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Journal articles on the topic 'Governmental Budgeting'
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Soleimani, Hamid, Hojjat Soleimani, Seyed Hesam Vaghfi, and Davood Salehfar. "The Necessity of Applying Accrual Accounting In Establishing performance Budgeting System (An Analytical Study)." International Journal of Accounting and Financial Reporting 2, no. 2 (October 14, 2012): 89. http://dx.doi.org/10.5296/ijafr.v2i2.2496.
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Nowadays, governments have considered the novel management approaches, namely modifying their budgeting systems into performance-based ones due to the increasing pressure to enhance responsiveness and performance transparency. Hence, operational budgeting, as the most optimum accepted method of budgeting, has been put under the spotlight of governments. The differentiating character of this system from the traditional systems is its focus on the objectives, consequences and calculating the actual cost of activities, reducing the costs and improving the quality of services provided for people. Planning and successful execution of operational budgeting system has a strong correlation with the characteristics of the governmental accounting system and financial reporting. An important prerequisite for reconciliation of the budgeting system is to modify the accounting system, so that it could calculate the actual price. Development and implementation of the operational budgeting in the governmental agencies requires application of accrual accounting in order to determine the actual costs of programs and activities. In this research, operational budgeting and accrual accounting were addressed with an analytical approach and the necessity of establishing accrual accounting, as a prerequisite for implementation of the budgeting on an operational basis was emphasized
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Anessi-Pessina, Eugenio, Carmela Barbera, Cecilia Langella, Francesca Manes-Rossi, Alessandro Sancino, Mariafrancesca Sicilia, and Ileana Steccolini. "Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges." Journal of Public Budgeting, Accounting & Financial Management 32, no. 5 (October 9, 2020): 957–65. http://dx.doi.org/10.1108/jpbafm-07-2020-0115.
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PurposeThe paper aims to offer a viewpoint on how governmental budgeting needs to be reconsidered after the COVID-19 outbreak.Design/methodology/approachBuilding on extant research, and drawing on the Italian context, the paper provides reflections on four interrelated aspects: (1) how budgeting and reporting processes and formats are being modified; (2) how budgeting may enhance governments' financial resilience; (3) how citizens are involved in the budgeting cycles and (4) how emergency responses may produce opportunities for corruption.FindingsTo tackle COVID-19 related challenges, budgeting, rebudgeting, reporting processes and formats need to be reconsidered and supported by the development of new competencies. Governments will need to put stronger emphasis on the anticipatory and coping roles of budgeting to reduce public organizations' exposure to shocks and support governmental resilience. The involvement of citizens has proven critical to face the pandemic and will become increasingly relevant due to the financial impacts of COVID-19 on future public service provision. Greater attention to the risks of increased corruption is also needed.Originality/valueDrawing lessons from one of the countries most hit by COVID-19, the paper offers a viewpoint on a timely topic of international relevance by looking in an integrated way at interrelated topics such as budgeting, rebudgeting, reporting, financial resilience, coproduction and corruption.
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Gesso, Carla Del. "Gender Budgeting Implementation in Italian Regional Governments: Institutional Behavior for Gender Equality and Women’s Empowerment." International Business Research 12, no. 12 (November 28, 2019): 110. http://dx.doi.org/10.5539/ibr.v12n12p110.
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Gender budgeting has great potential to promote the United Nations 2030 Agenda concerning gender equality and women’s empowerment. This article shares some reflections on the need to implement and institutionalize gender budgeting at the regional level, both by embedding gender issues into the overall regional government budgetary process and by promoting gender equality disclosures. An empirical insight into the institutional behavior of Italian regional governments is provided. The study seeks to understand how the gender perspective is integrated into the governmental strategy that informs the entire budgetary cycle of Italian regional governments, by performing a thematic analysis of the key regional planning documents. The local promotion of gender budgeting implementation through institutional norms and the practice of gender performance reporting in Italian regional governments are also addressed. The results highlight that although there are differing degrees of commitment to gender equality and women’s advancement within the regions, the gender perspective is quite homogeneously integrated into the governmental strategy. Four gendered transversal thematic priorities are identified: the encouragement of women’s employment, the promotion of equal gender opportunities, the enhancement of social inclusion, and the combatting of gender-based violence. Furthermore, although nine regional laws establish gender performance reporting, additional reporting tools integrating non-financial information on gender issues are included solely in a small part of the regional government performance reporting systems. A greater organizational and cultural commitment to the institutionalization of the gender budgeting idea is needed in order to allow stakeholders to appreciate the government’s value outcomes in all their dimensions, including the gender-related social dimension.
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Misra, Fauzan. "BUDGET RATCHETING IN GOVERNMENTAL BUDGETING: AN EMPIRICAL INVESTIGATION." Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 6, no. 1 (June 28, 2020): 73. http://dx.doi.org/10.28986/jtaken.v6i1.400.
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Previous literature has documented various aspects of behavior in the budgeting process. Behavioral problems that are often discussed include budgetary slack and opportunistic behavior that occur due to information asymmetry. However, there is little attention to behavioral problems in previous studies called ratcheting behavior. This study investigates such behavior in a governmental budgeting setting. Besides, this study extends by testing ratchet behavior when local government adopts a well-known budget control mechanism, called analysis on standardized expenditure. To accomplish this purpose, study participants role-played as the budget preparer on a government budgeting task. The experiment used a web-based instrument that involved 51 participants. Results showed that budget preparer engaged in a ratchet behavior when setting their budget. Furthermore, budget ratcheting did not occur when preparer using an analysis of standardized expenditure. However, this situation only remains for one year. In the next year, preparer engaged in a ratchet behavior, at a lower intention. These findings underscore the importance of analysis of standardized expenditure in a government budgeting process environment. As a practical contribution, these findings suggest that using and monitoring for the adoption of analysis on standardized expenditure should be maintained continuously.
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Marquette, R. Penny, and Richard K. Fleischman. "GOVERNMENT/BUSINESS SYNERGY: EARLY AMERICAN INNOVATIONS IN BUDGETING AND COST ACCOUNTING." Accounting Historians Journal 19, no. 2 (December 1, 1992): 123–45. http://dx.doi.org/10.2308/0148-4184.19.2.123.
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This paper examines certain interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. The evidence suggests that budgeting methods were initially developed by municipal reformers of the Progressive era and were subsequently adapted by business for planning and control purposes. In like fashion, standard costing and variance analysis were significant cost accounting techniques born to an industrial environment which came to contribute markedly to a continuing improvement of governmental budgeting procedures.
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Gamayuni, Rindu Rika, and Elia Agusta. "E-Planning and E-Budgeting Implementation: A Qualitative Study in Lampung Province." International Journal of Economics, Business, and Entrepreneurship 2, no. 2 (December 23, 2019): 105–22. http://dx.doi.org/10.23960/ijebe.v2i2.54.
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This is a qualitative research aimed to observe the implementation of e-planning and e-budgeting in Lampung Province through an empirical study that investigates readiness of using technology in governmental activity. This study based on interview collected from a total of 12 local government officials that located in Bandar Lampung, Metro, Pringsewu, Pesawaran, and Lampung Selatan using Nvivo 12 as analysis tool. The findings show Lampung Province is ready to implement e-planning and e-budgeting, e-planning and e-budgeting in Lampung Province have been implemented for more than 10 years, improvement in education, human resources, and fund are necessary, then good corporate governance principles and society participation performs better during the implementation. This research is limited to six locations in Lampung Province only, the timeline of the observation does not significantly cover the whole process of e-planning and e-budgeting, and solely focus on e-planning and e-budgeting, does not observe the whole types of e-government just like e-procurement, e-audit, e-catalog, e-payment, e-controlling, and e-health.
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Stamati, Teta, and Athanasios Karantjias. "Inter-Sector Practices Reform for e-Government Integration Efficacy." Journal of Cases on Information Technology 13, no. 3 (July 2011): 62–83. http://dx.doi.org/10.4018/jcit.2011070104.
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Electronic services have become a critical force in service oriented economies introducing new paradigms like connected governance, ubiquitous and ambient public services, knowledge-based administration, and participatory budgeting. The success of e-Government integration requires the modernization of current governmental processes and services under three different perspectives, namely governmental business processes reengineering, legal framework reformation and technical solution effectiveness. The study proposes a knowledge guide for approaching, analyzing and defining government-wide architectural practices when building large scale enterprise governmental frameworks. A set of fundamental design and implementation principles are specified for increasing government organizations’ agility and ensuring that end-users perceive the quality of the provided services.
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Asyikin, Jumirin. "PENGARUH DESENTRALISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DAN KINERJA DINAS (Studi Kasus Pada Pemerintahan Kota Banjarbaru)." EKUITAS (Jurnal Ekonomi dan Keuangan) 9, no. 4 (January 1, 2007): 464. http://dx.doi.org/10.24034/j25485024.y2005.v9.i4.2389.
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UU Number 22 and 25, 1999 about local government and financial balancing between central and local government, concerning about, the rule of decentralization and autonomy in making local budget for revenues and expenditure. Budgeting process is considered very important and concerned many different parties. Not only top managers but olso lower and middle manager play a vital role in making and evaluating some alternatives plan of the budgetr objectives. Budgeting always been used as the indicator of manager’s performance (Kren, 1992). Miah and Mia (1996), stated the empowerment and responsibility given from top to lower management level will biring about more cosequnecies of responsibility from lower manager toward the implementation of the decision that has been made.This research analysis the interaction and decentralization and the influence of participation in budgeting abd decentralization toward the performance of Dinas Pemerintah Kota Banjarbaru. The sample taken for this research is Dinas Pemerintah Kota Banjarbaru .Analysis unit used in this research are the chairman of government officer (kepala bagian), the chairman of division officer (kepala bagian) and the charmain of field officer (kepala bidang). From 56 questionaires that that have been sent, there 47 respondents have fullfillied, buat only 42 questionaires that are accepted and considered reliable to be analyzed in this research.Using simple in this research emprically this research result shows that participation in budgeting and decentralization signicantly influence the partisipation in budgeting and decentralization positive interaction between them. Meanwhile using multiple regression, empirically the research result shows that budgeting and decentralization variables all together signicantly do not influence the performance of the governmental bureaus (Dinas Pemerintah Kota Banjarmasin).
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Asyikin, Jumirin. "PENGARUH DESENTRALISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DAN KINERJA DINAS (Studi Kasus Pada Pemerintahan Kota Banjarbaru)." EKUITAS (Jurnal Ekonomi dan Keuangan) 9, no. 4 (September 17, 2018): 464–89. http://dx.doi.org/10.24034/j25485024.y2005.v9.i4.307.
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UU Number 22 and 25, 1999 about local government and financial balancing between central and local government, concerning about, the rule of decentralization and autonomy in making local budget for revenues and expenditure. Budgeting process is considered very important and concerned many different parties. Not only top managers but olso lower and middle manager play a vital role in making and evaluating some alternatives plan of the budgetr objectives. Budgeting always been used as the indicator of manager’s performance (Kren, 1992). Miah and Mia (1996), stated the empowerment and responsibility given from top to lower management level will biring about more cosequnecies of responsibility from lower manager toward the implementation of the decision that has been made. This research analysis the interaction and decentralization and the influence of participation in budgeting abd decentralization toward the performance of Dinas Pemerintah Kota Banjarbaru. The sample taken for this research is Dinas Pemerintah Kota Banjarbaru .Analysis unit used in this research are the chairman of government officer (kepala bagian), the chairman of division officer (kepala bagian) and the charmain of field officer (kepala bidang). From 56 questionaires that that have been sent, there 47 respondents have fullfillied, buat only 42 questionaires that are accepted and considered reliable to be analyzed in this research.Using simple in this research emprically this research result shows that participation in budgeting and decentralization signicantly influence the partisipation in budgeting and decentralization positive interaction between them. Meanwhile using multiple regression, empirically the research result shows that budgeting and decentralization variables all together signicantly do not influence the performance of the governmental bureaus (Dinas Pemerintah Kota Banjarmasin).
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Mashayekhi, Bita, Seyed Mostafa SeyedHosseini, and Navid Attaran. "Feasibility Study of Designing and Implementing Performance Budgeting in the Iranian Public Universities and Academic Institutions: The Case of the Sharif University of Thechnology." INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY 5, no. 3 (September 15, 2013): 229–35. http://dx.doi.org/10.24297/ijmit.v5i3.3822.
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The role of budgeting in governmental universities is vital since it affects youth generation. According to recent article passed by education ministry of Iran fundamental changes in universities management is required. In this study Sharif University of Thechnology has been chosen as a case study, obstacles in are identified and relatively a solution is proposed. The result indicates the necessity of implementing performance budgeting in this university.
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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 (November 13, 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 (2000-2015), majorly the national Appropriation Acts, press releases, regulatory and governmental reports, reports of Transparency International, World Bank and Central Intelligence Agency. Findings The findings confirm that the nation’s annual budgeting approach is defective and lags in achieving its fiscal objectives. The budget indicates a state of poor accountability and transparency in PFM. Findings also suggest that the level of economic development in Nigeria is not commensurate with the size of government expenditure. Practical implications The paper draws the attention of the government to the need to restructure its approach to budgeting and adopt a more resilient approach that suits its environment and economic peculiarities in effort to ensure efficient management and accountability of public funds. The paper also offers value to other developing countries. It provides empirical evidence that explains an aspect why the African continent remains underdeveloped hitherto. Originality/value This paper lends a voice to the call for a restructuring of the Nigerian budgetary system and its implementation strategy. It advocates for the adoption of an alternative budgeting approach that matches Nigeria economic realities. The paper demonstrated that the traditional budgetary approach being used by many developing countries is limited in certain ways and could hinder sustainable development.
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Pendlebury, Maurice, and Rowan Jones. "Governmental budgeting as ex ante financial accounting: The United Kingdom case." Journal of Accounting and Public Policy 4, no. 4 (1985): 301–16. http://dx.doi.org/10.1016/0278-4254(85)90004-3.
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Frihatni, Andi Ayu, and Ahmad Abbas. "THE EFFECT OF ENVIRONMENT DIMENSIONS OF CONTINGENCY ON BUDGETARY SLACK." Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi 12, no. 2 (November 30, 2020): 179–94. http://dx.doi.org/10.35313/ekspansi.v12i2.2059.
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This research aims at testing the effect of contingency determinants dimensioned into organizational commitment, budgeting participatory, information asymmetry and environmental uncertainty on the budgetary slack. The sample of this research is sixty governmental internal auditors of BPKP in South Sulawesi. All data were analyzed using path analysis. The results have shown that contingency determinants consisting of organizational commitment, budgeting participatory, information asymmetry, and environmental uncertainty provide positive direct effect on the budgetary slack, otherwise organizational commitment has no indirect effect on the relationship between contingency determinants and the budgetary slack
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Oh, Youngmin, Seong-ho Jeong, and Heontae Shin. "A Strategy for a Sustainable Local Government: Are Participatory Governments More Efficient, Effective, and Equitable in the Budget Process?" Sustainability 11, no. 19 (September 26, 2019): 5312. http://dx.doi.org/10.3390/su11195312.
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Citizen participation in budget processes is an attractive governance strategy for creating sustainable local finance. In participatory governance, citizens are engaged in the governmental policy decision-making process for sustainable communities. Despite the importance of a participatory government, its instrumental benefits are uncertain and remain unexamined at the local level. No one has offered any extensive evidence based on large-N data to ascertain such benefits. This article fills this gap in the literature by testing the impacts of participatory budgeting on local financial outcomes. The results show that participatory governments are financially more effective and equitable without sacrificing efficiency. Advancing a more institutional perspective, this article explains the identified effects of participation mechanisms in the budget process on different local financial outcomes.
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Ledo, Dominikus, and Sri Ayem. "Pengaruh Aspek-Aspek Manajemen Keuangan Daerah Terhadap Transparansi Pengelolaan Keuangan Daerah." Kajian Bisnis STIE Widya Wiwaha 25, no. 2 (March 21, 2017): 161–75. http://dx.doi.org/10.32477/jkb.v25i2.236.
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This research aimed to test the effect of regional financial statement presentation, accessibility regional financial statement, internal control, implementation of performance-based budgeting, and implementatiton of accrual-based government accounting standard on the transparency of regional financial management. Data in this research obtained by method of survey with questionnaires. The population in this research is all employees in the SKPD city of Yogyakarta.The technique of sampling using nonprobability sampling method of purposive sampling.The sample in this research is the structural officers, employees/staff that carry out the functions of accounting/administration financial experience working for one year in each SKPD in the city of Yogyakarta.The questionnaire can be processed a total of 77 questionnaires. Data analysis techniques in this study using the technique of multiple linear regression.The results of regression test showed thatthe regional financial statement presentation no significant effect on the transparency of regional financial management.The accessibility of the regional financial statements significant effect on the transparency of regional financial management. Internal control no significant effect on the transparency of regional financial management.The implementation of performance-based budgeting no significant effect on the transparency of regional financial management. The implementation of accrual-based government accounting standards significant effect on the transparency of regional financial management.Keyword: presentationof regional financial statement, accessibility, internal control, performance-based budgeting, the governmental accounting standards accrual-based, transparency of regional financial management.
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أ.د. محمد علي الربيدي and أ. محمد منصور الماس. "The Impact of Characteristics of Enterprise Resource Planning System in Improving the Effectiveness of Budgeting Systems: A Field Study of Telecommunication Companies in Yemen." مجلة الدراسات الاجتماعية 27, no. 2 (August 2, 2021): 29–50. http://dx.doi.org/10.20428/jss.27.2.2.
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This study aimed to measure the impact of characteristics of enterprise resource planning (ERP) systems in improving the effectiveness of budgeting systems on telecommunication companies in Yemen. To achieve the objective of this study, a questionnaire was designed for collecting data from the target population in the six telecommunication companies in Sana’a city in the Republic of Yemen. A sample of 135 employees in four non-governmental telecommunication companies was selected from the departments of finance, budget and financial analysis, internal audit, and information technology. The Statistical Program for Social Sciences (SPSS) was used to analyze the data. The results of the study revealed that there is statistically significant positive impact of ERP characteristics on improving the effectiveness of the budgeting system. The study recommends that telecommunication companies need to adopt the implementation of ERP systems completely to improve the effectiveness of their budgeting systems.
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Lamphun, Phannachet Na, and Vilas Wuwongse. "Inter-Governmental Collaboration Through E-Document Computation." International Journal of Information Communication Technologies and Human Development 4, no. 1 (January 2012): 1–23. http://dx.doi.org/10.4018/jicthd.2012010101.
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In the past government operations tended to be rather inefficient and time consuming; recent developments in technology have provided the medium for government offices to revamp their operations in an effort to improve the efficiency of the services they provide. This also provides the opportunity for inter-action between various government agencies or organizations through implementing the use of ICT or in this case known as e-Government collaboration. Efficient and effective collaboration among different units of a government could lead to its efficient utilization of resources and better services; and, as a result, could enhance its economic, social as well as human development. This paper proposes an approach to improve e-Government collaboration by the employment of document standards and document computation. The document computation is materialized by means of ontology and rules checking. A case study of collaboration in provincial budgeting in Thailand is presented to verify the effectiveness of the proposed approach.
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Bearfield, Domonic A., and Ann O’M Bowman. "Can You Find It on the Web? An Assessment of Municipal E-Government Transparency." American Review of Public Administration 47, no. 2 (July 27, 2016): 172–88. http://dx.doi.org/10.1177/0275074015627694.
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Despite the potential of open government, earlier research has found that local governments vary significantly in their embrace of transparency. In this article, we explore the variability question through the innovative application of an alternative set of transparency indicators. We find that cities are more likely to make information about finance and budgeting and general administration accessible to the public, less likely to place information related to human resources online. We use the literature to derive a model to test five types of promising explanations for a city’s propensity for transparency. Our analysis suggests that community demand and a city’s organizational networks play an important role in fostering transparency, regardless of city size. Important differences do exist between large and small cities: Transparency in larger cities is spurred by political competition; in smaller cities, governmental resources and administrative professionalism influence transparency.
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Adhikari, Pawan, and Frode Mellemvik. "NEPALESE GOVERNMENTAL ACCOUNTING DEVELOPMENT IN THE 1950s AND EARLY 1960s: AN ATTEMPT TO INSTITUTIONALIZE EXPENDITURE ACCOUNTING." Accounting Historians Journal 36, no. 1 (June 1, 2009): 113–33. http://dx.doi.org/10.2308/0148-4184.36.1.113.
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This paper aims at disseminating knowledge about the evolution of expenditure accounting in the government of Nepal. In doing so, the paper examines emerging ideas in the aftermath of the political change of 1951 in Nepal, and traces the processes of development and institutionalization of expenditure accounting during the course of two decades, the 1950s and early 1960s, with particular reference to the institutional forces at work. An interesting feature of Nepalese accounting reforms before and after the political change was the active participation of India, the United Nations, and the U.S. Agency for International Development (USAID). At the outset of the post-Rana period, Indian advisors dominated the reform process and helped Nepal introduce and incorporate a range of modern administrative measures, including a new budgeting structure called line-item budgeting. The external influence on Nepal's reforms and the ways of installing new values in the administration altered in the second half of the 1950s. The United Nations and the USAID became the major agents in the introduction and institutionalization of rules and practices, especially accounting norms and procedures.
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Hageman, Amy M., Vicky Arnold, and Steve G. Sutton. "Starving the Beast: Using Tax Policy and Governmental Budgeting to Drive Social Policy." Accounting and the Public Interest 9, no. 1 (January 1, 2009): 10–38. http://dx.doi.org/10.2308/api.2009.9.1.10.
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ABSTRACT: This study explores the philosophical and theoretical bases underlying U.S. tax and social policy for over 25 years in order to develop a comprehensive framework from which to evaluate the intended and actual effects on wealth distribution and social policy overall. The framework provides a basis for understanding the overarching social agenda of neoconservative leadership as it advocates what has become known as Starve the Beast (STB). The STB strategy focuses on altering taxation structures in order to facilitate desired reallocations in government budgets to effect change in social policy. This study explores the roots of STB beginning with the political philosophy of Leo Strauss, followed by the adaptation of Strauss's philosophy by Irving Kristol (the godfather of neoconservatism) in establishing the basic tenets of neoconservative political theory, and the marriage of neoconservatism with supply-side economics to increase popular support. Through this anthropological study, 11 propositions evolve during the development of a comprehensive view of a complex social policy underlying STB strategies designed to promote wealth retention, less progressive tax rate structures, less spending on social programs, and greater national focus on defense, security, and patriotism. The resulting framework has implications for future tax policy research, as well as enhancing our understanding of the influence of the neoconservative movement on the greater accounting environment.
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Vela-Bargues, Jose Manuel, Rosa María Dasí-González, and Amparo Gimeno-Ruíz. "The Recent Reform of Spanish Local Governmental Accounting: A Critical Perspective from Local Governmental Accountants As Internal Users Of Budgeting And Financial Accounting Information." Lex localis - Journal of Local Self-Government 16, no. 3 (July 30, 2018): 453–76. http://dx.doi.org/10.4335/16.3.453-476(2018).
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Local Government Accounting and Financial Reporting in Spain has been recently reformed by the new Accounting Instructions published in 2103 and in force since the 1st of January 2015. Once the financial reports corresponding to 2016 fiscal year have been published, the main purpose of this paper is to empirically evaluate, the perceptions and opinions that local governmental accountants have about the recent reform. Our analysis has found a clear gap between the aims of the reform and the opinion of local governmental accountants, who consider the system too complex and clearly biased towards financial accounting information.
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Gravier, Michael J., and M. Theodore Farris. "Financing America’s roads: The past is prologue." Journal of Transportation Management 16, no. 1 (April 1, 2005): 1–14. http://dx.doi.org/10.22237/jotm/1112313720.
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This article provides a historical perspective of American roadway financing. It explores revenue collection and expenditures at the federal, state, and local governmental levels. Accounting practices of the Highway Trust Fund are discussed including the enactment of the Truth in Budgeting Act to shift revenue collection closer to a direct-user tax. Factors affecting roadway tax revenues are identified and the impact of increasing taxes is discussed. Four key considerations which will continue to shape roadway revenue collection are identified.
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A., Haslinda, Nazree Ismail, Nur Hidayah Roslan, and Maimunah Omar. "Communication, Coordination, Logistics and the Role of Non-Governmental Organizations (NGO’s) During Disaster in Malaysia." Journal of Social Sciences Research, no. 510 (October 5, 2019): 1383–95. http://dx.doi.org/10.32861/jssr.510.1383.1395.
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In times of crisis or disaster such as the recent floods of December 2014 in the northern and eastern Malaysian states of Kelantan, Terengganu, Pahang, Perak and Kedah, non-governmental organizations played a significant role in assisting the authorities and government agencies in collecting and providing aid to victims. Under normal circumstances non-governmental organizations vary in what they do and would normally focus on specific issues such as environmental issues, health issues or social issues. However in times of crisis or disaster, these organizations expand their role by assisting authorities with relief efforts ranging from financial assistance to manpower to basic necessities such as food, water, clothing and even logistical assets such as lorries, helicopters and other types of vehicles. The available literature has suggested that individuals, groups and organizations such as non-governmental organizations innovate as seen by countless relief effort activities conducted by non-governmental organizations in times of crisis or disaster in the past. The objective of this study is to examine the relationship between communication, coordination, and logistical factors toward the role of NGOs when faced with a crisis in Malaysia. The outcome of the study revealed that coordination and logistics are the main and significant factors contributing to the role of NGOs in times of crisis or disaster. With regard to communication, the findings revealed that this is a significant aspect however it does not contribute towards the role of NGOs in times of crisis. Finally, this study also found that preparation and training contributes to the successful role of NGOs in dealing with crisis or disaster situations, suggesting that more needs to be done in terms of planning, budgeting and training to prepare volunteers. The implications of this study on the surveyed respondents from various non-governmental organizations in terms of experience, requirements, support and issues are discussed.
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Bejtja, Merita. "Asymmetry in Priority Perception Form Local Community to PA – Budgeting through Citizen Participation (Municipality of Elbasan)." Journal of Educational and Social Research 8, no. 3 (September 1, 2018): 119–31. http://dx.doi.org/10.2478/jesr-2018-0039.
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Abstract Considering several developments recently, especially at local self-government level, on budget design and application, we can notice that citizens have a deeply different perception on local PA performance than this last itself. Local government continuously claims their increasing performance, especially on accountability processes, even measuring it through effectiveness and efficiency of their investments as well as number and size of public services offered to the local community. Their pay-offs are not far of being glorious and making happy everybody taking notice on the presentation. While, on the other side, citizens of the same community have a far different view and estimation on this regard. They complain on communication, quality of public services, distribution quality of investments, division of local budget through sectors, till that point to refuse paying local taxes and tariffs, as well as burning career of “highly performance” local leaders (mayors) voting ‘no’ on elections not considering their ‘glorious increasing performance’ during the governmental mandate. Introducing citizen participation in a process of budget decision making in local self-government, especially during priority selection stage, as well as budgeting an important part of the local budget through common decision making – PA and community representativeness, analysing, first, the state of nature through adverse pricing or asymmetry reduction, both in their perception on prioritization, as well as estimating investments to each priority through independent estimation by each participator in a common Committee PA&citizens, Participatory Budgeting Committee, and second, presenting their project proposal, as well as defending it in front of the City Council, could produce a far better perceived performance by both sides.
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Peterson, Mark, and Robert W. Godby. "Citizen Participation in Political Markets: Extending Service-Dominant Logic to Public Policy." Journal of Public Policy & Marketing 39, no. 4 (May 21, 2020): 412–29. http://dx.doi.org/10.1177/0743915620912287.
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While service-dominant logic prescribes consumer participation with firms, some theorists of elitist democracy oppose citizen participation in governance because these theorists perceive citizens as being incompetent in political matters. This study, grounded in political marketing theory, suggests that citizens do, indeed, have the competence for participating in governance through the thin-participation methods (i.e., those not requiring citizen interaction in groups) presented herein. These methods feature relatively short amounts of time needed for individual respondents to learn about issues in an online environment and to take a survey including trade-off tasks as part of a discrete-choice experimental design. Set in the context of a budget crisis for a state (Wyoming), this study assessed citizens’ thoughts about the state’s political processes as well as about policy preferences for seven important policy areas of state budgeting. The results of this study provide evidence that citizens have the crucial operant resources (knowledge and skills) to participate in all types of political markets (electoral, governmental, and intragovernmental). The study offers researchers knowledge for further developing service-dominant logic in government ecosystems of service.
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Siregar, Baldric, and Lilis Susanti. "Determinants of Budget Forecast Errors and Their Impacts on Budget effectiveness: evidence from Indonesia." Journal of Economics, Business & Accountancy Ventura 21, no. 3 (April 23, 2019): 391. http://dx.doi.org/10.14414/jebav.v21i3.1468.
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This research attempts to identify the determinants of budget forecast errors and explore the impact of the errors on the budget effectiveness. This study differs from the earlier studies such as including covering 90% of districts and cities, other studies on budget forecast error have not addressed how financial and governmental characteristics effect budget forecast error, and using a structural model to test the factors effecting budget forecast error and their impacts on budget effectiveness. The data are derived from Central Bureau of Statistics and local government website. It used the data of 444 local government for the period of 2006 to 2013, and analyzed them using a partial least square for testing the hypotheses. The results show that the significant factors affecting budget forecast errors are revenue growth, expenditure growth, and government complexity. The higher the revenue growth the greater the likelihood of budget forecast errors. Likewise, the greater the spending growth, the greater the budget forecast errors. The empirical evidence also suggests that budget forecast errors are bad for the economy. The implications of this findings are that local government must be more careful in projecting a growing income and expenditure budget, coordinate well so that work units can develop accurate budgets, and carry out a better monitoring function for all the main stages of budgeting.
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Chizmar, Stephanie, Miguel Castillo, Dante Pizarro, Hector Vasquez, Wilmer Bernal, Raul Rivera, Erin Sills, Robert Abt, Rajan Parajuli, and Frederick Cubbage. "A Discounted Cash Flow and Capital Budgeting Analysis of Silvopastoral Systems in the Amazonas Region of Peru." Land 9, no. 10 (September 25, 2020): 353. http://dx.doi.org/10.3390/land9100353.
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Silvopasture is a type of agroforestry that could deliver ecosystem services and support local livelihoods by integrating trees into pasture-based livestock systems. This study modeled the financial returns from silvopastures, planted forests, and conventional cattle-pasture systems in Amazonas, Peru using capital budgeting techniques. Forests had a lower land expectation value (USD 845 per hectare) than conventional cattle systems (USD 1275 per hectare) at a 4% discount rate. “Typical” model silvopastures, based on prior landowner surveys in the Amazonas region, were most competitive at low discount rates. The four actual silvopastoral systems we visited and examined had higher returns (4%: USD 1588 to USD 9524 per hectare) than either alternative pure crop or tree system, more than likely through strategies for generating value-added such as on-site retail stands. Silvopasture also offers animal health and environmental benefits, and could receive governmental or market payments to encourage these practices.
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Cobbin, Phillip E., and Geoff H. Burrows. "The British navy’s 1888 budgetary reforms." Accounting History 15, no. 2 (May 2010): 153–72. http://dx.doi.org/10.1177/1032373209359321.
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Reforms to the British navy’s estimates for 1888—9 radically changed the way that budgetary information was presented to parliament. Motivated by a desire to facilitate efficiency judgments about public expenditure, in the new-style estimates expenditure was classified according to object or purpose rather than on the basis of the traditional subjective categorizations. These reforms were instituted, in the face of strong Treasury opposition, almost as a fait accompli, by Mr Arthur Forwood (later Sir Arthur Forwood, Bt), Parliamentary and Financial Secretary to the Navy, supported by his senior minister, Lord George Hamilton, First Lord of the Admiralty, both of whom possessed unusually advanced ideas about public-sector efficiency and management. The article examines the background to and nature of the reforms and the unusual dynamics of the reform process, as well as attempting to ascertain their wider place in the history of governmental budgeting and accounting.
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Woinalang, Anestasye Agnes, Jullie J. Sondakh, and Ventje Ilat. "FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) BERBASIS KINERJA PADA PEMERINTAH KOTA BITUNG PROVINSI SULAWESI UTARA." ACCOUNTABILITY 5, no. 2 (December 31, 2016): 110. http://dx.doi.org/10.32400/ja.14429.5.2.2016.110-118.
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Public demands to create good governance such as accountability for local financial management drives government to increase their effort in achieve successful implementation of performance based budgeting by clearly ensure the related between expenditure allocation and performance with efficiency and effectiveness. This research aims to analyze the affecting of budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating of APBD simultaneous and partially. This study uses samples for 70 people to test the hypothesis of budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating of APBD simultaneous and partially used F test and T test with multiple linear analysis method. The result prove that budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating simultaneous affect significantly to performance based budgeting of APBD. Budgetting integration with planning and organizing and monitoring and evaluating partially affect significantly to performance based budgeting of APBD Keywords : APBD, Reinventing Government, Agency, Kebijakan
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Sinuraya, Caroline Gratia, and Tutik Rachmawati. "DOES ICTS MATTERS FOR CORRUPTION?" Asia Pacific Fraud Journal 1, no. 1 (February 3, 2017): 49. http://dx.doi.org/10.21532/apfj.001.16.01.01.04.
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Corruption is a common term used in both private and public sector to understand the misused of resources in order to enriched themselves, unlawfully. Corruption has been endemic in Indonesia starting from the highest peak of government to the grass root level. Some organizations had tried to eradicate corruption with any possible way they could find; law enforcement, behavioural to education approach. However, the use of information, technology and communication or ICTS or known as e-Government in eradicating corruption has been considered a break trough. They believe that by implementing ICTS in several sectors of public services, it could help to eradicate corruption in Indonesia. Local Governments has been using e-budgeting but corruption is still prevalent. ICTS serves as way to reduce corruption rate but it does not eradicate corruption at all. The adoption of ICTS in governmental systems creates an opportunity for the officers and staffs who understand and occupies skills of ICTS (e-literate) and at the same time blocks chances for those who do not understand ICTS. This is called as an up-skilling corruption. This paper will discuss e-administration which is understood as ‘the use of information and communication technologies and in particular the internet, as a tool to establish a better-quality administration. Using a case study of e-administration in Bandung City, this paper will discuss how Bandung City is to implement Online Licensing through BPPT or Badan Pengkajian dan Penerapan Teknologi (The Agency Assesment and Application of Technology) with a consideration that there is a chance for up-skilling corruption. Further, upon the discussion, recommendation on how to implement proper e-administration so that it will achieve its goal to eradicate corruption.
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Prihati, Prihati, Arizal Arizal, and Alexsander Yandra. "The Mayor's Political Leadership in HIV/AIDS Prevention and Control in Pekanbaru City." JOELS: Journal of Election and Leadership 2, no. 1 (January 15, 2021): 1–6. http://dx.doi.org/10.31849/joels.v2i1.5886.
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The AIDS Commission (KPA) is an institution formed in 2013 that has the function of leading, managing and coordinating efforts to prevent and control the Human Immunodeficiency Virus (HIV)/Acquired Immunodeficiency Deficiency Syndrome (AIDS) which is chaired directly by the Mayor of Pekanbaru. This paper aims to understand, examine in-depth and explain how the Mayor's leadership is in the prevention and control of HIV/AIDS in Pekanbaru, including Regional Apparatus Organizations, Health Organizations and Non-Governmental Organizations. This study uses a qualitative method with informant withdrawal techniques through Stratified Sampling, converted to the Snow Ball technique. This study showed that the mayor leadership in preventing and overcoming AIDS was autocratic due to the policies were made in the form of mayor regulations. The decisions were made only from the Mayor, causing weaknesses including unclear policy objectives, budgeting, and ambiguity regarding oversight by the legislative institution (DPRD) of Pekanbaru. It has an impact on communication, resources, disposition and bureaucratic structures.
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Malyniak, Bohdan, and Marianna Onufryk. "Local government purchase of social services from private entities: problems of administration and financing." Herald of Ternopil National Economic University, no. 3(97) (October 1, 2020): 86–101. http://dx.doi.org/10.35774/visnyk2020.03.086.
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Introduction. Designing a competitive mechanism for public purchase of social services including those from private providers is indispensable for assuring the high quality of provided services and the reasonable use of budget funds. However, much as this task has been seen as an important and urgent and justified in program documents, only a miserable portion of public funds is being allocated to purchase of social services from private providers. Purpose. The goal of our research is to determine the problems with the financial mechanism of purchasing social services from non-government providers that are faced by local governments in Ukraine. Methods. In the process of preparing this article, the methods of data collection and systematization, abstraction, observation, analysis, and comparison were applied. Results. Our study proves that a significant factor impeding the development of social services outsourcing is the mechanism of social services financing, in particular the practice of their valuation. Our findings revealed the following main problems with setting tariffs for social services that are publicly purchased from private providers: a tolerance for increasing costs of service providers; the inability to include income of service providers in tariff calculations; added complexity with access to the social services market for business entities under Simplified System of Taxation, Accounting and Reporting; lack of possibility to include Single Tax in the tariff, as it is only allowed to include VAT; and the application of different approaches to budgeting for social services sourced from non-governmental entities and the communal and governmental structures. It is also worth adding that the existing methodological guidelines on social services valuation are rather complicated to use. Thus, the flawed mechanism of private social service provider financing results in that only 171 out of 2 725 service providers, or 6.3% of the total, are legal entities under the private form of ownership. The mechanism of financing social services from local budgets could be improved by introducing fixed tariffs for social services with possibility of their adjustment by means of certain coefficients. Discussion. In future research, it would be feasible to focus on elaborating a detailed conceptual framework for setting social services tariffs, validating their base component and identifying additional elements, as well as defining the scope of application for such a mechanism.
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Wandera, Tom Victor, and Dr Paul Sang. "Financial Management Practices and Sustainability of Non Governmental Organisations Projects in Juba, South Sudan." International Journal of Finance 2, no. 4 (February 15, 2017): 38. http://dx.doi.org/10.47941/ijf.113.
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Purpose: The purpose of this study was to investigate the effect of financial management challenges on financial sustainability of Non-Governmental Organizations in south Sudan.Methodology: The study used descriptive research design. The target population of the study was all the 112 NGO in South Sudan at July 31st 2015. A census of all the 112 key financial manager personnel was taken since the population is small. Primary data was collected through the administration of the questionnaires. This study generated both qualitative and quantitative data. Data was analyzed mainly by use of descriptive and inferential statistics that is, graphical and numerical methods, measures of central tendencies as well as measures of variability. The particular inferential statistics were regression and correlation analysis. Multiple regression equation was used to determine the strength and directions of the association between the variables with the results.Results: The study findings indicated that there is a significant and positive relationship between budget control and the financial sustainability of NGOs in South Sudan. The results also indicated that there is a significant and positive relationship between financial reporting and the financial sustainability of NGOs in South Sudan. Also, results found out that there is a significant and positive relationship between income source diversification and the financial sustainability of NGOs in South Sudan. Further, the results indicated that there is a significant and positive relationship between donor relationship management and the financial sustainability of NGOs in South Sudan.Unique contribution to theory, practice and policy: The study recommended that budget control activities such as financial resources, competent human resource, and participation of both staff and other stakeholders in the budgeting process, proper planning, evaluation, monitoring and control of the budget process and staff motivation should be fully adopted by NGOs in order to sustain their financials. The study also recommended that income source diversification activities such as charitable donations from individuals and corporations, grants, fees, commission, contracts for service, and sales of goods and should be adopted in order to enhance the financial sustainability of NGOs.
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Solas, Cigdem, and Ismail Otar. "THE ACCOUNTING SYSTEM PRACTICED IN THE NEAR EAST DURING THE PERIOD 1220–1350 BASED ON THE BOOK RISALE-I FELEKIYYE." Accounting Historians Journal 21, no. 1 (June 1, 1994): 117–35. http://dx.doi.org/10.2308/0148-4184.21.1.117.
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This study examines the governmental accounting practice in the Near East during the Il-Khan Dynasty period (1120–1350 A.D.). The survey is based on a handwritten manuscript, Risale-i Felekiyye. The accounting system introduced in the Risale-i Felekiyye is an elaborate governmental accounting system. The system was based on seven major books and a number of special journals. Documents used in the system formed the basis for recording events in the books. Furthermore, the system included concepts and rules for accounting and resulted in a final report. This accounting system emerged primarily from social and economic necessities caused by agricultural and fiscal reforms introduced by Ghazan Khan in 1295–1304. As a result of these reforms, budgeting practices and accounting regulation by the state were introduced to control state tax revenues and expenditures and to prevent fraud. These regulations introduced the use of a single monetary unit for recording, the use of an accounting fiscal period, duality, classification, substance, procedural rules which introduced a bilateral journal entry form, agency account rules, and correction and control rules. Also the rule of “revenues have to be equal to expenditures” presented itself as a balance sheet identity equation. These regulations, however, were not based on the accrual principle; instead, a cash basis of accounting was the recognized practice. The study concludes that the rudiments of double-entry accounting were practiced in the Near East and were developed independently from the accounting practices used in the West.
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Đukić, Mihajlo, and Zvonko Brnjas. "Gender Responsive Budgeting in the Local Self-Goverments in the Republic of Serbia." JWEE, no. 3-4 (December 17, 2018): 45–59. http://dx.doi.org/10.28934/jwee18.34.pp45-59.
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Gender equality and gender non-discrimination issues belong to the set of basic principles of human rights being a very relevant research topic in many developed countries worldwide. To the large extent, this issue is becoming increasingly important in less developed economies including the Republic of Serbia. In this paper, the focus will be on one specific aspect of gender equality – gender sensitive or gender responsive budgeting in the local self-government units. Considering that economic equality is almost always a pre-condition for any other equality, success in incorporating the gender equality concept into the budgetting process might determine the nature of relationship between the genders. This also (as the most frequent manifestation of these relationships) includes the position of women in local communities. Special attention in the paper will be paid to development and functioning of the institutional mechanisms for the achivement of gender equality, as well as specifics of gender responsive budgeting in the local self-governments in Serbia.
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Ocktavianto, Eko Prasetyo, Iwan Triyuwono, and Lilik Purwanti. "A Phenomenological Study on Issuess Of Planning and Budgeting Consistency in The Perspectives of Local Government Budget Team." Journal of Accounting and Business Education 1, no. 1 (September 19, 2017): 1. http://dx.doi.org/10.26675/jabe.v1i1.9746.
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<p>This study aims to gain an understanding of the importance of maintaining the consistency of planning and budgeting from the viewpoint of the Local Government Budget Team (TAPD). Using a phenomenological approach allows the disclosure of meaning systematically related to the phenomenon being studied. The study was developed using primary and secondary data sources. The primary data were derived from unstructured interviews and the secondary data used by researcher were in the form planning and budgetting documents, namely, RPJMD, RKPD, KUA PPAS and APBD. Some findings indicate that there are still many problems in the process of budget planning and budgeting at the research site. The problems manifest in the form of constraints in achieving consistency in planning and budgeting caused by both internal and external factors. Eventually, the results of the study conclude that efforts to maintain the consistency of planning and budgeting interpreted by TAPD of Probolinggo as guidance in realizing the accountability of the financial performance of local government through loyalty, effective evaluation and supervision and strong commitmen from the employees.</p><p> </p><p><strong>Keywords</strong>: budget, consistency, planning and budgeting, TAPD</p>
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RICKARDS, ROBERT C. "Setting New Spending Priorities in Japanese Prefectures." Comparative Political Studies 18, no. 3 (October 1985): 373–91. http://dx.doi.org/10.1177/0010414085018003005.
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Several propostions about resource allocation behavior are tested with data for the Japanese national government and 46 prefectural governments. Results are compared with those from parallel tests employing data for the West German national government and 105 municipal governments. Most of the behavior observed in both countries seems compatible with the incremental model's assumptions. However, the West German national government's spending patterns are shown to be just as stable as the Japanese national government's. This finding runs counter to baransu descriptions of budgeting in Japan. Findings for subnational governments in both countries also contadict the literature. In particular, the expenditure pattern variability of Japanese prefectures and West German municipalities decreases with increased interparty competition.
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Anugrah Hadi, Deka, and Mia Angelina Setiawan. "Pengaruh Ukuran Pemerintah Daerah, Kekayaan Pemerintah Daerah, Dan Jumlah Penduduk Terhadap Pengungkapan Internet Budgeting Reporting." JURNAL EKSPLORASI AKUNTANSI 2, no. 1 (February 5, 2020): 2099–114. http://dx.doi.org/10.24036/jea.v2i1.200.
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Internet budgeting report is considered still have shortcomings because it is not in accordance with the Instruction of the Minister of Domestic. Even though this information is the responsibility of regional governments for transparency in regional management and avoiding budget leakage. This study aims to determine the effect of local government size, local government wealth, and population on internet budgeting reporting, There is difference in this study which are sample taken from district / city governments on the island of Sumatra. The district / city governments should has an official website for public access. The sampling technique was purposive sampling. A total of 154 districts / cities were used as sampled in this study and processed by using multiple linear regression techniques. The study results indicate that the local government size has a positive and significant effect on internet budgeting reporting. While local government wealth and population does not have a significant effect on internet budgeting reporting. Future studies are suggested to examine other variables that can affect internet budgeting reporting so that they can predict more accurately and expand the research sample
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Gachenge, Lydiah, Thomas Githui, and Robert Gathaiya. "THE EFFECTS OF DONOR FUNDING ON THE PERFORMANCE OF SEXUAL REPRODUCTIVE HEALTH NGOS IN MOMBASA COUNTY." International Journal of Finance 6, no. 3 (September 26, 2021): 21–40. http://dx.doi.org/10.47941/ijf.687.
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Purpose: Local Non-Governmental Organizations (NGOs) play crucial role in uplifting livelihoods and overall economic development in Kenya. However, several local NGOs have experienced dwindling performance as a result of insufficient donor funding. It is in this vein that the current study assessed the effects of donor funding on the organizational performance of local sexual reproductive health NGOs in Mombasa County. The specific study objectives included; to establish the effect of availability of donor funds, funds management, and capacity building on the performance of local NGOs.
Methodology: The study adopted a descriptive survey research design while the target population was all the employees of sexual reproductive health NGOs in Mombasa County. The study used simple random sampling technique. A structured questionnaire was self-administered to all employees of the 14 NGOs. The study utilized descriptive statistics and multiple regression analysis. Diagnostic tests such as normality and multicollinearity were used.
Results: The research found that funds’ management, funds’ availability, capacity building, and government policies had positive relationship with NGOs project performance. The study concludes that NGOs had various sources of funding. It concludes that the NGOs ensured funds’ management by employing qualified accounting staff, embracing openness for regular donor evaluations, ensuring financial disclosures to stakeholders. The study concludes that NGOs’ staff had adequate experience in running projects. It was concluded that there was no level business environment for local NGOs, the available government NGO operation policies were unfriendly and the Co-ordination Act needed improvement.
Unique contribution to theory, policy and practice: The study recommends that all NGOs should continue sourcing for multiple reliable funders. The study recommend that all NGOs should uphold proper planning for finances, monitoring, evaluation, and budgeting control to ensure accountability to promote successful completion of projects. The study recommends that NGOs’ staff should be subjected to regular timely task-oriented training.
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Kurniasih, Denok. "Rural Budgeting Organization in Indonesia." International Journal of Social Sciences and Humanities Invention 7, no. 10 (October 12, 2020): 6194–203. http://dx.doi.org/10.18535/ijsshi/v7i010.02.
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The direction of research development in the realm of public sector budgets always pays attention to contemporary issues. Therefore, through research on public budgeting in the context of this village, it is hoped that it can support the realization of the direction of developing studies in the field of public policy and public administration. This study aims to produce a public budgeting model based on the basic service needs of rural communities in Banyumas Regency. This study aims to determine the direction of budget policies that support the increase in the level of public education. This article tries to explore the extent of the village government's commitment to human development issues through community empowerment and community development organized by the village government through the village budget. The research method uses a case study technique, in which the location of the research sample is selected by using area sampling technique. This article is expected to provide input to local and village governments regarding improving the quality of village budgeting. The results of this study provide an overview of the direction of policies undertaken by the village government and its relation to mapping the priority needs of the village community.
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Srivastava, Pankaj, Saurabh Srivastav, Tetiana Zhyber, and Denys Hryzohlazov. "Smart sustainability ranking system within local budgeting." Economics of Development 19, no. 4 (March 15, 2021): 24–34. http://dx.doi.org/10.21511/ed.19(4).2020.03.
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The study focuses on the need to update tools for making local governance decisions using modern information technology in an environment of unpredictability added by the pandemic. Policy formulation by the authorities, especially local governments, is faced with the demand for sustainable development due to the obstacles and risks that have arisen. The purpose of the paper was to create a model for an intelligent information system to rank input qualitative information as an object in accordance with sustainability criteria for determining the local government’s policy on budgetary support for entrepreneurial activity. Fuzzy informatics methods used in soft computing based on fuzzy logic improve estimation potential. The activity in сommunity-based tourism (CBT) was chosen as a basis for simulating the “Intelligent Ranking System” for local budgeting. In the paper, the system ranks four factors of sustainability according to the importance of local government activity by nine criteria, whose fuzzy values are calculated based on expert judgments within the framework of six linguistic variations. Simulation of future directions of budgeting was developed using unified answers from the example of India for applying in local tourism. The basis of the system matrix is formed through the subsequent analysis of deviations from the limiting variations of the maximum positive and maximum negative impressions of experts. The model of this ranking system will be useful for service-oriented activities where consumer impressions are an important development requirement.
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Prayitno, Didik, Einde Evana, and Usep Syaipudin. "PENGARUH BUDGET PLANNING MODEL TERHADAP KINERJA PENYUSUNAN ANGGARAN PEMERINTAH DAERAH KABUPATEN LAMPUNG TIMUR." Jurnal Akuntansi dan Keuangan 24, no. 1 (January 29, 2019): 63–75. http://dx.doi.org/10.23960/jak.v24i1.236.
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The purpose of this study was to determine the effect of budget participation, budget communication and budget details on the performance of local government budgeting. The object of this research is employees who work in the Government of East Lampung Regency and taken 3 people consisting of SKPD Leaders, Treasurers, and Planning (Kasubbag/Kasi). A total sample of 162 came from 54 SKPD and the analysis tool used was multiple linear regression. The results showed that budgetary participation, budget communication and budget detail had positive effect on the performance of the budget preparation of the East Lampung Regency Government.
The more SKPD leaders carry out detailed budget oversight functions, they will be able to reduce the occurrence of budget irregularities, so that the performance of budget preparation is better. Suggestions proposed in this study are: The Government of East Lampung Regency has to improve capabilities and encourage more active participation by providing education programs and training on a regular budget preparation to the employees. SKPD Leaders involve more employees who are involved in budgeting activities during the implementation of the East Lampung Regency Development Plan Deliberation (Musrenbang) from the subdistrict level to the district level deliberation. East Lampung Regency Government has to use the budgeting system with the E-Budgetting System to avoid budget irregularities. Future studies are suggested including other variables outside the budget planning model variables as moderating variables to measure the performance of budgeting.
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Setyawan, Wahyu, Rindu Rika Gamayuni, and Shamsuddeen Muhammad Ahmad. "Analysis The Effect of e-Budgeting and Government Internal Control System on The Quality of Financial Reporting of Local Government in Indonesia in Islamic Perspectives." IKONOMIKA 4, no. 2 (December 7, 2019): 137–50. http://dx.doi.org/10.24042/febi.v4i2.5204.
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The objective of this study is to determine the impact of e-budgeting and internal government control systems to financial reporting of local governments in Indonesia as measured by the achievement of the unqualified opinion from the report of the Financial Audit Board (LHP BPK) on the Regional Government Financial Reports (LKPD). Financial reporting is a mechanism in the delivery of financial information and a representation of the financial position of transactions carried out by local governments , as an obligation of responsibility for the allocation and use of resources that are useful for accountability and transparency purposes.The implementation of e-budgeting and the government internal control system in the preparation of financial reporting is a means to realize accountability and transparency in governance in bureaucratic reform. This is consistent with the perspective of Islam provides guidance in the embodiment of the system of good governance government in the form of three pillars, namely transparency , accountability and participation . The study population was all local governments in Indonesia with a sample that local governments in Indonesia are already implementing e-budgeting in the 2017 -2018 . This research method is a quantitative empirical research method using secondary data with data analysis performed statistical tests using multiple linear regression with Eviews 9.0. The results of hypothesis testing and multiple regression analysis with eviews 9.0 shows that e-budgeting and government internal control systems are simultaneously influenced positively to financial reporting of local governments in Indonesia in the form of unqualified opinion. Keywords : E-Budgeting, Government Internal Control, Financial Reporting, Islamic Perspective.
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Bogoevska, Natasha, Svetlana Trbojevik, and Sofija Georgievska. "Financing of Social Services for Children in Macedonia." European Journal of Marketing and Economics 1, no. 3 (November 29, 2018): 7. http://dx.doi.org/10.26417/ejme.v1i3.p7-20.
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Over the last decade the social services sector in Macedonia has been involved in a reform processes in line with the strategic paths towards decentralization, deinstitutionalization and pluralization of social welfare. Children are in the main focus of the reform processes through twofold policy interventions: reduction of child poverty with incentives for improving range and amount of child benefits and advancement of social services for children facing social problems. Additionally, the reform processes were instigated by substantial budgetary allocations for administration of child benefits and delivery of social services for children followed by a critique for inappropriate targeting of children, undeveloped, low quality and expensive services for children mainly organized in massive residential institutions. Whereas, several researches had been carried out with focus on the quality of social services for children and coverage gaps, there is an insufficient evidence and analysis of the costs of services and their budgeting. This analysis is to serve the purpose of filling in the existing data gap through: (1) to map the existing social protection measures for children in Macedonia executed by state, non-governmental organizations and private service providers; (2) to identify the main mechanisms for financing social services for children and to provide clear insight into state financial support in the social services delivery and alternative child care support arrangements.
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RODGERS, DENNIS. "Contingent Democratisation? The Rise and Fall of Participatory Budgeting in Buenos Aires." Journal of Latin American Studies 42, no. 1 (February 2010): 1–27. http://dx.doi.org/10.1017/s0022216x10000039.
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AbstractThe implementation of participatory budgeting in Buenos Aires following the crisis of December 2001 was a highly unlikely event. The different parties involved had competing and contradictory agendas that did not coincide with participatory budgeting's stated aims of extending citizen participation in government, but these interacted in a way that contingently created a space for a viable process to develop. Subsequent political shifts led to the demise of participatory budgeting, but the Buenos Aires case is nevertheless important because it highlights the way in which such processes can emerge in the absence of strong programmatic politics, thereby potentially opening new avenues for the promotion of democratic innovation.
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Sakti, Ratumas Resa Anggia. "Measurement of Financial Performance Using the Concept of Value for Money in The Government of Bandung City." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 5, no. 1 (April 24, 2021): 113–22. http://dx.doi.org/10.36555/jasa.v5i1.1470.
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In the context of transparency and accountability of public money management, the Bandung City Government uses a tool called e-budgeting. Not only has the objectives of transparency and accountability, but the use of a budget formulation application system using e-budgeting is also expected to be able to improve the government's financial performance to be more economical, efficient, and effective. This study aims to measure the financial performance of the Bandung City Government before and after the use of e-budgeting using the concept of value for money for the 2014-2019 fiscal year. Data analysis used descriptive analysis with quantitative research methods. The results of the study are based on the Analysis of the Bandung City Government Budget Realization Report for the 2014-2016 fiscal year (before the use of e-budgeting) using the concept of Value for money, Bandung City Government financial performance shows economic criteria (78.72%), inefficient (98.04%) and effective (90.65%). Meanwhile, for the 2017-2019 fiscal year (after the use of e-budgeting) the financial performance of the Bandung City Government shows economic criteria (83.39%), inefficient (99.48%), and quite effective (88%).
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Bleyen, Pieter, Stijn Lombaert, and Geert Bouckaert. "Measurement, incorporation and use of performance information in the budget." Society and Economy 37, no. 3 (September 2015): 331–55. http://dx.doi.org/10.1556/204.2015.37.3.2.
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In search for efficiency, effectiveness and fiscal sustainability, governments gather more performance information than ever before. As many of them have sought to incorporate and use this kind of information in budgeting and planning documents, the main goal of this article is to discover how local government performance budgeting practices can be mapped by a survey in a way that enables international comparison. Three previous mapping endeavors served as preliminary guidelines to develop a refined index based on the dimensions measurement, incorporation and use of performance information which form a generally accepted logical sequence in the public management literature. Results for the case of 304 Flemish local governments show a huge variation in the way performance budgeting is practiced, as index scores vary from nearly zero to more than 76 percent. Although it seems that available performance information is incorporated fairly well, measurement and use are lacking. It can be concluded that measuring performance budgeting offers interesting insights in the way this kind of budgeting is practiced in local governments. Although, from an analytical point of view, it is not sufficient to fully grasp performance budgeting and this for several reasons discussed in the article.
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Krueger, Skip, and HyungGun Park. "Pathways to Citizen Participation: Participatory Budgeting Policy Choice by Local Governments." Chinese Public Administration Review 11, no. 1 (June 29, 2020): 46. http://dx.doi.org/10.22140/cpar.v11i1.249.
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The existing literature on participatory budgeting – as one means of citizen participation in local governance – tends to focus on how to stimulate citizen participation in the budget process, and primarily aims to descriptively explain the magnitude of participation or the adoption of specific policy approaches. We investigate participatory budgeting from an institutional perspective and empirically evaluate the choices that local governments make in adopting a specific set of rules for including citizens in the budget process. We suggest that the choice of the type of participatory budgeting policy is predicated on the partisanship of policymakers, the administrative capacity of local government, and citizen’s experience with other forms of direct democracy. To test these hypotheses, we collect information on 224 local governments in South Korea from 2004 to 2013. For each city, we identify the type of participatory budgeting policy they adopt and evaluate that choice in an empirical model. The results provide evidence that the partisanship of local policymakers and the administrative capacity of the local government are associated with different choices about the inclusion of citizens in the budget process.
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Motamedi, Mohammad Hosein Kalantar, Masoud Saghafinia, Azadeh Hassani Bafarani, and Farzad Panahi. "A Reassessment and Review of the Bam Earthquake Five Years Onward: What Was Done Wrong?" Prehospital and Disaster Medicine 24, no. 5 (October 2009): 453–60. http://dx.doi.org/10.1017/s1049023x00007317.
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AbstractIntroduction:An earthquake measuring 6.6 on the Richter scale on 23 December 2003 devastated the city of Bam in southeastern Iran. During the response and recovery phases, considerable shortcomings were discovered. The dire situation in the affected area, a variety of urgently required interventions, and the large number of aid organizations involved brought about difficulties in management, coordination, and communication among authorities and aid organizations. This article highlights flaws in management in the var-ious aspects of this disaster in order to assess what was done, and what should be done to overcome these shortcomings in future disasters.Methods:A retrospective review of the various aspects of management related to the Bam disaster was done via the assessment of files, multi-center studies, governmental data, and available literature from 2003–2008.Results:A review of the available data relevant to search and rescue (S&R) operations and short-term aid provision revealed flaws in different aspects of disaster management including personnel, the transfer of the injured, availability medical supplies, treatment planning, problems concerning the composition of treatment forces dispatched to the region, distribution of tasks among treatment workers, transferring of equipment, availability of facilities, and lack of coordination among the organizations responsible for the management of the disaster. Most of the aforementioned issues have been addressed.Conclusions:A comprehensive disaster management plan must not be limited only to the response phase, but rather must include: preparedness, recovery with optimal legislation and budgeting, improvement of healthcare facilities, and organized communication channels between the different governmental departments. This important issue has been addressed, and a disaster management organization under the supervision of the President has been established, developing a national S&R strategy and protocol for unified managerial organization, an alert system, an international disaster command system (under which S&R and emergency medical service teams can be deployed, increasing the efficacy and coordination of the arrival of foreign teams and the con-struction field hospitals), and developing a flowchart to coordinate international agencies and the domestic authorities in charge. Continuous education, training of the general population, conducting periodic exercise drills, and provision for prepared task force mobilization in disaster management all are important aspects of the management of disasters due to natural hazards.
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Sridarnilawati, Sridarnilawati, Suhairi Suhairi, and Vima Tista Putriana. "Analisis Konsistensi Perencanaan dan Penganggaran Urusan Pendidikan di Kota Solok Tahun 2016-2019." Eksis: Jurnal Ilmiah Ekonomi dan Bisnis 12, no. 1 (May 28, 2021): 31. http://dx.doi.org/10.33087/eksis.v12i1.217.
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The preparation of planning and budgeting documents greatly contributes to the achievement of regional performance. Consistency in planning and budgeting is an indicator in assessing the performance of local governments. The object of this research is educational affairs. Education affairs are given top priority for the local government of Kota Solok. It is intended that the budget for education affairs reaches more than 20% of the total regional expenditure budget. Types of data are secondary data and primary data. Secondary data are RPJMD, RKPD, KUA, PPAS and APBD and LAKIP while primary data is neglecting to interview members of the Regional Government Budget Team (TAPD), BAPPEDA and OPD who are responsible for Educational Affairs. Assessment of the consistency of planning and budgeting uses the Planning and Budgeting Consolidated Matrix (MKPP) and the causes of inconsistency are interviews with informants who understand and know this. The results of this research consistency of planning and budgeting for educational affairs is very good. The causes of inconsistency in planning and budgeting documents are that the proposed Special Allocation Fund (DAK) was not approved by the Central Government, the intervention of the Government and Members of the Council, the existence of regulations from the Central Government. Analysis of the achievement of the performance of education affairs in the City of Solok shows that in general the achievement of the indicators of education affairs has not been achieved because the achievement of indicators according to each year is.