Budget Proposal Research Articles

Turn to the right, turn away from the green?—A nuanced analysis on how a populist radical right party affects environmental policy making in Sweden

AbstractPopulist radical right parties are on the rise all over Europe. Recent literature investigates their effects on environmental policy, however, often applying an overly broad perspective on the policy area and neglecting causal mechanisms. This article addresses both gaps in an in‐depth case study of partisan effects on Swedish environmental policy in the wake of increasing populist radical right influence. A novel data approach deriving party positions and policy output from the hard figures of budget proposals between 2001 and 2023, allows a nuanced analysis of environmental policy and its subsectors (e.g., nature conservation and climate mitigation). In summary, a traditional partisan effect is confirmed as a major explaining factor for environmental policy change, while the effect unfolds through altered coalition formation strategies leading to the exclusion of “green voices.” This brings to the fore interactive environmental policy effects of the populist radical right and center‐right parties in the context of changing party competition constellations more generally.

Wie kann die Sicherheitslage in Deutschland verbessert werden?

Abstract Since the “Zeitenwende” proclaimed in Spring 2022, there has been an increased focus on both internal and external security issues, such as the procurement of military goods and defense capabilities. The geopolitical dynamics towards more multipolarity are forcing Europe, and therefore Germany as well, to take greater control of its own destiny. Emancipation from former hegemons offers opportunities; at the same time, successful economic policy navigation requires the efficient use of scarce public funds. Fiscal policy and social debates are controversial. Just think of the budget proposals currently being discussed and the reintroduction of compulsory military service. This discussion explores the extent, direction and sustainable financing options for the necessary changes. What all contributions have in common is the recognition of the necessity and potential of effective coordination at the European level on the issue of military sovereignty.

EFFECTS OF BUDGET IMPLEMENTATION ON GOAL ACHIEVEMENT OF STATE OWNED TERTIARY INSTITUTIONS IN EBONYI STATE, NIGERIA

The evaluation of budget implementation on goal achievement in Ebonyi State of Nigeria prompted the specific objectives of the research work to include: budgetary control mechanism, late approval of budget, budget variance information and late release of approved budgeted funds. Survey research design was adopted and data were collected using close-ended questionnaire. The questionnaire was structured on a 5-point Likert scale statistical rating method. The total population of the study was 259 while the sample size was 157. Collected data were presented on frequency distribution tables, simple percentages and multiple regression analysis. The data were analyzed using Statistical Packages for Social Sciences, version 20, 2023. The study adopted Stakeholders Approach Theory by Edward (1984). The study unveiled that budgetary control mechanism and budget variance information had positive and significant effects while late approval of budget and late release of approved budgeted funds had negative and no significant effects on goal achievement of state owned tertiary institutions in Ebonyi State, Nigeria. The implications of the study were that budgetary control mechanism and budget variance information do not hinder budget implementation on goal achievement. Late approval of budget and late release of approved budgeted funds hinder budget goal achievement, encourage abandonment of projects and non-quality project perfection. Analysis of budget variance aids management of state institutions to adjust budget proposal in respect to deficit budget and, idle resources from surplus budget on any item(s) of budget are reinvested in achieving other goal congruence of the institutions. The study concluded that early approval of budget and timely release of approved budgeted funds facilitate budget implementation and aid in goal achievement of budget proposals of the institutions. The research therefore recommended that the management of the state institutions’ budget committee and other budget stakeholders should be familiar with the processes of budgeting and budget operation to facilitate planning and preparation of financial year budget void of errors and omissions for enablement of early approval of budget and timely release of approved budgeted funds among other measures capable of harnessing budgeting values in the State.

Truthful aggregation of budget proposals with proportionality guarantees

We study a participatory budgeting problem, where a set of strategic agents wish to split a divisible budget among different projects, by aggregating their proposals on a single division. Unfortunately, the straightforward rule that divides the budget proportionally is susceptible to manipulation. Recently, a class of truthful mechanisms has been proposed, namely the moving phantom mechanisms. One such mechanism satisfies the proportionality property, in the sense that in the extreme case where all agents prefer a single project to receive the whole amount, the budget is assigned proportionally.While proportionality is a naturally desired property, it is defined over a limited type of preference profiles. To address this, we expand the notion of proportionality, by proposing a quantitative framework that evaluates a budget aggregation mechanism according to its worst-case distance from the proportional allocation. Crucially, this is defined for every preference profile. We study this measure on the class of moving phantom mechanisms, and we provide approximation guarantees. For two projects, we show that the Uniform Phantom mechanism is optimal among all truthful mechanisms. For three projects, we propose a new, proportional mechanism that is virtually optimal among all moving phantom mechanisms. Finally, we provide impossibility results regarding the approximability of moving phantom mechanisms.

Institutional fragmentation in United States protected area agencies and its impact on budget processes

PurposeProtected areas, lands and seas set aside for nature conservation, are the main tool for governments to conserve biodiversity. The complexity of government processes, however, can lead to fragmentation in protected area systems. Institutional fragmentation can preclude central coordination and undermine funding and performance. Here, we examine the impact of institutional fragmentation on budgets for protected area agencies in the United States, an important actor in the global conservation movement.Design/methodology/approachThis article uses visual text and network analysis with agency budget documents to examine linkages between agencies. These findings are triangulated with semi-structured interviews analyzed with axial coding to develop a framework for the budget process and its outcomes in US protected area agencies.FindingsThe visual text analysis demonstrates varying levels of coordination between agencies. The conceptual framework shows that five factors - mismatches within agencies, the influence of the Presidential administration, the power of Congress as the appropriator of funds, external forces that influence Congress, and a lack of accountability in allocations – lead to institutional fragmentation and “disparate nature enclaves”.Research limitations/implicationsInterview findings are derived from a non-representative population, and thus should not be generalized for all agencies or budget systems.Practical implicationsUnderstanding the factors influencing agency budget proposals will inform policy to make budgeting more effective for U.S. and other national protected area systems.Originality/valueFew studies have conducted qualitative analyses of federal agencies and their budgets, particularly for federal protected areas.

Web-Based E-Budgeting Design

Every year, the faculties and units at KH. A. Wahab Hasbullah University submit budget proposals to the Planning Department. Some common issues include low budget absorption and suboptimal reporting. Reporting also faces difficulties as everything is done manually. In an effort to address the aforementioned problems, a system needs to be developed to facilitate communication and coordination among various parties in budget creation, ensuring the formulation of a realistic and achievable budget. Thus, the E-Budgeting system is established to tackle these budget submission challenges. The research methodology involves several stages, including data collection methods (literature review, field study) and system development methods (design phase, coding phase, and testing phase). The goal of this research is to design a budget submission and preparation system at KH. A. Wahab Hasbullah University in Tambakberas Jombang that can expedite the budget disbursement process. The final outcome of this research is the creation of a web-based E-BUDGETING application providing budget processing information accessible to the academic community at KH. A. Wahab Hasbullah University.

Verifikasi Usulan Anggaran Untuk Meningkatkan Daya Serap Dana BLU Universitas Pendidikan Ganesha

Verifikasi Usulan Anggaran Untuk Meningkatkan Daya Serap Dana BLU Universitas Pendidikan Ganesha

Validitas Usulan Perencanaan Anggaran Terhadap Konsistensi DIPA-POK Di Universitas Pendidikan Ganesha

In the Planning and Budgeting Manual of the Ministry of Education and Culture's Planning Bureau, what is meant by planning and budgeting is an activity and results that form a unified whole. Budget implementation will not be clear if the budget planning is not clear, and in a budget realization cycle it must refer to the planning and budget planning proposal documents. From the results of Budget Planning at the Ganesha University of Education (Undiksha), a Budget Implementation List (DIPA) is produced and is a complete unit of the Activity Operational Guidelines (POK). DIPA-POK Undiksha is a document that has clear and legal data history. This document is the essence of all proposed programs and activities that have been prepared and legalized by all work units in Undksha. DIPA is ratified by the President through the Ministry of Finance and is used by the Undiksha Working Unit and becomes a guide in budget implementation.Dive into the conditions above, DIPA-POK is actually a joint decision by all parties so that its validity actually does not need to be doubted or questioned, however, these conditions do not match the expectations of the planning team, because every year there are proposals for changes to the budget plan (revision). Seeing these conditions, it is necessary to carry out research/studies on the validity of the budget proposal so that problems that often arise can be minimized. This research is experimental research by implementing an experimental group with a control group, where the experimental group is given special treatment, namely in the form of guidance and study, while the control group is given normal treatment in accordance with the minimum provisions of the budget preparation cycle. The independent variable is the absorption capacity of BLU funds, while the dependent variable is verification of budget proposals. The research population is the entire financial team within Undiksha FY-2023 which will be evaluated based on research variables, measurement dimensions and assessment indicators. From the results of research carried out after analysis, all data is considered normal and suitable for use as a basis for searching data and gathering research results, and after recapping the results of the questionnaire, the results can be presented, namely that there are 9 (nine) stating STS (1.32%) of respondents who strongly disagree; 26 stated TS, (3.80%) respondents who did not agree; 70 stated Abstain, (10.23%) respondents were undecided; 491 stated S (71.78%) respondents who agreed; 88 stated that SS (12.87%) of respondents who strongly agreed with each item in the answers to all of these questions meant that the respondents had carried out the provisions of budget management in terms of budget absorption capacity.The output of this research is an article published in an ISSN journal and for Technology Readiness Level 1 the basic principles of technology have been researched and recorded in the verification of budget proposals. Later Technology Readiness Level 2 can formulate technology concepts and applications for using verifiers in increasing budget absorption capacity

NYS advocates encouraged by budget proposal, urge COLA hike

New York State advocates said that while they are pleased with the governor's FY 2024–2025 executive budget proposal, which includes criminal justice reform efforts and new mental health courts, sufficient funds are still very much needed to address the mental health workforce shortage crisis and fill jobs for workers given the more than 30% job vacancy rate at most programs across the state.

Enhancing the Role of Parliament in the Budget-Making Processes

A budget is an important financial plan that provides a framework for the effective allocation of resources and is thus vital for ensuring effective public financial management. Parliaments play a critical role in ensuring that budgets deliver their intended outcomes. It is the responsibility of Parliaments to exercise oversight roles over the executives’ budget proposals, scrutinise budget information, and depending on the government system in place, approve, amend, or draft a new budget. The aim of this paper is to explore mechanisms that can be used to enhance the role of Parliament in budget-making processes by focusing on gender budgeting, budget reforms, and capacity building through the establishment of Independent Financial Institutions (IFIs) such as Parliamentary Budget Offices (PBOs) as mechanisms of enhancement. Based on the aim of this paper, the researcher chose to use a descriptive research design and employed a desktop research approach through a literature review. The relevant data was collected from various sources such as books, journals, and the internet. The online sources included in the academic database and government portals containing information relating to Parliaments, budgeting processes, and budget management. The findings suggest that Parliament plays an important role in ensuring that a budget is transparent, accountable, and responsive to the needs and demands of the public, including women and marginalised groups. It is also evident that some of the main challenges faced by Parliament to ensure an effective budgeting process include limited resources, political interference, and inadequate public participation. The study concludes that parliamentary involvement during the budget-making process is critical and therefore recommends strengthening the institutional capacity of Parliament, promoting public participation in the budget process, and ensuring gender-responsive budgeting in all stages of the budget cycle. Keywords: Parliament; Budget; Budget-making processes

Budget Communication, Final Authority, And Negotiation On Budgetary Proposal : An Experimental Study

This study aims to investigate the relation between budget communication, final authority and negotiation on budget setting which analyzed by Agency Theory. This research used 2x3 between subject experimental design of budget communications and final authority treatments. The results of this study show that less slack is created when budget proposal requires a factual assertion, but it’s not when manager not requires factual assertion. Meanwhile, in final authority condition, manager creates budget slack more when they have final authority than owner’s authority. This study show an evidence that there is no significant interaction between budget communication and final authority in creating budget slack. Additionally, this study finds that negotiation can influence manager’s performance although it’s measured by budget slack or output of production. Negotiation can reduce budget slack. The performance test (which is measured by ability of manager to make product) show that as a whole is not have difference significantly. Meanwhile, for budget slack show that slack in No Factual Assertion treatment is higher than Factual Assertion treatment.
 Keywords: Participative Budgeting, Budget Communication, Final Authority, Negotiation, Budget Slack, Manager’s Performance.

Increasing Return of Marketing Investment (ROMI) Case of an Indonesian Fintech Startup Company

During 2023 global economic recession, economic growth is forecasted to decrease from 6% in 2021 to 2,7% in 2023, causing higher inflation and decreasing consumers buying power. Therefore decreasing investors’ appetite for the private market. The Venture Capital (VC) investors are avoiding risky start-ups and opt a more secure investment, making start-ups are struggling to raise funds and expected to survive at least for the next few years. PT ABC is an Indonesian fintech start-up company, providing payment system that offers free interbank transfer service for more than 7 million users and hundreds of companies and SMEs to date. As a start-up company funded by Venture Capital investors, PT ABC is impacted directly by the decreasing of investor appetite to fund. The survival strategy of PT ABC is to shift the business goal from “market growth” to “revenue growth”, with the implementation of cost cutting and increasing revenue. The functions that get the most of cost cut is Marketing, as employee layoff is not an option in PT ABC. Currently, PT ABC’s CMO does not an existing method to justify the marketing spending and how it ties with annual revenue goal, therefore does not have any insight of which marketing channels are productive and unproductive to revenue gain, which is the basis to determine where the cost should be cut from. Marketing Mix Modelling (MMM) is a multilinear regression with time series analysis that uses spending of each marketing channel as independent variable and sales revenue as dependent variable, with the purpose to determine the Return on Investment (ROI) as a measure of profitability, added with the Economic Value Added of Marketing (EVAM) as a measure of the production of shareholder value. This research is supported with AARRR framework to understand in which stage of the customer journey flow that requires the most support from marketing and sales. The solutions from MMM analysis are in the form of marketing budget proposals to boost revenue, also the implementation of MMM dashboard. From the AARRR framework, obtained the insight that PT ABC’s users took a longer time to understand the product value, however, once the users are activated, they tend to be loyal user. Therefore, the stage between Acquisition to Activation requires the most attention and support from the marketing and sales team.

Natural Resource Management in the Perspective of Fiqh Rules: An Islamic State Budget Proposal For Indonesia

One of the measuring tools to determine the level of progress of a country is the level of consumption per capita of its population. The level of consumption is the main indicator of purchasing power that shows the level of welfare of the population of a country. Increased purchasing power and welfare can be created through various policies, one of which is reducing production costs. One component of production costs that can be eliminated is taxes, so it is necessary to initiate a state revenue budget without taxes. This study aims to calculate the potential of natural resources in Indonesia that can be explored and exploited as the main source of income in the State Revenue and Expenditure Budget. This research uses a literature study approach from reliable sources. Data and documents are processed to be evaluated economically and classified into three categories, namely energy sources or mining products, forest products, and marine products. The budgeting analysis is carried out with a study of muamalah fiqh which will produce a formulation or proposal for the state budget of revenue and expenditure in an Islamic perspective. The findings in this study indicate that the economic value of natural resources produced in Indonesia is capable of generating real wealth that is relevant to be used as the main source of income, in addition to sources of zakat, infaq, waqf, and grants which are also sources of state income in an Islamic perspective. Through this paper, it is hoped that it will create understanding and awareness among state leaders and managers to optimize natural resources in the policy of state revenue sources, so that taxes which are production costs can be minimized or even abolished. Thus the ideals of creating people's welfare can be realized immediately.

Pemodelan Perawatan dan Perbaikan Berbasis Keandalan Pada Mesin Induk Tipe Bolnes/10 Dnl di Kapal Latih Taruna

Cadet Training ship which was operated by Politeknik Ilmu Pelayaran Semarang have old enough, it was built in 1984 . In that age, some damages in the machinery occur specially the main propulsion engine. Maintenance activity is done in the hope that it can maintain the machinery function under normal condition.The research is started by data taking from the engine log book to get TTF, by observing the failure pattern, the writer can determine the critical system and component to make its blocks diagram function. Then, the model of component failure is analysed with FMECA and the help of weibull++ software, the writer try to find the exact opportunity distribution parameter. Analysing the reliability quantitatively, the writer finds the component reliability value. Premium solver Microsoft excel is used for optimizing the maintenance and repair schedule determination. The result of the research shows that maintenance interval and optimum repair with minimum cost is designed every two years for the docking. The amount of the budget proposed for 2 years is Rp 1.193.489.636,- divided into 2-years budget proposal, that is Rp 477.395.855,- in the first year or Rp 39.782.988,- each month and Rp. 716.093.782,- in the second year or Rp 59.674.482,-each month.

Paediatric clinical trials need paediatric clinical trial budgets.

Clinical trials and the need for new treatments were recently listed among the most important factors for child health. The aim of the present study was to describe some of our experiences with budget preparations in paediatric clinical trials. We selected ten trials sponsored by the pharmaceutical industry at the Pediatric Clinical Research Center at Sahlgrenska University Hospital in Gothenburg, Sweden. We compared the sponsor´s initial budget (budget proposal from the sponsor), with the final budget (negotiated and agreed between sponsor and site) and identified areas where discrepancies may arise. The mean difference in total budget amount between the initial budget and the final budget was +60% (mean 59%, range 31 to 139%). The costs for preparation of the clinical trial, time spent for study activities, and costs for examinations were identified as key budget items for these differences. Our findings indicate that a substantial part of the trial-related costs would not be covered by the sponsor, had the initial budget been accepted. A thorough review and budget negotiation, as well as to have a dedicated team-member for this task, are essential to ensure equitable responsibility for the study-related costs and to avoid discontinuation of trials.

Translational and transdisciplinary research in energy balance and cancer: past is prologue.

Obesity, defined as a body mass index ≥ 30 kg/m2, is associated with an increased incidence of 13 cancers and increased mortality of 14 cancers (1,2). Obesity is strongly linked to poor diet and physical inactivity, which are also independent risk factors for cancer incidence and mortality (3-5). Estimates suggest that by 2030 obesity will overtake tobacco as the most common preventable risk factor for the development of cancer. Today, approximately 40% of US adults have a body mass index > 30 kg/m2, with rates significantly higher in Black and Hispanic individuals, especially women (6). Rising rates of obesity and associated factors threaten to slow advances in cancer prevention and treatment, underscoring the critical need for research on the causal role of body composition, physical activity, and diet in cancer risk and outcomes. Substantial gaps exist in our understanding of the relationship between energy balance and cancer. Much of the evidence to date has focused on breast cancer, generated from individuals of middle-to-higher socioeconomic status with early-stage malignancies (4). Research is needed to understand the role of obesity in influencing risk and outcomes of understudied obesity-associated cancers and in racial and ethnic minorities, patients undergoing active treatment or who have metastatic disease, cancer survivors with low income and who live in rural settings, as well as younger and geriatric populations. Mechanistic research is needed to elucidate associations of energy balance with the microbiome, epigenetics, immune function, immunotherapy, and cancer. Research is also needed on how to effectively implement and disseminate lifestyle interventions in oncology practice. In addition, research must focus on how to develop and assess successful multi-level intervention strategies at the individual and community levels. The National Cancer Institute Fiscal Year 2022 Annual Plan and Budget proposal featured obesity and cancer as a scientific topic and highlighted the importance of investing in training the next generation of cancer researchers (7). Transdisciplinary training is needed to prepare researchers to innovatively address these complex topics.

Analisis Penyaluran Dana CSR pada PT Bank Sumut

Companies that benefit from the business they run should not think about themselves, companies must also think about the community and the surrounding environment to provide a form of social responsibility or Corporate Social Responsibility (CSR). One of the regional owned enterprises (BUMD) of North Sumatra, namely: PT. Bank Sumut which holds a Corporate Social Responsibility program regularly every year with funds from CSR programs distributed to several sectors, such as the education, health, social and economic sectors. This research is qualitative in nature, to collect data and information obtained in this study is primary data collected from interviews at PT. Bank of North Sumatra, as well as secondary data collected from the annual report site at Bank of North Sumatra. Related data were analyzed using descriptive method. Data collection techniques were analyzed using interviews and questionnaires from the Head of CSR. The results showed that the process of channeling CSR funds for the Bank of North Sumatra was carried out by submitting CSR proposals which were funding in nature, namely funding for programs that had been submitted to the North Sumatra bank as programs that would be funded with CSR. government work forum teams as well as those directly submitted to the North Sumatra bank will then be analyzed and reviewed by the company. After the CSR funds are handed over to the beneficiaries, the program can be directly run in accordance with the activities that have been proposed in the previous work budget proposal and costs. And accountability reports by beneficiaries and re-verified by the North Sumatra Bank CSR team.
 Keywords: CSR (Corporate Social Responsibility), Bank of North Sumatra

Editorial: Effective Direct-Acting Antiviral Treatments Support Global and National Programs to Eliminate Hepatitis C

Eliminating an infectious disease aims to result in no residual disease in a specific geographic area due to deliberate efforts, which may require ongoing control measures to prevent the re-establishment of infection transmission. Currently, no effective vaccines prevent hepatitis C virus (HCV) infection. However, during the past decade, oral direct-acting antivirals (DAAs) have been developed and approved for the treatment of HCV that result in a 'cure' in more than 95% of people infected. Morbidity and mortality from untreated hepatitis C result from liver failure, cirrhosis, and HCC and can be prevented by curative treatment with DAAs, which also prevents HCV transmission. Morbidity and mortality from untreated hepatitis C result from liver failure, cirrhosis, and HCC and can be prevented by curative treatment with DAAs, which also prevents HCV transmission. In May 2016, the World Health Assembly of the World Health Organization (WHO) proposed the first global health initiative on viral hepatitis, which proposed the elimination of hepatitis B and C by 2030. In March 2023, the US President announced that in the 2024 fiscal year budget proposal, a 5-year program was approved to eliminate hepatitis C in the US, using a screening and treatment approach. This Editorial aims to present the development of effective and curative DAA treatments for hepatitis C that support the WHO and US Federal programs for disease elimination.

Proposed Budget Would Provide $500 Million More for NCI.

President Joe Biden released his proposed budget for fiscal year 2024, which would provide a $500 million increase for the NCI, with $1.7 billion for agencies within the Department of Health and Human Services to support Cancer Moonshot activities. The budget proposal is the first step in a process during which Congress ultimately makes the decision on spending.

Penerapan Community Based Mitigation dalam Pengurangan Risiko Bencana Banjir Di Desa Lundo Kecamatan Benjeng Kabupaten Gresik

Disaster mitigation has the aim of reducing the impacts that arise, especially for local residents and increasing public understanding in dealing with the impacts and risks of disasters. The purpose of this study is to find out and explore the implementation of community based mitigation in reducing flood risk in Lundo Village, Benjeng District, Gresik Regency. The research method used descriptive qualitative with sampling technique using purposive sampling and snowball sampling. The results of the study can be concluded that the implementation of community-based mitigation has been carried out by Lundo Village. This is evidenced by the strengthening of community-based organizations with mutual cooperation efforts, the construction of embankments and the participation of energy and thoughts by the local community. Identifying needs and priorities by observing the conditions and the affected environment. Develop budget proposals for funds to be given to affected residents by collaborating with other organizations such as youth ansor. Encouraging participation with the aim of preventing excessive disaster risk by conducting socialization. Integrating mitigation with infrastructure development for disaster risk prevention