, and more specifically by referring to the initial and revised budget scenario for the year 2020 which is characterized by significant changes caused by the presence of COVID-19. Referring to the multipliers from the i

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18

Sartika, Ika, and Puji Wibowo. "Penyajian Dan Pengungkapan Realisasi Anggaran Belanja Selama Masa Pandemi Covid-19 pada Kantor Pelayanan Pajak Pratama Bantaeng." JAZ:Jurnal Akuntansi Unihaz 4, no. 2 (2021): 184. http://dx.doi.org/10.32663/jaz.v4i2.2442.

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Covid-19 pandemic has caused the central government to issue new regulations for refocusing and reallocating the budget as a step in handling the impact of the pandemic in the government sector. Therefore, this study aims to review how Bantaeng Tax Office in responding new regulations and measure the quality of presentation and disclosure regarding the budget during the Covid-19 pandemic in financial statements. This study used primary data in the form of Unaudited financial statements in 2020 and Audited financial statements in 2019 as a comparison. The method used was content analysis result

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19

Büttner, Thiess. "Gestiegene finanzpolitische Unsicherheit – zur Finanzpolitik des Bundes nach dem Urteil zum zweiten Nachtragshaushalt 2021." Wirtschaftsdienst 104, no. 1 (2024): 9–13. http://dx.doi.org/10.2478/wd-2024-0007.

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Abstract The paper deals with the current budget crisis in Germany, which was triggered by an attempt to increase public debt beyond the limits of the German constitution. The rejection of the Supplementary Budget 2021 of the federal government by the Constitutional Court in November 2023 requires a substantial revision of budget plans. The paper first asks why fiscal policy has moved outside the rules of the constitution. The paper then addresses the question of whether the necessary turnaround in financial policy has now been initiated. To this end, the paper explores the recent supplementar

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20

Herlina, Herlina, and Kusiyah Kusiyah. "Optimizing Revenue through Inventory Planning, Budget Revision, and Buprenorphine Inventory Turnover Analysis at Jakarta Drug Dependence Hospital Jakarta." Journal of Research in Business, Economics, and Education 5, no. 4 (2023): 24–38. http://dx.doi.org/10.55683/jrbee.v5i4.457.

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This research has the main objective of examining the impact of inventory planning, budget revision, and inventory turnover of buprenorphine drugs on revenue at the Drug Dependence Hospital (RSKO) Jakarta. The research process was conducted in the environment of RSKO Jakarta, focusing on drug addiction. The data used are secondary data obtained from the Finance Department, Planning Department, and Pharmacy Installation of RSKO Jakarta from 2017 to 2021. Data analysis was performed using the path analysis method with the support of SmartPLS software version 3.0. The research results show some s

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21

Irawan, Shiddiq Ardhi. "Measurement of Ministry/Institution Budget Performance Efficiency Using Data Envelopment Analysis (DEA)." Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) 2, no. 1 (2020): 43. http://dx.doi.org/10.33827/akurasi2020.vol2.iss1.art57.

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Efficiency is one of the tools used by the Government to measure the success of an activity. Based on PMK Number 214/ PMK.02/2017 it is regulated regarding the measurement and Evaluation of Budget Performance for the implementation of Work Plans and Ministries/Institutions Budgets. To measure budget performance achievement based on aspects of implementation 4 (four) variables i.e. budget absorption, output achievements, efficiency, and consistency of budget absorption towards planning, are used. This study aims to measure the efficiency level of Ministries/Institutions budget performance using

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22

Kim, Jagyeong. "An Interview-based Investigation into Bilingual Revision Practice." Korean Society of Culture and Convergence 45, no. 12 (2023): 1169–80. http://dx.doi.org/10.33645/cnc.2023.12.45.12.1169.

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This study aims to investigate bilingual revision practice by conducting interviews with five bilingual revisers and one project manager. The participants were asked about the reading order between the source and the target text during the revision process, the possibility of a reduction in revision stages, and revision parameters and scope. The findings showed that more participants started revision by reading the target text but those with stronger focus on the correction of accuracy errors read the source text first; a reduction of revision stages looks possible depending on time and budget

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Bouillon, Steven, Alberto V. Borges, Edward Castañeda-Moya, et al. "Mangrove production and carbon sinks: A revision of global budget estimates." Global Biogeochemical Cycles 22, no. 2 (2008): n/a. http://dx.doi.org/10.1029/2007gb003052.

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Koochakpour, K., and M. J. Tarokh. "Designing sales budget forecasting and revision system by using optimisation methods." International Journal of Knowledge Engineering and Data Mining 4, no. 2 (2017): 93. http://dx.doi.org/10.1504/ijkedm.2017.086225.

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Koochakpour, Kaban, and M. J. Tarokh. "Designing Sales Budget Forecasting and Revision System by Using Optimization Methods." International Journal of Knowledge Engineering and Data Mining 4, no. 1 (2017): 1. http://dx.doi.org/10.1504/ijkedm.2017.10004265.

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정종선. "Influence of National Assembly Budget Office Establishment on National Assembly Budget Deliberation: Focusing on Revision Rate of Budget Bill by the National Assembly." Journal of Budget and Policy 6, no. 1 (2017): 40–67. http://dx.doi.org/10.35525/nabo.2017.6.1.002.

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27

Lalakulych, Mariya, Erika Yuhas, and Lesya Rybakova. "Problems of income and expenditure balance of the pension fund budget of Ukraine." VUZF Review 6, no. 2 (2021): 68–79. http://dx.doi.org/10.38188/2534-9228.21.2.09.

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The steady budget deficit of the Pension Fund of Ukraine necessitates balancing its budget and finding effective opportunities to improve the current pension system. The revenue and expenditure part of the budgets of the Pension Fund for the last 7 years has been analyzed, time series characterizing various aspects of its activity have been constructed, polynomial modeling of trend series of revenues and expenditures has been carried out. To improve the actuarial basis of the joint pension system, it has been suggested to segregate social pensions, which are not provided by insurance premiums,

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28

Blikhar, Mariia, Bogdana Melnychenko, Pavlo Pylypyshyn, Anzhela Ryzhkova, and Sergij Ruvin. "ECONOMIC AND LEGAL JUSTIFICATION OF THE METHODOLOGICAL APPROACH TO THE ASSESSMENT OF THE STATE OF BUDGET AND TAX SECURITY OF UKRAINE." Financial and credit activity problems of theory and practice 2, no. 43 (2022): 357–64. http://dx.doi.org/10.55643/fcaptp.2.43.2022.3756.

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The purpose of the article is to study the problematic aspects of economic and legal justification of the methodological approach to assessing the state of the budget and tax security of Ukraine. The methods of economic analysis, synthesis, comparison, generalization, and systematization are used in the research. The intensification of financial and economic instability and the emergence of crisis phenomena in the financial system of the state have led to the activation of destabilizing factors that significantly affect the functioning of the budget and tax sphere of Ukraine. Due to the ineffi

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Samsin, R. I. "ON THE LEGAL BASIS OF PLANNING AND FORMING THE DEFENSE BUDGET OF UKRAINE." Legal horizons, no. 19 (2019): 107–11. http://dx.doi.org/10.21272/legalhorizons.2019.i19.p107.

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The article systematically investigates the legal bases of planning and formation of the defense budget of Ukraine. It is stated that the legal bases of the defense budget of Ukraine are the Constitution of Ukraine, the Budget Code of Ukraine, the Law of Ukraine «On National Security of Ukraine», the Strategic Defense Bulletin of Ukraine, the National Security Strategy, the Military Doctrine of Ukraine, the laws of Ukraine on the state budget for the respective year. It is stated that at the legislative level the sources of financing of defense expenditures are fixed: funds of the state budget

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Sembieva, Lyazzat, and Asel Ismailova. "Relevance of budget investment and definition of its concept." Herald of Economics, no. 4 (March 16, 2022): 57. http://dx.doi.org/10.35774/visnyk2021.04.057.

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Introduction. Since gaining independence, Kazakhstan has come a long way of establishing and improving the system of budgetary regulation. Currently, the Government of the Republic of Kazakhstan is working on the Concept of Public Finance Management of the Republic of Kazakhstan until 2030. One of the main approaches to the formation and implementation of budgetary policy in the new conditions is to increase the efficiency and economic return of budget expenditures. As you know, budget investments for the growth of the country’s economy have a multiplier effect. In the realities of today, budg

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장용근. "Critical REVIEW ON korean constitution revision of National Assembly's increasing budget law." Journal of hongik law review 20, no. 2 (2019): 89–118. http://dx.doi.org/10.16960/jhlr.20.2.201906.89.

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Potemkina, Olga. "The EU summit in February: results of the battle for budget revision." Analytical papers of the Institute of Europe RAS, no. 1 (2024): 23–29. http://dx.doi.org/10.15211/analytics1420242329.

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The article examines results of the EU extraordinary summit in February 2024 for a mid-term revision of Multiannual Financial Framework (MFF) for 2021-2027. The author analyses the negotiation package proposed by the President of the European Council Charles Michel, and the conditions under which Hungarian Prime Minister Viktor Orban agreed to extend the financial assistance to Ukraine. Orban’s temporary defeat, as he failed to sustain any of his key demands, and the compromise reached at the summit, do not mean that Hungary's position will no longer impede the European Council's work, but the

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Kotukh, Yevgen, Maksym Korobchynskyi, Maryna Riabokin, Oleksiy Blyuma, and Oleksandr Denysiuk. "METHODS AND TOOLS FOR FORECASTING THE CASH FLOW OF LOCAL BUDGETS USING ARTIFICIAL INTELLIGENCE." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 33(61) (2024): 47–61. https://doi.org/10.25264/2311-5149-2024-33(61)-47-61.

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The article addresses the inefficiencies in the mechanisms for forecasting cash flows and managing liquidity in local budget boiler accounts, necessitating a revision of liquidity management practices. Financial decentralization has posed numerous challenges for local financial authorities, including the need to maintain sufficient cash balances in local budget accounts to ensure financing and payment of obligations with minimal costs. Effective management of cash reserves and forecasting the revenue base of local budgets are also critical. The authors emphasize the importance of applying mode

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Rasminto, Hendri, Siswanto Siswanto, and Danang Danang. "Rancang Bangun Pengelolaan Dan Penggunaan Dana Desa Sistem Terpadu Dengan Metode Berorientasi Objek." JURNAL SISTEM INFORMASI BISNIS 9, no. 1 (2019): 112. http://dx.doi.org/10.21456/vol9iss1pp112-120.

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The Village Fund Budget is a revenue-sharing fund between the District and Village Governments for the welfare of the community. The budget obtained is managed by the village government for community development and welfare. Budget management by the Village Government has been regulated in the Semarang Regent Regulation Number 8 of 2016 concerning Village Financial Management that that Changes to the Village Revenue and Expenditure Budget are stipulated by Village Regulations. Budgeting that has to create a new form in Microsoft Excel will increase the length of work time and must understand e

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Gosai, Sharnit S., and Ashna Devi. "Analysing Fiji’s Budget amid COVID-19 – A Fiscal Overdrive without Hope." Journal of Social Science Studies 10, no. 1 (2023): 223. http://dx.doi.org/10.5296/jsss.v10i1.20914.

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During the global pandemic, national progress went into silence. The whole economy suffered the raging impact of COVID-19. The government had to force its way into creating new policies and revising the existing budget to encounter COVID-19. The paper aims to evaluate the national budget and its responses given by the Fijian Government concerning economic recovery amid the COVID-19 pandemic. The national state will prepare to encounter an economic crisis through ongoing propaganda and revision of its budget. The paper is intended to constitute and involve the fiscal policy of Fiji as to how it

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Sulindawati, Ni Luh Gede Erni. "Testing the Design and Implementation of Teaching Materials Developed for Writing Budget Reports Using Microsoft Excel Media." JPI (Jurnal Pendidikan Indonesia) 9, no. 2 (2020): 266. http://dx.doi.org/10.23887/jpi-undiksha.v9i2.24545.

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This study was conducted with the aim of finding out the result of testing the design and implementation of teaching materials developed for writing budget reports using Microsoft Excel media. The study method used teaching material development that consists of the steps of (1) design validation, (2) design revision, (3) product try-out, (4) product revision, and (5) use try-out. The design validation was done by asking experts to evaluate the design. The materials developed were in the form of syllabus, semester lesson plans, learning materials which contain practice problems, and worksheets,

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Rahmah, Rahmah, Zuraida Zuraida, and Syukriy Abdullah. "ANALISIS KINERJA ANGGARAN PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN BIREUEN." JURNAL PERSPEKTIF EKONOMI DARUSSALAM 3, no. 2 (2017): 213–22. http://dx.doi.org/10.24815/jped.v3i2.8232.

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This study aims to analyze the budget performance of the Regency Work Unit (SKPK) in Bireuen District. All 51 SKPK in Bireuen District during the period of 2013-2015 were investigated. The secondary data utilized in this study were gathered from the District Revenue and Expenditure Budgets(APBK) translation documents, Qanun on the APBK Revision and the Qanun on Accountability Report of APBK in the SKPK Bireuen District. Based on the s descriptive analysis method, the study documented that the greater the budget absorption rate would lead to the more optimal the budget performance, while the lo

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Kozhukhova, T. V., Yu G. Bocharova, and M. S. Іlienkov. "PROGRAM-TARGET METHOD: PROBLEMS AND DIRECTIONS FOR IMPROVING APPLICATION IN THE BUDGET PROCESS OF CITY TERRITORIAL COMMUNITY." Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky, no. 2(79) 2023 (December 30, 2023): 79–92. http://dx.doi.org/10.33274/2079-4819-2023-79-2-79-92.

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Objective. The objective of the article is to identify problems and directions for improving the application of the program-targeted method (PTM) in the budget process of the city territorial community. Methods. In the research process, the following general scientific methods and methods of cognition are used: methods of scientific abstraction, analysis and synthesis (for researching the theoretical aspects of the application of the program-targeted method, determining the main problems in the use of the program-targeted method in the budget process, developing directions for improving the ap

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Panggabean, Elisabet, Jantje J. Tinangon, and Heince R. N. Wokas. "Implementasi PSAP No. 2 dalam laporan realisasi anggaran di Badan Keuangan dan Aset Daerah Kota Manado." Riset Akuntansi dan Portofolio Investasi 3, no. 1 (2025): 91–97. https://doi.org/10.58784/rapi.285.

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Statement of Government Accounting Standards (PSAP) No. 2 in preparing and reporting the Budget Realization Report (LRA) at the Manado City Regional Finance and Assets Agency. The Budget Realization Report is an important component of government financial reports which presents information regarding income, expenditure, surplus/deficit, and funding compared to the budget. This standard requires that the Budget Realization Report be prepared on a cash basis, with income recognized when cash is received and expenses recognized when cash is disbursed. The aim of this research is to determine the

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Virginás, Andrea. "Embodied Genetics in Science-Fiction, Big-Budget to Low-Budget: from Jeunet’s Alien: Resurrection (1997) to Piccinini’s Workshop (2011)." Acta Universitatis Sapientiae, Film and Media Studies 8, no. 1 (2014): 149–66. http://dx.doi.org/10.2478/ausfm-2014-0031.

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Abstract The article uses and revises to some extent Vivian Sobchack’s categorization of (basically) American science-fiction output as “optimistic big-budget,” “wondrous middle-ground” and “pessimistic low-budget” seen as such in relation to what Sobchack calls the “double view” of alien beings in filmic diegesis (Screening Space, 2001). The argument is advanced that based on how diegetic encounters are constructed between “genetically classical” human agents and beings only partially “genetically classical” and/or human (due to genetic diseases, mutations, splicing, and cloning), we may diff

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Katz, Leo, and Alvaro Sandroni. "The (Non) Economic Properties of the Law." Games 12, no. 1 (2021): 26. http://dx.doi.org/10.3390/g12010026.

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This paper shows that the logical properties of constraints imposed by law are fundamentally different from other constraints considered in economics such as budget constraints and bounded rationality constraints, such as the ones based on inattention or shortlisting. This suggests that to fully incorporate law into economics may require a revision of economic theory.

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Suleymanov, Magomed. "CONCEPTUAL FOUNDATIONS OF FINANCIAL REGULATION OF SUSTAINABLE DEVELOPMENT OF TERRITORIES." Russian Journal of Management 13, no. 1 (2025): 114–25. https://doi.org/10.29039/2500-1469-2025-13-1-114-125.

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The article is devoted to the theoretical and methodological aspects of optimizing the financial regulation of the territorial development of the Republic of Dagestan in terms of increasing its sustainability. In order to optimize financial regulation and increase the sustainability of territorial development, three areas of management impact were identified: Differentiation of budget allocation, revision of the financial support system for the social sphere in terms of increasing its effectiveness, and transformation of the expenditure structure of territorial budgets. The study substantiates

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Menghaney, L. "Bureaucracy and budget revision: how spending cuts are affecting India's public health programmes." BMJ 350, apr09 19 (2015): h1734. http://dx.doi.org/10.1136/bmj.h1734.

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Plattner, Gian-Kasper, Fortunat Joos, and Thomas F. Stocker. "Revision of the global carbon budget due to changing air-sea oxygen fluxes." Global Biogeochemical Cycles 16, no. 4 (2002): 43–1. http://dx.doi.org/10.1029/2001gb001746.

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Lykova, L. N. "Results of 2023 for Regional Budgets. Is the Restructuring of the Economy Visible?" Federalism 29, no. 1 (2024): 111–27. http://dx.doi.org/10.21686/2073-1051-2024-1-111-127.

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The generally favorable situation with the implementation of the consolidated budgets of the subjects of the Russian Federation in 2023 is a result of the positive dynamics of key macroeconomic indicators, expressed in an increase in tax revenues of budgets. In the context of generally high growth rates of tax revenues, the federal transfers showed a slight nominal increase. In most regions, there has been a reduction in federal transfer recеipts, which may indirectly indicate an emerging revision of the existing model of inter-budgetary relations. There is a certain dependence of the dynamics

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Febryantahanuji, Febryantahanuji. "PEMANFAATAN PEMROGRAMAN MULTIUSER UNTUK MANAJEMEN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes)." Jurnal Manajemen Informatika dan Sistem Informasi 2, no. 1 (2019): 23. http://dx.doi.org/10.36595/misi.v2i1.67.

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The Village Fund Budget is a revenue-sharing fund between the District and Village Governments for the welfare of the community. The budget obtained is managed by the village government for development and community welfare. Problems that exist in the preparation of the budget must use a ledger and then make use of Microsoft Excel where it will increase the length of work time because you have to understand excel logic. The absence of databases and security systems that are not yet available is a consideration for the need for a system to conduct management of village expenditure budget manage

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Bukina, I. S. "Fiscal Rule in the Period of the Russian Economy Transformation." Federalism 30, no. 2 (2025): 51–65. https://doi.org/10.21686/2073-1051-2025-2-51-65.

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Fiscal rules have been used in global practice for over 30 years. Research proves their positive impact on the sustainability of budget policy. In Russia, the budget rule has gone through several stages of transformation. However, the problem of procyclicality of the fiscal policy remains. The assessments (including calculations of cyclical components of expenditures and oil and gas revenues for 2011–2024) show that the current design is not flexible enough to neutralize external shocks, since the crises of 2007–2009 and 2020 require a revision of the widespread model of fiscal rules. It is pr

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Elisabet Vivi Sari Waruwu, Sahat Simatupang, and Sriayu Aritha Panggabean. "ANALISIS IMPLEMENTASI ANGGARAN KAS SEBAGAI ALAT KONTROL KEUANGAN PADA CV. GARUDA PERKASA HONDA MOTOR SIBOLGA." Journal of Management and Social Sciences 1, no. 4 (2022): 56–67. https://doi.org/10.55606/jimas.v1i4.53.

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Implementation of the Cash Budget is a tool that is used as a tool that controls finances by using quantitative research. This study aims to determine the application of the implementation of the cash budget to financial control such as calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculating budget differences (Favourable and Unfavourable Variances) and finding causes that can be controlled (Controllable) and uncontrollable or one variance. The main factor that causes the difference or difference (variance) between the budget a

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Sembiyeva, Lyazzat, Assel Ismailova, Česlovas Christauskas, and Bekzat Nurmaganbetova. "Enhancement of Performance Audit for Effective Budget Investments." Public Policy and Administration 23, no. 1 (2024): 39–50. http://dx.doi.org/10.5755/j01.ppaa.23.1.33809.

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The relevance of the study is due to the need to improve the efficiency of budget investments in the Republic of Kazakhstan. Performance audits of the use of these investments will reveal opportunities to optimize expenditures and increase the overall socio-economic impact, which is significant for the sustainable development of the country. In order to improve the efficiency and socio-economic return of budget expenditures, this study is focused on evaluating the efficiency of budget investments during the performance audit. This study is aimed at reviewing the role and capabilities of the pe

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Sembiyeva, Lyazzat, Assel Ismailova, Česlovas Christauskas, and Bekzat Nurmaganbetova. "Enhancement of Performance Audit for Effective Budget Investments." Public Policy and Administration 23, no. 1 (2024): 39–50. http://dx.doi.org/10.5755/j01.ppaa.53.1.33809.

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The relevance of the study is due to the need to improve the efficiency of budget investments in the Republic of Kazakhstan. Performance audits of the use of these investments will reveal opportunities to optimize expenditures and increase the overall socio-economic impact, which is significant for the sustainable development of the country. In order to improve the efficiency and socio-economic return of budget expenditures, this study is focused on evaluating the efficiency of budget investments during the performance audit. This study is aimed at reviewing the role and capabilities of the pe

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