Budget Accountability Research Articles

Implementation of Education Financing Management in Improving the Quality of Learning in Junior High Schools

This study investigates the implementation of education financing management in improving the quality of learning at SMP Negeri Unggul Tunas Nusa and SMP Negeri 1 Susoh in Aceh Barat Daya Regency, Indonesia. The research focuses on education financing management's planning, implementation, supervision, and accountability. A qualitative approach was employed, involving interviews, observations, and document analysis. The findings reveal that planning education financing at both schools follows the guidelines set by the Ministry of Education, Culture, Research, and Technology of Indonesia and is formulated in the annual School Activity and Budget Plan (RKAS). The implementation of education financing adheres to the principles of flexibility, effectiveness, efficiency, transparency, and accountability, with the use of BOS funds directed towards supporting the learning process and improving the quality of education. Internal and external parties supervise education financing to ensure funds' accountable, transparent, effective, and efficient utilization. The implementation of transparency and accountability in education financing management has been running very well, with regular reports and budget accountability meetings involving various stakeholders. The study concludes that the implementation of education financing management at SMP Negeri Unggul Tunas Nusa and SMP Negeri 1 Susoh has been carried out effectively, efficiently, transparently, and accountably, contributing to the improvement of learning quality. Further research is recommended to explore the implementation of education financing management in other schools or regions to gain a more comprehensive understanding of the practices and challenges in improving the quality of learning through effective education financing management.

Pengaruh Partisipasi Anggaran dan Kejelasan Anggaran terhadap Kesenjangan Anggaran dengan Job Relevant Information sebagai variable moderating

This study aims to test and analyze the effect of budget participation, clarity of budget targets on budgetary slack with Job Relevant Information as a moderating variable. This study was conducted at PT. Indomobil Prima Niaga Sumut Aceh (consisting of 5 branches). The sample selection method of saturated sampling is a sampling technique when all members of the population are used as samples, namely 38 samples. The sample in this study was the Head of the department consisting of Finance and Accounting Head, Aftersales Head, Branch Manager, Regional Manager and Hoyu Manager who are involved in budget preparation, budget implementation and budget accountability. The research approach used in this study is associative research. This type of research is quantitative research. Data collection was carried out using a survey method by distributing questionnaires to respondents. The analysis technique used is the Quantitative Approach Using Statistical Analysis, namely Partial Least Square - Structural Equestion Model (PLS SEM). The results of the study indicate that budget participation has an effect on budgetary slack. Furthermore, clarity of budget targets has an effect on budgetary slack. Job relevant information moderates the effect of budget participation and clarity of budget targets on budgetary slack

Opportunities And Challenges For Decentralized Governments In The Globalization Era: Lessons From Indonesia

Globalization has been inevitable by the increasing use of technology which allows people and goods to travel across borders, easier, faster, and cheaper. The only way for a country to take benefit from globalization is to give greater autonomy to the regions inside the country to allow them to manage their own economic resources. However, decentralization comes with its own opportunities and challenges. Reflecting from Indonesia’s quarter century of experience, this paper concludes that there is no single formula that fits all local governments. Each local government still needs clear direction, clarity in leadership, budget accountability, and transparency to optimize the benefit of globalization for the welfare of the people.

National health insurance contribution to family planning program funding in Indonesia: A fund flow analysis.

Launched in 2014, Indonesia's national health insurance system (JKN) aimed to provide universal health coverage, including contraceptive services, to its population. We aim to evaluate the contribution of JKN to the overall spending for the family planning program in Indonesia. Data from the Indonesian Demographic Health Survey, Survey on Financial Flows for Family Planning, Indonesia Motion Tracker Matrix, World Population Prospect, and Indonesian ministries' budget accountability reports were entered into the CastCost Contraceptive Projection Tool to define budgetary allocation and spending for the family planning program at the national level in 2019. Indonesia's family planning program in 2019 was financed mostly by the national budget (64.0%) and out-of-pocket payments (34.6%). There were three main ministries responsible for family planning financing: the National Population and Family Planning Board (BKKBN) (35.8%), the Ministry of Finance (26.2%), and the Ministry of Health (2.0%). Overall, JKN contributed less than 0.4% of the funding for family planning services in Indonesia in 2019. The majority of family planning spending was by public facilities (57.3%) as opposed to private facilities (28.6%). JKN's contribution to funding Indonesia's family planning programs in 2019 was low and highlights a huge opportunity to expand these contributions. A coordinated effort should be conducted to identify possible opportunities to realign BKKBN and JKN roles in the family planning programs and lift barriers to accessing family planning services in public and private facilities. This includes a concerted effort to improve integration of private family planning providers into the JKN program.

PENGANGGARAN BERBASIS KINERJA DAN AKUNTABILITAS KINERJA PADA LEMBAGA PEMERINTAH

The aim of this research is to investigate the relationship between performance-based budgeting and performance accountability of government institutions. Government performance accountability is measured by indicators of program smoothness, budget implementation, performance indicators, financial analysis, evaluation reporting, and program duration. Performance-based budgeting uses measures of accountability and transparency, budget fairness, efficiency, and effectiveness as independent variables. Decisions are made by individuals who have power in the best interests. This research involved 39 department employees, secretaries, section heads, sub-division heads, and work subunits from the Regional Work Unit (SKPD) of the Environment and Forestry Service of Bengkulu Province who helped prepare the government budget. Data was collected through a questionnaire method, and respondents were given one. To analyze the data, the Spearman Rank test and hypothesis testing were used. The results of this research show that the three independent variables-implementation of performance-based budgeting with metrics of budget accountability and transparency, budget discipline, budget fairness, budget efficiency, and budget effectiveness-influence the performance accountability of government institutions

Analisis implementasi sistem akuntabilitas kinerja instansi pemerintah pada Badan Keuangan Daerah Kabupaten Manggarai Timur

Performance Accountability System for Government Agencies is a system whose application is useful for measuring performance and assisting in improving performance. Accountability has so far been considered to focus only on the preparation of financial statements, and there are even entities that have an understanding that accountability itself is limited to budgetary accountability, which causes total accountability only for reporting on the use of funds without an evaluation of the benefits of activities. Presidential Regulation Number 29 of 2014 forms the foundation for guidelines regarding the Implementation of the Performance Accountability System for Government Agencies. The preparation of SAKIP according to this regulation must encompass various significant components, including Strategic Plans, Performance Agreements, Performance Measurement, Performance Data Management, Performance Reporting, as well as Reviews and Evaluation. The Regional Financial Board of East Manggarai Regency have implemented the Performance Accountability System of Government Agencies successfully. This study aims to determine the compatibility of the application with current regulations, as well as the level of success and failure. The research uses descriptive qualitative methods and collects data through interviews and documentation. The results showed that the implementation of the Performance Accountability System for Government Agencies at the Regional Financial Board of East Manggarai Regency was good and can be said to be in accordance with applicable laws and regulations. The joint commitment of employees, as well as each part in carrying out their responsibilities, was the success factor of the implementation of this SAKIP.

Accountability of State Financial Management (Study at the Faculty of Social Sciences and Law, Universitas Negeri Manado)

The aim to be achieved in this research is to find out, analyze, and describe the Financial Management Accountability of Public Service Agencies (BLU) at the Faculty of Social Sciences and Law (FISH) Universitas Negeri Manado (Unima). The research method uses a qualitative descriptive approach. Informants were determined using purposive sampling. Data were analyzed descriptively and qualitatively. Data collection techniques use observation, interviews, and documentation. The data analysis techniques that will be used in this research consist of data reduction, data presentation, and drawing conclusions. The results of the research show that the process of preparing planning documents up to Budget Planning looks good, but in the future, the coordination of the preparation of activities between Departments, study programs, Faculties, and Universities, can still be improved. Meanwhile, in budget implementation, efforts are still needed to reduce or simultaneously eliminate obstacles in the submission of Accountability Letters (SPJ) from departments and study programs, so that they do not hinder the implementation of other activities due to negligence in SPJ matters. In Budget Accountability, the role of Faculty leaders is still needed in monitoring the preparation of activity reports and the placement of human resources who have competence in preparing reports. This needs attention because negligence in financial management accountability has legal consequences.

Implementasi Akuntabilitas Anggaran sebagai Pengendalian Biaya Pada Unit Operasional PT. Swabina Gatra Gresik

The study aims to deteremine the implementation of accountability by PT operational units. Swabina Gatra Gresik. This study uses descriptive analysis which collects data from interviews, observations, and literature reviews using previous articles. The results of the analysis show that operational units have not implemented budget accountability as cost control in accordance with requirements. There is an organizational structure, cost classification, account code classification, as well as accountability reports and a cost reporting system. However, in the cost classification and account codes for PT operational units. Swabina Gatra Gresik is carried out by comparing the budget with the realization. The research results show that the implementation of accountability has not gone well, the operational unit management has not implemented the overall accountability requirements

Application Of Responsibility Accounting Budget As Cost Control On PT. Selamat Samudra Grup Bengkulu City

The purpose of this research is to find out how the implementation of budgetary accountability accounting as a cost control at PT. Selamat Samudra Grup Bengkulu City. This research is only limited to organizational structure, budgeting, separation of controlled and uncontrolled costs, preparation of account codes, and cost reporting or accountability accounting at PT. Selamat Samudra Grup Bengkulu City. The research method used is descriptive qualitative and compares the theory used with the results of interviews with the leadership of PT. Selamat Samudra Grup Bengkulu City. From the research method, it can be concluded that PT. Selamat Samudra Grup Bengkulu City has implemented budgetary accountability accounting as a cost control well which has 84% ​​conformity with the theory used in the research. However, there are 16% discrepancies due to several factors such as inefficient work and delays in cost reporting, therefore the company must be able to correct the factors of the discrepancy.

Beware what lies beneath: Pragmatic policies for reconciling debt and growth

The EU has a plethora of investment needs. However, the scale of the required investments will not be reached if the EU’s financial stability is called into question. This article calls for a set of pragmatic policies which can generate significant economic growth and raise living standards. This growth will be a key ingredient in increasing employment, improving competitiveness and strengthening budgetary sustainability. The associated fiscal space will also contribute significantly to narrowing the investment gap in the next decade and beyond. The article sets out three pillars—stability and governance, growth and fairness, and budgetary accountability—as the key drivers in building a pragmatic economic programme which bridges the gap between fiscal conservatism and future expenditure. It further identifies the need to refocus on the single market as a key economic driver. It also calls for any discussion on further joint EU borrowing programmes to be postponed until funding sources for the existing Recovery Fund are agreed and its overall economic effectiveness can be analysed.

Implementation of Local Government Financial Reporting and Community Welfare

Objective: Research objectives financial reports as a means of accountability for its financial performance to the public.
 
 Theoretical framework: The primary objective of government-led development initiatives is to promote the well-being of the community. This objective is reflected in the formulation of programs and budgets that incorporate measures of community welfare. Furthermore, the program and budget are reported to the public through the Supreme Audit Agency (BPK) to determine budget accountability and performance. The Kediri City Government must be able to present financial reports that contain financial information that is not only of good quality but is able to spur economic growth that has an impact on people's welfare.
 
 Method: The present study, conducted in the urban setting of Kediri, employs a qualitative descriptive approach. Data collection methods encompass observation, interviews, and documentation. The analysis of data follows the Miles and Huberman model, involving the stages of data reduction, data presentation, and drawing conclusions.
 
 Results: The findings of the research indicate that the incorporation of financial statement reporting within the Kediri city government has adhered to the appropriateness of government accounting standards, sufficiency of disclosure, adherence to laws and regulations, and the efficacy of the internal control system.
 
 Conclusion: The findings of the BPK audit indicate that the financial reporting of entities within the Kediri City Government has received a Unqualified Opinion(WTP). This Kediri City Government Financial Report also shows how the programs implemented by the Kediri City Government seek to improve the people's standard of living.

Sundanese Local Wisdom: Spirit in Management of Village Fund Budget

The purpose of this study is to explore the values of Sundanese wisdom in relation to Village Fund budget management as an effort to minimize the risk of fraud. The research method used in this research is qualitative method with realist ethnographic approach. Research findings show that the philosophical basis for village fund management in Talaga village is the values of local wisdom such as kudu silih asih, silih asah jeung silih asuh, prohibition ulah nyolok mata buncelik in the planning stage, Organized ngeduk cikur kedah mitutur, nyokel jahe kedah micarek, recommendations cikaracak ninggang batu, laun-laun jadi legok in the implementation and administration stages, and recommendations kudu nyanghulu ka hukum, nunjang ka nagara, mupakat ka balarea in the reporting and budget accountability stages Dana Desa.

National health insurance contribution to family planning program funding in Indonesia: A fund flow analysis

Background: Launched in 2014, Indonesia’s national health insurance system (JKN) aimed to provide universal health coverage, including contraceptive services, to its population. We aim to evaluate the contribution of JKN to the overall spending for the family planning program in Indonesia. Methods: Data from the Indonesian Demographic Health Survey, Survey on Financial Flows for Family Planning, Indonesia Motion Tracker Matrix, World Population Prospect, and Indonesian ministries’ budget accountability reports were entered into the CastCost Contraceptive Projection Tool to define budgetary allocation and spending for the family planning program at the national level in 2019. Results: Indonesia’s family planning program in 2019 was financed mostly by the national budget (64.0%) and out-of-pocket payments (34.6%). There were three main ministries responsible for family planning financing: the National Population and Family Planning Board (BKKBN) (35.8%), the Ministry of Finance (26.2%), and the Ministry of Health (2.0%). Overall, JKN contributed less than 0.4% of the funding for family planning services in Indonesia in 2019. The majority of family planning spending was by public facilities (57.3%) as opposed to private facilities (28.6%). Conclusion: JKN’s contribution to funding Indonesia’s family planning programs in 2019 was low and highlights a huge opportunity to expand these contributions. A coordinated effort should be conducted to identify possible opportunities to realign BKKBN and JKN roles in the family planning programs and lift barriers to accessing family planning services in public and private facilities. This includes a concerted effort to improve integration of private family planning providers into the JKN program.

Cultural Village Management Model to Enhance Cultural Tourism in The Special Region of Yogyakarta

One of the main elements in the Yogyakarta privilege/specialty policy is cultural development, including strengthening cultural villages as an integral part that supports Yogyakarta as a special region. In connection with the development of cultural villages, there is an opportunity to develop cultural tourism based on cultural villages that can be offered to both domestic and foreign tourists. In fact, there are still several problems with developing cultural villages. One of the problems is structural issues which are still dominant, considering that the cultural village was formed by the provincial government with various regulatory policies, and as a result, cultural villages are not given independence to manage themselves but rather are driven by the supra-village. Village dependency is also caused by the village's inadequacy to develop cultural tourism village so it needs guidance from the government and is far from being self-sufficient. This study uses an exploratory qualitative approach, by analyzing each model of a cultural village and its potential for developing cultural village-based cultural tourism. Data collection was carried out by in-depth interviews with government officials in charge of the cultural department and cultural stakeholders in the cultural villages. The results of the study show that the formation of several cultural village models has not resulted in cultural village-based cultural tourism. This is because cultural villages are more preoccupied with serving various policies from the cultural service and budget accountability given to cultural villages. Thus, cultural villages run out of energy to innovate in cultural events that can be offered to tourists. Furthermore, the limited human resources to manage cultural tourism in each village are also an important problem that still hinders the development of cultural tourism villages.

Analyzing Good Budget Management Principles at the General Election Commission

Background: With the demand for good budget management, the role of the Cilegon City KPU (General Election Commission) budget manager requires competence in managing it, and requires an understanding of the duties, functions, and position of each budget manager official called as payment instrument official. Aim: This research aims to examine the implementation of budget management principles at the Cilegon City KPU, the constraints and the efforts to overcome the constraints. Methods: This research employed a descriptive qualitative method. The data were collected through interviews, observations and document reviews. Findings: The information on budget management was still limited and in the form of a written report. The budget implementation was not efficient because the realization of some activities was not in accordance with their objectives and did not state any priority to be accomplished. The budget setting procedures were still top-down and determined directly by the National Election Commission. Some changes in the budget and activities were not revised in the final report on election activities and the budget did not fully accommodate the needs of all polling stations (TPS). Some procurement of goods and services and other facilities did not have clear evidence of transactions and some of them were unrealistic and did not correspond to the market price. Not all stakeholders (Local Representatives, DPPKD, PPK, PPS and community leaders) were involved in the preparation, implementation and discussion on the electoral budget accountability report.

Analisis Pengelolaan Keuangan Daerah Terhadap Akuntabilitas Kinerja Pemerintah Kabupaten Boalemo

This research was conducted to analyze the role of regional financial management including budget planning, budget execution, budget reporting/accountability and evaluation of performance accountability of the local government of Boalemo Regency. This research method uses quantitative research with an observation process. The results of the study show that budget planning, budget execution, budget accountability and budget evaluation have a significant effect on the performance accountability of the Boalemo District Government. In terms of financial management, especially in terms of budget planning to focus more on budgets that support the agreed program and performance targets.

Public Services Based On e-Government in Digital Age

The development of information and communication technology in the era of globalization, democratization, and decentralization has become a necessity as well as a challenge, especially for local governments in the development of communication for public services and community empowerment. The research used a qualitative case study method, with data collection through documentation, interviews, observations, and Focus Group Discussions (FGD). The research subjects were chosen purposively, namely local governments in four district governments in the southern region of Central Java in Indonesia, academics, observers, and digital media practitioners. The study used Cross Case Analysis to find the diversity, uniqueness, and depth of cases. The results of the study indicate that (1) Public services are important and strategic to be implemented through information and communication technology media in the form of e-Government to improve public services that are efficient, effective, participatory, responsive, and have transparency of information as well as budget accountability and implementation of development programs. (2) The government needs to anticipate the information technology gap so that it requires digital media literacy in improving the competence of human resources in government institutions, educational institutions, and social also business economics.

Funding Allocations and Human Resources: Identifying Opportunity Gaps for English Language Learners in “Low-Achieving” and “High-Achieving” Districts in California

English language learners (ELs) often attend schools where there are (1) inequitable access to appropriately trained teachers and limited professional development opportunities, (2) inadequate instructional time, and (3) inequitable access to instructional materials and curriculum. These conditions place ELs at a considerable disadvantage. Research aimed at analyzing budget accountability plans can help us gain a better understanding of EL-specific allocations that are most associated with student achievement. This qualitative research analyzed six California districts’ locally controlled budget plans to determine differences in funding allocations and targeted personnel funding for English language learners. Budget analysis revealed that all six districts dedicated the largest portion of their budgets to teachers and staff. Different allocation trends were seen between high- and low-achieving districts; but overall, districts did not have a major focus on the academic and personnel needs of ELs and their college and career readiness. Four districts dedicated at least some funding to ELs (0.09–2% of total budget), but there is a lack of targeted hiring for the quality staffing needs of ELs. Without access to appropriate resources and personnel, ELs cannot be expected to have the same opportunities as their non-EL peers.

Conducting rapid research to aid the design of a health systems governance intervention in the Somali Region of Ethiopia.

IntroductionThe rapid research described in this chapter was conducted as an assignment for a UN agency in Ethiopia's Somali Region. The agency's aim was support the implementation of an interim citizen engagement intervention, with a view of supporting of the Ethiopian Government's Citizen Score Card at primary healthcare facilities and hospitals in future. Many health facilities in Somali Region struggle with budget shortages related to ineffective budget planning and budget execution at woreda health office levels. In this context, an intervention to first improve budget accountability, through the implementation of citizen audits, was proposed.MethodologyThe rapid study focused on five woredas (districts) within Somali Region, where interviews were conducted with the heads of woreda health offices. In the same five woredas, directors of healthcare facilities were interviewed and offices and healthcare facilities were observed. The framework of assessment and analysis was based on health systems literature on fragile and conflict affected states guided the questions for the health authorities and health facility management.FindingsThe research yielded five distinct mini case studies covering woreda health office planning and budgeting capacity and support (or lack thereof), and related impressions of challenges regarding healthcare delivery at health facilities in the same five woredas.ResultsThe findings demonstrated that the capacity for healthcare planning and budgeting Somali Region at woreda level varied significantly and that little guidance was available from regional level health authorities. Frontline health services clearly suffered from budget shortages as a result.ConclusionThe research provided an evidence base for the delay of the roll-out of the Community Scorecard implementation across Somali Region. In a context whereby health facilities remain under-resourced due to budgeting constraints, a citizen-service provider-focused accountability intervention would have been of limited utility. The rapid case study research, conducted by condensing the usual case study research process, allowed for the production of evidence that was “robust enough” to demonstrate heterogeneity and challenges regarding budgeting quality across the five research sites. This evidence clearly transcended the hitherto anecdotal evidence that woreda-level health budget planning remains an area that faces significant shortcomings.

Analysis of School-Based Financing Management

This study aims to analyze the existing financing management at public junior high schools in Banjarmasin Tengah. The type of research used is a qualitative approach with a descriptive type with primary and secondary data sources taken through observation, interviews, and documentation, then the data is analyzed using the Miles and Huberman model. Technical data analysis is carried out starting from data collection, data reduction, data presentation, and drawing conclusions. To test the validity of the data, the researcher used technical triangulation and time triangulation. The resource persons in this study were BOS treasurers at SMPN 1 Banjarmasin, SMPN 2 Banjarmasin, SMPN 6 Banjarmasin, SMPN 9 Banjarmasin, SMPN 10 Banjarmasin, and SMPN 26 Banjarmasin. The results showed that; (1) Budget planning is carried out based on the principles and procedures for budgeting. The budget design used is a line item budget with the method of budgeting through a bottom -up approach. (2) Budget implementation: school funding is sourced from BOS funds which are disbursed in 3 stages a year. The use of BOS funds is in accordance with the technical guidelines for BOS funds and is carried out in accordance with the RKAS that has been prepared. However, the implementation of this budget has not been effective and efficient enough due to several obstacles. The school treasurer keeps books related to the receipt and disbursement of BOS funds. (3) Budget evaluation consists of budget oversight and accountability. Supervision is carried out by internal and external parties. Meanwhile, budget accountability is to make a report on the Letter of Accountability which is submitted through a meeting, then the report is submitted to the education office.