Budget Implementation Research Articles

Implementation of ‘Hablumminannas’ as Islamic value budget planning in non profit organization: phenomenological studies

Purpose - The purpose of this study was to exsplore the implementation of Hablumminannas as a budget planning in Non-profit organization in Indonesian and to determine the preferences of the others non-profit organization to operate their business circle.Method - This study uses a phenomenological approach. In obtaining some information, the researcher used the interview method addressed to 15 informants who were at PT. Serkolinas Aman Nusantara spread throughout Indonesia.Result - The results of this study, top management and members of the organization know more about what are the top priorities in determining strategies to improve organizational performance and no one member of the organization feels disadvantaged in accordance with what is recommended by the Qoran, that the concept of Hablumminannas must always prioritize good relations with others.Implication - Especially in the non-profit organization sector so that they are in accordance with the guidelines of Islamic Values Hablumminannas.Originality - Provide detailed understanding of the implementation of budget planning through the Islamic values of Hablumminannas which are principled not to harm others through a phenomenological approach to non-profit organizations in Indonesia.

PENGARUH EDUKASI DAN MONITORING EVALUASI BERKALA TERHADAP PENINGKATAN PENILAIAN INDIKATOR KINERJA PELAKSANAAN ANGGARAN PENGELOLA APBN

This is to find out how much influence education and monitoring evaluation (monev) has on improving the management of budget implementation performance indicator assessments in the financial management agency of the State Budget for the Solok State Treasury Service Office working area. The populations in this study were 64 state budget financial management agency financial managers in the Solok State Treasury Service Office Work Area. The data collection method used was a questionnaire. The data analysis technique used instrument testing, multiple linear regression analysis, the coefficient of determination R2 test, t test and F test. Based on the results of the research, education has a significant positive effect on increasing the assessment of budget implementation performance indicators, periodic monitoring evaluation (monev) has a positive effect on increasing the assessment of budget implementation performance indicators, education and monitoring evaluation have a significant and simultaneous effect on the increase. Assessment of budget execution performance indicators.

Insight into the Critical Success Factors of Performance-Based Budgeting Implementation in the Public Sector for Sustainable Development in the COVID-19 Pandemic

This research sets its sights on producing a precise and meticulous analysis in order to identify critical success factors (CSFs) of behavioral intention to adopt performance-based budgeting (BIA) during the COVID-19 pandemic. The statistical data employed in this study were drawn from repeated cross-sectional samples of accountants within public sector organizations in relation to BIA, spanning 3 years. In order to bring forth the hypothesized interlinks, the analytical techniques used comprised structural equation modeling and mean comparisons. The analyses of the results substantiated the positive interconnections among CSFs in terms of significance and effect size. On the basis of the degree of stability of the obtained findings, the most stable CSFs of BIA were ascertained. Beyond widening the frontier of knowledge on the benefits of performance-based budgeting (PBB) in public sector organizations and the CSFs of BIA, the obtained findings can guide leaders in public sector organizations to sense and seize how they can become efficient and effective in the journey towards PBB implementation and how they can formulate intense strategies for successfully managing the transformation process. The advantages of a more fine-grained understanding in this research can allow policymakers to promulgate laws and rules for the implementation of PBB.

PENGARUH PENGANGGARAN BERBASIS KINERJA TERHADAP KINERJA KARYAWAN DI BLUD RSUD PALABUHANRATU KABUPATEN SUKABUMI

Government financial management is one of the responsibilities of local governments or agencies in running the wheels of government. Nowadays, the process of preparing regional finances has shifted from the traditional budget concept to the new public management concept, which emphasizes performance rather than policies. Implementation of performance-based budgeting refers to the implementation of a budgeting system that is oriented towards organizational output in order to achieve performance goals and objectives. The performance budget approach focuses on organizational inputs, outputs, and outcomes, not solely on inputs. So this approach focuses on the management of efficient use of funds and the performance of employees and organizations. Thus, the benchmark for the success of this budget system is the performance or achievement of the objectives or results of the budget by using funds efficiently. The conclusions of the analysis in this study are: (1) performance-based budgeting in the BLUD RSUD Palabuhanratu is in the fairly good category, with a Descriptive Percentage (DP) value of 67.43% of the ideal value, (2) the performance of employees in the BLUD RSUD Palabuhanratu is included in the category good, with a Descriptive Percentage (DP) value of 73.25% of the ideal value, and (3) performance-based budgeting has a positive and significant effect on employee performance in the BLUD RSUD Palabuhanratu.

The Role of Legislators and Budget Process in Nigeria

This study examined the role of the legislators and budget process in Nigeria. For the objective of the study to be achieved, the study embraces the library research which involves a review of extant literature and this forms the basis for drawing up the conclusion. Flowing from the review, the study shows that argument has been raised by several analysts that legislative oversight committees have found not to be very effective in stimulating Ministries, Departments and Agencies (MDAs) for budget outcomes attainment. The argument is that oversight activities are used by some legislative committees to intimidate rather than encouraging (MDAs) to perform at the optimum levels especially in the areas of budget implementation. The study therefore recommends that the legislators in the Nigeria budget process should ensure that the MDAs make proper use of the funds allocated to them efficiently and effectively with a view to preventing careless spending, diversion as well as the misappropriation of public funds. The oversight activities of the legislative committees should be used to encourage MDAs to perform at the optimum levels especially in the areas of budget implementation and not to intimidate.

The Effect of Quality of Human Resources, External Regulations, Managerial Performance, And Job Relevant Information on The Implementation of The Cooperative Budget

This study aims to determine the effect of the variable quality of human resources, external regulations, managerial performance and job relevant information on the implementation of the budget in cooperatives in Badung Regency. This research was conducted in cooperatives in Badung Regency with a total sample of 74 cooperatives obtained from the slovin formula. The sampling technique was based on proportional cluster sampling and the number of respondents in this study was 222 respondents. This research is a quantitative research in the form of data in the form of numbers or qualitative data which is calculated with primary data using a questionnaire which is measured using a Likert scale. Analysis of research data using multiple regression analysis. The results of this study partially prove that the variables of the quality of human resources, external regulations, and job relevant information have a positive and significant effect on budget implementation. However, the managerial performance variable partially has no significant effect on the implementation of the budget.

Regarding the prospects for the introduction of the budgeting system of international financial organizations of the future

The modern stage of transformations and reforms of national economies of post-Soviet countries significantly depends on the ability to use modern technologies to develop an effective management system. The topical issue is the consideration of budgeting as an opportunity of perspective improvement of international financial organizations. The article aims to analyze the prospects of implementing the budgeting system of international organizations in the future. Methods of analysis, synthesis, induction and deduction, comparativistic method, and system method of forecasting were used for writing the article. The results considered the essence of the concept of budgeting. It is established that budgeting is a management technology, which, based on the specifics of the whole industry and established budgets ensure the work of both separate structural units and the organization as a whole through the use of planning tools, calculations, analysis, limitation, encouragement, control of income and expenses, assets and liabilities. Also, the models of budgeting of financial institutions are analyzed, the basic forms of budgeting are defined, the connection between the latest technologies and the improvement of models of management of financial institutions is emphasized. The choice of the optimal model of budgeting is associated with the availability of additional financial resources in the implementation of budgeting, the presence of appropriate specialists in the composition of the institution, the awareness of the importance of the optimization of non-productive costs. The conclusions summarized that an important role belongs to the decentralization of management - the transition from the simple division of managerial authority over functions to the assignment of the main tasks and indicators to the managers of the structural units.

Effective Management of Education Financing at Tahfidz Darul Hadith Palembang School Houses

This study aims to determine financing management, the existing inhibiting factors and the efforts made by Rumah Tahfidz Darul Hadits Palembang to overcome existing obstacles. This type of research is a descriptive qualitative research type with a literature study. This research was conducted at the Darul Hadith Tahfidz House in Palembang. The research subjects consisted of school principals, staff and education staff. This data collection technique was obtained from the results of observations and a summary of field notes. The analytical techniques used in this study are (1) data collection, (2) data reduction, (3) data presentation, (4) conclusion. From the results of the study, it was found that the formulation of the preparation of school financing, in this case the RAPBS, was carried out through an analysis of school operational needs, both related to the implementation of the teaching and learning process and other supports. b) The school's vision guides the preparation of the RAPBS, mission, goals and strategies, namely the principal, teachers (educators) and education staff. c) The financing of education in schools is sought by utilizing funds from local governments, foundations and the community. d) Strategies taken by schools to raise funding from the community through parents and businesses. e) The evaluation is carried out by the school regularly, every semester and academic year. f) All school personnel must provide comments and input on every program implementation and use of the school budget. g) Forms of accountability for the use of the budget carried out by the school include compiling the program's final report, which is given to all school members and their stakeholders. h) Report on the use of financing that is oriented towards accountability and transparency.

Public Sector Financial Performance in Indonesia: Concepts and Regulations

Improving the public sector's financial performance is crucial to encouraging rapid economic growth throughout Indonesia. This paper aims to understand the essentials of the concepts and regulations of the public sector financial performance management in Indonesia. This study examines the performance of public sector organizations in Indonesia, especially looking at the definitions and regulations that form the basis of implementing this performance. The identification of the performance of the public sector in this paper seeks to see the basic concepts that serve as guidelines and the laws and regulations that form the background of the achievements of public organizations in Indonesia. In conclusion, it is revealed that the financial performance of the public sector in Indonesia refers to the applicable laws and regulations starting from the fundamental law, namely the 1945 Constitution, especially Article 23C, followed by several laws, government regulations, presidential regulations, and ministerial finance regulations. The measurement of public sector financial performance is regulated and determined by the Ministry of Finance through budget implementation performance indicators, which are seen from four aspects and twelve main indicators.

Упровадження концепції податкових витрат в Україні: проблеми та шляхи їх вирішення

Introduction. The preparation of reports on tax expenditures and their use in the process of budget management has become widespread in many countries of the world. Since 2004, the Global Tax Expenditure Database has included information on tax expenditures in Ukraine. However, the degree of implementation of the concept of tax expenditures in the budget process varies greatly in different countries. Problem Statement. Imperfect procedures for reporting on tax expenditures and their formal connection with the budget process, or even the absence of such a connection at all are significant reasons for insufficient transparency of tax expenditures budgets and the effectiveness of their use as public policy tools. Purpose. The goal is to assess the state, determine the problems of integrating the report on budget losses from the use of tax reliefs (tax expenditures) into the budget process in Ukraine and ways to solve them. Methods. General scientific methods of cognition were used: critical analysis of the controversial provisions of the concept of tax expenditures; a combination of abstract-logical and concrete, comparative analysis. Results. The steps that should be taken to ensure the effective implementation of the tax expenditure budget, as well as the state of their implementation in several countries and in Ukraine, are analyzed. The problems on the way to the implementation of the concept of tax expenditures in Ukraine are revealed: uncertainty at the legislative level of the concept of “tax expenditures” and the body responsible for the formation of a consolidated report on tax expenditures; non-disclosure of their assessment methodology; improper coordination of the work of the State Tax Service of Ukraine and the State Customs Service of Ukraine on collecting and transmitting information on tax expenditures; formal inclusion of information on tax expenditures in the budget process; absence of systematic evaluation of the effectiveness and efficiency of tax expenditures. Conclusions. It has been established that only the first steps have been taken in Ukraine towards the development and implementation of the tax expenditure budget and its integration into the country's budget process, and proposals have been developed for measures that must be implemented for further progress on this path, in particular changes to tax and budget legislation, as well as the administrative documents of executive authorities involved in the preparation of reports on tax expenditures.

Analisis Efektifitas Dan Efisiensi Pelaksanaan Anggaran Belanja Studi Kasus LLDIKTI Wilayah I Sumut

Public sector organizations are required to pay attention to Value for Money in carrying out their activities. The desired objective is to include accountability regarding the implementation of value for money, namely the economy in procurement and efficient resource allocation in the use of resources in the sense that their use is minimized and the results are maximized and effective in the sense of achieving goals and objectives. This research is the result of observations that show the facts and explain the nature that occurs in the object under study. This study aims to determine and analyze the effectiveness and efficiency of the LLDIKTI Region I North Sumatra Medan expenditure budget for the 2018-2021 period. In this study, it can be seen whether the implementation of the LLDIKTI Regional I North Sumatera Medan budget has been effective and efficient in it. The type of research used in this research is descriptive research using a qualitative approach. Data collection techniques were carried out by means of observation and literature study. The theory used to determine and analyze the effectiveness and efficiency of budget implementation is the analysis and calculation of the level of effectiveness and efficiency. Based on the results of this study, it shows the level or criteria for budget effectiveness at LLDIKTI Region I North Sumatra Medan from 2018-2021. In its implementation, the 2018-2021 budget as a whole is effective. And in 2018, 2019 and, 2021 was included in the fairly efficient category, while in 2020 there was an increase so that it was included in the efficient category.

Implementation of Gender Budgeting in Belarus: Current State and Prospects

The relevance of the article is due to the need to develop gender budgeting in Belarus, as a recognized and increasingly demanded tool around the world to achieve gender equality, the United Nations Sustainable Development Goals and the implementation of the Beijing Platform for Action. The purpose of the study is to analyse the work done and the existing problems in the implementation of gender budgeting in Belarus, and to identify measures of State policy that contribute to a more comprehensive implementation of gender budgeting in the country. The methodology of the study consists in the analysis of the normative legal acts and state programs of the Republic of Belarus, scientific publications, Internet sources, official statistics, survey data, and recommendations of international organizations on compliance of the Belarusian policy with international best practice in gender budgeting. The results of the work are an reviewed progress and remaining problems in achieving gender equality and implementation of certain aspects of gender budgeting in Belarus; calculation of the composite indicator on gender budgeting and comparison of its value with OECD countries; development of a set of measures (action plan) for the implementation of gender budgeting in Belarus. The author makes a conclusion that at the moment gender budgeting is practically not applied in Belarus, however, some basis for its implementation already exists. Despite a relatively good position of Belarus in specialized international ratings, the problems of inequality remain relevant, to a greater or lesser extent, for many sectors of the economy and aspects of life of women and men. Comprehensive implementation of a gender approach in the budget process is to be an effective tool for solving such problems. Promising areas for further research are a comprehensive and detailed analysis of the impact of activities and the existing distribution of state programs expenditures on gender equality in Belarus, and implementation of gender budgeting at the level of local budgets.

Effect of Budget Finance on Economic Growth in Nigeria

Purpose: This study investigated the effect of budget finance on Nigeria’s economic growth using annual data from 1991 to 2021 and the Autoregressive Distributed Lag technique.
 Methodology: The E-Views 10 statistical software was employed to carry out multiple Autoregressive Distributed Lag (ARDL) approach to co-integration proposed by Pesaran et al. (2001) to empirically analyses the long- and short-run effect of budget finance on economic growth in Nigeria 1991 to 2021.
 Results: The results of the study showed that government capital expenditures during the period had negative and non – significant effects on Nigeria’s real gross domestic product but recurrent expenditure and debt shows that there is positive and significant relationship with Nigeria’s real gross domestic product. The results suggested that there should be proper monitoring in the capital expenditure project in order to contribute positively to the economic growth in Nigeria.
 Unique Contribution to Theory, Policy and Practices: The study recommends that government should improve in their capital expenditure for increase in the growth of the economics. In addition, the government should ensure adequate capital and recurrent expenditure implementation in the country, particularly in construction of roads and buildings, and efficient capital budget implementation in the country. Moreover, is it advisable for government to reduce the level of borrowings because if continues it will lead to debts of the country.

Initiative Budgeting in the Siberian Federal District: Comparative Legal Analysis

Initiative budgeting as one of the forms of public participation in solving issues of foreign importance, has become widespread in Russia in recent years. To develop the processes of implementing initiative projects, it is necessary to build a powerful system of legal regulation. This research used the method of comparative research to identify positive experience of legal regulation by the constituent entities of the Russian Federation that are part of the Siberian Federal District and issues related to the implementation of initiative budgeting. To identify the limits of regional legal regulation, we analyzed the changes in federal legislation (the Budget Code of the Russian Federation, the Federal Law "On the General Principles of Organizing Local Self-Government in the Russian Federation"), that legalized the concepts of "initiative project" and "initiative budgeting". An analysis of regional regulations showed the lack of uniform approaches to the legal regulation of this sphere, which is due to broad powers granted to the constituent entities of the Russian Federation. The study revealed the predominance of subordinate regulation of issues of initiative budgeting in the regional normative practice. At the same time, as a rule, initiative budgeting activities are included in regional state programs. Comprehensive legislative acts in the designated area are single and often their norms go beyond the rule-making competence of the constituent entity of the Russian Federation.

ANALISA AKUNTABILITAS BELANJA HIBAH PADA PEMERINTAHAN KOTA YOGYAKARTA

This study aims to analyze the accountability of subsidy spending to the Yogyakarta city government. This research is a qualitative research with an exploratory approach. The data were obtained through in-depth interviews from the literature study. It was concluded that there were bottlenecks for all six grant expenditure management processes. These obstacles arise in the accountability and reporting processes. These problems are (1) compliance problems that occur in the process of implementing accountability for grant spending, (2) regulatory constraints where regulations have not been conveyed to grant managers, especially those related to regional apparatus, (3) constraints in budget implementation. grant spending which takes a longer process because it has to go through several stages, (4) constraints in terms of lack of human resource competence and accountability and reporting capabilities, and (5) limited supporting facilities in realizing accountability for grant spending.This study reveals that coordination between grant-making institutions, information and communication between grant managers and grantees is critical in achieving accountability. Dissemination of regulations regarding grant issuance, sanctions, and assistance to the community or grant funders will contribute to better accountability for grant spending. Various efforts have been made to minimize delays in submitting accountability reports for grant funds, including imposition of penalties, ensuring accountability between grant managers, request in-depth reporting to grantees and the preparation of standardized accountability reports to facilitate the preparation of accountability reports by grantees. easier and helps reviewers verify reports.

Analysis of Factor Affecting Budget Absorption of the Local Government Organizations in Asahan Regency

This study aims to evaluate and analyze whether budget planning, budget execution, quality of human resources, organizational commitment, the process of procurement of goods/services, and bureaucratic reform affect budget absorption. The population of this study were 31 Regional Apparatus Organizations (OPD) in Asahan Regency. The sampling technique used is purposive sampling, namely the Head of Regional Apparatus Organizations as budget managers, Head of Sub-Division of Finance and Commitment Making Officers in Regional Apparatus Organizations as many as 93 (ninety-three) respondents. This study uses primary data. The data analysis method used is multiple linear regression analysis using Statistical Product and Service Solution (SPSS) software. The results showed that budget planning, the quality of human resources, organizational commitment, and the procurement process of goods/services had a positive and significant effect on budget absorption. Budget implementation does not affect budget absorption, and bureaucratic reform negatively and significantly affects budget absorption. Other results of budget planning, budget execution, quality of human resources, organizational commitment, the procurement process of goods/services and bureaucratic reform simultaneously have a positive and significant effect on budget absorption. Keywords: Budget Planning, Budget Execution, Quality of Human Resources, Organizational Commitment, Goods/Services Procurement Process, Bureaucratic Reform, Budget Absorption

Analisis Efisiensi Hibah pada Dinas Pemberdayaan Masyarakat dan Kampung Provinsi Papua Barat

Grants as one of the components of regional finances which are stated annually in the Regional Revenue and Expenditure Budget (APBD) should be managed in an orderly manner, obeying laws and regulations, efficient, economic, effective, transparent and responsible by paying attention to the principles of justice, propriety , rationality and benefits to society. In the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 32 of 2011 concerning Guidelines for Providing Grants and Social Assistance Sourced from Regional Revenue and Expenditure Budgets. The results of the research on the process of implementing grant spending are in accordance with Permendagri number 32 of 2011 which can be seen from the results of the questionnaires that have been distributed where the results of their statements state that the implementation of the grant spending budget is categorized as quite efficient. The level of efficiency of the grant spending budget in the community empowerment office and village of West Papua province in 2017-2020, overall is well managed. However, there are some obstacles encountered.

Changes in the Field of Budgetary Reserves Management in Connection with the Need to Ensure the Epidemic and Financial Security of the State During the Pandemic of SARS CoV-2

The spread of the SARS-CoV-2 virus and the related restrictions on commercial transactions have an economic effect whose scale is difficult assess. At the same time, the need for activities intended to prevent and counter the epidemic results in a significant increase in public spending, which undoubtedly threatens the financial security of the state. For the above reasons, numerous rules that modify the principles of public finance management were introduced to the Polish legal system after the state of epidemic had been declared. The aim of the article is to present and analyse the amendments in the field of management of the general reserve and special purpose reserves that were introduced to the Polish legal system in order to ensure the proper execution of budgetary tasks during the pandemic. This aim is achieved through the presentation and analysis of the so-called Second Anti-Crisis Shield, i.e. the Act of 31 March 2020 amending the Act on Special Solutions Related to Preventing, Counteracting and Combating COVID-19, Other Infectious Diseases and the Resulting Crisis, as well as the provisions of the so-called Budget-Related Act for 2021, i.e. the Act of 19 November 2020 r. on Special Solutions to Implement the Budget Act for 2021. The implementation of the indicated research objective leads to conclusion that the introduced changes significantly broaden the scope of the executive’s decision-making competence in the implementation of the state budget, which may raise doubts in the light of the constitutional principle of exclusivity of the legislative authority in shaping state revenues and expenditures.

IMPLEMENTASI MODEL GAMBAR KERJA, ANALISIS STRUKTUR, PENJADWALAN DAN RENCANA ANGGARAN BIAYA DENGAN METODE BIM

Technological advances in the construction sector have resulted in a concept known as Building Information Modeling (BIM). Implementation of Building Information Modeling (BIM) in the construction sector will have a positive impact in over coming various kinds of conflicts in the construction process which generally occurdue to lack of understanding, lack of costs, lack of coordination, delays, and soon. This study aims to determine the flow chart on the 5D Building Information Modeling (BIM) implementation process and 5D Building Information Modeling (BIM) standard operating procedures on building structures. This research contains methods for implementing Building Information Modeling (BIM) 5D, namely making 3D models and Clash Detection, structural analysis, scheduling (4D) and budget plans (5D). Based on the results obtained from the implementation of Building Information Modeling (BIM) 5D, itis a working drawing model, structural calculation, project scheduling and management as well as an integrated cost budget plan.Keywords: BIM, construction, cost budget implementation, scheduling, shop drawin

Analysis of School-Based Financing Management

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