Budget Figures Research Articles

Revealing the Motives Behind Executive and Legislative “Interests” in the Discussion Process and Determination of the Budget Regional Revenue and Expenditures (APBD)

Purpose: This interpretive case study delves into the dynamics of executive and legislative interactions in the determination of Regional Revenue and Expenditures (APBD), aiming to understand the underlying motives driving their actions. Theoretical Reference: Drawing on Siegel and Marconi's theory, which emphasizes the influence of individual perspectives on budget figures, this study employs symbolic interactionism to explore the behavior and motivations of the Executive and Legislative branches in the APBD process. Method: Qualitative research is conducted, employing a symbolic interactionism approach to analyze the behavior and discourse of the Executive and Legislative branches during APBD discussions. Results and Conclusion: The study reveals that despite public rhetoric emphasizing performance-oriented budgeting, traditional practices still largely dictate APBD discussions, hindered by a prevailing paternalistic culture and elite commitments. Conflicts between the branches often arise, delaying APBD approval. The findings suggest a phenomenon of Budgetary Mutualism, where both branches engage in strategic maneuvers to secure mutually beneficial gains while maintaining a facade of harmony. However, underlying this facade is a reality of hypocrisy, where public rhetoric masks conflicting interests and power dynamics. Implications of Research: This research sheds light on the complexities of APBD determination, highlighting the need to address underlying power dynamics and conflicting interests between the Executive and Legislative branches. Understanding these dynamics is crucial for reform efforts aiming to improve budgetary processes and governance. Originality/Value: By applying symbolic interactionism to analyze APBD dynamics, this study offers a novel perspective on the behavior and motivations of government actors in budgetary processes. The identification of Budgetary Mutualism and the revelation of underlying hypocrisy contribute to a deeper understanding of governance dynamics.

The Extent to Which Industrial Companies in Aqaba Apply Budgetary Estimates As A Tool For Planning And Control

The research aims to study The Extent to Which Industrial Companies in Aqaba Apply Budgetary Estimates As A Tool For Planning And Control, The study utilized a descriptive-analytical methodology, where the primary data collected from the sample individuals will be described and analyzed. The study will employ appropriate statistical methods such as the mean, t-test, and standard deviation. The SPSS system was employed for data analysis, where A random sample of industrial companies was selected, and questionnaires were distributed to department heads, financial managers, cost accountants, and administrative accountants. finally, the research provided many results, such as: (a) Industrial companies’ managements in Aqaba city recognize the importance of applying budgeting in the planning and control process, with a rate of 78%. The highest awareness is related to the control and regularity of cash flows, while the lowest awareness pertains to the budget as an organized means to communicate plans at all management levels. (b) Industrial companies in Aqaba city adhere to the principle of flexibility in preparing budget estimates, with a rate of 68%. The highest score is associated with considering the budget as an ongoing process that always spans 12 months. Conversely, the lowest adherence is observed in adjusting budget figures based on changing circumstances. Keywords: Planning And Control – Industrial Companies – Aqaba

Implementation of the E-TWI Application for Legal Protection, Prevention of Violations and Jobseeker in Indonesian Migrant Workers

TKI complains about various problems, namely being sent home, salaries not being paid, termination of employment before the work agreement ends, overstaying, and TKI not leaving. For this reason, it is necessary to monitor the progress of migrant workers while working abroad as well as the problems that occur in the government and among migrant workers themselves. Violations and prevention can be avoided if migrant workers know the laws, social and culture abroad, especially in Taiwan. On the other hand, TKI must know how to submit complaints to the Indonesian government, foreign governments, and closest government representatives. The problem that most often occurs is that the company terminates employment without terminating the contract, for this reason, we need an application that can help us find work before being sent home because the cost of becoming a migrant worker is very expensive. This has resulted in many illegal migrant workers, especially in Taiwan. This research targets the realization of a product in the form of the E-TWI application: Legal Protection, Prevention of Violations, and Job Search for Migrant Workers in Taiwan. Apart from that, this service product also aims to improve the quality of preventive treatment and legal protection for migrant workers in Tainan, Taiwan, reduce the budget figure for migrant workers, especially FKKBWIT members, and reduce the number of TKI who are forced to flee due to natural disasters accident lose their job. The E-TWI application: Legal Protection, Prevention of Violations and Job Search for Taiwanese Migrant Workers has features: reporting, complaints, legal and violation education, posting job vacancies to fellow workers, searching for work agents, and consulting legal and employment services.

Moldova on the Brink: Safeguarding Against Russian Aggression

This article explores the key factors that could lead to a potential spillover of the conflict from Ukraine into Moldova. It also proposes strategies for Moldova to mitigate this risk and safeguard its stability against Russian aggression. By utilizing a mixed methods approach that combines qualitative insights from semi-structured interviews and quantitative analysis of institutional indices, migration and demographic data, also defense budget figures, the article provides a comprehensive evaluation to address the research question. The theoretical framework is based on the cross-border conflict theory, specifically employing the concept of securitization to frame Moldova’s response to security challenges. While the article does not predict outcomes, it highlights Moldova’s options to mitigate vulnerabilities and collaboratively enhance stability. Prioritizing the strengthening of the national security framework and proactive diplomatic initiatives emerges as essential.

Impact of Digital Transformation on Internal AuditAn Applied Study on The Egyptian Central Bank

The world is currently witnessing a widespread digital revolution, which is having a profound impact on all aspects of life, including the financial sector. In this context, digital transformation has become a necessity for financial institutions, including banks. This research aims to test the impact of digital transformation technologies on the internal audit function and financial inclusion in Egyptian banks. To achieve this goal, a field study was conducted on a sample of Egyptian government-owned commercial banks. The study found that there is a strong impact of the application of digital transformation mechanisms in banks on the development of internal audit procedures, through the following: (a) Improvement of the efficiency and effectiveness of internal audit activities: Digital transformation technologies help to analyse data faster and more accurately, which contributes to the faster and more effective detection of potential risks. (b) Increased transparency and accountability: Digital transformation technologies help to provide easier and faster access to financial and administrative information, which contributes to the enhancement of transparency and accountability in financial institutions. (c) Support for achieving financial inclusion: Digital transformation technologies help to provide banking services in a simpler, faster, and more efficient manner, which contributes to achieving financial inclusion. Keywords: Digital transformation, banking sector, Egyptian Central Bank

Competency Development for Boosting Performance of Sales and Key Account Manager, A Case Study in PT Security Indonesia

PT Security Indonesia, which has been operating for over 20 years with 9,000 employees in 121 cities, serves customers in various industries. The focus of PT Security Indonesia is to provide manned security that incorporates technology to deliver better services. Sales and Key Account Manager are the key to sustaining the business. Sales are responsible for acquiring new customers, while the Key Account Manager retains existing customers, ensures their satisfaction, and delivers products and services that meet their needs. Based on the financial performance of PT Security Indonesia during 2020 and 2021, it appears that the company is not performing well. It is measured by the company’s total revenue and gross margin. Both actual and budget figures were compared, and it was found that the company did not meet its revenue targets and gross margins were lower than expected. This research conducted what are the competency needed for Sales and Key Account Manager to improve performance of PT Security Indonesia. And how PT Security Indonesia can improve level of competency of Sales and Key Account Manager. Competency is an underlying characteristic of a person that has a causal relationship to successful and/or outstanding performance in a role or circumstance. (Spencer & Spencer, 1993). Competencies are set of Knowledge, Skill, and Attitude of the persons carrying out the work. (Busch, 2012). In this research, the level of competency needed are measure by quantitative method. The result of this research will become a recommendation that can be implemented by PT Security Indonesia in the future.

Landscape Discussion of Oil Rents and Primary Government Expenditure Budget

Purpose: This study compares Malaysia’s oil rent dynamics and primary government approved budget (PGEB) with other major oil-exporting countries. This study reviews the annual time series data from 2005 to 2020 of oil rents and PGEB. Methodology: The outcomes derived from meta-analysis approach are presented in graphical comparisons of oil rents and PGEB of Malaysia with other oil exporters. A horizontal comparison was also carried out. Kuwait, Saudi Arabia, Nigeria, Kazakhstan, Brazil, and the Russian Federation were selected as relevant oil exporters. Findings: Referring to the historical graphical presentation, the oil market fluctuations were linearly aligned to the budget figure among oil exporters. The study results portray historical connections between oil rents and PGEB in the context of Malaysia and other oil exporters, which may be beneficial to policymakers and practitioners in their decision-making process. Practical Implications: The findings that display the historical connections of Malaysian oil rents and PGEB with other oil exporters serve as a guideline to policymakers and practitioners. Originality/Value: In addition to the Malaysian setting, the scenario of other oil exporters amplifies the dynamics of oil rents on PGEB formulation. Keywords: Oil rents, primary government, approved budget, crude oil, Malaysian economy.

Konsekwencje kryzysu COVID-19 dla finansów jednostek samorządu terytorialnego w krajach UE

Purpose – The purpose of this paper is to determine the consequences of the pandemic crisis for the financial situation of the local government subsector in individual European Union countries. Research method – The research is based on comparative analysis of the dynamics and structure of such budget figures as budget revenue (including transfers), expenditure (including COFOG classification), budget balance and debt. The comparisons covered the local government subsector in the 27 countries of the European Union for the years 2019–2021. The source of data for analysis is the Eurostat database. Results – The research indicates that local government finances in the EU countries did not suffer significantly because of the impact of the COVID-19 pandemic, which, however, was essentially due to the fact that the main source of funding for additional tasks and covering tax revenue shortfalls were transfers from the government subsector. At the same time, there was a change in the structure of local government spending in most EU countries by increasing the share of spending on health care, social protection and economic affairs and decreasing the share of spending on recreation, culture and religion, housing and community amenities and education. Originality/value/implications/recommendations – The originality of the presented approach is due to the comprehensive presentation of the consequences of the pandemic crisis for local government budget parameters for 2020–2021 in all the European Union countries.

RF Performance of Devices Processed in Low-Temperature Sequential Integration

RF performance and intertier coupling of CMOS processed in 3-D sequential integration are investigated. pMOS transistor fabricated with a 500 °C thermal budget features good RF figures of merit with ${f}_{t} =105$ GHz and ${f}_{\text {max}} =175$ GHz for a gate length of 45 nm and ${V}_{\text {DD}} = -1$ V. Moreover, we demonstrate that the low- ${k}$ SiCO oxide spacer and low polysilicon gate resistance obtained with the low temperature process contribute to ${f}_{\text {max}}$ results that are better than high temperature process (above 1000°). Finally, we illustrate the crosstalk effects and the influence of the low-tier transistor gate voltage ${V}_{\text {G}}$ on the top-tier threshold voltage ${V}_{T}$ . We also show that a polysilicon ground shield integrated under the top-tier transistor substantially attenuates the intertier RF field coupling effects.

The Influence of Centralisation and Decentralisation Processes on Regional Tax Potential

The need to stimulate economic development using policy instruments to enhance the tax potential of regions and municipalities is supported by key postulates of economic theory and successful examples of international practice. It is hypothesised that decentralising the distribution of tax revenues contributes to an increase in regional tax potential. In order to examine this problem, methods of grouping, sampling, generalisation and comparison are used. Methodological aspects of the study of tax potential at the sub-national level are presented. The scope of both centralisation and decentralisation processes affecting tax revenues in the Russian Federation for 2006–2018 is considered. The proportion of tax revenues transferred to the federal budget and collected at the regional level is investigated on the example of six Russian regional groupings. An expansion of the group of regions whose federal taxes are more than 50 % along with a 10 % increase in transfers to the federal budget led to greater centralisation. Out of the considered regions, 53 % transferred over 30 % of their tax potential to the federal level. It was revealed that regions whose tax centralisation is approximately 15–30 % have the best budget figures (debt burden of less than 30 %, budget deficit of less than 4%, 7–9 % budget revenue growth). Continuing research aims to develop measures for increasing regional tax potential. The obtained findings can be used to substantiate and implement regulatory legal acts concerning budget and tax issues.

Assessing the Efficacy of Budget in Controlling Fraudulent Personnel Cost Figure in Borno State Civil Service, Nigeria

The Borno State Government in its effort to rid the state civil service of the ghost worker syndrome made a lot of efforts such as verification of staff by consultants and physical head count of staff by committee. The present administration and its predecessors have all made that effort, but the syndrome seems far from over. It is in light of the above that this study seeks to investigate the Personnel Cost Budget of the state government in respect of education and health sectors to see if it assisted in controlling fraud in personnel cost. Both primary and secondary data were used for this research. Closed ended questionnaire was administered to personnel depart of the education and Health sectors, while the Borno state budget figure for these sectors are extracted from the State budget document of 2015 to 2019. These data were analysed by the use of Benford’s Law. The study found out that budget is being prepared annually on incremental basis using the previous year’s budget figure as basis. It also found out that the budgeted figure is always higher than the actual giving rise to favourable variance, and do not usual follow the pattern of Benford Law in which figures are supposed to appear in a numeric data setup in line with its rule.

Reporting R&D Expenditure: A Visual Approach for Technology Managers and Senior Executives

Visualizations have the potential to be a powerful means of communication, especially for quantitative data, helping managers to see significant patterns and deviations. To be effective, visuals need to be appropriate for the task and properly designed. Most organizations tend to limit themselves to a small repertoire of rather simplistic graphs and charts. More expressive and intuitive representations can be deployed to provide both useful and engaging formats. This article presents a new composite form of visualization that has been designed to better convey research and development budget and expenditure figures to senior executives. In addition to providing a summary overview of the data, this functionally designed visualization offers a means to structure discussions in management meetings and provoke examination of what the data means in terms of financial allocations, top budget holders, requested funds, potential shortfalls, and weak/strong performing areas. The visualization deploys a combination of Sankey flow streams, mini pie charts, technology readiness levels, bar charts, annotated tick-marks, and graphic equalizer-style tally bars. Using a real-world dataset, an illustrative example is provided. This novel combination of visual objects provides an exemplar, which other organizations can adapt and apply, to support funding reviews and investment decision-making.

The Defence Expenditures of the NATO Member States

The Defence Expenditures of the NATO Member States Herman Matthijs Abstract This article examines the defence expenditures of NATO?s member countries in recent years. It makes use of the original budget figures of the states as verified by NATO (North Atlantic Treaty Organization) and published by this organization. The research of this study is to examine the following points: How has defence spending by the member states evolved in the period under consideration (2010 – 2017); which states already meet the targets of the 2014 Wales summit? (2% GDP for defence and 20% of this budget for investment). The figures are based on the primary budgetary sources as published by NATO2. Full Text: PDF DOI: 10.15640/jppg.v8n1a4

Spending to save: What will it cost to halt Australia's extinction crisis?

AbstractAs with most governments worldwide, Australian governments list threatened species and proffer commitments to recovering them. Yet most of Australia's imperiled species continue to decline or go extinct and a contributing cause is inadequate investment in conservation management. However, this has been difficult to evaluate because the extent of funding committed to such recovery in Australia, like in many nations, is opaque. Here, by collating disparate published budget figures of Australian governments, we show that annual spending on targeted threatened species recovery is around U.S.$92m (AU$122m) which is around one tenth of that spent by the U.S. endangered species recovery program, and about 15% of what is needed to avoid extinctions and recover threatened species. Our approach to estimating funding needs for species recovery could be applied in any jurisdiction and could be scaled up to calculate what is needed to achieve international goals for ending the species extinction crisis.

The Military Expenditures of the NATO Members

This study examines the defence expenditures of NATO’s member countries over the recent years. It makes use of the original budget figures of the states as verified by NATO (North Atlantic Treaty Organization) and published by this military organization. There search of this study is to examine the following points: - How has defence spending by the member states evolved in the period under consideration (2010-2019);- Which states already meet the targets of the 2014 Wales summit? (2% GDP for defence and 20% of this budget for investment);The current figures are based on the primary budgetary sources as published by NATO, namely: the latest year report of 2018 (NATO, AR) and especially the most recent figures in the NATO yearly press release (NATO, PR-CP).

ФІНАНСОВА СКЛАДОВА ДЕЦЕНТРАЛІЗАЦІЇ: СУЧАСНИЙ СТАН ТА ТЕНДЕНЦІЇ РОЗВИТКУ


 
 
 The article analyzed the results of reform fiscal decentralization. Investigated the combined budget figures of communities that already have a direct relationship with the state budget. The state of intergovernmental relations. The main problematic aspects of fiscal decentralization reforms. Grounded key areas to improve the mechanism of fiscal adjustment and offered practical recommendations aimed at solving urgent problems of further implementation of reforms. Direction of future research is to assess the budgetary risks in the context of the reform of fiscal decentralization.
 
 

Show Us the Numbers: Grading the Financial Reports of Canada’s Municipalities

In nearly all larger Canadian municipalities, obscure financial reports – notably, inconsistent presentations of key numbers in budgets and end-of-year financial statements – hamper councillors, ratepayers and voters who seek to hold their municipal governments to account. Simple information, such as how much the municipality plans to spend this year or how its spending plan this year compares with the previous year’s, is hard or impossible for a non-expert citizen or councillor to find. The differences between how the numbers appear in budgets and in financial results have real-world consequences. For example, by presenting net, rather than gross, budget figures, municipalities exclude key services such as water and the fees that fund them, obscuring key activities and understating both their revenue and expense. By using cash, rather than accrual, accounting, they exaggerate infrastructure investment costs, hide the cost of pension obligations, and make it hard to match the costs and benefits of their activities. Moreover, many municipalities approve their budgets after significant money has already been committed or spent in the fiscal year, fail to publish their fiscal year-end financial results in a timely way and bury key numbers deep in their documents. This report card grades the financial presentations of major Canadian municipalities in their most recent budgets and financial statements. Of those we assessed, Toronto, Durham Region, Kitchener, Quebec City, Longueuil and Montreal failed, providing little information in reader-friendly form. More happily, Surrey garners an A for clarity and completeness of its financial presentation, York Region is a close second with an A, while Vancouver and Markham are also good performers. We have two key recommendations. First, municipal governments should present their annual budgets on the same accounting basis as their year-end financial statements. Their budgets should use accrual accounting, recording revenues and expenses as the relevant activities occur. For their part, provincial governments that impede the use of accrual-based budgets – by mandating that cities present separate operating and capital budgets, for example – should stop doing so. Indeed, provinces should mandate cities to present accrual budgets so the fiscal pictures of municipalities and the province use the same transparent standard. Even in cases where a province is an impediment, municipalities could release the relevant information on their own – and they should. Second, budgets, like financial statements, should show city-wide consolidated, gross revenue and spending figures that represent the city’s full claim on its citizens’ resources and the full scope of its activities. These changes would help raise the financial management of Canada’s municipalities to a level more commensurate with their importance in Canadians’ lives.

The Role of Planning Budgets in Financial Control of Industrial Firms ( AField Study on the Rabak Cement Company Ltd )

The problem of the study was to identify the role of planning budgets in achieving financial control in industrial companies. The study identified Rabak Cement Company as a model for the study to identify the extent of the awareness of the financial management of Rabak Cement Company for the importance of preparing the planning budgets and proper application of these budgets according to scientific fundamentals and the greatest attention to the outputs and results of the implementation of planning budgets to avoid the occurrence of deviations in the coming years and to evaluate the performance of the company as well as to know the obstacles facing the preparation and implementation of planning budgets and to address them in the future, lies the importance of this scientific study in the most important results of the study are that Rabak Cement Company understands the importance of planning budgets and the advantages it provides. The planning budgets in the company are scientifically correct and the administration uses it. The results of the planning budgets to serve the objectives of financial control, as recommended by the study and the need to pay attention to the deviations when they occur and address them immediately and apply the results in the future as well as the need to pay attention to the budget in the implementation avoid distractions and the need for attention to deviations when they occur and address an immediate application of the results in the future and the need to replace the budget figures to convince all those on the implementation. Key Words: -Planning Budgets - Financial Control - Financial Management – Deviations – Obstacles – Performance.

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PT. ALBASIA BHUMIPHALA PERSADA TEMANGGUNG)

Recently a company faced by a very rapid changing and competitive environment. In order to win the competition, a company must increase their performance. Business globalization evoke continuously changing in all business aspect so an alteration became a normal condition. On of the management tool that often used by the management to manage their company is budget. Budget can be used by management as tool to plan and control the company activity. The purpose of the research is to examine the relationship between participative budget with job satisfaction and employee’s performanceand also the role of Job Relevant Information (JRI) as the intervening variable between participative budget with job satisfaction and employee’s performance. Variable that is used this research is participant budget, job satisfaction, employee’s performance and job relevant information (JRI). This research using survey method in which the researcher distribute questionnaire which include list of question to chosen respondents. Data analyses that were used in this research are validity and realibility test, Structural Equation Model and path analysis. The result shows that relationship between participative budget and job satisfaction figure out that participation in budgetary has positie in direct effect on employee’s job satisfaction and relationship between participative budget and job performance figure out that participation in budgetary has positive in direct effect on employee’s job performance. In addition, the relationship between participative budgetary and job satisfaction through job relevant information as an intervening variable shows that there is a significantly positive direct effect., while the relationship between participative budgetary a job performance through job relevant information as an intervening variable shows that there is a significantly positive direct effect.Keywords: participative budgetary, job satisfaction, job performance and job relevant information.

The Defence Expenditures of the NATO member states

The Defence Expenditures of the NATO member states Herman Matthijs Abstract This article examines the defence expenditures of NATO?s member countries in recent years. It makes use of the original budget figures of the states as verified by NATO (North Atlantic Treaty Organization) and published by this organization. The research of this study is to examine the following points: How has defence spending by the member states evolved in the period under consideration (2010 – 2017); Which states already meet the targets of the 2014 Wales summit? ( 2% GDP for defence and 20% of this budget for investment )The figures are based on the primary budgetary sources as published by NATO2. Full Text: PDF DOI: 10.15640/jppg.v6n2a2