Budget Execution Research Articles

PENGARUH PERENCANAAN ANGGARAN, PELAKSANAAN ANGGARAN, PENGADAAN BARANG DAN JASA, SERTA KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN (STUDI PADA SATUAN KERJA BALAI JASA KONSTRUKSI WILAYAH V BANJARMASIN)

This research has five main purposes (1) to analyse whether budget planning partially has a significant effect on budget absorption, (2) to analyse whether partial implementation of the budget has a significant effect on absorption of the budget, (3) to analyse whether procurement of goods and services partially has a significant effect on absorption, (4) to analyse whether human resources competencies partially has a significant effect on budget absorption, and (5) to analyse whether budget planning, implementation budget, procurement of goods and services, and competence of human resources simultaneously have a significant effect on budget absorption.This research was carried out by the Work Unit of the Construction Service Center Region V Banjarmasin. Research method was descriptive quantitative. The population of this research was civil servants at Work Unit of Banjarmasin Region V Construction Service Center with the sample of 32 respondents using a purposive sampling technique. Methods of collecting data used surveys and questionnaires. The data analysis technique used the SPSS Version 25 for Window program.The results of research show that (1) budget planning has a partial and significant effect on budget absorption (2) budget execution has a partial significant effect on budget absorption, (3) goods and services have partial and significant effect on budget absorption, (4) human resources competencies have partial and insignificant effect on budget absorption, and (5) budget planning, budget execution, procurement of goods and services, and human resource competencies simultaneously have a significant effect on budget absorption.

ADOÇÃO DE BLOCKCHAIN E INTELIGÊNCIA ARTIFICIAL (IA) NAS CONTRATAÇÕES PÚBLICAS

It is clear that the world is experiencing a period of technological innovations in which systems need to be adapted and updated to new technologies in order to improve, streamline, and optimize the entire process. Therefore, this article discusses Artificial Intelligence (AI) and blockchain in the context of public administration. The objective was to verify the benefits provided to the government and society by these technologies when implemented in public procurement. The choice of the topic is justified by the fact that information technologies are a reality in all spheres, including public ones. As a methodology, this article involves qualitative, descriptive research, and a bibliographic review was chosen because it is a method that allows the use of material already published on the subject, serving as a theoretical basis. The results achieved showed that technologies – AI and blockchain, when adopted by the public administration, are capable of enabling the tracking of budget execution regarding payments made to suppliers and service providers who won the bid, greater transparency, the ability to structure data, assist in decision-making, the process of writing different types of reports, cross-referencing data, and organizing process documents automatically.

Analysis of Transparency and Accountability of the Health Operational Assistance (BOK) Budget at Sirombu Inpatient Health Center

Health Operational Assistance (HOA) is a fund that is used to ease the public burden on financing the health sector, especially service in community health centers, reduction in maternal mortality, infant mortality and malnutrition. Puskesmas Sirombu as a health service unit is used as a medical center for the welfare of the community, but in reality the Puskesmas Sirombu has not been optimal in realizing the budgeted funds. This study aims to determine the transparency and accountability of budget execution Bantuan Operasional Kesehatan (BOK) at Puskesmas Rawat Inap Sirombu in 2021. The research sample was taken using the method purposive sampling (specific goals or criteria). The data analysis technique used is triangulation method which combines in-depth interviews and document searches and triangulation of sources using different information to do cross check information from several sources, to improve the results of the data obtained when getting different data. Based on the research results, it can be concluded that the Puskesmas Sirombu has implemented its transparency and accountability well but has not been optimal in managing the budget for transportation assistance for Health Operational Officers (BOK), this can be seen from the fact that some of the budget was not realized.

Financing immunisation in Kenya: examining bottlenecks in health sector planning and budgeting at the decentralised level

BackgroundDecentralisation has increasingly been adopted by countries as an important health sector reform aimed at increasing community participation in decision making while enhancing swift response at decentralised levels, to accelerate the attainment of health system goals. Kenya adopted a devolved system of government where health services delivery became a function of the 47 semi-autonomous county governments with planning and budgeting functions practised at both levels of government. This study sought to explore challenges facing health sector planning and budgeting and how they affect immunisation service delivery at the county level.MethodsData were collected through 77 in-depth interviews of senior county department of health officials across 15 counties in Kenya. We applied an inductive thematic approach in analysing the qualitative data using NVIVO software.FindingsThe study found a lack of alignment between planning and budgeting processes, with planning being more inclusive compared to budgeting. Inadequate capacity in conducting planning and budgeting and political interference were reported to hinder the processes. Limited budget allocations and delayed and untimely disbursement of funds were reported to affect execution of health and immunisation budgets. Low prioritisation of preventive health interventions like immunisation due to their perceived intangibility influenced resource allocation to the programs.ConclusionThe findings highlight the need for effective strategies to align planning and budgeting processes, increased technical support to counties to enhance the requisite capacity, and efforts to improve budget execution to improve budget credibility. Counties should plan to increase their funding commitment toward immunisation to ensure sustainability of the program as Kenya transitions from GAVI support.

Sustainability of Local Public Finances from the Perspective of Territorial Disparities in the Rural Areas of Romania

The sustainability of local public finances is of general interest in the context of the socio-economic transformations of recent decades. In former communist countries such as Romania, where there has been no real reform of local government, this interest is heightened by the strong disparities between administrative units that have adapted to the new context and those that, for various reasons, have become dependent on government subsidies to be able to function. Using information derived from the budget execution for 2019–2023 at the level of the administrative units in rural areas, this study analyzes the structure of income and expenditure budgets. The territorial disparities are demonstrated by typological analyses showing strong regionalization, with a well-defined income or expenditure structure profile. In the same sense, multivariate analysis which uses a series of illustrative demographic and socio-economic profiles as explanatory variables shows significant correlations with the structure of local budgets. It is thus possible to distinguish certain regional patterns, depending on the level of development, geographical position, or quality of infrastructure. The study results demonstrate the need for genuine administrative reform to reduce the dependence of local budgets on subsidies and increase their self-sustainability, especially in rural areas.

Analysis of budget expenditures of the Republic of Kazakhstan

This article provides a comprehensive analysis of the structure of the budget system and expenditures of the Republic of Kazakhstan (ROK), which are characterized by complexity and multilevel and reflect the amount of financial resources and the size of budget constraints at the levels of the budget system. The main focus is on the republican budget, which generates the country's revenues and finances national expenditures directed to such areas as defense, national security, foreign policy, as well as projects and assistance programs. The functioning of the budget system is regulated by regulatory legal acts (NPAs), including the Constitution of the Republic of Kazakhstan, the Budget Code of the Republic of Kazakhstan and other NPAs, which ensures transparent and effective management of public finances. The Ministry of Finance of the Republic of Kazakhstan plays a key role in the implementation of the state financial policy, coordinating work with other ministries and departments.The article presents the results of the analysis conducted by the author of this article of the execution of republican budgets for the period 2018-2022. It is shown that all three categories of budgets (republican, regional and local) demonstrate steady growth in spending, which can lead to increased public investment and expansion of government programs. Special attention is paid to the increased level of education and health care, which ensures the priority and higher level of efficiency of these sectors in comparison with other sectors of the economy of the Republic of Kazakhstan. Based on the analysis, a SWOT analysis was conducted, which revealed the strengths and weaknesses of the budget system of the Republic of Kazakhstan, as well as identified threats and opportunities to improve its condition.The article concludes with recommendations on ensuring the sustainability of the budget system and improving the efficiency of budget funds, including measures to increase transparency and efficiency of budget processes, optimize budget allocation, improve the effectiveness of social programs, reduce public debt, develop interdepartmental experience and use the state experience achieved in a number of sectors and territories.

Assessing the financial independence of the constituent entities of the Russian Federation

Subject. The article discusses the financial independence of the constituent entities of the Russian Federation. Objectives. The aim is to improve the methodology for assessing financial independence of constituent entities of the Russian Federation and its testing on the example of constituent entities of the Russian Federation included in the Volga Federal District. Methods. The study employs analytical, statistical, and comparative methods to analyze data on budget execution of constituent entities of the Russian Federation. Results. Based on the developed methodology, I assessed financial independence of constituent entities of the Russian Federation. It enabled to determine the dynamics and degree of differentiation of the level of financial independence of the constituent entities of the Russian Federation in 2020–2022. Conclusions. The offered methodology can be used to assess the financial condition of public legal entities to make informed management decisions.

The Integrated Trend Analysis of Personal Income Tax and Budget Implementation In Southwest, Nigeria

The study looked at the implementation of the budget and an examination of personal income tax trends in the Southwestern States, Nigeria. The study specifically examined developments in the personal income tax as one of the broken-down elements of tax revenue and its effect on budget implementation in the six states that make up the Southwestern The analysis used time-series secondary data from each state's annual budget for a period of 10 years, from 2011 to 2019. The compiled data were subjected to trend analysis. It was discovered that personal income tax has had a large relative impact on the level of budget implementation over the last 10 years, with a trend that is primarily upward. Therefore, the study suggested that state governments develop a fresh plan for fostering and capturing more taxpayers in order to increase the level of internally created revenue in a way that encourages effective and efficient budget execution by coordinating state resources and untapped potential. Keywords: Integrated Trend Analysis, Personal Income Tax, Budget Implementation, Southwest, Nigeria Journal Reference Format: Talabi, A.O., Omula, G.G. & Adekanmbi, J.A. (2024): The Integrated Trend Analysis of Personal Income Tax and Budget Implementation In Southwest, Nigeria. Humanities, Management, Arts, Education & the Social Sciences Journal. Vol. 12. No. 3, Pp 9-18. www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V12N3P2

Optimization Analysis of Comprehensive Budget Management from the Perspective of Digital Restructuring: Taking a Water Company as an Example

This article takes water enterprises as the research object, exploring the organic combination of comprehensive budget management under the trend of digitalization and digital technology in the new era, as well as the process of management system reform. Introduce the current status of its budget management work, comprehensively analyze the architecture and operation mode of the current comprehensive budget management system of water enterprises, and evaluate and analyze the overall situation and shortcomings of its budget management system based on financial data such as budget formulation and execution. From the perspective of digital restructuring and upgrading of comprehensive budget management work, corresponding countermeasures are proposed to make up for the shortcomings and suggestions for the future development of the enterprise’s comprehensive budget.

ANÁLISES DA EXECUÇÃO ORÇAMENTÁRIA DO ESTADO DO AMAZONAS (2016 – 2023) SOB A ÓTICA DA TEORIA DO EQUILÍBRIO PONTUADO

This study aims to examine budget execution in the State of Amazonas between 2016 and 2023, using the Punctuated Equilibrium Theory as a basis to identify periods of stability and abrupt changes. The methodology used was quantitative, with analyzes conducted based on data updated until December 31, 2023. To assess the normality of the distributions, the Kolmogorov-Smirnov and Shapiro-Wilk tests were applied, with a confidence level of 5%. The results indicated that budget decisions, both in expenses by nature groups and by government functions, showed atypical behavior. The presence of periods of stability with interruptions was observed, which validates the central hypothesis that the Punctuated Equilibrium Theory is applicable to the analysis of budget variations in Amazonas. It was found that, although budgets are prepared incrementally, their execution reveals an interrupted pattern of stability. This research advances the literature on the execution of budgetary policies by including the analysis of total revenue and expenses paid by personnel group.Theoretical contributions cover discussions on budget preparation in Brazil, the impacts of party changes on budget execution and financial imbalance.

Budgets: How They Are Planned, Prepared, and Managed.

Budget planning and execution is as difficult as it is vital to any practice, whether academic, private, or group. Well-planned and executed budgets are a source of revenue and growth that fuels the practice for the next cycle. Conversely, poorly planned budget is disastrous, and a badly executed one invariably leads to unrecoverable losses. Many clinicians, especially those in academic centers, are not involved in budget-planning preparation and yet are held accountable for their yearly performance in relation to the budget. Key processes for budget planning and their significance are identified. Integrating these steps with the needs of a clinical practice, a stepwise method is described for both clinicians and administrators to work together to plan, prepare, and manage budgets. Relevant examples of how budgets affect clinical workflow and common pitfalls of budget planning and mitigation methods are identified. A simplified systematic approach allows for a streamlined, smooth budget-planning process that involves faculty and staff, which holds them accountable for the year-long performance of the entire clinical team. A systematic proactive approach to budget-planning, preparation, and management provides a financial direction to the department; tracks performance; allows growth; and provides the flexibility to stay on track, change course, or reassign resources.

THE USE OF ARTIFICIAL INTELLIGENCE TO IMPROVE PUBLIC FINANCE ACCOUNTING

The financial sector, as we know, is the driving force of the global economy. Along with the digital boom in the 21st century, this sector has also undergone drastic changes. What we had to work with in the last century is now becoming impossible for the digital generation. Artificial intelligence (AI) has revolutionized all industries, and the field of finance and accounting is no exception. Thanks to advances in machine learning, data analysis and automation, artificial intelligence is ready to change the way financial transactions are conducted. From optimizing decision-making processes to rationalizing everyday tasks, the future of AI in finance and accounting is both promising and transformational. Contemporary digital technologies leveraging artificial intelligence and big data exert a substantial influence across various facets of socio-economic life. Despite this, the realm of public finance management remains relatively untouched by digitalization. Nevertheless, this domain holds immense potential for the integration of big data and artificial intelligence, given its reliance on vast quantities of data, including unstructured information. Surprisingly, there exists scant exploration within scientific literature regarding the processes, mechanisms, and ramifications of digital technologies on public finance management. The primary objective of this article is to anticipate the potential shifts within the public finance management system over the medium and long term, precipitated by the adoption of digital technologies. Keywords: accounting, public finance, artificial intelligence, digital technologies, budget process, budget execution, public procurement.

Análise dos índices de transparência pública dos municípios do estado do Ceará

The objective of this paper was to calculate the transparency index of municipalities in the state of Ceará over the last five years through reports released by the State Court of Auditors (TCE), which evaluates the periodic disclosure of planning instruments, the Fiscal Management Report and Budget Execution Summary Report, the government's accountability and verifies the real-time availability of revenues and expenses. A methodology was used with qualitative procedures, consulting the legislation and reports released by the TCE, and quantitative procedures, through the calculation of indices. As a result, the municipalities of Ceará have a high transparency index of 0,83. However, it is important to highlight that only two municipalities achieved 100% regularity results. As a result, there is a need for improvement in other city halls regarding the disclosure of public information, with the aim of achieving the maximum level of transparency. Faced with these issues, this work makes a social contribution through research data, influencing citizens to analyze transparency reports and seek to pressure governments to expand measures to disseminate public transparency data. Furthermore, it is worth highlighting the importance of deeper studies on the topic, which evaluate, for example, the factors that impact the lack of disclosure of public data.

BUDGET EXECUTION PROCESS AS A STAGE OF THE BUDGET PROCESS IN UKRAINE

The article discusses budget execution as a complex sequence of stages and procedures that require the coordinated work of numerous state bodies, institutions, and individuals. The article emphasizes the importance of timely and full receipt of planned revenues, as well as timely, full, and continuous financing of measures provided for in the budgets. Budget execu­tion is considered as achieving compliance between the actual results of the actions of obligated subjects of budgetary legal relations with budget funds and the established budget-legal norms of the act on the budget regarding the crediting, distribution, and transfer of budget funds to the defined directions of financing in the established volume. Also highlighted are the problems that arise during the formation and execution of the state budget in Ukraine, including deficiencies in legislation, insufficient transparency of the electronic tax administration system, low responsibility of collection bodies, lack of proper coordination of budget procedures among participants in the budget process, absence of an ef­fective mechanism for controlling the activities of budget institutions, and lack of an effective system of responsibility for non-fulfillment of the budget. Budget adoption and implementation processes may be inefficient due to the lack of mechanisms to implement and adhere to the chosen course. This can lead to the fact that the budget, which should optimally represent the interests of society, is not implemented in full accordance with the established priorities. Implementation of the budget requires the coordinated work of a large number of state bodies, institutions, individuals and institutional mechanisms. However, in Ukraine there are numerous problems that complicate this pro­cess, including shortcomings in the legislation, insufficient transparency of the electronic tax administration system, low responsibility of collection agencies, lack of proper coordina­tion of budget procedures between participants in the budget process, lack of an effective mechanism for monitoring the activities of budget institutes, and lack of an effective system of responsibility for non-fulfillment of the budget.

Impact of Budgeting Practices on Financial Performance in the County Government of Meru, Kenya

The study aimed at investigating how budgeting practices affect financial performance of the county government of Meru. The research was grounded in the financial distress theory and employed a correlation survey research design. The study sample size was 69 respondents, with the study utilizing a census approach. Both primary and secondary data sources were utilized, with primary data collected through questionnaires and secondary data derived from financial statements obtained from County Offices. The validity of the research instrument was assessed through consultation with content experts and supervisors, while reliability was evaluated using Cronbach’s alpha coefficient. Data analysis involved employing descriptive and inferential statistical techniques, with results presented through graphs, charts, frequency tables, and a regression model. The findings indicated a statistically significant relationship between budgeting practices (R=0.539, P<0.05) with the county’s financial performance. The study concluded that budgeting practices positively and significantly affect the financial performance of county government of Meru. The study recommends that Meru County Government should continue to prioritize and strengthen its budgeting practices, such as improving budget planning, execution, monitoring, and evaluation, to further drive the overall performance and efficiency of the county government. This approach would facilitate a comprehensive understanding among management, empowering them to influence stakeholders and make well-informed decisions regarding county government outcomes.

PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK PADA HOTEL BINTANG 5 DI BADUNG

The budget is a tool utilized by companies to regulate resource utilization within a specified timeframe. However, discrepancies frequently arise between the planned budget and actual execution, potentially leading to what is known as budgetary slack. This slack occurs due to conflicts between those setting the budget and those implementing it. Among the factors contributing to budgetary slack are involvement in budgeting, dedication to the organization, and emphasis placed on the budget. This study aims to explore how involvement in budgeting, dedication to the organization, and emphasis on the budget impact budgetary slack within the setting of 5-star hotels in Badung. It adopts a quantitative approach, with the population consisting of 65 5-star hotels in Badung. The sample comprises 220 respondents selected through non-probability sampling, specifically use ipurposive isampling. Multiple linear regressiont ianalysis is utilized for data ianalysis. The findings reveal that both involvement in budgeting and emphasis on the budget positively affect ibudgetary slack in 5-star hotels in Badung. Conversely, dedication to the organization demonstrates a negative correlation with budgetary slack in the same context. The combined influence of involvement in budgeting, dedication to organization, and emphasis on the budget accounts for 44.5% of the variability in budgetary slack, while the remaining 55.5% is attributed to external variable not addressed in this study.

The Influence of Financial Literacy and Financial Inclusion on the Sustainability of Micro, Small and Medium Enterprises in Denpasar City Through Financial Performance as a Mediating Variable

Prevalent execution and economical trade can be realized in case vital endeavors are made. Denpasar City is one of the cities within the territory of Bali with an expansive number of MSMEs that have awesome openings to move forward the economy in Denpasar City. This inquire about was conducted to analyze the impact of money related considerations and budgetary education on the maintainability of MSMEs in Denpasar City through money related execution as an intervening variable. The test in this consideration was 98 MSMEs which were at that point analyzed using PLS (Partial Least Square) examination. The inquiry about comes about concluding that monetary proficiency had a positive and critical impact on the monetary execution of MSMEs in Denpasar City. This implies that the way better monetary education, the more prominent the budgetary execution of MSMEs in Denpasar City. Money related consideration includes a positive and noteworthy impact on the money related execution of MSMEs in Denpasar City. This implies that the way better monetary incorporation, the more noteworthy the monetary performance of MSMEs in Denpasar City. Budgetary education encompasses a positive and critical impact on the supportability of MSMEs in Denpasar City. This implies that the superior financial literacy, the superior conditions for the supportability of MSMEs in Denpasar City. Monetary consideration contains a positive and critical impact on the supportability of MSMEs in Denpasar City. This implies that the way better money related consideration, the way better the conditions for the supportability of MSMEs in Denpasar City. Money related execution contains a positive and critical impact on the maintainability of MSMEs. This implies that the way better the money related execution, the superior the conditions for the maintainability of MSMEs in Denpasar City. The impact of budgetary proficiency on trade supportability through monetary execution is positive and critical. This condition implies that the more monetary education of MSME players increases, the monetary execution will increase more, and progressing money related execution will in a roundabout way make commerce maintainability superior. The impact of monetary consideration on trade maintainability through budgetary execution is positive and critical. This condition implies that as the budgetary consideration of MSME players increases, monetary execution will also increase, and making strides budgetary execution will by implication move forward commerce supportability.

STRENGTHENING THE PUBLIC HEALTH SYSTEM IN THE TRANSNISTRIAN REGION AND THE REPUBLIC OF MOLDOVA THROUGH THE PRISM OF DIGITISATION

In recent years, the Republic of Moldova has been subject to a series of socio-economic and political challenges. Among the most notable are the Covid-19 pandemic (CoronaVirus 2019), the energy crisis and the political crisis (war in Ukraine). The impact of these crises have radically changed the way of life of the population and influenced the economy, bringing both negative and positive changes. Data were collected from external sources, using qualitative and quantitative method, as well as method of analysis and synthesis, induction, deduction and statistical inference. Comparative analysis was used as a research method in conducting the empirical study. In this article we aim to analyze the positive impact of the Covid-19 pandemic period on the healthcare system, namely: strengthening the public health system through digitalization in the Republic of Moldova and the Transnistrian Moldovan Republic. In order to make a comprehensive analysis of this phenomenon, the indicators that determine the level of development of public health were analysed, namely: the evolution of health expenditure and its share in GDP; life expectancy; medical staff in medical institutions; the degree of sickness and the level of requests for emergency medical assistance. The article presents the digital innovations implemented. Budget execution as an influencing factor was established by analysing the financing of the Semashko and Bismark health systems to expose the degree of flexibility of health service provision in the Republic of Moldova and the Transnistrian region. Thus, following the research, the authors concluded that the consolidation of the public health system through digitization in the Transnistrian region is at an early stage compared to the Republic of Moldova, which is in a stable development. This discrepancy is due to the fact that the Transnistrian region is developing the public health system according to its own scenario and without the involvement of external funding sources. Despite this, digital innovations are developing and are expected to be implemented in the future. Thus, we can observe a much slower development of the implementation of digital innovations to strengthen the health system.

Budget planning for an undergraduate course at a higher education institution

Planning is crucial in the organizational context, especially budget planning, which aims to direct efforts to achieve objectives effectively. This study investigates the budget planning of undergraduate course coordinators in IES, considering the complexities involved. The research uses a qualitative approach, interviewing nine coordinators to understand their perspectives, difficulties, and financial strategies. The results show that, despite economic and institutional limitations, coordinators recognize the importance of budget planning for the growth of courses. They face challenges in budget execution, acquiring supplies, and adapting to the market. It is concluded that budget planning is fundamental to guide the growth of courses, and coordinators demonstrate skills and commitment to dealing with financial demands, seeking partnerships and innovative strategies. The research highlights the need for further studies for continuous improvements in IES.

Effect of Public Finance Implications on The Economic Standard of Nigerians: A Longitudinal Study

This study examined the impact of the national budget, exchange rates, trade openness, inflation rates, and interest rates on the purchasing power parity and per capita income of Nigeria during the period spanning from 2009 to 2022. Data was gathered from the Central Bank Nigeria and the World Bank. The data was further analyzed using descriptive statistics and Ordinary Least Square methods at a significance level of 5% for the purpose of detailed estimation. Results of the study showed that the national budget, exchange rates, trade openness, inflation rates, and interest rates had significant and positive impacts on Nigeria’s purchasing power parity and per capita income. The results of the study imply that, to increase the purchasing power parity and per capita income of Nigerian citizens, the government should focus on improving the quality of budget execution, ensure exchange rate stability, implement more trade policies that will open the Nigerian market and increase foreign investment, focus on maintaining a low inflation rate, and ensure the stability of