Budget Period Research Articles

The Impact of Accounting Information System Implementation on the Quality of Financial Report Results of the Department of Education, Youth and Sports of Buleleng Regency

The Quality of Regional Government Financial Reports is an assessment related to the level of conformity of reporting in regional financial management for each budget period. The quality of Regional Government Financial Reports can be seen from the opinion submitted by the Financial Supervisory Agency as the party that examines and assesses the Regional Government Financial Reports. This study aims to test the influence of the Regional Financial Accounting System and human resource competence on the quality of Regional Government Financial Reports. This study includes quantitative research. The sample in this study were employees at the Education, Youth, and Sports Office according to the criteria. The results of this study are that the Regional Financial Accounting System affects the quality of Regional Government Financial Reports.

Budget Transparency and Accountability in Local Government

This study aims to evaluate the effect of budget transparency and accountability on local government performance, especially in public financial management. This study uses a literature review method by analyzing articles published in the last five years related to the topic of transparency and accountability in the public sector. The results of the study indicate that transparency and accountability play an important role in improving the effectiveness of budget management and the performance of local government employees. Performance-based budgeting has been shown to increase the efficiency of public resource utilization. However, there are challenges in budget absorption, especially at the end of the budget period.

Barriers to obtaining cohesion policy funds from the perspective of municipalities that received the least funding under the 2014–2020 budget period

Cohesion policy is one of the most important European Union’s policy.The lack of cohesion between states and regions would not only result in less-than-optimum use of the endogenic potential of the EU, but it might also threaten the existence of the common market, and thus, the whole European integration. This problem has become particularly evident after the enlargement of the European Union by 10 new Member States in 2004. It is therefore justified to study the effectiveness of this policy and the barriers that accompany it. The aim of the study was a qualitative analysis of problems in obtaining funding by communes that received the least EU funds in the 2014–2020 financial framework. The study was conducted using the CAWI method. The text presents and discusses the results of the study, which allowed, among others, to confirm the still persistent problem with generating own contribution for most local government units.

Implementing the green infrastructure concept in practice: an example of the EU-strategy for Alpine Region

ABSTRACT This article reflects on the development of green infrastructure as planning concept and inspects the status of the concept’s implementation under the umbrella of the EU-strategy for the Alpine Region. Qualitative methods, including policy analysis and interviews, were used to evaluate the understanding of the concept among relevant stakeholders from Alpine countries. The results show that there is little agreement with regard to understanding the concept, and that there was a lack of common practice towards its implementation in the 2014–2020 EU budget period. The macro-regional setting consists of the macro regional strategy and the financial support for projects and measures provided via the Alpine Space Programme and The Alpine Region Preparatory Action Fund (ARPAF). The policy analysis reveals that some of the Alpine countries were more pro-active and have either integrated the concept into existing policies (nature protection, planning, environmental policies and so on) or possess GI specific legislation. It was concluded that the existence of various perceptions and views on the concept hinder the successful implementation of the concept and its integration into lower governance levels. Thus, for now, the implementation of GI in the macro-regional context depends upon individual initiatives of the states, regions, or/and local communities.

Study on the Applicability of Flexible Graphite Grounding Body and Grounding Module for 500kV Transmission Line in High Altitude Area

Sichuan-Tibet Railway Changdu-Linzhi section construction power supply project (Phase II) by Tibet Power Grid Co. 4900m), the mountain is treacherous, the foundation excavation is difficult (mostly rock foundation). Among them, 3 times across 35kV lines, 1 time across 220kV lines, 1 time across the Nujiang River, across the construction is more difficult. At present, China often use galvanized steel, galvanized copper and other traditional grounding materials, due to corrosion phenomenon caused by the increase in grounding resistance, affecting the frequency current, lightning current dispersion, but also cause local stride voltage and contact voltage does not meet the requirements of the regulations, generally in 8 years need to be replaced, which greatly increases the construction cost. In order to ensure the safe operation of power equipment and the safety of staff operation, stable and highly reliable grounding materials are needed. In recent years, flexible graphite material is widely used in grounding engineering, which has good electromagnetic characteristics and strong chemical stability, not easy to be eroded by the environment, and can operate in the grounding of power equipment in a long-term and stable manner. In this paper, the soil geological structure and typical line tower grounding resistance in Tibetan area are tested and analyzed, and the flexible graphite grounding material is applied to the grounding transformation of line tower in combination with local problems in Tibet, which can reduce the burial depth of grounding electrode, and compared with the solution of using traditional grounding material, it can reduce the cost and improve the project progress, and help the construction unit and construction unit to control the budget and construction period.

Пріоритети бюджетної політики в умовах воєнного стану та повоєнного відновлення України

Introduction. Various financial and economic crises, shocks, including the introduction of martial law, affect the state of implementation and fundamentally change the priorities of budget policy, and therefore require timely adjustment of the main directions and macro indicators. Fiscal risks are increasing, exogenous and endogenous factors are exerting a powerful influence on the financial and budgetary system, which requires special attention to the analysis of the state of formation of budget revenues, determination of priorities, rational distribution and effective use of budget expenditures. Problem Statement. Budgetary policy under martial law has not been sufficiently studied. The outlined problems require in-depth study, as this policy must be rational, efficient, effective, take into account the conditions of the war and foresee real ways of further development in the post-war period. The purpose is to develop an algorithm for further development, to form an effective mechanism for the distribution and redistribution of budget funds, to increase the efficiency and effectiveness of budget policy during the recovery period of Ukraine based on an analysis of its priorities in war conditions, their features, expediency and justification. Methods. General scientific and special methods are used: analysis, synthesis, grouping, description, comparison, theoretical generalization and abstract-logical. Results. During the war, the issue of the effectiveness of the management of the country's financial resources becomes relevant. The analysis of the structure of budget expenditures demonstrates the priorities of the budget policy within the concentrated volume of financial resources, the possibilities of the state or local budgets for financing activities, the corresponding category of expenditures. In 2022, there were significant changes in budget policy priorities, caused by a full-scale Russian invasion and the need for a significant increase in funding for the security and defense sector. There was a problem with servicing the state debt and the impossibility of filling the revenue part of the state and local budgets to form the appropriate level of expenditures, which is a characteristic feature of a country whose economy is engulfed in war. The analysis of expenditures by types of budgets and the structure of the consolidated budget by functional classification shows that the priorities of the budget policy in peacetime and in the conditions of martial law are different. The hypothesis regarding the differentiation of the budget by military significance is put forward and substantiated. Conclusions. If before the war, the priorities of budget policy were the post-pandemic recovery of the economy and the direction of investments in the country's future, now - ensuring defense capability and stable functioning. Redirecting a significant amount of financial resources to the needs of the security and defense sector of Ukraine is an appropriate, justified and justified step. In the post-war period, the priorities of budget policy will change, based on those tasks and goals, which will be determined by medium- and long-term programs for the recovery and development of Ukraine. At the same time, the task of increasing the potential of the Armed Forces of Ukraine and the development of the military-industrial complex will continue to be a priority area of budget policy. In order to increase the effectiveness of budget policy and its effectiveness, it is necessary to reform outdated methods and approaches to managing budget expenditures, introduce full-fledged medium-term budget planning, constantly analyze the tasks and goals of budget programs, achieve the planned results, and on this basis develop proposals regarding the features of the further implementation of these programs in planned and subsequent budget periods.

Measurement of Budget Performance Value at The Secretariat of The Directorate General of Vocational Education

Ministry/Institution Work Unit Budget Performance is an achievement of the results of performance that has been carried out by work units in Ministries/Institutions in work and budget planning and budget execution that has been carried out based on predetermined targets in budget documents with consideration of achievements on budget management and indicators budget performance in a one-year budget period. The Secretariat of the Directorate General of Vocational Education as one of the work units within the Ministry of Education, Culture, Research, and Technology has the main duties and functions in the form of service management support, one of which is in the field of budget management and financial implementation. The author conducted this research in order to find out the level of budget performance obtained by the Secretariat of the Directorate General of Vocational Education for the 2020 and 2021 fiscal years. The research method was carried out using a qualitative phenomenological approach which was analyzed descriptively. The data used are data on the value of the Budget Performance Evaluation (EKA) aspect and data on the value of the Budget Implementation Performance Indicator (IKPA) aspect. The results of the study show that within 2 (two) years, since it was formed, the Secretariat of the Directorate General of Vocational Education obtained a Budget Performance Score with a VERY GOOD predicate but has decreased from 2020 to 2021 so improvements are needed in several aspects of the existing indicator variables.

ENHANCING FINANCIAL TRANSPARENCY IN INDONESIAN REGIONAL GOVERNMENT: A VARIANCE ANALYSIS APPROACH (Evidence From Government of Enrekang Regency, South Sulawesi Province - Indonesia)

Purpose: Although the strangulation related to regional autonomy has long been rolling and applied by all regions of the provincial capital that existed in Indonesia, it still leaves various issues, especially regarding performance achieved through financial management. This study aims to analyze and look at the achievement of financial performance accountability concerning using expenditure income budgets.
 Method: The analysis method used is an analysis of variance and growth through two significant stages of the investigation, each through two testing processes. The data used is time-series data about the realization of using the expenditure budget in the 2016-2020 period.
 Findings: The results show an income budget of 93.64%, a 90.95% expenditure budget, a revenue budget growth of 3.78%, and a spending growth of 4.49%. Although statistically, the use of the budget and the revenue and expenditure growth rate has increased on the revenue usage side, it could have been more efficient and proven to be a high percentage of income used in financing district government spending. The government should have undertaken and implemented strategies to adjust for the use of the budget.
 Novelty: Some research related to the issue of transparency of financial statements through this approach has been carried out previously, but the differences are present at the time of the study. The limitation of this study is not to analyze the ratio needed and not to analyze the period cut off in the current budget period and for researchers conducting similar research to meet research limitations and expand sampling.

Legal problems of execution of the state budget of Ukraine

The paper reveals the role and problematics of the peculiarities of solving the problems of the implementation of the state budget of Ukraine as an important factor in ensuring the stability of the state’s financial system. It is determined that an extremely important area of activity of state bodies is the implementation of the state budget as the main national fund of centralized funds, with the help of which the state concentrates a certain part of the gross domestic product and centrally distributes it for the development of the national economy, for social protection of the population, maintenance of state authorities and management , as well as for the defense of the country. Implementation of the budget is defined as ensuring the timely and complete receipt of revenues to the budget provided for by law or a decision of the local authority from each source, as well as the timely provision of budget assignments to ensure the implementation of the measures provided for in the budget. In the conditions of a rather difficult situation for our state, the budget is subject to significant influence of internal and external factors. The problem of the deficit of the state budget of Ukraine is especially problematic for our country. During the period of economic crisis and socio-economic instability in Ukraine, the issue of the budget deficit became very acute. In recent years, the state budget of Ukraine has faced such a big problem as the deficit, which arises as a result of the excess of state budget expenditures over revenues. The problems of implementing the state budget of Ukraine at the present time are caused by the realization of a number of budgetary risks. In this case, the implementation of risks affects both the budget of a separate budget period, but also leads to structural changes in the composition of budget revenues and expenditures, and even to the need for an additional volume of state borrowing. Further formalization of the procedures for identifying, evaluating and taking measures to reduce budgetary risks of the state budget is extremely necessary.

Analisis Efektivitas Dan Efisiensi Anggaran Pendapatan Dan Belanja Daerah Pada Kantor Dinas Pariwisata Dan Kebudayaan Kabupaten Sikka

This study aims to determine the effectiveness and efficiency of the Regional Revenue and Expenditure Budget at the Tourism and Culture Office of Sikka Regency in the 2019 – 2021 budget period. expenditure and income in each existing organization. The method used in this research is descriptive qualitative analysis. Data collection techniques in the form of Observation, Interview, and Documentation. The research results for the level of effectiveness of budget implementation in 2019-2021 are overall quite effective and the level of efficiency in 2019-2021 is overall inefficient, while the growth rate has also experienced increases and decreases. The Sikka Regency Tourism and Culture Office should pay attention to the situation and conditions, so that the budget that has been prepared can be realized properly.

Budget Policy: Concept and Tasks

This scientific article, based on the study and analysis of positions of scholars and normative legal acts, highlights the concept and essential characteristics of budget policy. The relevance of the chosen topic lies in the fact that budget policy is closely related to the functioning and development of the state. On the one hand, the state is the organizer and coordinator of budgetary relations, and on the other hand, it is an active participant. Given this, a significant precondition for optimizing the model of budget policy is the comprehensive consideration of factors that influence the content of such a policy. Current realities indicate that some factors are not fully taken into account by the state, as a result of which budget policy is subject to sharp criticism. Of course, it is very difficult to take into account all possible negative factors when forming and implementing budget policy, as this policy intertwines the interests of different social groups of the population, which are often contradictory or antagonistic. Modern realities are burdened by war and, in the future, difficult times of post-war reconstruction of the country.
 The author of the article sets the goal to define the concept of budget policy and its most important tasks.
 The work emphasizes that budget policy combines objective and subjective aspects. The objective aspect of budget policy lies in its existence and influence on the national economy in real economic processes, conditioned by objective economic relations. The subjective aspect lies in the practical development and implementation of measures of budget policy, the effectiveness of which directly depends on the subjects who develop and implement them.
 The main conditions that the state must comply with in shaping budget policy are highlighted. The most important tasks of budget policy are analyzed.
 In general, the author concludes that budget policy is a directed activity of authorized persons in shaping or regulating social relations in the field of formation and use of financial resources necessary to ensure the tasks and functions performed by the bodies of state power, the bodies of power of the Autonomous Republic of Crimea, and local self-government bodies during the budget period.

Budget Policy: essence and features

It is indicated that today budget policy plays an extraordinary role in ensuring national security during martial law. This role will not diminish during the post-war reconstruction of Ukraine. Therefore, the formation and implementation of a budget policy adequate to modern conditions is an important task of the relevant state authorities. In science, there is no unified view on the meaning of the concept of “budgetary policy”. The variety of doctrinal interpretations of the definition of “budget policy” is impressive, each of them defines its specific features. In many cases, it is identified with budget-tax, fiscal, financial-budget, monetary, etc. Considering this, the study of the concept of budget policy and its features will be aimed at solving debatable issues in science.This scientific article, based on the study and analysis of positions of scholars and normative legal acts, highlights the concept and essential characteristics of budget policy. The author aims to determine the definition of budget policy in the article.The work emphasizes that budget policy combines objective and subjective aspects. The objective aspect of budget policy lies in its existence and influence on the national economy in real economic processes, conditioned by objective economic relations. The subjective aspect lies in the practical development and implementation of measures of budget policy, the effectiveness of directly depends on the subjects who develop and implement them.The main conditions that the state must comply with in shaping budget policy are highlighted. The most important tasks of budget policy are analyzed.In general, the author concludes that budget policy is a directed activity of authorized persons in shaping or regulating social relations in the field of formation and use of financial resources necessary to ensure the tasks and functions performed by the bodies of state power, the bodies of power of the Autonomous Republic of Crimea, and local self-government bodies during the budget period.

ANALISIS KINERJA KEUANGAN KOTA MAGELANG PERIODE 2016 – 2021 PENILAIAN KINERJA BERDASARKAN RASIO KEUANGAN

This study aims to examine the financial performance of the local government of Magelnag City for the 2016-2021 fiscal year period. This calculation is carried out using financial ratios which include the regional independence ratio, effectiveness ratio, efficiency ratio and revenue growth analysis. This research uses a quantitative descriptive method with ratio analysis. The secondary data used in this analysis is the Magelang City APBD Realization Report for the period 2016-2021. Based on the results of the study, the level of independence of Magelang City for the 2016-2021 budget period is in the good category, the effectiveness ratio shows very effective, the efficiency ratio shows less efficient performance, while for revenue growth analysis for the 2016-2021 budget period shows fiscal year instability. The local government of Magelang city is expected to be able to accelerate revenue growth by implementing regional financial management properly, increasing regional economic potential and resource quality.

The Effect of PAD and SiLPA on Opportunistic Behavior and Impact on Economic Growth

In implementing regional autonomy, the Regional Government is disposed to have the authority to take care of finances within one budget period. However, in budgeting, opportunistic behavior in budgeting is often found. It can be seen through determining PAD where the legislature increases targets for personal gain and does not consider the time and duration of APBD allocations which will cause SiLPA in the following year. This research will focus on the Regency/City of South Sumatra in 2017-2021. In addition, the population also influences economic growth. Where if the population is getting more significant, it is expected that economic growth will increase. Therefore the aim of this research is to find out the effect of PAD and SiLPA on opportunistic behavior and economic growth in the Regency/City of South Sumatra in 2017-2021. The research methodology uses Partial Least Square. The study found that PAD and SiLPA positively and significantly affected opportunistic budgeting. Furthermore, opportunistic budgeting and population have a positive but insignificant impact on economic growth.

Medium-term budget planning in the united territorial communities

Subject. The process of medium-term budget planning using the «Local Budget» software in Territorial Communities (TCs) to ensure rational planning and use of local budget funds. Purpose. The purpose of the work is to substantiate the importance of medium-term budget planning to ensure sustainable economic and social development of the TC in the conditions of intensification of automation processes using special software. Methodology. During the study, evolutionary (while studying the evolution of medium-term budget planning implementation) and systemic (in the process of studying the medium-term budget planning algorithm at the local level) approaches were used, as well as the main methods of visualization of research results. The «Local Budget» software package was used. Results. The study is devoted to consideration of the medium-term budget planning algorithm in united territorial communities. A clear sequence of actions during the justification of the expediency of using the financial resources of the community budgets determines the accelerated development of TC. Planning income and expenses for the medium-term period makes it possible to study potential directions for increasing income part and more effective directions for using financial resources. Annual adjustment allows for reducing or making it impossible to spend ineffectively financial resources. Automation of medium-term budget planning is an important step towards compliance with the European principles of financial provision of the needs and interests of citizens. Practical implications. The results of the research can be used in such areas of scientific knowledge as finance, money and credit, pedagogy, and the economic and social sphere, which allows us to identify the priority directions of financial support for the population's standard of living in TC. Conclusions. Medium-term budget planning at the level of the local community is an important and necessary process that allows for a comprehensive approach during the rational use of limited financial resources for the medium-term period to meet the needs and interests of every member of the community. The chief managers of funds, thanks to local target development programs, control the process of performance indicators, which are an integral part of the budget process. Medium-term planning is carried out for the planned and two following budget periods. We remember that in the process of implementing medium-term budget planning, an annual cut of all local target programs of social and economic development of the TC is carried out to control the level of reasonableness of the calculation of budget resources for the medium-term perspective. High-quality medium-term budget planning ensures the fact of using the IPC «Local Budget» at the level of local financial institutions.

EFFECTIVENESS OF MANAGING THE AVAILABLE EU FUNDS AND THE NECESSARY INVESTMENTS IN THE COMMUNE

The publication deals with the importance of EU funds in the implementation of necessary investments in a commune, from the point of view of the needs of its inhabitants. It is thanks to the EU funds and their effective management that local government units can afford to undertake large projects that they would not be able to implement based only on the usually limited budget. The subject of the research was the Lelw commune, which is a rural commune located in the Czestochowa county. Investments co-financed with European Union funds in the 2014-2020 budgeting period were taken into account to assess the effectiveness of the management of UE funds in the commune. As part of the research, the research technique used was an interview, analysis of documents and a review of the literature on the subject. The developed interview questionnaire contained a list of questions on the basis of which the interview was conducted with the respondent from the Department of Investments and Promotion. The information obtained during the interview coincided with the analyzed communal documents. The conducted research showed that the commune in the analyzed period applied for co-financing from the EU funds in an effective manner, without deviating from the neighboring rural communes with the degree of positively considered applications.

Discussion on key technologies of big data in financial budget performance management in low-carbon economy

Reducing energy consumption, pollution and waste emissions are the basic elements of the concept of low-carbon economy. There is an inseparable link between low-carbon economy and financial work in enterprises. In terms of financial work, it is an indispensable element in the development of enterprises. In order to help enterprises improve their financial performance with pertinence, comparability and applicability, this paper selects clear enterprise performance evaluation indicators for analysis from the financial perspective. It aims to help enterprises save energy in a low-carbon economic environment. In this study, the performance evaluation system and financial allocation method of Anhui enterprises’ financial expenditure are studied. In the empirical analysis, 10 ordinary enterprise undergraduate colleges in Anhui Province are selected as samples. This model covers the performance evaluation scope of most financial expenditures of general enterprises in Anhui Province, and is analyzed in the process of DEA model analysis. In the process of DEA model analysis, it can better explain the input-output performance of Anhui enterprises. In this paper, financial expenditure performance evaluation indicators designed based on principal component analysis, data envelopment analysis and other analysis methods can focus on reflecting the input and output of enterprises. It can realize the standardization of evaluation results and better compare the efficiency of financial capital expenditure between enterprises. In other words, the concept of low carbon in enterprises has given a certain standard for the development of financial work. The financial department of the enterprise must fully implement the concept of low carbon during the budget period. Only in this way can we effectively promote the development of enterprises towards low-carbon and environmental protection. Finally, it will lay a solid foundation for the sustainable development of the enterprise.

EXPERT INVESTIGATION OF ILLEGAL ACTIONS WITH RECEIVABLES OF A BUDGET INSTITUTION

Purpose. The article is devoted to the problem of studying the accounting practice of reflecting the receivables of budget institutions, as an object of investigation with the participation of forensic economic experts. The relevance of the study is determined by the need for information support for pre-trial investigation requests, especially those where the budget funds aimed at payments for goods, works and services, which are classified as accounts receivable and all relevant transactions, are the object of the crime. Methodology of research. The research methodology included theoretical and traditional legal methods using empirical research data. When writing the article, an analysis of the accounting treatment of receivables of budgetary institutions was carried out and an assessment of its regulatory and legal support for the work of a forensic expert was performed. Findings. The article analyses the stages of reflection the process of accounting, documentation of receivables of budgetary institutions in the understanding of how the existing forensic tools of forensic economic examination interact with the object to solve the issues raised by investigative bodies. An analysis of the accounting process was carried out separately by types of receivables - current, past due, expired, bad. The peculiarities of the display on the accounts of debts due to settlements with accountable persons, which are potential objects of forensic economic examination, are taken into account. The information on the accounting support for the examination of amounts of receivables that arose in previous budget periods, taking into account the sources of funding from the general or special funds of the budget of institutions, banks (except for own revenues) and its return, was detailed. The correct algorithm for displaying funds received in the current budget period as a return of receivables that arose in previous budget periods in the accounting was specified, and it is also proposed to consider actual actions in the institution regarding the adjustment of the result of the estimate in the course of the examination. The impact of calculations that arise in the process of performing estimates between the main managers of funds and managers of a lower level on the order of accounting display and generalization of information about such calculations in the reporting is analysed. The need to carry out separate procedures for advance payment (advancement) of goods (works, services) is substantiated, taking into account the limitations of advance payment by budget legislation. Originality. The scientific novelty of the study consists in the improvement of the regulatory and legal support for conducting a forensic and economic examination of the receivables of budget institutions. Practical value. Recommendations are given for the step-by-step reflection in the work of a forensic economic expert of the object of receivables by its types, taking into account the specifics of the accounting process of budget institutions. Recommendations for improving the methodical aspect of forensic economic examination work are offered. Key words: forensic economic examination, methodology, accounting, accounts receivable, budgetary institution, analytical accounting of receivables

SME’s competitiveness as the ERDF’s priority for the support of regional development – evaluation of the Polish experience

Purpose: The development and competitiveness of regions constitutes one of the most crucial areas of the intervention of the European Union’s structural funds. Aid to SME’s and increasing their competitiveness constitute one of the main priorities of supporting the development of individual regions. The aim of the article is to summarize and evaluate Polish experiences in the use of EU funds for the needs of increasing the competitiveness of the SME sector. Design/methodology/approach: The paper features an analysis of literature concerning the structural funds with a particular focus on the European Regional Development Fund. Additionally, the author analysed the provisions of basic strategic documents, which contain the assumptions for the implementation of the cohesion policy in Polish regions in subsequent EU budget periods over the course of 2004-2020. Findings: Poland as well as its regions have been the beneficiaries of the EU cohesion policy for nearly twenty years, preparing strategic documents and managing aid received from the structural funds during three subsequent periods: 2004-2006, 2007-2013 and 2014-2020. For almost two decades a system of support and the implementation of its major priorities was created at a national and regional level, stipulated in operational programmes and implemented by institutions equipped with suitable competences. Originality/value: The paper is an attempt at summarising Polish experiences in using the ERDF’s aid for the purpose of raising the competitiveness of the entities in the SME sector, which was to constitute one of the main priorities of improving the competitiveness and growth of Polish regions. Keywords: Structural funds, development of regions, competitiveness of the regions, European Regional Development Fund, SME’s competitiveness. Category of the paper: research paper, viewpoint.

FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI BALI

The aims of this study was to determine how the influence of the General Allocation Fund and Regional Original Revenue on Regional Expenditures and whether there was a Flypaper Effect. This research was conducted at the Regency/City Government in Bali Province with a budget period of 2016 to 2020. The method used in this research is the documentation method. The population in this study were all regencies/cities in the province of Bali. In this study using a saturated sampling technique, which uses the entire population as a sample in the study. The analytical tool in this study uses multiple linear regression analysis to find out whether the General Allocation Fund and Regional Original Revenue have an effect on Regional Expenditures. The results of this study indicate that (1) General Allocation Funds have no effect on Regional Expenditures, (2) Regional Original Revenues have an effect on Regional Expenditures, (3) There is no Flypaper effect on General Allocation Funds and Regional Original Revenues on Regency/City Regional Expenditures in Bali province.