Budget Execution Research Articles

TAX REVENUES OF BUDGETS UNITED TERRITORIAL COMMUNITIES: THEORETICAL ANALYSIS

Using general theoretical (synthesis, induction, deduction) and special (systematization, abstraction, component analysis) methods of scientific knowledge, the article examines the features of tax management in decentralization and analyzes tax revenues of the budgets of united territorial communities in Ukraine. The article describes the features of tax management of territorial communities in the context of decentralization and considers the changes that occur as a result. In the article the authors presented his own vision of the fiscal mechanism of territorial communities in the context of decentralization in terms of fiscal planning, fiscal control, fiscal support and fiscal regulation through the prism of financial norms and standards, financial limits and gaps, financial incentives and sanctions, regulatory support. The authors claims that the visualized indicators of budget execution of territorial communities in terms of revenues, expenditures and transfers are a new tool for budget analysis at the local level. The article considers the tools of tax management of territorial communities in the conditions of decentralization in the context of four stages, which are characterized by the author. Proposals and ways to reform the tax management of territorial communities in the context of decentralization are presented, including: the need to resume the indexation of regulatory monetary valuation of land and establish the indexation coefficient at the level of the real inflation index; continuation of non-application of benefits for land plots of railway transport. The article examines four classes of united territorial communities in the conditions of decentralization according to the structure and composition of tax payments.

Iodometric generalization of sections (subsections) and digitalization of cost fi nancing of the main managers of budget funds

Generalization of the structure of financing of the main managers of federal budget funds in the context of sections and subsections of expenditures of the budget classification in order to identify the features and problems of further structuring costs in the context of the development of digitalization of budget processes. The current system of structuring sections and subsections of the budget classification of expenditures is considered, the quantitative composition of the codes of sections, subsections and expenditures of the GRBS of the federal budget for 2020 is analyzed. The ratio of the number of codes of sections and subsections of the budget classification of federal budget expenditures for the GRBS for 2020 and the regularity of their relationship is investigated. A low correlation between the number of codes of sections (subsections) and the volume of budget expenditures at the federal level for financing the GRBS was quantitatively revealed. A new concept is proposed — the consumption capacity of the code. The average expenditure intensity of one code of the budget expenditure section for the GRBS is estimated, and the structure of the ratio of budget expenditures and the expenditure intensity of the GRBS cost section code is studied according to the results of the federal budget execution for 2020. The provisions of the organization of the approach to building a digital budget are proposed. The conclusions of the generalization are reduced to a positive assessment in general of the possibilities of analyzing budget expenditures in the current classification of budget expenditures and the need for further deepening of digitalization, contributing to a more rational study and analysis of the effectiveness of the use of budget expenditures of the country.

Idaho FY22: Recommendations, Appropriations, and Partisanship

This paper presents an overview of the State of Idaho’s FY 2022 budget recommendations and appropriations in the context of demographic changes, economic conditions, and politics. The Executive Budget for FY 2022 notes Governor Little’s historical support of education, job growth, economic opportunity, and fostering an environment for Idaho to avoid citizen migration to other states. However, this policy, along with the COVID-19 exodus, has resulted in a large influx of people from other states with the commensurate housing and infrastructure demands. As most Idaho budgets tend to move incrementally in support of education and infrastructure in the context of very healthy revenues, the state is likely to weather, though with some ambivalence, economic fluctuations. However, partisan tensions threaten education and safety net programming.

Implementasi Akuntansi Pertanggungjawaban Sebagai Alat Penilaian Kinerja Pusat Biaya Pada Rumah Sakit Umum Wilayah Tarutung

Research is very important to identify the implementation of accountability as a tool for evaluating the performance of a hospital, which can be measured through the organizational structure, the budget arrangement of expenditures and the coding of accounts and statement of operating expenses. This research uses qualitative descriptive research using primary information. Where the method of collecting information is tested through questionnaires and interviews. The respondents to this study were the Planning and Training Department and Support Department of Tarutung Regional General Hospital. The results of Tarutung Regional General Hospital Accountability Accountability have been implemented which is reflected in the organizational structure which clearly and unequivocally separates the powers and responsibilities of each accountability center. Budget regulation for hospital expenditure has been implemented but for coding of accounts it has not been implemented in hospitals as can be seen in 2019 and 2020 LKIP (Government Institutions Performance Reports) over a period of time. The performance of expenditure managers is measured and evaluated by comparing budget targets and budget execution. It is not only an evaluation of the performance of the department head, because there are other aspects apart from the implementation of the responsibility, such as: B. Absenteeism and loyalty. Keywords: Bookkeeping and Cost Center Performance Evaluation

Segmentary analysis of the efficiency of state enterprises

The purpose of the article is to substantiate the main stages and directions of analysis of the activities of state-owned enterprises by operational and geographical segments, taking into account the goals and objectives of strategic management. The information base of the empirical study was the data of the official website of JSC “Ukrzaliznytsia” for 2020. The methodological and methodological basis of the study is the National Accounting Regulation (Standard) 29 “Financial reporting by segments” and International Financial Reporting Standards (IFRS) 8 “Operating segments”. The following methodical methods were used in the course of the research, namely: methods as comparison, modelling, time series, structural and dynamic, graphic and coefficient analysis. Based on the proposed methodology, the efficiency of JSC “Ukrzaliznytsia” is analysed and the problematic operating segments of its activities are identified, which reduce the overall financial results of the company. The results of the study are the improvement and systematization of analytical indicators in terms of individual stages and areas of strategic analysis of the effectiveness of state enterprises through the differentiation of performance evaluation of their operating business segments. For this purpose the main stages and directions of the analysis on the following analytical blocks are offered: the analysis of external environment of functioning of a business segment; analytical assessment of the competitiveness and competitive position of the business segment; analysis of resource potential and efficiency of production capacity of the business segment; assessment of innovation and investment activity of the business segment; analysis of the efficiency of the business segment; analysis of the state of execution of budgets of revenues, expenditures, profits; analysis of management efficiency and quality.

지방자치단체 신속집행 부진원인 분석

This study conducted a comparative analysis of autonomous entities with excellent results and those without for the effective operation of the Early Budget Execution system. To do so, this study used logit regression and t-test with basic local governments from 2015 through 2018. According to the analysis results, it is necessary to effectively manage their own business, regularly carried over business, and disused business and to intensively manage the areas of culture and tourism, environmental protection, and health, and research and development costs and contributions.

Approaches to the Determination of the Underground Economy Component by Methods of Budget Execution Management Through Statistical Analysis in Romania

Approaches to the Determination of the Underground Economy Component by Methods of Budget Execution Management Through Statistical Analysis in Romania

Pattern of Absorption of the Provincial Budget for the Special Capital Region (DKI) of Jakarta

The failure of the budget absorption target in the Regional Apparatus Organizations (OPD) of Capital Region (DKI) of Jakarta resulted in the loss of the benefits of spending because the funds allocated were not fully utilized. If the budget allocation is efficient, then the state can optimize the limited sources of funds to fund strategic activities. This study aims to examine the budget planning documents, administrative documents, procurement of goods, and budget execution affect the absorption of the budget. This study uses a quantitative approach, namely a research method based on the philosophy of positivism. The population in this study is the entire province of DKI Jakarta, which is as many as 23 OPD. Sampling in this study using a purposive sampling technique. Research as the whole population was used as a sample of 69 PPK-OPD people, OPD treasurers, and financial staff also called the population sample (census). Hypothesis testing is done by testing variance-based SEM or Partial Least Square (SEM-PLS) with the Smart pls 3.0 program. The study results found that planning documents and administrative documents had a positive but not significant effect on budget absorption. Meanwhile, the procurement of goods/services and the implementation of the budget have a positive and significant impact on budget absorption. This study suggests that the DKI Jakarta Provincial Government, to increase budget absorption, is expected to give serious attention to the problem of budget absorption by continuously improving the budget planning process in terms of documents and administration, starting from the preparation of the RKA to the Determination of the Regional Budget. Accelerate the budget implementation process by issuing Treasury Official Decrees on time, not delaying work, timely administrative completion processes in implementing the budget referring to the approved DPA and Cash Budget. Carry out the process of procuring goods and services by applicable laws and regulations.

PERENCANAAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, PELAKSANAAN ANGGARAN DAN KOMITMEN ORGANISASI PADA PENYERAPAN ANGGARAN

The low level of budget absorption is oftten a problem for Regional Apparatus Organizations (OPD). The research is conducted to describe the effect of budget planning, the quality of human resources, budget execution and organizational commitment to the absorption of regional revenue and expenditure budgets in the Regional Apparatus Organizations of Pelalawan Regency. The population in this study were all OPD in Pelalawan Regency. Sample selection using purposive sampling method. Data was collected by distributing questionnaires to 84 respondents, and only 78 questionnaires could be used in this study. The data analysis method used is Multiple Linear Regression using SPSS version 22. The results showed that budget planning, quality of human resources, budget execution and organizational commitment had an effect on the level of budget absorption in the OPD Pelalawan Distrik. The results of this study have a contribution to the OPD increasing the absorption of regional revenue and expenditure budget.

Application of Flexible Budget Based on Company Profit Model: Taking VK's Financial Data as an Example

There are many types of budgeting, and budgeting based on profit models is rare. This paper combines financial big data with management accounting methods to build a profit model in financial big data; and uses model data as the basis and basis for preparing flexible budgets, making budget preparation and execution more scientific and feasible; The company’s budget preparation method has been introduced; more importantly, financial accounting and management accounting are integrated, and the forecasting and budgeting functions of management accounting applications are really brought into play and applied.

Analisis Efisiensi Anggaran Pada Instansi Pemerintah Badan Layanan Umum

The purpose of the study was to measure the efficiency level of using the budget of public service agencies where one of the government agencies that has implemented financial management of public service agencies is the Universitas Negeri Malang. The object of research is the Faculty of Economics Universitas Negeri Malang by measuring the level of budget efficiency in 2018-2020. The data from this study are internal data, which only comes from the State University of Malang which is obtained directly with documentation. The data obtained at the data collection stage is then processed by calculating the activity output achievement, efficiency, and efficiency value using the formula in the Minister of Finance Regulation Number 214/PMK.02/2017. The results of the study show that the implementation of the Faculty of Economics Universitas Negeri Malang budget during 2018-2020 has been carried out efficiently. The implementation of the 2018 budget in the fairly efficient category, the implementation of the 2019 budget in the efficient category and the implementation of the 2020 budget in the very efficient category. Factors that affect the efficiency of the budget implementation are the percentage of realized activity outputs and the percentage of budget realization. The realization of high activity output achievements and low budget realization will result in efficient budget execution. The implication of this research is that the Faculty of Economics Universitas Negeri Malang must make various efficiency efforts in the years to come by optimizing an increase in the number of activities carried out compared to the number of planned activities, but with efficient use of the budget.

Thailand's COVID‐19: How public financial management facilitated effective and accountable health sector responses

AbstractEffective Public Financial Management (PFM) systems are crucial during COVID‐19 pandemic to ensure timely mobilisation of sufficient resources and distribution to frontline service providers. All aspects of PFM, from budget acquisition to execution and expenditure reporting and auditing are important aspects in pursuing effective pandemic responses with transparency and accountability. This commentary analyzes how PFM in Thailand adapted to support purchasing of COVID‐19 health services, including laboratories and treatment, vaccines and vaccination servicing, and no‐fault compensation from adverse effects following immunisation. It also discusses the limitations which delay implementation. Financing COVID‐19 services was decided by the Cabinet under a State of Emergency Decree, resulting in expedited budget approval process. Though delays in budget execution were caused by bureaucratic budget spending rules, regulations and approvals, PFM adaptation allowed for services to be provided through the use of hospital revenue with rapid budget execution rules and regulations while maintaining accountability, reporting and auditing. Lastly, while reporting is mandatory with internal audit by related government agencies, and external audit by Office of the Auditor General in place, as of September 2021, report of the COVID‐19 expenditure in 2020 has yet to be made publicly available for transparency and check and balance by the public. It is unclear the degree to which audit systems are fully enforced. Overall, Thailand's PFM systems have provided rapid fund mobilisation sourcing from central budget and loans and clarity in authorisation of spending; the use of hospital revenue provides more flexibility and rapid budget execution.

USAHA PENINGKATAN KUALITAS LINGKUNGAN HIDUP BERDASAR ANALISIS KELAYAKAN INVESTASI DALAM BELANJA MODAL

The study was carried out explain the feasibility of the investment plan for additional garbage truck by Banjarmasin Environmental Service, viewed from the investment criteria assessment namely in the term of technical, social and econimic feasibility. It was a quantitative descriptive study. The data obtained in the form of Budget Execution Document, Local Revenue Receipt Report, Waste Retribution, and direct interview. The analysis technique is: knowing the source of investment funds, creating a forecast of retribution income during the economic age, making a forecast of operating cost over economic age, evaluating investment proposal with technical analysis, social and economic using NPV, IRR, CBA. The result indicated that (1) From the result of technical aspect and social aspects, the government investment investment for additional garbage truck is feasible to implement. (2) Net Present Value (NPV) method with a social discount rate 9% results negative NPV of Rp.-764.123.860. It means that the investment for additional garbage truck is not feasible. (3) The value of Internal Rate of Return (IRR) is not able to be found since the present value of cost is all negative. So, a positive NPV cannot be found. (4) From Cost Benefit Analysis (CBA) method, comparison result between benefit/cost yields a number of 0.49 which means less than 1. Thus, the feasibility analysis of the investment for additional garbage truck is not feasible.

The Effect of Budget Planning, Budget Implementation, and Human Resource Competencies on Budget Realization at Ganesha University of Education

The budget is an important component in implementing public services whose implementation is left to ministries/agencies and work units for the benefit of the community. However, much has not been achieved in its implementation due to the realization that budget absorption is not optimal. This study analyzes the impact of budget planning, budget execution, and human resource competence on budget absorption. This type of research is associative research. The population in this study was 58 budget management employees. The sample used is saturated. The data in this study are primary data and secondary data. Data collection techniques used questionnaires and in-depth interviews. Data analysis techniques used multiple linear regression analysis. The study results show that budget planning has a significance score of 0.154 > 0.05. It shows that H1 is rejected, meaning that budget planning has no significant effect on budget absorption. Second, budget execution has a significance score of 0.000 <0.05. It shows that H2 is accepted, meaning that budget execution significantly affects budget absorption. Third, the human resource competency variable has a significance score of 0.018 <0.05. It shows that H3 is accepted, meaning that human resource competence significantly affects budget absorption. This study shows that budget planning, execution, and human resource competence do not affect budget absorption.

Formation and implementation of the country’s budget under conditions of the global COVID-19 pandemic

Relevance of research topic. The global COVID-19 pandemic is forcing government regulators to adjust the priorities of the state budget and tax system. Under such conditions, it is particularly important to ensure the effectiveness of the system of formation and implementation of the country's budget which allows to create conditions for expanding fiscal space. Formulation of the problem. Restrictive measures in the fight against the global COVID-19 pandemic negatively affects the fiscal policy of the state. Taxpayers need support from the state which in turn affects the structure of revenue and expenditure budgets at all levels. To increase the level of socio-economic development of the country and territorial communities it is necessary to ensure balanced fiscal regulation. Analysis of recent research and publications. The issue of formation and implementation of the country's budget is widely reflected in the works of foreign and domestic scholars: J. Keynes, A. Laffer, R. Musgrave, P. Samuelson, J. Stiglitz, W. Tanzi, I. Adamenko, Y. Zhalilo, L. Lysiak, I. Lukianenko, V. Makohon, M. Pasichnyi, Yu. Radionov, I. Chuhunov and others. Selection of unexplored parts of the general problem. The growing fiscal risks caused by the destabilizing impact of the global COVID-19 pandemic require strengthening the soundness of the process of formation and implementation of the country's budget. Problem setting, research goals. The main objectives of the study are: to show the peculiarities of the formation and implementation of the country's budget in the global COVID-19 pandemic; to substantiate the main directions of improving the system of formation and implementation of the country's budget under modern conditions. The purpose of the study is to assess the peculiarities of the formation and implementation of the country's budget in the global COVID-19 pandemic. Research methodology. The article uses a set of methods and approaches: systemic and structural approach, statistical analysis, structuring, comparative approach, factorial approach, etc. Results of work. The essence and role of the fiscal system under the conditions of social and economic instability are revealed. The peculiarities of the formation and implementation of the national budget in the global COVID-19 pandemic are shown. The comparative analysis and assessment of the main budget and tax indicators in the countries with developed and transformational economies is carried out. The main directions of improving the system of formation and implementation of the country's budget under conditions of the global COVID-19 pandemic at all levels of the budget system are substantiated. Area of application of results. The results of the study can be used in the formation and implementation of fiscal policy under modern conditions. Conclusions. The crisis provoked by the global COVID-19 pandemic is negatively affecting the fiscal policy of the state, and therefore public authorities must take prudent and reasonable measures of discretionary fiscal policy, including during the formation and implementation of the state budget. Significant fiscal support measures taken by the government to combat COVID-19 are designed to support taxpayers by reducing tax pressures and increasing state social assistance, which is important to ensure economic growth and employment. Health policy, unemployment benefits, government support for corporate liquidity, remittances and wage subsidies increase the expenditure side of the budget. On the other hand, the difficult macroeconomic conditions caused by the global COVID-19 pandemic create and maintain significant budgetary risks while ensuring the proper level of revenue execution of budgets at all levels.

Resource flow and fund management at district level in Odisha: Evidence for improving district health systems in developing countries.

Planning, budgeting and utilisation of resources at the district level are critical issues for strengthening district health systems. The objectives of this study are to examine budget making, budget execution and budget monitoring processes at the district level; analyse the trend and pattern of public health expenditure at district level. Two districts based on district development index were selected. A mixed-method study design, both quantitative and qualitative, was used. Quantitative data on resource allocations and utilisation by the government for health were collected and analysed. Qualitative interviews were conducted with government officials to examine budget making, execution and monitoring processes. Resources are transferred through treasury and state health society (SHS) to public health institutions at the district level. Bottom-up planning process is mainly followed for money routed through SHS constituting 36%-40% of total district spending. It takes around 21days to transfer funds from the treasury to the SHS and the district gets a major proportion of total funds within 10-15days. Overall, utilisation of resources is around 80%-85% under treasury and 71%-85% under National Health Mission. However, utilisation for specific programmes, non-communicable diseases, is extremely low. Multiple bank accounts, number of rules and regulations at each layer of administration make the system complex. There is a lack of integration of different programmes at the district and below. This study suggests to get rid of input-based budgeting gradually and introduce outcome-based budgeting to increase efficiency.

DEVELOPMENT OF INFORMATION AND ANALYTICAL SUPPORT FOR CONTROL OVER THE EXECUTION OF BUDGETS BREWING COMPANIES

Despite significant achievements in the theory and practice of controlling, the issues of control over the execution of the budget, its volume and frequency of control and analytical procedures remain poorly understood. In addition to the above, budget controlling requires the organization of specific accounting and analytical support, including the development of forms of primary documents and registers reflecting the specifics of planning and control of beer and alcohol production, accounting procedures for the interrelated reflection of the budget, actual data and deviations, reports on the results of control and analytical procedures. This article summarizes the theoretical foundations of controlling budget execution, including the definition, description of goals and objectives, levels and tools, describes the possibilities of using compliance and best practices that allow for control and analytical procedures regarding compliance with legislation, corporate ethics, as well as project control. The methodological approach considered in the article is based on the principles of economy and rationality. This allows controlling procedures to be carried out in the necessary and sufficient volume.

The Effect of Budget Execution Performance and Asset Management Performance on the Quality of Financial Statements Moderated By Disclosure of Financial Statements (Empirical Study on Ministry of Public Works and Housing)

This study aims to determine the effect of budget execution performance, asset management performance on the quality of financial statements, moderated by financial statement disclosure. A research population is a work unit at the Ministry of Public Works in the Province of DKI Jakarta. Data were collected using the purposive sampling method. Based on these criteria, as many as 50 work units were selected as samples in this study. Method of data analysis using Structural Equation Model (SEM) Partial Least Square (PLS) with Smart PLS software Version 3. The test results show that the performance of budget execution does not affect the quality of financial statements, asset management performance has a significant effect on the quality of financial statements, disclosure of financial statements does not moderate the effect of budget execution performance and asset management performance on quality financial statements.

Analysis the Relationship of Budget Planning to Budget Absorption in Regional Device Organizations Health Department of Konawe District Islands

Introduction: Based on data from the Regional Finance Agency of the Konawe Islands Regency in the 2019 budget year the achievement rate is 21.93%. Meanwhile, for the 2020 fiscal year, it only reached 19.31%. The problem of the level of budget absorption should be reduced if the Regional Device Organization of the Health Office of the Konawe Islands Health Office. Based on this, the researcher is interested in conducting a study on the analysis of the relationship between budget planning and budget absorption in the Regional Device Organization of the Konawe Islands District Health Office.
 Methods: This research is quantitative using a cross sectional design, namely collecting, analyzing, and describing information and data systematically, while increasing understanding of certain phenomena.
 Result: There is a moderate relationship between planning and budget absorption, it is known from the results of data analysis and obtained a value of X Count or Chi Square 14,653 > from 3.84 or X table and a Phi value of 0.536, there is a moderate relationship between budget execution and budget absorption
 Conclusion: There needs to be an increase in periodic performance evaluations for the Regional Device Organization of the Konawe Islands District Health Office, especially regarding budget absorption, and it is necessary to improve employee performance by providing training to further deepen their work and fluency in work.

Pattern of Absorption of the Provincial Budget for the Special Capital Region (DKI) of Jakarta

The failure of the budget absorption target in the Regional Apparatus Organizations (OPD) of Capital Region (DKI) of Jakarta resulted in the loss of the benefits of spending because the funds allocated were not fully utilized. If the budget allocation is efficient, then the state can optimize the limited sources of funds to fund strategic activities. This study aims to examine the budget planning documents, administrative documents, procurement of goods, and budget execution affect the absorption of the budget. This study uses a quantitative approach, namely a research method based on the philosophy of positivism. The population in this study is the entire province of DKI Jakarta, which is as many as 23 OPD. Sampling in this study using a purposive sampling technique. Research as the whole population was used as a sample of 69 PPK-OPD people, OPD treasurers, and financial staff also called the population sample (census). Hypothesis testing is done by testing variance-based SEM or Partial Least Square (SEM-PLS) with the Smart pls 3.0 program. The study results found that planning documents and administrative documents had a positive but not significant effect on budget absorption. Meanwhile, the procurement of goods/services and the implementation of the budget have a positive and significant impact on budget absorption. This study suggests that the DKI Jakarta Provincial Government, to increase budget absorption, is expected to give serious attention to the problem of budget absorption by continuously improving the budget planning process in terms of documents and administration, starting from the preparation of the RKA to the Determination of the Regional Budget. Accelerate the budget implementation process by issuing Treasury Official Decrees on time, not delaying work, timely administrative completion processes in implementing the budget referring to the approved DPA and Cash Budget. Carry out the process of procuring goods and services by applicable laws and regulations.