Journal articles: 'Capital budget'

1

Мартиненко, В. В. "ASSESSMENT OF THE IMPACT OF THE STRUCTURE OF BUDGET EXPENDITURES ON ECONOMIC GROWTH IN UKRAINE." Економічний вісник. Серія: фінанси, облік, оподаткування, no. 4 (January 21, 2020): 104–14. http://dx.doi.org/10.33244/2617-5932.4.2020.104-114.

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The main purpose of the article is to carry out a statistical assessment of the impact of the structure of budget expenditures on economic growth in Ukraine according to offi cial statistics of 2004–2018. The author established the uneven growth of consumption expenditures compared to development expenditures, in particular in the consolidated budget current expenditures increased 1.4 times faster than capital, and in the state budget – 2.2 times, but in local budgets capital expenditures grew 1.3 times faster than current expenditures. It was determined that the share of capital expenditures in the consolidated budget decreased by 4.3 % due to a decrease in the share of capital expenditures in the state budget by 8.8 %. Synchronicity of dynamics of the index of physical volume of GDP and shares of capital expenditures in budgets of all levels based on the off ered periodization is established. The article proves that the growth of the index of physical volume of GDP (indicator of real economic growth) during the period under review is caused by 30 % infl uence of the share of capital expenditures in local budgets, 57 % – in the state budget, 59 % in the consolidated budget of Ukraine.

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Hoffman, Frances M. "The Capital Budget." AORN Journal 44, no. 4 (October 1986): 604–10. http://dx.doi.org/10.1016/s0001-2092(07)65411-8.

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Ogujiuba, Kanayo Kingsley, and Kizito Ehigiamusoe. "Capital Budget Implementation in Nigeria: Evidence from the 2012 Capital Budget." Contemporary Economics 8, no. 3 (September 25, 2014): 293–314. http://dx.doi.org/10.5709/ce.1897-9254.147.

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LI, WEIPING. "OPTIMAL DIVIDEND POLICY AND STOCK PRICES." International Journal of Theoretical and Applied Finance 23, no. 04 (June 2020): 2050023. http://dx.doi.org/10.1142/s0219024920500235.

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We model a corporation dividend as an exchange option on stochastic cash flow and capital budge. Then we solve optimal dividend policy problem completely based on the dividend model under the assumption that the cash reservoir of a corporation follows a mean reverting process from empirical evidence and economic arguments. Our optimal dividend controls depend on explicitly with the cash flow and the capital budget of the corporation, and maximizes the HARA utility performance. We specify the unique optimal dividend control for the cash flow and the capital budge. Multiplicity or absence of optimal dividend policies are given. The stock price of the corporation is studied in terms of our stochastic dividend model. We find an explicit relation among the volatility of the stock price, the volatility of the cash flow and the volatility of the capital budget. The ex-dividend stock price is positively proportional to the stochastic cash flow and the probability of the dividend delta with respect to the cash flow, and negatively proportional to the capital budget and the probability of the dividend delta with respect to the capital budget. Hence, our approach provides another passage through which countercyclical volatility of the stock price can arise from the countercyclical cash flow and capital budget directly.

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Bakanov, Sergey A., and Alina A. Milyukova. "Moscow City Finances in the 1950s–1980s: Dynamics and Structure of the Local Budget." Izvestia of the Ural federal university. Series 2. Humanities and Arts 25, no. 1 (2023): 271–84. http://dx.doi.org/10.15826/izv2.2023.25.1.018.

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This article studies the changes in the structure and dynamics of the capital’s budget in the late Soviet period (1950s–1980s). The authors refer to materials of the Department of Finance of the Moscow Government kept in the Central State Archives of Moscow, as well as published in the 1950s–1970s collections of documents of the Executive Committee of the Moscow City Council of Deputies, dedicated to the budget estimates of Moscow. On their basis, the authors created an electronic database Moscow Budget in the 1950s–1980s, which was used to make all the calculations necessary for the analysis. The authors conclude that the budget of the capital was constantly growing and was in surplus, and in terms of per capita expenditures it occupied the 4th–6th places among the regions of the RSFSR. It focused on the development of urban infrastructure and, first of all, residential development. In absolute terms, the budget of Moscow in the period under review increased 11 times. In per capita terms, it grew 5.6 times. The most important items of expenditure for the capital were housing and communal services, education, and health care. At the same time, in the structure of the capital’s budget, fixed sources of income (including local ones) were gradually being replaced by regulated incomes transferred from higher budgets, which made the city dependent on them.

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Abbas, Dirvi Surya, Savira Yenita Sari, Mohamad Zulman Hakim, Hesty Erviani Zulaecha, and Dewi Rachmania. "Sisa Lebih Pembiayaan Anggaran Sebagai Pemoderasi Antara Dana Perimbangan, Dana Bagi Hasil, dan Pajak Daerah Terhadap Belanja Modal." Jurnal Akuntansi 13, no. 2 (November 3, 2021): 316–31. http://dx.doi.org/10.28932/jam.v13i2.4058.

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Abstract This research aims to determine the effect of compensation funds, revenue-sharing funds and local taxes on capital expenditures in districts or cities in the province of Banten. Observation time in this research is for six years, namely 2015 to 2020. The object of observation in this study is all districts or cities in Banten Province. The sampling technique used is intentional (purposive) sampling. This study uses secondary data obtained from the Realization Report of the Regional Revenue and Expenditure Budget. The method of analysis used panel data regression analysis. The results of the research explain that the Balancing Fund has a negative and insignificant effect on capital expenditure, the Profit Sharing Fund has a negative and significant effect on capital expenditure, Regional Taxes have a positive and insignificant effect on capital expenditure, while the remaining excess budget financing has a negative and significant impact on Expenditures. Capital, Remaining Budget Financing is able to moderate and able to strengthen or weaken the relationship between Balancing Funds to Capital Expenditures, Remaining Budget Financing is able to moderate and able to strengthen the relationship between Profit Sharing Funds to Capital Expenditures, and Remaining Funding Budgets are unable to moderate and are unable to strengthen or weaken the relationship between Regional Taxes and Capital Expenditures. Keywords: Capital Expenditures, Balancing Funds, Profit Sharing Funds, Regional Taxes, and Remaining Budget Financing

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Vatamaniuk-Zelinska, Uliana. "Increasing the efficiency of budget investment of entrepreneurial activity in Ukraine." INNOVATIVE ECONOMY, no. 7-8 (November 2019): 85–91. http://dx.doi.org/10.37332/2309-1533.2019.7-8.12.

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Purpose. The aim of the article is identification of budget investment trends in Ukraine and development of recommendations for increasing the efficiency of capital investments as the main form of budget investments in the development of domestic entrepreneurship. Methodology of research. The results of the study are based on the use of abstract and logical analysis (to determine the essence of capital investments as the main form of budget investment in the development of domestic entrepreneurship in Ukraine) and statistical analysis (to study the dynamics of budget investment from state and local budgets). Theoretical and methodological basis of the study is the key provisions, principles and methods of modern economic theory, finance and economics. Findings. It is established that in order to increase the efficiency of capital investments as the main form of budget investments in the development of domestic entrepreneurship, there is a need to apply transparency of evaluation and competitive selection of investment projects and programs for the development of territories aimed at activating and stimulating entrepreneurial activity in priority areas. The use of step-by-step financing of budget investments from the budget of development of local budgets is substantiated, provided that medium-term and therefore strategic expenditure planning is implemented. It is proposed to reimburse interest rates on loans for entrepreneurs who implement priority development projects of the territories, creating new jobs in accordance with the strategy of modernization of the system of social support for the population, which will allow to increase the efficiency of budget investment at the level of all regions of our country. Originality. Recommendations for increasing the efficiency of capital investments as the main form of budget investment in the development of domestic entrepreneurship by establishing the lease of land as the difference between the actual rent and the amount of a single tax from the entrepreneurs of group IV are developed. Practical value. The results of the conducted study can be used by domestic enterprises and local governments to stimulate the development of entrepreneurial activity. This will increase the financial and economic efficiency of local budget revenues from agricultural land operations, either at the lower rent level or at the lower single tax rate. Key words: capital investments; budget investments; budget; financing; strategic planning; entrepreneurship.

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Dufourt, Kerdelhué, and Piétri. "BUDGET-NEUTRAL CAPITAL TAX CUTS." Annals of Economics and Statistics, no. 146 (2022): 93. http://dx.doi.org/10.2307/48674140.

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9

HEYNS, J. V. D. S. "Budgetary Reform: A Capital Budget?" South African Journal of Economics 60, no. 4 (December 1992): 210–20. http://dx.doi.org/10.1111/j.1813-6982.1992.tb01044.x.

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10

BARNYK, MARGARET A. "Defending a Capital Budget Item." Nursing Management (Springhouse) 17, no. 7 (July 1986): 39. http://dx.doi.org/10.1097/00006247-198607000-00013.

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11

Tampubolon, Anecya, Joko Suharianto, Jesika Sembiring, and Silvia Agustin Manullang. "The Influence of Economic Growth and General Allocation Funds on the Capital Expenditure Budget in West Sumatra 2007-2020." AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia 3, no. 1 (January 1, 2024): 479–89. http://dx.doi.org/10.57235/aurelia.v3i1.1657.

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Economic growth in Indonesia is uneven so the impact on the capital expenditure budget is also uneven. Regions with high economic growth tend to have higher capital expenditure budgets. The sampling method in this research uses criteria regarding the Influence of Economic Growth and General Allocation Funds on the Capital Expenditure Budget in West Sumatra for 2007-2020 based on data contained in the West Sumatra Central Statistics Agency. The type of data used in this research is secondary data. Based on the regression results, it is known that the economic growth variable has a t-statistic value of 1.423780 and a probability value of 0.18230.05, so it can be concluded that the Economic Growth variable has a positive and insignificant relationship with the capital expenditure budget variable which is rejected. The general allocation fund variable has a t-statistic value of 0.526561 and a probability value of 0.60900.05, so it can be concluded that the general allocation fund variable has a positive and insignificant relationship with the capital expenditure budget variable. Therefore it was rejected. The F-statistic value is 1.443562 with a probability of 0.277519 α 0.05%, meaning that the variables of economic growth and general allocation funds simultaneously do not have a significant relationship with the capital expenditure budget variable. Regarding the influence of economic growth and general allocation funds on the West Sumatra capital expenditure budget, there are several suggestions as follows: To encourage economic growth, the West Sumatra Regional Government must work harder. This can be done in various ways, including increasing investment, encouraging the growth of MSMEs, and improving the quality of human resources. Then, better capital expenditure budget planning is needed by the West Sumatra Regional Government.

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12

Tkach, E. S., M. A. Firsova, and D. A. Fedotov. "Assessment of the Impact of Local Budgets on Regional Human Capital:Historical and Contemporary Aspects." Economy of regions 18, no. 1 (2022): 237–51. http://dx.doi.org/10.17059/ekon.reg.2022-1-17.

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Considering the need for sustainable human capital development in Russia, as well as interdisciplinary research challenges, the present study examines historical and contemporary aspects of the impact of the budget on regional human capital. For this purpose, budgetary mechanisms implemented in the period from 1969 to 2020 were retrospectively analysed. Based on archival materials and data from statistical collections of the Soviet period, the dynamics and structure of budget revenues and expenditures in the 1970s were compared with those in the period from 2000 to 2017. A quantitative assessment was performed to test a hypothesis about a relationship between the volume of social budget expenditures and increase in the return on human capital in the form of tax revenues to the budget. The study employed methods of comparative, structural, correlation and econometric analysis and statistical grouping. Constructed econometric models demonstrated the nature and degree of influence of various social expenditures on the resulting indicator of human capital development. Then, comparative analysis was conducted to interpret the econometric modelling results and data on the state of local budgets in the Soviet and post-Soviet period. Taking into account the established relationship between social expenditures and the indicator of human capital development, public authorities can most efficiently allocate budget funds, ensuring the maximum socio-economic effect from their investment. The research findings can be used for creating socio-economic development strategies of particular regions, as well as for comparing their social development in the historical and geographical context. In this regard, future studies can systematically assess the impact of local budgets of the largest Russian regions on the resulting indicators of human capital.

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13

Heliati, Ratni, and Intan Putri Wandiva. "Military Budget and Economic Growth: Case of Middle East, North Africa and South Asia Countries." TRIKONOMIKA 16, no. 2 (December 28, 2017): 75. http://dx.doi.org/10.23969/trikonomika.v16i2.598.

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Conflict became one of the biggest problems in the Middle East region. This situation will deteriorated the country and will impact on economic perfomance, so defense budget is important to resolve these problems. This study aims to determine the effect of military budget on economic perfomance in 22 countries of the Middle East, North Africa and South Asia 2000-2014 period. This study uses 5 variables namely GDP per capita, military budget, gross capital formation, human capital and final consumption expenditure. This study uses panel data analysis with fixed effect model. The results of model estimation suggest that military budget has a significant negative effect on economic perfomance, while gross capital formation, final consumption expenditure have significant positive effect on economic perfomance. Meanwhile, human capital does not have significant effect on economic perfomance in 22 countries.

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14

Mahartiningsih, Ni Komang Kharisma Mia, and Ni Wayan Yuniasih. "PENGARUH SISA LEBIH PEMBIAYAAN ANGGARAN DAN BELANJA PEGAWAI TERHADAP BELANJA MODAL DI KABUPATEN GIANYAR TAHUN 2017-2018." Hita Akuntansi dan Keuangan 1, no. 2 (October 20, 2020): 219–42. http://dx.doi.org/10.32795/hak.v1i2.979.

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In improving public services, budget allocations must be more for the public interest like capitak expenditure. Sources of regional funding in creating regional infrastructure one of them is left over budget financing and employee spending. The aim of this research is to find out the influence remaining budget financing and employee expenditure towards capital expenditure. This research as conducted in the OPD in the Gianyar Regency with secondary data. Where the sample used is the same as the population. The study population and sample was 50.the theory used is agency theory. And the data used is secondarydata. From the research result obtained that the rest of the budget financing has not effect on capital expenditure and employee expenditure has a positive effect on capital expenditure.

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15

Kadochnikov, Denis. "Capital Expenditures of The Russian Regions’ Budgets: Regulatory Problems." Journal of Institutional Studies 14, no. 2 (June 28, 2022): 96–109. http://dx.doi.org/10.17835/2076-6297.2022.14.2.096-109.

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Institutional approach to the discussion of public finance implies first of all the analysis of norms, regulating fiscal relations, their applications and their results. This paper analyses the problems of regulation of regional capital expenditures in Russia. Regional budgets’ capital expenditures are meant to ensure the renewal of the material basis of the economy and are one of the important factors of economic growth. An increase in the share of the investments in fixed assets is a condition for an overall increase in the efficiency of budget expenditures in terms of their multiplicative impact on the economy of the relevant territory. Meanwhile, in 2015–2019, the share of capital expenditures in the country’s regional budgets has decreased from more than 14% in 2015 to about 12% in 2018–2019; their share in the country's GDP has also decreased. The alarming downward trend in the share of capital expenditures in the total public subnational expenditures deserves close attention. The spatial distribution of regional budget investments is also uneven, dominated by a relatively small number of regions. Trying to explain the low investment activity of regional budgets, we have to state that the reason is not so much the lack of resources or low revenues. In the vast majority of cases, Russian regions neglect the possibilities of attracting debt financing, which is justified precisely for the purpose of financing budget investments. The revisal of regulatory norms, first of all the separation of the current and capital budgets, and therefore the differentiation of the current deficit and capital deficit along with the possibility of financing capital expenditures in whole or in part through borrowing, would allow to plan capital investments and borrowings in a coherent way, allowing to make maximum use of available financing opportunities to expand budgetary investments.

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Sucito, Andi, Syukriy Abdullah, and Darwanis Darwanis. "The Effect of Income on Capital Expenditure with Budget Surplus as a Moderating Variable." Journal of World Science 2, no. 3 (March 19, 2023): 316–24. http://dx.doi.org/10.58344/jws.v2i3.234.

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The realization of capital expenditure of regencies/cities in North Sumatra Province during the 2019-2020 period decreased by more than 25%. Similarly, the realization of local indigenous income (PAD) in the province decreased in 2019-2020 by 4.75%. This decrease is thought to be caused by poor budget planning at the beginning of the budgeting year. This study aims to determine the effect of local income and general allocation funds on capital expenditure moderated by budget surplus in districts/cities in north Sumatra province in 2016-2020. This study uses descriptive quantitative method. The population of this study is all regencies/cities in North Sumatra Province which amounts to 33 regencies/cities. This study used multiple linear regression techniques to determine the influence between research variables. The results showed that local original income had a positive effect on capital expenditure, the general allocation fund had a positive effect on capital expenditure, the budget surplus moderated the effect of local original income on capital expenditure, and the surplus budget moderated the effect of the general allocation fund on district/city capital expenditure in North Sumatra Province 2016-2020. The increase in PAD and DAU will have a positive impact on Capital Expenditure of Regencies/Cities in North Sumatra Province. The increase in PAD and DAU will provide sufficient budget for local governments to finance the necessary development projects. This can have a positive impact, including the availability of sufficient budgets, improving community welfare, increasing economic growth, and increasing regional competitiveness.

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Sapridah, Finta, and Hijri Juliansyah. "EFFICIENCCY ANALLYSIS OF TAX REVENUES AND AXCESS BUDGET REMAINING ON INDONESIA’S CAPITAL EXPENDITURE." Journal of Malikussaleh Public Economics 3, no. 2 (November 29, 2020): 1. http://dx.doi.org/10.29103/jmpe.v3i2.3206.

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This studys aims to analyze the efficiency of tax revenues and SILPA on capiital expenditures for each Province in Indonesia. This studying uses time-series data, which includes inputt and outputt variabels: Tax revenue, SILPA, and capital Expenditures for 2016-2018 the method of used in this study is the data Envellopment Analysiis program 2.1 to evaluate the performances of an activity in an entity or organizational unit. The Result of this data Envelopment analysis show that in 2018 only 9 Provinces achieved the levell of capitall expenditures efficiency, consisting of the provinces of Aceh, South Sumatra, DKI Jakarta, Maluku, Papua, Nort Maluku, Gorontalo, West Papua, and West Sulawesi.Keywords: Capital expenditures, Taxes, SILPA, data envelopment analysis.

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Soukaina, Khadhraoui, and Sami Hammami. "IMPACT OF BUDGET DEFICIT ON MACROECONOMICS VARIABLES: DATA FROM EUROZONE COUNTRIES (1990-2016)." EUrASEANs: journal on global socio-economic dynamics, no. 3(40) (May 18, 2023): 7–15. http://dx.doi.org/10.35678/2539-5645.3(40).2023.7-15.

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This study aims at examining the interactions between budget deficit and macroeconomic variables namely: budget deficit openness, GDP per capita growth, Gross fixed capital formation, and inflation rate. To test this analysis, we have used the generalized method of moments (GMM) system of macroeconomic data from 1990 to 2016 in six countries of the Eurozone such as France, Spain, Portugal, Greece, Ireland, and Cyprus. For this study, static and dynamic panel estimation techniques are used with the help of the OLS, GLS Fixed and Random effect for static panels, and the GMM to estimate our dynamic panel data model, which also considers the lag level of the budget deficit. The GMM panel model results indicate that openness has a significant negative impact on the budget deficit; the coefficient of gross fixed capital formation has a significant and positive impact on the budget deficit. The GDP per capita has a significant negative impact on the budget deficit and the INF has a significant and positive impact on the budget deficit.

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Zotikov, N. Z. "Budgetary and tax policy at the present stage and its role in forming budgets of different levels." UPRAVLENIE / MANAGEMENT (Russia) 11, no. 4 (December 28, 2023): 35–44. http://dx.doi.org/10.26425/2309-3633-2023-11-4-35-44.

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Budgetary and tax policy is designed to ensure sustainable development of the Russian economy on the basis of modernization, to improve the living standards of the population by reducing social inequality, and to adapt the budget system to modern realities. The sanctions imposed by the European Union and the United States of America against Russia affect not only the production sphere, but also economy as a whole. The decline in oil prices, ruble devaluation, and outﬂow of foreign capital eventually lead to budget deficit. In these conditions, budgetary and tax policy remains one of the most important instruments of the economic policy pursued by the state. Increasing tax system efficiency becomes a priority. The objectives of the study include establishing budgetary and tax system effectiveness in forming budget revenues of different levels, including administrative centers (capitals of republics, regional centers). The article uses analysis and synthesis, generalization, grouping, dynamics, comparison, tabular method, and data of the Federal State Statistics Service, the Ministry of Finance of the Russian Federation, and the Federal Tax Service of the Russian Federation. It has been established that the existing budget and tax policy does not provide regional and local budgets with necessary financial resources as they are dominated by inter-budget transfers that cover only their deficit and do not ensure economic growth. All this predetermines the need to redistribute tax revenues in favor of regional and local budgets that will weaken the share of inter-budget transfers in these budgets.

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Vlachý, Jan. "Capital budget decision-making in logistics." Logforum 16, no. 1 (March 30, 2020): 75–83. http://dx.doi.org/10.17270/j.log.2020.378.

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Nam Lee, Byoung, and Ji Soo Kim. "Capital budgeting model with flexible budget." Computers & Industrial Engineering 27, no. 1-4 (September 1994): 317–20. http://dx.doi.org/10.1016/0360-8352(94)90299-2.

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Ma, Shiwen. "China's State-owned Enterprises and Private Enterprises Capital Budget System Analysis." Frontiers in Business, Economics and Management 8, no. 1 (March 20, 2023): 276–80. http://dx.doi.org/10.54097/fbem.v8i1.6229.

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Strengthening enterprise capital operation budget is the basic requirement of China's socialist market economic system, and also the need of the development of the times. In the process of the company 's growth, budget management is an inseparable part. Doing a good job in the company 's capital budget can effectively ensure the effectiveness of its decision-making, maximize the utilization efficiency of operating costs, and then contribute to the company 's sustainable operation. With the continuous growth of China 's national economy, the budget system of China's state-owned capital and private enterprises is becoming more and more perfect. Based on the basic definition of China 's state-owned capital operation and private enterprise capital budget, this paper studies the problems faced in the capital budget system and management mechanism, and on this basis, puts forward the application of strengthening the market mechanism in the construction process of China's private enterprise capital budget system and management mechanism, emphasizing the reform of enterprise management concept and improving enterprise management ability. Finally, combined with the background of the new coronavirus epidemic, the corresponding countermeasures and suggestions are put forward for the optimization of enterprise financing channels and capital budget.

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Medvedeva, Nadezhda. "On the Concept of Capital Investments in Russian Financial Law." Academic Law Journal 24, no. 3 (August 31, 2023): 421–27. http://dx.doi.org/10.17150/1819-0928.2023.24(3).421-427.

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The article examines the use of the term “capital investments” in the financial legislation of the Russian Federation both at the present stage and in the historical aspect. The approaches developed in the economic and legal literature to determining the correlation of the concepts of “capital investments” and “budget investments” are considered. The author analyzes the use of the term “capital investments” in budget legislation as a component of the name of a group of types of budget expenditures, as the purpose of providing subsidies and implementing budget investments, and also as the form of budget investments in state (municipal) property. The inconsistency of the legal regulation of capital investments as a form of budget investments is revealed. The expediency of capturing in the budget legislation such a group of types of budget expenditures as “capital investments of budget funds” is substantiated. The changes in legal regulation proposed by the author are due to the identified trends in the development of budget legislation in the context of expanding the subject of financial law.

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Wulandari, Atika, Apriana Marselina, and Nuraini Ismail. "ANALISIS KINERJA ANGGARAN BELANJA MODAL DALAM LAPORAN REALISASI ANGGARAN (LRA) PADA KANTOR DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN ENDE." Jurnal Riset Ilmu Akuntansi 5, no. 1 (March 7, 2024): 27–35. http://dx.doi.org/10.37478/jria.v5i1.3917.

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The purpose of this study: 1. To determine the Performance of the Capital Expenditure Budget seen from the Expenditure Variance Analysis. 2. To find out the performance of the Capital Expenditure Budget seen from Expenditure Growth Analysis. 3. To find out the Performance of the Capital Expenditure Budget seen from the Expenditure Efficiency Ratio. This type of research is descriptive qualitative. The location of this research was carried out at the Public Works and Spatial Planning Office (PUPR) which is located on Jalan Banteng No. 1 Ende District. The data sources used are secondary data and primary data. Data collection techniques namely: Observation, Interview, Documentation and Literature Study. From analysis of spending variance, analysis of spending growth and spending efficiency ratios. It can be explained that: 1. The performance of the Capital Expenditure Budget is seen from the Expenditure Variance Analysis For 2022 the performance has decreased, 2. The Performance of the Capital Expenditure Budget can be seen from the Growth of Shopping Despite the growth in defense nja has fluctuated and in 2021 the growth is negative. 3. Budget performance can be seen from the Expenditure Efficiency Ratio From 2018 – 2022 the realization of the capital expenditure budget does not exceed the capital expenditure budget, this shows that the Office of the Ende Regency Public Works and Spatial Planning has made savings on the budget.

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ANTHONY, UNYIME ABASIDO, TIJJANI IDRIS, PHD ISMA’IL, TIJJANI IDRIS, PHD ISMA’IL, and MUAZU SAIDU BADARA. "IMPACT OF OIL AND TAX REVENUE ON CAPITAL BUDGET EXPENDITURE IN NIGERIA." GUSAU JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES 4, no. 1 (December 29, 2023): 211–28. http://dx.doi.org/10.57233/gujeds.v4i1.14.

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Capital Budget Expenditure is vital to the economic, business and social welfare of any country, especially for the fact that its importance spans across all works of life and has great impact on business proceedings. Over the years, Nigeria has recorded low implementation of capital budgets and is yet to move above 75 percent implementation within a fiscal year since the inception of her democracy (1999); with expenditure percentages staggering between 6 percent to 65 percent between 2010 to 2016. This study examined the impact of government revenue on capital budget expenditure in Nigeria between 2009 First Quarter – 2017 Fourth Quarter. The study highlighted the importance of the various revenue components, thereby testing the efficacy of wagner’s theory in Nigeria. The dependent variable is capital budget expenditure, while the independent variables are oil revenue and company income tax, alongside two control variables: exchange rate and gross domestic product. The study made use of time series data; and the variables being a combination of I(0) and I(1) were subjected to ARDL model estimation in the short and long run. The Wald test showed that a long run relationship exists between government revenue and capital budget expenditure. The ECT was highly significant, with a very high adjustment speed to equilibrium after every quarter, thus concluding that government revenue influences government expenditure, recommending that all available frontiers of revenue including other forms of oil and non-oil tax should be given necessary attention.

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Wichowska, Anna. "Financial implications of the process of shrinking Polish cities for selected aspects of city budgets." Ruch Prawniczy, Ekonomiczny i Socjologiczny 86, no. 1 (March 30, 2024): 221–40. http://dx.doi.org/10.14746/rpeis.2024.86.1.12.

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Contemporary demographic processes involving the decline and aging of the population and the accompanying economic crisis in many cities around the world are referred to as shrinking. The causes and effects of this phenomenon are still insufficiently explained. The article investigates the financial effects of shrinking on the budgets of Polish cities. The article aims to indicate how the loss of inhabitants may affect the city’s economy, and thus the city’s budget, and to identify and assess differences between selected budget categories in shrinking cities and in those cities that have not experienced the problem of depopulation. First, a literature review was conducted, followed by a financial analysis of the budgets of shrinking cities, which was supplemented with a comparative analysis of the selected revenues and expenditures of budgets of cities that were not undergoing the shrinking process. The research period covered the years 2018–2022. As the analyses show, the way in which cities’ demographic problems impact their financial situation occurs through the economy, the condition of which in the era of knowledge-based economies depends on human capital resources. The financial analysis of selected budget indicators allowed us to conclude that shrinking cities had much lower budget revenues per capita, lower revenue independence, and lower budget expenditures. The opposite situation was observed in the case of expenditure on benefits for natural persons, the higher level of which in shrinking cities confirmed the need for greater involvement of cities in financing social policy.

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27

Smith, Rebecca. "Science and the Budget." Biochemist 33, no. 3 (June 1, 2011): 54–56. http://dx.doi.org/10.1042/bio03303054.

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The 2011 Budget brought good news for UK science with the Chancellor announcing £100 million of capital investment in science1. While widely welcomed by the scientific community, this news is set against a backdrop of the 43% reduction in capital spending at Department of Business, Innovation and Skills (BIS) over 4 years as set out under the terms of the Comprehensive Spending Review2, and arrives amid what has been a challenging start to 2011 for the life sciences sector.

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Muda, Iskandar, Azhar Maksum, Ibnu Austrindanney Sina Azhar, and Windi Astuti. "Working Capital Training and Preparation of Business Cash Projections for Titi Putih Village Community, Lima Puluh Pesisir District, Batubara Regency, North Sumatra." ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat 8, no. 1 (June 26, 2023): 518–25. http://dx.doi.org/10.32734/abdimastalenta.v8i1.10212.

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The purpose of this paper is to provide training in the preparation of working capital for residents of Titi Putih village, Batubara Regency, North Sumatra by identifying the allocation of the Production budget, Raw Material Budget, Labor Budget and Sales Budget so that the ideal Working Capital scheme with a certain point of sale will generate cash flow. predictable entry so that people can avoid loans from moneylenders and banking institutions. The method used is a pattern of socialization, training, strengthening governance and monitoring and evaluation. The participants of the activity were residents of Titi Putih village, Batubara. The results show that with the Applied Excel application feature training related to the Preparation of Working Capital by identifying the allocation of the Production budget, Raw Material Budget, Labor Budget and Sales Budget so that the Working Capital scheme will be able to identify certain sales points that will generate cash inflows.

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Sari, Nurmala, Gustian Djuanda, and Sarwani Sarwani. "PENGARUH DANA PERIMBANGAN, DANA SISA LEBIH PERHITUNGAN ANGGARAN (SILPA) DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL DAN DAMPAKNYA PADA PERTUMBUHAN EKONOMI." Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT 3, no. 1 (February 28, 2018): 91–100. http://dx.doi.org/10.36226/jrmb.v3i1.92.

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The purpose of this study to determine the effect of equalization funds, the remaining funds over budget calculations and local revenue on capital expenditure and impact on economic growth. The study was conducted by using statistics descriptive method and panel data regression method. The sampling technique used was purposive sampling with a sample of 70 samples. The results in this study showed that’s the balancing fund had no significant effect on capital spending. The remaining budget funds significant effect on capital spending. Local Revenue (PAD) has a significant effect on the capital spending. Equalization funds, fund the remaining budget and revenue together (simultaneously) a significant effect on Capital Expenditure. Capital spending significant effect on economic growth. Keywords: Balance Funds, Fund the remaining budget, Local Revenue, Capital Expenditures, Economic Growth (GDRP)

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Liu, Li Guo, and Shao Qing Tang. "The Building of State-Owned Capital Dual Budget System." Advanced Materials Research 971-973 (June 2014): 2490–93. http://dx.doi.org/10.4028/www.scientific.net/amr.971-973.2490.

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according to the requirement of the reform of state-owned assets management system, combinative oneself is actual exploration and practice, to build "the csi model" the main content of the state-owned capital management budget system, build the state-owned capital management budget system, formed the characteristics of state-owned capital management budget system.

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Mittendorf, Brian. "Capital Budgeting when Managers Value both Honesty and Perquisites." Journal of Management Accounting Research 18, no. 1 (January 1, 2006): 77–95. http://dx.doi.org/10.2308/jmar.2006.18.1.77.

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It has long been recognized that padding of budgets is a concern that can complicate the practice of resource allocation. At the same time, experimental evidence suggests budget padding is somewhat restrained by a managerial preference for honesty. This paper models the confluence of these two incentives and considers the effect on optimal budgeting policies. In the model, budgetary transfers are established so as to reduce the manager's gain from padding which, in turn, forces the manager to think twice before seeking more funds. An effect of this optimal contract is that when facing a manager whose preference for honesty is uncertain, the firm encourages honesty but is resigned to the fact that padding may appear. Contrary to casual intuition, the extent of equilibrium budget padding is not necessarily monotonic in either the extent of information asymmetry or the prevalence of managers who value honesty.

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Arista, Tiwi Maitri, and Efrizal Syofyan. "Pengaruh Partisipasi Anggaran Terhadap Budgetary Slack Dengan Psychological Capital Sebagai Variabel Pemoderasi." JURNAL EKSPLORASI AKUNTANSI 1, no. 2 (June 10, 2019): 666–77. http://dx.doi.org/10.24036/jea.v1i2.101.

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The purpose of this research is to discover how the influence impact of budgetary participation on budgetary slack with psychological capital as a moderating variabel in structural leader and budget team, who are directly involved and have responsibilities for budgeting process in their fields and devises to solve the research problem. There for analysis used is a moderated regression analysis moderated regression analysis (MRA), the result shows that budgeting participation will improve and have a significant positive effect on budgetary slack in uncertainty and unexpected events while preparation and implementation of budgets at Bung Hatta University who was strengthened by psychological capital, which is a moderation in the relationship between budget, participation and budgetary slack.

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M. "Inter Local Government Capital Budget Execution Comparism." American Journal of Economics and Business Administration 3, no. 3 (December 1, 2011): 506–10. http://dx.doi.org/10.3844/ajebasp.2011.506.510.

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Effiom, Lionel, and Samuel Etim Edet. "Challenges to capital budget implementation in Nigeria." African Research Review 13, no. 3 (August 21, 2020): 167. http://dx.doi.org/10.4314/afrrev.v13i3.15.

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Hackbart, Merlin M., and James R. Ramsey. "Financing the capital budget: change and transition." International Journal of Public Administration 15, no. 5 (January 1992): 1193–211. http://dx.doi.org/10.1080/01900699208524755.

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Kim, Woochan. "Does Capital Account Liberalization Discipline Budget Deficit?" Review of International Economics 11, no. 5 (November 2003): 830–44. http://dx.doi.org/10.1046/j.1467-9396.2003.00420.x.

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Tsuji, Kenji. "Bank Capital Regulation and Soft Budget Constraints." International Advances in Economic Research 21, no. 1 (February 10, 2015): 33–40. http://dx.doi.org/10.1007/s11294-014-9504-x.

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Fahlevi, Heru. "Revenue Budget Variance and Capital Expenditure Realization Emperical Evidence from Indonesian Local Goverments." Jurnal Dinamika Akuntansi 9, no. 1 (February 19, 2018): 1–10. http://dx.doi.org/10.15294/jda.v9i1.12008.

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This study aims to examine the effect of local revenue variance, variance of fund balances and budget account surplus (SILPA) for capital expenditure realization. The population in this study were all districts / cities in Indonesia, with observations taken from 2010 to 2014 amounting to 508 districts / cities from 34 provinces. Based on the Slovin formula, obtained a sample of 345 districts / cities as observation data. Data obtained from local government budget and budget realization report 2010-2014). Multiple regression analysis applied to data analysis. Empirical results indicate that the variance of local revenue is related to the realization of capital expenditure. The results also reported the relationship between variance of equilibrium funds and capital expenditure realization as well as the relationship between budget account surplus and capital expenditure realization. The results are also related simultaneously between the variance of local revenue, variance of fund balance, and budget account surplus (SILPA) for capital expenditure realization. The conclusions of this study are the variance of local revenue, the variance of fund balance, and the remaining budget have a positive effect on capital expenditure. Thus, local governments can be said to have changed the variance of Regional Income, balance funds and SiLPA to capital expenditures. The consequence is the emergence of new capital expenditure programs that may not be realized.

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Lykova, L. N. "REGINAL BUDGETS IN THE FIRST QUARTER OF 2019: IS THERE GROWTH POTENTIAL?" Federalism, no. 3 (September 16, 2019): 172–85. http://dx.doi.org/10.21686/2073-1051-2019-3-172-185.

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There has been an increase of the RF subjects consolidated budgets revenues in the first quarter of 2019. It takes place together with the slowdown in economic growth. The basis of this budget revenue growth was formed by corporate income tax receipts (results of final calculations of previous year), personal income tax and excise. In contrast to the Federal budget, the subjects of the Russian Federation used most of the revenue growth to increase funding at the beginning of the year. Тhus, in the first quarter of the year, the priorities for the consolidated budgets of the subjects of the Russian Federation were education, social policy and housing and communal services. At the same time, the volume of investments in fixed capital at the expense of regional budgets has significantly decreased, largely determining the overall dynamics of this indicator. The problem of budget deficits remains for several Russian regions despite the positive dynamics of revenues. It requires restraining the growth of key budget expenditures.

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Burger, Philippe, and Ian Hawkesworth. "Capital budgeting and procurement practices." OECD Journal on Budgeting 13, no. 1 (December 23, 2013): 57–104. http://dx.doi.org/10.1787/budget-13-5k3w580lh1q7.

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Anojan, Vickneswaran. "Tax Revenue, Total Expense, Gross Domestic Production and Budget Deficit: A Study in Sri Lanka." Accounting and Finance Research 7, no. 4 (August 25, 2018): 17. http://dx.doi.org/10.5430/afr.v7n4p17.

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The main aim of this study is to find out relationship among tax revenue, total expense, gross domestic production and budget deficit of Sri Lanka from 1990 to 2015. Budget deficit is a vital problem in Sri Lanka. This research mainly considers three independent variables such as tax revenue, total expense and gross domestic production and budget deficit is dependent variable of this research. Data of this study collected from annual report, ministry of finance and central bank reports of Sri Lanka. Descriptive and inferential statistics were performed with the help of SPSS to analyze research data, answer research questions, reach research objectives and test hypothesis in this study. Correlation analysis confirmed that there are positive significant relationship between direct tax revenue and gross domestic production (98.4%), direct tax revenue and budget deficit (98.6%), indirect tax revenue and gross domestic production (99.2%), indirect tax revenue and budget deficit (98.5%), capital expense and gross domestic production (99.3%), capital expense and budget deficit (98.5%), recurrent expense and gross domestic production (98.7%), recurrent expense and budget deficit (99.3%), gross domestic production and budget deficit (97.2%) of Sri Lanka from 1990 to 2015. Regression analysis confirmed that 98.9% of gross domestic production depends on capital expense, recurrent expense, direct tax revenue and indirect tax revenue of the Sri Lanka. Capital expense has significant impact on the gross domestic production of the country (P = 0.024). 99.4% of budget deficit depends on capital expense, recurrent expense, direct tax and indirect tax of Sri Lanka. Further it can be stated that indirect tax revenue and recurrent expense have significant impact on the budget deficit of Sri Lanka (P < 0.05). This study concludes that there is possibility to change budget deficit and gross domestic production through capital expense, recurrent expense, direct tax revenue and indirect tax revenue in Sri Lanka.

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Chang, Wen-ya, and Ching-chong Lai. "Working Capital Finance and the Balanced Budget Multiplier." American Economist 36, no. 2 (October 1992): 61–65. http://dx.doi.org/10.1177/056943459203600208.

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The macroeconomic literature has long agreed that the balanced budget multiplier is positive. By adopting the viewpoints of working capital finance on aggregate supply, this paper reexamines the impact of an expansion in government spending on output with a balanced government budget and finds that the balanced budget multiplier may be negative depending on the extent of the interest-sensitive aggregate supply effects.

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Kawandy, Lenny, Oktavianus Pasoloran, and Suwandi Ng. "PSYCHOLOGICAL CAPITAL DAN KECUKUPAN ANGGARAN SEBAGAI MEKANISME PENINGKATAN PROSES PARTISIPASI ANGGARAN UNTUK MENCAPAI KINERJA MANAJERIAL." AJAR 2, no. 01 (May 7, 2019): 1–27. http://dx.doi.org/10.35129/ajar.v2i01.57.

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This study aims to investigate the role of Psychological Capital and budget adequacy in mediating the effect of budget participation on managerial performance. The sample used in this study is a Real Estate company registered in REI Makassar, South Sulawesi. Sample selection in this study using purposive sampling method based on certain criteria. The results of the study using path analysis shows that budget participation has a positive effect on psychological capital and budget adequacy, Sobel testing indicates that psychological capital can mediate the effect of budgetary participation on managerial performance, but budget adequacy does not mediate the relationship between budgetary and managerial participation.

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Asoka, Rano. "ANALISIS EFEKTIVITAS REALISASI ANGGARAN BELANJA MODAL DINAS PERDAGANGAN DAN PERINDUSTRIAN KABUPATEN MUSI BANYUASIN." Jurnal Ilmiah Akuntansi Rahmaniyah 2, no. 2 (August 26, 2019): 76. http://dx.doi.org/10.51877/jiar.v2i2.84.

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This research aims to determine the effectiveness of the realization of capital expenditure budget in the Trade and Industry Board of Musi Banyuasin. It has been reached the goal budget target in the government of Musi Banyuasin Regency. The methods of research used are qualitative methods. The data collection techniques used are interview research, documentation, and library studies. Data analysis was conducted using qualitative descriptive analysis methods and the use of capital expenditure budget data and the realization of capital spending in 2016 to 2018. The results showed that The Trade and Industry Board of Musi Banyuasin Regency in realization of the capital expenditure budget in the year 2016 to 2018 can be said to be effective and in positive growth. In 2016 to the year of 2018, The Trade and Industry Board of Musi Banyuasin Regency is still dependent on local government so that the implementation decentralization of capital expenditure budget can be said to be effective.

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Ayu Fatimatus Zahro and Dinik Fitri Rahajeng Pengestuti. "The Effect of Managerial Commitment, Budget Quality, and Capital Budget on Participatory Budgeting." Journal of Accounting Inquiry 1, no. 1 (July 21, 2022): 015–32. http://dx.doi.org/10.14421/jai.2022.1.1.015-032.

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Purpose: This study aims to examine the effect of managerial commitment, budget quality, and capital budget on participatory budgeting. Methodology: This study uses a quantitative approach. The research method used the Quota Sampling method. Data collection techniques using questionnaires and interviews. The object of the study was aimed at the APBKal/APBDes management team at the Community and Village Empowerment Council Special Regional of Yogyakarta. The population of this study is 392 sub-district governments in the Special Region of Yogyakarta Province. Calculation of the percentage of sample size using the Slovin formula obtained 80 respondents from 392 villages which can represent the number of existing populations. The method of data analysis used in this study is the Structural Equation Model (SEM) based on Partial Least Square (PLS) using the Smart PLS 3.0. The data analysis technique uses two test methods: the measurement method (Outer Model) and the structural method (Inner Model). Findings: This study found that managerial commitment has a positive effect on participatory budgeting. Budget quality and capital budget have a negative effect on participatory budgeting. Novelty: The researcher wanted to show the differences between this study and previous studies. First, the researcher re-examined the dependent variable in the form of participatory budgeting, which was influenced by the capital budget, then added two independent variables: managerial commitment and budget quality. In future studies, it is possible to expand the number of sampling aims to provide more complex and testable validity results. It is also expected to develop study variables that can affect the samples used by researchers in the APBKal management process in each region. Keywords: Managerial Commitment, Budget Quality, Capital Budget, Participatory Budgeting

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Herawati, Syamsurijal Tan, Sri Rahayu, and Syahmardi Yacob. "THE EFFECT OF FINANCIAL AND NON-FINANCIAL PERFORMANCE ON REGIONAL COMPETITIVENESS OF BUNGO DISTRICT WITH CAPITAL EXPENDITURE AND BUDGET GOVERNANCE AS INTERVENING." International Journal of Social Science 1, no. 4 (December 14, 2021): 347–54. http://dx.doi.org/10.53625/ijss.v1i4.713.

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This study aims to determine the effect of financial and non-financial performance, capital expenditure, budget management on regional competitiveness. Second, this study also determines the impact of financial and non-financial performance on regional competitiveness through capital expenditures and budget management in the Bungo Regency. Primary data were collected through direct interviews with respondents with predetermined criteria and processed using Structural Equation Model analysis with PLS. The results study found only financial and non-financial performance and budget management had a significant effect on regional competitiveness, while capital expenditure had no effect. This study also found that financial and non-financial performance affects regional competitiveness through budget management, but it had no effect if capital expenditures were intervening.

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Kausari, Rizka Wilda, Rita Meutia, and Rudy Fachruddin. "ANALISIS KINERJA ANGGARAN PEMERINTAH DAERAH SEBELUM DAN SAAT PANDEMI COVID-19." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 7, no. 4 (December 30, 2022): 679–87. http://dx.doi.org/10.24815/jimeka.v7i4.22459.

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This study aims to determine the budget performance of local city governments throughout Indonesia in the Regional Revenue and Expenditure Budgets before and during the Covid-19 pandemic. This research was conducted in 93 municipal governments. The method used in this research is descriptive quantitative and the different Wilcoxon Signed Rank Test to test differences in budget performance before and during the Covid-19 Pandemic. The results of the test are, that there is a difference between the budget performance of the regional income, the budget performance of the local Own-Source, and the budget performance of the transfer income, but there is no difference in the budget performance of the other legitimate regional income before and during the Covid-19 pandemic. Furthermore, there is no difference in the budget performance of the expenditure regional, the budget performance of the operational expenditure, and the budget performance of the transfer expenditure, but there are differences in the budget performance of the capital expenditure and the budget performance of the unexpected expenditure before and during the Covid-19 pandemic.

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Ramdany, Ramdany, and Aqliana Chaeriyyah. "ANALYSIS OF BUDGET PERFORMANCE: SPENDING VARIANCE, BUDGET REVISION AND BUDGET BLOCKING." EKUITAS (Jurnal Ekonomi dan Keuangan) 7, no. 2 (June 30, 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) with the variance of Government spending as an intervening variable. The results of this study are expected to be used in decision-making, especially in the policy of budget revisions and budget blockades carried out by the Central Government and internal Ministries/Agencies (K/L) to reduce the widening of variance in human resources expenditures, goods expenditures, and capital expenditures which have an impact on performance achievement organization.

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Saprudin, Andi Mattulada Amir, Jurana NS, Nina Yusnita Yamin, and Yunus Sading. "Local Own-source Revenue and Balance Fund on Economic Growth: Remaining Budget Surplus, and Capital Expenditure as an Intervening Variable." International Journal of Economics, Business and Management Research 07, no. 05 (2023): 01–19. http://dx.doi.org/10.51505/ijebmr.2023.7501.

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This study aimed to determine and analyze local own-source revenue and balance funds on economic growth mediated by the remaining budget surplus and capital expenditure. The sample was taken from the reports of Local Own-Source Revenue (LOSR) realization, Balance Fund (BF) realization, Remaining Budget Surplus (RBS) realization, Capital Expenditure (CE) realization, and Gross Regional Domestic Product (GRDP) in 34 regencies/cities of North Sulawesi Province, Central Sulawesi Province, and Gorontalo Province for five years from 2015 to 2019. The statistical analysis tool used was path analysis with Lisrel application to test the effect of Local Own-Source Revenue (LOSR) and Balance Fund (BF) on economic growth mediated by the Remaining Budget Surplus (RBS) and Capital Expenditure (CE) as a mediation variable. This study showed that local own-source revenue, balance fund, remaining budget surplus, and capital expenditure simultaneously or partially had a positive effect on economic growth. However, the balance fund variable had a negative effect on the remaining budget surplus, while capital expenditure and remaining budget surplus were able to mediate the relationship between local own-source revenue and balance funds to economic growth.

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., Ernanto, Jaka Sriyana, Abdul Hakim, and Sahabudin Sidiq. "The Impact of Economic Policy on Human Resource Quality: An Indonesia Case." International Journal of Religion 5, no. 11 (June 27, 2024): 2064–82. http://dx.doi.org/10.61707/2k4ba443.

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This study investigates the differential impacts of public policies, such as education budgets, health budgets, and general allocation funds, alongside economic, population, and employment sectors across overall provinces, expansion areas, and non-expansion areas in Indonesia. Guided by a Positivist research philosophy, the study utilized panel data encompassing the economic sector (gross fixed capital formation), education sector (education budget), health sector (health budget), fiscal sector (general allocation fund), population sector (population), and labor sector (labor force participation rate) from 34 provinces. Data collection involved documentation techniques to gather secondary data on HDI, IMM, gross fixed capital formation, education budget, health budget, general allocation fund, population, and labor force participation rate. The findings reveal that the economic sector positively impacts HDI but negatively affects IMM across the provinces. The education sector shows a positive effect on both HDI and IMM. Similarly, the health sector positively influences HDI but has a negative impact on IMM. The fiscal sector positively affects both HDI and IMM. The population sector positively influences HDI but does not affect IMM. Conversely, the employment sector does not impact either HDI or IMM in the 34 provinces. These results highlight the varied effects of public policy in different sectors on HDI and IMM, suggesting the need for more targeted and specific policies to enhance development across different regions in Indonesia.

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Journal articles on the topic 'Capital budget'

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