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Journal articles on the topic 'Government Fiscal Management Information System'

Author: Grafiati

Published: 10 January 2023

Last updated: 31 July 2025

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1

SHON, Jongmin. "The Dilemma Between Fiscal Decentralization and Budget Balance." Transylvanian Review of Administrative Sciences, no. 67 E (October 28, 2022): 101–22. http://dx.doi.org/10.24193/tras.67e.6.

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"This paper explores the effects of the distribution of fiscal authority for fiscal decentralization on the U.S. state budget balance. Numerous scholars have pointed out that fiscal institutions play an important role in achieving budget balance, but their degree of authority fundamentally determines how fiscal insti tutions are authorized across the multi-level system in a federal government system. As an empirical ex ploration, this paper captures the authority of fiscal institutions through multiple dimensions of account ing and financial information. The results revealed that local governm

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Mateo, Kanthunkako. "Challenges of Integrated Financial Management Information System (IFMIS) on fiscal management of public funds in ministry departments." i-manager's Journal on Economics & Commerce 5, no. 1 (2025): 1. https://doi.org/10.26634/jecom.5.1.21261.

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This study examines the challenges of the Integrated Financial Management Information System (IFMIS) on fiscal management of public funds in ministry departments in Malawi. It also evaluates how public financial management systems can be improved through greater transparency and more equitable resource allocation. The study emphasizes the need for reforms that enhance the transparency of fiscal activities and ensure that resource distribution is aligned with the priorities of government departments. The research objectives were to identify challenges faced by IFMIS users, analyze optimal resou

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BOHDAN, Tetiana, and Ivan BOHDAN. "Explicit contingent liabilities of the Ukraine’s Government during the war and pandemic and management of their risks." Fìnansi Ukraïni 2023 (November 2, 2023): 7–23. http://dx.doi.org/10.33763/finukr2023.09.007.

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Introduction. The extraordinary conditions of public finances functioning raise the problems of the riskiness of government contingent liabilities and management of their volumes. Ukraine has not created so far a comprehensive system for monitoring fiscal risks and contingent liabilities, assessing their value, disclosing information, and holistic system for managing such liabilities. Problem Statement. The establishment of organizational and methodological pillars for analysis, evaluation, control and compilation of relevant reports on fiscal risks and contingent liabilities, are of great imp

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Sikabanga, Nanhiimbi, and Lubinda Haabazoka. "Evaluating the usage of Integrated Financial Management Information Systems (IFMIS) in enhancing Public Financial Management in Zambia." East African Finance Journal 4, no. 2 (2025): 1–17. https://doi.org/10.59413/eafj/v4.i2.1.

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Through reforms to its public Financial Management (PFM) system Zambia has made strides to promote transparency, accountability, and efficiency in the use of public resources. An example of this is the Integrated Financial Management Information System (IFMIS) project, a digital platform set up to enhance financial transactions as well as transaction recording, reporting, and expenditure controls, in government ministries. IFMIS is a tool for strengthening fiscal discipline by minimizing financial malpractices, alleviating corruption, and ensuring timely budgetary implementation. Nevertheless,

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Fitria, Fitria, Eko Nuriyatman, Latifah Amir, and Sitta Saraya. "Administrative Law and the Efficiency of Local Government Budgeting." As-Siyasi: Journal of Constitutional Law 5, no. 1 (2025): 147–61. https://doi.org/10.24042/as-siyasi.v51.27598.

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This article examines applying the general principles of good governance within the framework of administrative law as a strategy to promote more efficient and accountable regional budget management in the era of fiscal decentralization. This research aims to analyze how the General principles of good governance, as codified in Indonesian administrative legislation, can serve as a legal foundation to overcome normative and administrative barriers in realizing budget efficiency at the regional level. Using a normative legal research method through statutory and conceptual approaches, this artic

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Nugraha, Angga. "EVALUATION OF IMPLEMENTATION OF LOCAL GOVERNMENT INFORMATION SYSTEM (SIPD)." Review of Accounting and Taxation 1, no. 01 (2022): 33–46. http://dx.doi.org/10.61659/reaction.v1i01.132.

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    Purpose - The purpose of this paper was to find out how the impact of the implementation of SIPD and to find out how the efforts of the Serang City DPRD Secretariat to continue to implement SIPD     Design/methodology/approach - The method used in this research is descriptive qualitative research methods. The technique used in data collection where the source of the data obtained is primary and secondary data     Finding - Secretariat DPRD Serang City has used SIPD in its fiscal management, starting f

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Permanasari, Tyasning, and Radian Salman. "Adipura: Good Environmental Governance Perspective and Fiscal Challenges." RSF Conference Series: Business, Management and Social Sciences 4, no. 1 (2024): 160–68. http://dx.doi.org/10.31098/bmss.v4i1.871.

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The research emphasizes the effectiveness of Adipura as an instrument for monitoring the performance of local governments in waste management from the perspective of good environmental governance. Focus study on public participation and fiscal challenges. This is a qualitative research. The main data source from the National Waste Management Information System (NSWMIS) and in-depth interviews with central and local government, members of the Adipura Advisory Board, and the communities. Also supported by secondary data relevant to the study. The purpose of research are to determine the extent o

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Mardian, Ike Roza, and Yurniwati Yurniwati. "Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Dana BTT Covid 19 Pemerintah Provinsi Sumatera Barat." Owner 6, no. 4 (2022): 3939–49. http://dx.doi.org/10.33395/owner.v6i4.1155.

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Accountability is an obligation to be responsible for the implementation of activities and final results to the community as the holder of the obligation, in accordance with the provisions of the legislation. The people through the DPR/DPRD give authority to the government to manage economic resources, therefore the government has the obligation to convey responsibility, report, present and disclose all activities and activities that are the responsibility of management. This research is to examine the effect of the Government's Internal Control System, information technology and organizationa

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Ratmono, Dwi, Arini Cholbyah, Nur Cahyonowati, and Darsono Darsono. "The problem of corruption in government organizations: Empirical evidence from Indonesia." Problems and Perspectives in Management 19, no. 4 (2021): 29–39. http://dx.doi.org/10.21511/ppm.19(4).2021.03.

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Corruption in government organizations is an important and relevant topic to study because of its impact on the state in terms of financial losses and a decrease in the quality of human development. This study is also relevant because previous analyses are still limited in their modeling and measuring comprehensive fiscal decentralization variables. This study aims to examine the effect of fiscal decentralization and quality of government on the level of corruption and the impact of corruption on the human development index. The sample of this paper comprises 113 local governments on the islan

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Nugraha, Nur Arif, and Agung Darono. "Discourses And Institutions In Tax Policy And Fiscal Sustainability: Evidence From Indonesia." Jurnal Pajak dan Keuangan Negara (PKN) 4, no. 1 (2022): 61–71. http://dx.doi.org/10.31092/jpkn.v4i1.1722.

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This research contends fiscal policy and the achievement of fiscal sustainability as institutions coming from texts and discourses that account for it. Applying an interpretive policy analysis approach, we reveal how various discourses of tax policy and the achievement of fiscal sustainability dialectics. This study highlights some series of text-discourse-institution that explains the interplay between fiscal policy and the achievement of fiscal sustainability so that they become as main part of Indonesian public finance management. This paper finds that tax policy as an institution associate

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Arta, I. Putu Rai Nadi, Komang Fridagustina Adnantara, and Ni Made Ernila Junipisa. "Pengaruh Penerapan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD), Kompetensi Sumber Daya Aparatur (SDA), Dan Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Bali." Journal Research of Accounting 5, no. 2 (2024): 113–23. http://dx.doi.org/10.51713/jarac.2024.5213.

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The Regional Government Financial Report is a Financial Report consisting of several SKPD Financial Reports submitted by the Regional Government through the Regional Secretary to the Regional Head and DPRD in order to account for the implementation of the APBD and regional government fiscal policy making. Based on the Audit Results Report on the Bali Provincial Government's Financial Reports carried out by the Bali Provincial Representative Financial Audit Agency for the last five years, it is stated that the Bali Provincial Government's Financial Reports received a WTP Opinion, however there

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Ryan, David, and Randall P. Mariger. "Consumption Behavior and the Effects of Government Fiscal Policies." Journal of the Operational Research Society 38, no. 9 (1987): 859. http://dx.doi.org/10.2307/2582328.

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Ryan, David. "Consumption Behavior and the Effects of Government Fiscal Policies." Journal of the Operational Research Society 38, no. 9 (1987): 859. http://dx.doi.org/10.1057/jors.1987.141.

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IEFYMENKO, Tetiana. "SYSTEM OF PUBLIC FINANCE MANAGEMENT IN UKRAINE: PROBLEMS OF ECONOMIC SECURITY." Economy of Ukraine 2018, no. 11-12 (2018): 28–46. http://dx.doi.org/10.15407/economyukr.2018.11.028.

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Countering threats to the security of the national economic space should be accompanied by the protection of financial sovereignty by the authorities. The unconditional implementation of the medium-term goals to reduce the growth rates of the country’s total debt (in perspective), improvement of the government regulatory mechanisms for allocating limited resources, a better quality of constitutionally guaranteed public services and support for investment in the real economy sector should be a key guideline for the Public Finance Management System (PFMS). The author analyses institutional, macr

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Abdulwaheed, Salihu, and Khalil Samihah. "Decentralization: Catalyst for Welfare Service Delivery by Local Government Administration." Journal of Public Administration and Governance 2, no. 4 (2012): 43. http://dx.doi.org/10.5296/jpag.v2i4.2665.

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The paper aims to look at the transferring of authorities, resources and responsibilities from one tier of government (central government) to other tiers of government (state and local governments) in order to deliver efficient and effective welfare service. This transfer serves two basic purposes, namely accountability for resource management and effective welfare service delivery. This can only be possible if the system of co-responsibility between institutions of governance at the central, states and local governments is decentralized effectively. Similarly, the paper intends to critically

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Propheter, Geoffrey, and Melissa Mata. "Local Government Fiscal Early Warning Surveys: Lessons From COVID-19." Journal of Public and Nonprofit Affairs 7, no. 1 (2021): 29–45. http://dx.doi.org/10.20899/jpna.7.1.29-45.

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Yang (2020) recently argued for enhanced evidence–based decision making during sudden and widespread economic shocks such as the COVID-19 pandemic, but he lamented the difficulty of acquiring such data in a timely manner. One strategy is to implement an early warning survey system. This article describes Colorado’s experience with a survey the state administered to local government officials shortly after the governor’s stay-at-home order. The state used the survey to inform its fiscal response policies. We describe the advantages and challenges of using surveys as a statewide, rapid informati

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Ellul, Lauren, and Ron Hodges. "Reforming the government budgeting system in Malta." Journal of Public Budgeting, Accounting & Financial Management 31, no. 4 (2019): 518–38. http://dx.doi.org/10.1108/jpbafm-10-2018-0108.

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Purpose The purpose of this paper is to analyse the pre-adoption phase of budgetary reform. Perspectives on the introduction and use of performance information in budgeting are obtained through interviews with current and former senior politicians and civil servants in Malta. Institutional theories are used to analyse the pressures that are perceived as promoting or inhibiting reforms. Design/methodology/approach The research followed a qualitative approach, using data gathered from documentary sources and empirical evidence collected from semi-structured interviews. Documentary sources were u

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Sunday Otinche, Inyokwe. "Decentralisation, Local Governance and Nation Building in Nigeria." Journal of Public Policy and Administration 7, no. 2 (2023): 39–48. http://dx.doi.org/10.11648/j.jppa.20230702.12.

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The paper examines the logic of decentralization and local governance in Nigeria with a hint on its constitutionality and contributions to nation building. Emerging facts reveals that Nigeria operates a centralized and decentralized system of governance and state administration. This is confirmed by its federal nature, division of state administration into federal, state and local government, state power into exclusive (federal), concurrent (federal and state) and residual powers (local government), and the allocation and distribution of fiscal responsibilities and benefits along vertical and

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Dharma Astawa, I. Gusti Ngurah, I. Made Yudhiantara, and I. Gede Agus Wibawa. "PENGELOLAAN KEUANGAN NEGARA BERBASIS APLIKASI “SAKTI” DI KANTOR PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNANPROVINSI BALI." AKSES : JOURNAL OF PUBLIK & BUSINESS ADMINISTRATION SCIENCE 5, no. 1 (2003): 51–61. http://dx.doi.org/10.58535/jasm.v5i1.38.

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The development of information and communication technology has become a global trend today,including the digitalization of the government sector, which is better known as electronic government(E-Government) or Electronic-Based Government Systems (SPBE). SPBE developmentby a governmentinstitution aims to improve information and service connectivity quickly and efficiently, not only betweeninstitutions but also with the public as users of public services. The year 2022 is the beginningimplementation of SAKTI Full Module namely the Institutional Level Financial Application System forthe APBN Man

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Titarchuk, Mykhailo I. "Institutional Principles of the Government Tax Policy." Business Inform 11, no. 538 (2022): 210–15. http://dx.doi.org/10.32983/2222-4459-2022-11-210-215.

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The purpose of the article is to disclose and deepen the institutional foundations of the government tax policy, taking into account the challenges of the special period. The article defines the basic principles and criteria for the formation of government tax policy. The expediency of taking into account retrospective foreign experience in the development and implementation of domestic tax policy is substantiated. The main tax trends in foreign countries are identified – the development of tax administration in the context of digitalization of the economy; development of a system of tax monit

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Ni, Shy Chwen, Carlos Thomas, Yu Yonezawa, et al. "Comprehensive Assessment of the Universal Healthcare System in Dentistry Japan: A Retrospective Observational Study." Healthcare 10, no. 11 (2022): 2173. http://dx.doi.org/10.3390/healthcare10112173.

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Japan’s universal healthcare insurance is facing economic challenges due to the advanced aging society, however, objective data of dental expenditure has never been introduced. This study aimed to identify the associated factors with dental expenditures using government-provided digitized insurance claims data and calculated the spending in the context of dental cost per person (DCPP). Seven associated factors analyzed were age, demographic, geographic, socioeconomic, regional wealth, the impact of the 8020-national campaign implementation (keep 20 teeth at age 80), and the effect of the home-

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Isriani, Wilson Bogar, and Jetty H. E. Mokat. "Supervision of Village Financial Management by Kotamobagu City Inspectorate." Technium Social Sciences Journal 69 (March 8, 2025): 13–23. https://doi.org/10.47577/tssj.v69i1.12287.

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The purpose of the study was to determine, analyze and describe the Supervision of Village Financial Management by the Kotamobagu City Inspectorate and the determinants of the use of the Siswaskeudes Application in carrying out village financial management supervision. The method used in this research is qualitative research method. As for the results of the study, namely in the implementation of Supervision with the Village Financial Supervision Information System (Siswaskeudes), there are four important indicators, namely (1) Planning is the planning of village government revenues and expend

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Fontaine, Guillaume, and Cecilia Medrano Caviedes. "How resource nationalism hinders development: the institutional roots of the economic recession in Venezuela." Revista do Serviço Público 67, no. 4 (2016): 671–96. http://dx.doi.org/10.21874/rsp.v67i4.1636.

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How do institutions allow governments to manage dramatic variations of oil rents, and how do these variations impact public institutions is the twofold problem addressed here. We contend that high dependence on oil combined with low political accountability increases the economic vulnerability to external shocks. We sustain our argument with the analysis of the fiscal policies implemented in Venezuela under the administration of Hugo Chávez (1999-2012). A process tracing methodology focuses on the policy design of fiscal policies through the selection of instruments embedded in the Public Fina

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Apriani, Chyntya, Sabra B. W. Thalib, and Apriana Marselina. "ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN GURU HONORER PEMERINTAH KABUPATEN ENDE." Jurnal Riset Ilmu Akuntansi 2, no. 1 (2022): 11–17. http://dx.doi.org/10.37478/jria.v2i1.2144.

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This study uses a qualitative approach method, to describe the accounting information system of the honorary teachers payroll. And also the source of the used data is primary data. The data will be analyzed by descriptive analysis method. Based on the data analysis, it is concluded that the Government in regulating its operational activities has implemented an accounting information system and internal control over the payroll system using SIMDA and SIPD applications. All document data, namely SPP, SPPM, are inputted toto the Regional Financial and Asset Management Office of Ende Regency. Howe

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Attia Mohamed Omran, Emad, and Yuriy Bilan. "The impact of fiscal policy on female labor force participation in Egypt." Problems and Perspectives in Management 21, no. 4 (2023): 361–69. http://dx.doi.org/10.21511/ppm.21(4).2023.28.

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There is no doubt that women play a vital role in all aspects of economic activities around the globe. However, despite the great efforts that governments have made over the past three decades to increase women’s integration into the labor market, their participation is still relatively low compared to men. On the other hand, economic literature argues that the government can use fiscal policy tools such as tax revenue and spending to decrease gender inequality in the labor market. The aim of this paper is to investigate the impact of government spending and tax revenue shocks on the female la

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Tamburaka, Sulvariany, and Nasrullah Dali. "Enhancing Public Financial Transparency Through the Integration of Taxation, Accounting, and Social Welfare Systems." Khazanah Sosial 6, no. 3 (2024): 551–67. https://doi.org/10.15575/ks.v6i3.40419.

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This study explores the impact of taxation, accounting, and social welfare system integration on public financial transparency in Indonesia. The study collected data from government reports and interviews with financial policy experts, auditors, and government officials using mixed methods, including quantitative and qualitative analysis. The analysis results show that system integration significantly improves transparency through more accurate fiscal reporting and better access to public financial information. Challenges such as technology implementation costs, bureaucratic resistance, and ca

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Gumelar*, Marga. "The Importance of Data: Developing Smart Asset Management Framework in IoT Era." Airlangga Development Journal 1, no. 1 (2020): 21. http://dx.doi.org/10.20473/adj.v1i1.18008.

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Municipal assets become hard problems that lasted a long time. In the fiscal year 2015, from total asset amount of Rp 2,048.88 trillion, the Audit Board of the Republic of Indonesia found some problems on the audit of the local government financial report that 1,010 issues were related to asset registration. There were also 48 problems related to unknown assets and potential losses of Rp 289,281.23 million. This paper aims to develop municipal asset management framework by focusing on asset inventory system through the application of information technology. A case study is presented based on t

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Tieng, Matur. "A Systematic Assessment of Budgeting and Budgetary Management system of South Sudan: The Case of the Ministry of Finance and Economic Planning." Technium Social Sciences Journal 40 (February 8, 2023): 174–83. http://dx.doi.org/10.47577/tssj.v40i1.6499.

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The purpose of this study was to assess the budgetary management system by the Ministry of Finance and Economic Planning to manage the budget effectively and efficiently to meet the financial objective of the government of South Sudan. The study undertook a critical review of all financial policy documents including the appropriation bills, the Public Financial Management and Accountability Act 2011, and other assessment reports conducted by the other individuals and institutions on the financial management system of the government of South Sudan. A self-administered questionnaire was used to

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Gumelar, Marga. "THE IMPORTANCE OF DATA: DEVELOPING SMART ASSET MANAGEMENT FRAMEWORK IN IOT ERA." Airlangga Development Journal 1, no. 1 (2020): 1. http://dx.doi.org/10.20473/adj.v1i1.10577.

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ABSTRACTMunicipal assets become hard problems that lasted a long time. In the fiscal year 2015, from total asset amount of Rp 2,048.88 trillion, the Audit Board of the Republic of Indonesia found some problems on the audit of the local government financial report that 1,010 issues were related to asset registration. There were also 48 problems related to unknown assets and potential losses of Rp 289,281.23 million. This paper aims to develop municipal asset management framework by focusing on asset inventory system through the application of information technology. A case study is presented ba

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Sapp, Carlton E., Thomas Mazzuchi, and Shahram Sarkani. "Rationalising Business Intelligence Systems and Explicit Knowledge Objects: Improving Evidence-Based Management in Government Programs." Journal of Information & Knowledge Management 13, no. 02 (2014): 1450018. http://dx.doi.org/10.1142/s021964921450018x.

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Public sector programs often fail to leverage their business intelligence systems and explicit knowledge objects to drive efficiency and effectiveness. Given the current federal fiscal environment and the need for effective government — a catalyst to the requirement to use "evidence and rigorous evaluation in budget, management, and policy decisions" (OMB Memorandum M-12-14) — federal programs look to business intelligence as an evidence-based decision-making practice leading to a more lean government, improving efficiency and effectiveness. However, cost overruns, technical obstacles, and nex

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Situmorang, Dokman Marulitua, and Faisal Jamaludin Al-Afgani. "Implementation of System Digitalization in Payment and Deposit of Non-Tax Revenue from Minerals and Coal Resources." Journal of Applied Management Research 3, no. 1 (2023): 42–50. http://dx.doi.org/10.36441/jamr.v3i1.1546.

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State revenue consists of three components, namely tax revenue, non-tax state revenue, and grants. The Financial Report of the Central Government Financial Supervisory Agency (audited) for Fiscal Year 2019, shows a contribution of Non-Tax State Revenue of 20.8 percent of total state revenue, so Non-Tax State Revenue is a significant component of state revenue to finance state spending that is not sufficiently financed from tax and grant receipts. In order to optimize the management of Non-Tax State Revenue, in 2014 an accurate, fast, and accountable, web-based (integrated) information system w

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Levaggi, R. "An Optimal Grants-in-Aid Allocation Rule in the Context of an Asymmetry-of-Information Model." Environment and Planning C: Government and Policy 13, no. 2 (1995): 127–40. http://dx.doi.org/10.1068/c130127.

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The antithesis between autonomy, equity, and efficiency are central elements in fiscal federalism. The literature argues that the existence of lower tiers depends on their ability at being better informed than the centre on local preferences and suggests that central government should exercise its control mainly through the grant allocated to each tier. However, setting up an efficient system requires the knowledge of nonobservable local parameters, and this creates an asymmetry-of-information problem that the literature on grants-in-aid has not recognized so far. This paper is an attempt to f

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Yefymenko, T. I. "Fiscal Regulation of National Economies' Sustainable Growth." Science and innovation 16, no. 5 (2020): 20–35. http://dx.doi.org/10.15407/scine16.05.020.

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Introduction. One of the key contradictions in the modern market relations is associated with the phenomena of deglobalization. It is the practice of the European Union with respect to supranational influence on fiscal relations of economic agents and the “trumponomics” that have confirmed the need to further increase the effectiveness of international tax and budget regulatory institutions. Problem Statement. The modern fiscal policy in market economies aims at regulating the distribution of resources between the private and public sectors with minimal impact of inflationary or deflationary f

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Paul, Chima, and Joseph Malachy. "E-Governance Initiatives and Financial Management in the Nigerian Public Sector: An Integrated Conceptual Framework for Enhancing Transparency and Efficiency." Dutch Journal of Finance and Management 8, no. 1 (2025): 35020. https://doi.org/10.55267/djfm/16409.

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Public Financial Management (PFM) reforms in Nigeria have increasingly embraced digital innovations to enhance transparency, efficiency, and accountability in fiscal governance. This study develops a conceptual framework for restructuring Nigeria’s PFM system, focusing on four interdependent pillars: Digital Financial Systems, Transparency and Accountability, Capacity Building, and Infrastructure and Security. The adoption of digital financial systems such as the Treasury Single Account (TSA), Integrated Personnel and Payroll Information System (IPPIS), and Government Integrated Financial Mana

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Pribadi, Akhmad Ribut, Karnadi Karnadi, and Lita Permata Sari. "PENGARUH PENGETAHUAN AKUNTANSI DAN TEKNOLOGI INFORMASI TERHADAP PENGELOLAAN BARANG MILIK DAERAH DENGAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi Pada Dinas Kesehatan Kabupaten Bondowoso)." Jurnal Mahasiswa Entrepreneurship (JME) 2, no. 10 (2023): 2274. http://dx.doi.org/10.36841/jme.v2i10.3651.

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The government has issued a Minister of Home Affairs Regulation (Permendagri) related to the administration of Regional Property, Number 64 of 2013 concerning the Implementation of Accrual-Based Government Accounting Standards in Regional Governments, that the accrual basis is an accounting basis in which economic transactions or accounting events are recognized and recorded, and presented in the financial report at the time the transaction occurs, and these regulations have begun to be implemented in the 2014 fiscal year. The lack of accounting knowledge for every Civil Servant (PNS) in Regio

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Chen, Yuhua, Hasri Mustafa, Asna Atqa Abdullah, Ziqin Feng, and Rosmila Senik. "Research on the Integration of Blockchain Technology and Accounting Information Systems in the Context of Budget Performance Reform for SDGs: A Four - Layer System Framework Design." Journal of Lifestyle and SDGs Review 5, no. 3 (2025): e04634. https://doi.org/10.47172/2965-730x.sdgsreview.v5.n03.pe04634.

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Objective: This study aims to explore integrate blockchain technology and accounting information systems in the context of budget performance reform, and to help achieve sustainable peace, justice and strong institutions. Theoretical Framework: This study constructed by synthesizing the literature on budget performance management, fiscal and taxation system reform, and the application of blockchain in accounting information systems, and is further solidified by incorporating the grounded theory to support the exploration of integrating blockchain technology and accounting information systems w

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Mukherjee, Sacchidananda. "Inter-governmental Fiscal Transfers in the Presence of Revenue Uncertainty: The Case of Goods and Services Tax (GST) in India." Journal of Development Policy and Practice 5, no. 1 (2020): 74–102. http://dx.doi.org/10.1177/2455133320909927.

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A comprehensive multistage Value Added Tax (VAT) system, namely Goods and Services Tax (GST), is introduced in India since 1 July 2017. GST encompasses various taxes from Union and State indirect tax bases, and it is a dual VAT system with concurrent taxation power to Union and State governments. It was envisaged that removal of cascading of taxes and enshrining destination based consumption tax system under GST will encourage investment and improve ease-of-doing business in India. Though it is not right time to comment on success or failure of Indian GST system unless the tax system stabilise

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Patra, A. Dahri Adi, and Lanteng Bustami. "Analysis the Changes Opinion on Qualified be Disclaimer Opinion to the Financial Statements Local Government (Case Study: Government of Palopo city)." Journal of Social and Development Sciences 7, no. 1 (2016): 40–47. http://dx.doi.org/10.22610/jsds.v7i1.1228.

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The purpose of the research was to analyze, why the changes Opinion report of examination by the Supreme Audit Board on Qualified Opinion be Disclaimer opinion to the Financial Statements of the Local Government Palopo city, fiscal year 2013 , using a qualitative analysis approach to interactive model (collection of data â€“ reduction data -display and conclusion Verifying ). In the phase Display of data, through analysis of Patterns of relationship between the findings of the report examination and interviews with stakeholders, obtained, information that the Competence of Human Resources (HR)

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Iwawan Aji, Heru, Agus Sholahuddin, and Tommy Harianto. "The Role of Village Government in Managing Funds and Implementing Development." International Journal of Research in Social Science and Humanities 05, no. 03 (2024): 53–60. http://dx.doi.org/10.47505/ijrss.2024.3.5.

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Currently, the Indonesian government continues to strive to improve the implementation of national development so that the pace of regional development, which also includes village development, is more balanced. In this case, the regional government has full authority in determining policy, planning, implementation, and financing. Village financial management must be carried out with excellent and accountable management because the funds coming into the village are too large to be managed by a Village Government. With the existence of the Village Fund policy, the management dimension in implem

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Hrynchyshyn, Iryna. "BUDGET CONTROL IN THE CONTEXT OF FORMATION AND IMPLEMENTATION OF BUDGET POLICY OF LOCAL GOVERNMENT BODIES." Economic Analysis, no. 31(1) (2021): 81–89. http://dx.doi.org/10.35774/econa2021.01.081.

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Introduction. A systematic approach to the organization of budgetary control in terms of compliance with the law and the efficient use of budgetary resources is designed to promote the effectiveness of fiscal policy of local governments. Goal. Determining the features of budget control in the context of formation and implementation of budget policy of local governments. Method (methodology). Methods of logical generalization, analysis, comparison and synthesis are used to determine the features of budget control in the context of formation and implementation of budget policy. Results. It is es

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Faubert, Brenton Cyriel. "Transparent resource management." International Journal of Educational Management 33, no. 5 (2019): 965–78. http://dx.doi.org/10.1108/ijem-02-2018-0066.

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Purpose Public education is an important institution in any democracy, and the significant resources invested form a critical pillar in its provision. The evidence used to manage said resources is, therefore, an important issue for education leaders and a matter public interest. The purpose of this paper is to consider the role education finance leaders in Ontario, Canada, and what types of evidence they are using, how they are being employed and how much priority is given to each. Design/methodology/approach The paper employs a review of Ontario’s K-12 education funding policies/reports, and

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Rohma, Frida Fanani, Indah Shofiyah, and Abdus Salam Junaedi. "The Effect of Tournament Horizon, Faultline and Group Performance Relationships under Decentralized System." Journal of Indonesian Economy and Business 38, no. 1 (2023): 62–80. http://dx.doi.org/10.22146/jieb.v38i1.4532.

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Introduction/Main Objectives: This research integrates the self-categorization and contagion theories to analyze faultlines due to a decentralization system. Besides, this research investigates the inducement of tournament incentives as a control mechanism to mitigate the harmful effects of a faultline on group performance. Background Problems: Fiscal decentralization has a crucial role as it stimulates economic growth, enhances the quality of decision-making and escalates performance. However, decentralization by one local government, which consists of various local government departments, ma

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Bennett, R. J. "Tax Assignment in Multilevel Systems of Government: A Political-Economic Approach and the Case of Spain." Environment and Planning C: Government and Policy 5, no. 3 (1987): 267–85. http://dx.doi.org/10.1068/c050267.

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In this paper the question of tax assignment in multiple-level systems of government is addressed. Existing economic theory of fiscal federalism, which is the main source of information on tax assignment, is reviewed and various criticisms of this theory, as a normative theory, are outlined which indicate major difficulties in application to practice. Where a strong desire for decentralisation exists, such as in Spain, an alternative political-economic approach is suggested. This is then used to comment on developments in Spain where, it is concluded, the present assignment of taxing powers is

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Manucharyan, Marat. "THE KEY DIRECTIONS FOR IMPROVING THE FINANCIAL MANAGEMENT OF THE TAX SYSTEM IN THE REPUBLIC OF ARMENIA." Economics, Finance and Accounting 2, no. 14 (2024): 134. http://dx.doi.org/10.59503/29538009-2024.2.14-134.

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The transition to market relations involves addressing numerous challenges, and resolving these challenges is essential for creating the necessary preconditions for the further development of the market economy in the Republic of Armenia (RA). This includes the implementation of radical transformations in the country's financial, monetary, banking, fiscal, social, structural, and other systems. During the reforms of the financial system in the Republic of Armenia, special attention has been given to the creation and ongoing improvement of an effective tax system. In this regard, the RA State R

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Ajibolade, Solabomi Omobola, and Collins Sankay Oboh. "A critical examination of government budgeting and public funds management in Nigeria." International Journal of Public Leadership 13, no. 4 (2017): 218–42. http://dx.doi.org/10.1108/ijpl-11-2016-0045.

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Purpose The purpose of this paper is to attempt an empirical examination of government budgeting and expenditure processes in Nigeria, a developing country. It examines the current state of budgeting and public funds management (PFM) in Nigeria. It also examines the extent to which the government has used the budgetary mechanism to effectively manage the nation’s economy. Design/methodology/approach The paper employed simple regression estimation technique for data analysis. Time series data set of budgetary information was constructed from different archival sources over a 16-years period (20

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Andi Sujarwo, Ika Devy Pramudiana, Ulul Albab, and Widyawati Widyawati. "Analysis of the Utilization of Regional Assets in the Context of Optimizing the Fiscal Potential of the Regional Government of East Java Province." Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2, no. 1 (2025): 91–104. https://doi.org/10.62383/parlementer.v2i1.517.

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This study aims to describe and analyze: How is the appropriate technical management of regional assets based on applicable laws and efforts made by the East Java Provincial Government in managing regional assets to optimize Regional Fiscal Potential. This study uses a qualitative method of the Case Study approach. The data collection techniques used in this study are through observation, interviews and documentation. The data was analyzed using an interactive model analysis developed by Miles and Huberman with three procedures, namely data reduction, data display, and conclusion. The results

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Glazyrina, I. P., and K. A. Demchenko. "An assessment of the contribution of forest sector to federal and regional fiscal budgets in Russia." IOP Conference Series: Earth and Environmental Science 875, no. 1 (2021): 012073. http://dx.doi.org/10.1088/1755-1315/875/1/012073.

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Abstract The article deals with the problems of effective use of forest ecosystem resources. The purpose of the article is to quantify the socio-economic efficiency of forest management in the regions of Russia. The paper uses the methods of correlation analysis and spatial analysis with the use of Geographic information system technologies. The assessment of the socio-economic efficiency of regional forest management was carried out using the author's methodology. Several quantitative indicators are considered. The calculations allowed us to draw a number of conclusions. In the 2010-2019 peri

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Barma Adam, MOHAMMED, MAIRAFI Salihu Liman, IBRAHIM Mohammed, and KOLO Ibrahim. "EFFECT OF PUBLIC SECTOR FINANCIAL REFORMS ON ECONOMIC GROWTH IN NIGERIA." Abuja Journal of Business and Management 3, no. 2 (2025): 262–82. https://doi.org/10.70118/ajbam-02-2025-132.

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The objective of Nigeria's public financial reforms, which include the Treasury Single Account (TSA) and the Integrated Payroll and Personnel Information System (IPPIS), is to promote accountability, transparency, and economic growth. However, persistent misappropriation of funds by officials continues to hinder savings, investment, and the overall economic advancement of the nation. Consequently, this research investigates the impact of public sector financial reforms on Nigeria's economic growth. Employing a descriptive research design, the study utilized monthly time series data sourced fro

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Njau, Adrian Peter, Wilbard Jackson Kombe, and Lemayon Lemilia Melyoki. "Enhancing Domestic Resource Mobilization: Experiences, Challenges and Potential Opportunities from the Sub-Sahara Africa." International Journal of Social Science Research and Review 6, no. 3 (2023): 116–28. https://doi.org/10.47814/ijssrr.v6i3.939.

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Enhancing domestic resource mobilization (DRM) in many countries especially in the Sub-Sahara Africa remains a daunting task. Many strategies and approaches to improve domestic revenue collection adopted by governments have not given rise to significant improvement in DRM. Approaches such as the use of information and communication technology (ICT) to monitor implementation of revenue mobilization, laws, regulations and procedures; electronic fiscal device management system (EFDMS), improvement of the business and investment environment, monitoring of various directives issued by the governmen

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Julian, Julian, Vince Ratnawati, and Yesi Mutia basri. "THE ADMINISTRATION OF THE GOVERNMENT OF PEKANBARU CITY FIXED ASSET: THE MIX METHOD APPROACH." Jurnal Ilmiah Ekonomi Dan Bisnis 17, no. 1 (2020): 63–71. http://dx.doi.org/10.31849/jieb.v17i1.3262.

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This research has a formulation of problems, namely whether the administration of fixed assets in The Government of Pekanbaru City is already run by Permendagri number 19 the year 2016 about the guidelines of regional goods management, and any constraints in the fixed asset administration in the Government of Pekanbaru City. Samples on research with quantitative research methods are 10 OPD that have the largest fixed asset value on audited fiscal year balance 2017. For the method of qualitative research, informants or the speakers in this research are Head of Sub Division of Inventory and Elim

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