Budget Reports Research Articles

Reform of the Irish health system towards Universal Health Coverage and the role of the private sector

Abstract Introduction Ireland stands as a compelling case study of a High Income Country setting out on Universal Health Coverage (UHC) reforms. The Irish health system has historically been a two-tier system with a large private sector and a high proportion of the population holding private health insurance (48% in 2023). The reform programme Sláintecare, adopted as a policy direction by all political parties, aims to introduce UHC, strengthen primary care capacity, address inequitable access and decentralise decision-making. The overall aim of this study is to chart the progress of the Sláintecare reforms, from their introduction in May 2017 up to December 2023, and to explore how they have changed throughout implementation. Methods A document analysis was undertaken using the READ approach. Department of Health publications, Budget reports, Service Plans, National Development plans, minutes of Health Service Executive committee meetings and transcripts of the Joint Committee of Health sessions in the Irish parliament were uploaded to NVivo and a content analysis was conducted, utilising predetermined themes. Results Areas that have made the most significant progress include the expansion of community care and lowering of some out-of-pocket costs. Since implementation began, one approach the government has taken has been to use the private sector to fill capacity gaps in the public system. For example, strategies for reducing waiting lists and using community diagnostics have largely used the private sector. However, through using the private sector, money is taken away from building capacity in the public system, which was the original goal of Sláintecare. Conclusions The private sector plays a significant role in providing care in Ireland and leveraging this for the benefit of public patients could play a positive role towards UHC, provided that funding for a purchaser-providers type model for some services from the government could be guaranteed into the future.

ANALISIS SISTEM PENGELOLAAN KEUANGAN DANA DESA NAGORI MARIHAT BARIS KECAMATAN SIANTAR KABUPATEN SIMALUNGUN

This research aims to determine the financial management system for Nagori Marihat Baris village funds, Siantar District, Simalunggun Regency. Meanwhile, data collection was carried out using interviews and documentation. The population in this research is the budget report and realization of Nagori Marihat Baris village funds from 1975-2023. The sample in this research is the budget report and realization of village funds in 2021-2022 with all village officials and the Nagori Marihat Baris community. The method in this research uses a qualitative descriptive method.The results of this research show that the financial management system for Nagori Marihat Baris village funds uses the Siskuedes application system which makes it easier to operate in conveying activities and programs for the activities carried out, however there are several stages of financial management of village funds in Permendagri No. 20 of 2018 that are still not appropriate based on financial management system, among others: 1). Related planning is the design mechanism for village fund management planning, minimizing wasted costs, integrating policies or opinions, principles and technical preparation.2). The related implementation is revenue and expenditure, making a budget plan for activity costs and carrying out activities, being responsible for the implementation of activities. 3). Related administration is managing village finances, recording every incoming and outgoing budget and closing the cost budget book. 4). Related reporting is submitting implementation realization reports to superiors, knowing the progress of implementing activities and transparency. 5). The related accountability is submitting a realization accountability report and an accountability report submitted no later than 3 months after the end of the relevant budget year as determined by village regulations.

Analyzing Post-2010 China-US Defense Expenditures: Uncovering the NewArmsRace

The New Arms Race encapsulates a dynamic geopolitical competition characterized by escalating military capabilities and strategic posturing between the U.S and China. Amidst the intensifying Sino-US arms race, the objective of this research is to examine the trends and patterns of Sino-USdefense spending’s (2010-2022) to analyze the evolving military competition's strategic, economic and social implications, contributing to the discourse on global security and stability. Data from reputable sources like SIPRI, IISS, plus official budget reports and defense White-Paper’s inform the analysis. Using a mix-method approach, quantitative data is descriptively presented to highlight trends, patterns, and significant changes over time. Plus, qualitative analysis is conducted to interpret the implications of these expenses, drawing on International Relation’s theories and expert opinions to assess how shifts in military spending influences power dynamics, alliances, and conflicts? The results show that, the global military expenditures surpassed $2240 billion. China's defense spending has seen a 29-year consecutive increase, while the US maintains its top spender status, propelled by ongoing modernization efforts and diverse geopolitical strategies. This study is Grounded in the "Security Dilemma" framework, assumes that potential enemies would viewa country's attempts to strengthen its security as a threat, setting off a cycle of action and reaction that deepens mutual suspicions and contributes to the potential for an arms race. Due to the Sino-US ongoing military modernization plans and diverse geopolitical strategies, it is suggested that this tendency will persist in the foreseeable future.

Perencanaan dan Kinerja Keuangan Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Gowa

This research aims to find out the planning of the Gowa Regency Regional Revenue and Expenditure Budget Report (APBD) in 2024 and 2025 using the least squares trend technique and wants to know how well the Gowa Regency Regional Financial Management Agency (BPKD) Financial Performance will be in 2024 and 2025 the future will be based on the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The type of research used is descriptive quantitative. The data processed is the Regional Revenue and Expenditure Budget Realization Report for 2020 to 2022. The data collection technique used in this research is documentation techniques. The data analysis technique is forecasting using the Trend least square formulation and the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The results of the research show that the projected regional income and expenditure budget (APBD) report for Gowa Regency in 2024 and 2025 will experience a deficit of IDR. (114,637,699,688.89) and Rp. (166,991,785,688.33). Meanwhile, the financial performance of the Gowa Regency Regional Financial Management Agency (BPKD) in 2024 and 2025 is poor, seen from the results of calculating the regional financial independence ratio, it is classified as very low and in the relationship pattern (Instructive) category, with details: in 2024 it is 19% and in 2025 will be 20%, then the decentralization degree ratio is classified as low, with details: in 2024 it will be 16% and 2025 it will be 17%, and the growth ratio is relatively low, with details: in 2024 it will be 5% and in 2025 it will be 4%.

Penerapan Anggaran Penjualan Sebagai alat Perencanaan dan Pengendalian Persediaan Barang Jadi untuk Mengoptimalkan Laba

This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the object under study based on facts, by collecting data processing such as collecting related data, namely raw material costs, labor costs and factory overhead costs. The data examined in this research is from 2021 to 2022 as a basis for calculating sales forecasts in 2023 which will then be prepared for implementing the sales budget. From the results of the research that has been carried out, it shows that the implementation of the sales budget at CV Wecono Asri is more controlled compared to before the sales budget was prepared because the resulting acquisition costs also increase due to the difference between the profit and loss budget report and the profit and loss realization report, which produces results The final difference in profit and loss was IDR 16,660. So with these results it is recommended that CV Wecono Asri prepare a sales budget, production budget, raw materials budget, labor budget and factory overhead budget, the company will get a greater profit than the previous year.

Model of Machine Learning for Prediction and Optimization of Oil and Gas Operating Costs in Indonesia

This study leverages machine learning techniques to predict and optimize operational expenditures (OPEX) in Indonesia's oil and gas industry. By analyzing historical data from Work Plan and Budget (WP&B) reports from 2017, the research identifies key factors influencing OPEX, such as production location, oil characteristics, and development stages. The Random Forest model demonstrated the highest predictive accuracy with an R-squared value of 0.92 and Mean Squared Error (MSE) of 4.5. The findings highlight significant cost-saving opportunities, particularly in Kalimantan and Papua. These insights support strategic planning and decision-making, emphasizing the transformative potential of machine learning in enhancing operational efficiency and sustainability in the oil and gas sector.

ANALISIS SISTEM PENGELOLAAN KEUANGAN DANA DESA NAGORI MARIHAT BARIS KECAMATAN SIANTAR KABUPATEN SIMALUNGUN

This research aims to determine the financial management system for Nagori Marihat Baris village funds, Siantar District, Simalunggun Regency. Meanwhile, data collection was carried out using interviews and documentation. The population in this research is the budget report and realization of Nagori Marihat Baris village funds from 1975-2023. The sample in this research is the budget report and realization of village funds in 2021-2022 with all village officials and the Nagori Marihat Baris community. The method in this research uses a qualitative descriptive method. The results of this research show that the financial management system for Nagori Marihat Baris village funds uses the Siskuedes application system which makes it easier to operate in conveying activities and programs for the activities carried out, however there are several stages of financial management of village funds in Permendagri No. 20 of 2018 that are still not appropriate based on financial management system, among others: 1). Related planning is the design mechanism for village fund management planning, minimizing wasted costs, integrating policies or opinions, principles and technical preparation.2). The related implementation is revenue and expenditure, making a budget plan for activity costs and carrying out activities, being responsible for the implementation of activities. 3). Related administration is managing village finances, recording every incoming and outgoing budget and closing the cost budget book. 4). Related reporting is submitting implementation realization reports to superiors, knowing the progress of implementing activities and transparency. 5). The related accountability is submitting a realization accountability report and an accountability report submitted no later than 3 months after the end of the relevant budget year as determined by village regulations.

PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA KABUPATEN DI PROVINSI SUMATERA UTARA

This study aims to determine the effect of economic growth, regional original income and general allocation funds on the allocation of the capital expenditure budget in North Sumatra Regency in 2018-2020. Several previous studies on the capital expenditure budget showed different results. Therefore this research, this research needs to be done to retest the theory of capital expenditure budget. The sample of this study is the entire population consisting of 3 years. The research method used is qualitative by using secondary data sourced from APBD budget reports obtained from the official website of the directorate general of financial balance at the Ministry of Finance and from the Central Statistics Agency. The data analysis technique used is descriptive statistical analysis and multiple linear regression analysis. The analysis process used first is descriptive statistics, classical assumption test, then hypothesis testing. The results of this study partially show that economic growth, local revenue and general allocation funds have a significant effect on the capital expenditure budget. And the simultaneous results of economic growth, regional original income and general allocation funds have a simultaneous effect on the capital expenditure budget

Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih

In the business world, effective and efficient cost management is the key to optimizing company profits. The aim of this research is to examine the effect of production and operational expenditure on profit levels at PT Bakrie Metal Industries. The sample in this research refers to the production planning budget report. The method used is a descriptive quantitative research approach, with data obtained through the process of collecting information from production budget planning reports from 2020 to 2022 at PT. Bakrie Metal Industries, a company specializing in the production of corrugated metal products and fabrication projects. The research subject involves production costs, operational costs and net profit from the period 2020 to 2022. Data analysis was carried out through a number of techniques, including normality tests, heteroscedasticity tests, multicollinearity, autocorrelation test, correlation test, multiple linear regression test, coefficient of determination test, as well as t test and F test. The analysis process uses SPSS version 22 software. The results of this research indicate that production costs have an insignificant influence on net profit, while operational costs show a significant influence on net profit. Furthermore, it was found that both production costs and operational costs had a significant impact on the level of profitability at PT Bakrie Metal Industries.

Budget Management of the Aceh Government: An Analysis of the Maqāṣid al-sharī’ah Approach

Aceh is a region that has special autonomy and privileges based on law within the Unitary State of the Republic of Indonesia. In terms of the application of the special autonomy, four pillars shall be enacted by the government, including the implementation of religious life and the role of religious scholars in making regional policies in the context of Islamic law. This present study aims to examine the realization of regional expenditures based on their functions in accordance with the maqāṣid al-sharī’ah (objectives of the Islamic law). This normative legal study analyzed data by using the theory of maqāṣid al-sharī’ah. The data consisted of documents such as Aceh Regional Revenue and Expenditure Budget (APBA) reports, legislations, and relevant articles and books. The findings of the study revealed that the determination of regional expenditures has been moderate and reflected the realization of the maqāṣid al-sharī’ah, although less optimal. In addition, the implementation of APBA management has been in line with the maqāṣid al-sharī’ah, including protecting soul, property, religion, mind, and lineage. Yet, in the concept of maqāṣid al-sharī’ah, the proposed order should be protecting religion, soul, mind, lineage, and then property. Despite following the maqāṣid al-sharī’ah, the order of the implementation of APBA management differs from that developed by Muslim scholars. However, such hierarchical order needs not to be understood as is, since in certain conditions (i.e., emergency), protecting soul should be more prioritized than protecting religion. Moreover, the category of budget management cannot be distinguished diametrically, i.e., protection of mind also includes protection of religion since it involves funding for education and dayah (Islamic boarding schools).

Efektivitas penggunaan anggaran belanja terhadap biaya operasional sebagai alat ukur penilaian kinerja pemerintah pada Badan Pendapatan Daerah Kota Manado

The Manado City Regional Revenue Agency as a regional apparatus (SKPD) is based on Manado City Regional Regulation No. 1 of 2019 concerning the establishment and composition of Manado City regional apparatus and Manado Mayor Regulation No. 11 of 2019 concerning the position, organizational structure, objectives and functions and work procedures of the Manado City Regional Revenue Agency.In the work program implemented, there are assumptions that may become problems with budget realization in the future. This study aims to determine the expenditure budget in assessing performance through the Effectiveness Calculation at the Manado City Regional Revenue Agency. The type of research used is a qualitative method, the data processed is in the form of Budget Realization Reports and Physical and Financial Realization of the Manado City Regional Revenue Agency from 2020 to 2022. The technique used is measuring effectiveness in the 2020 to 2022 budget report. The results of this study state that in the results of the effectiveness ratio, it is stated that in 2020 and 2022 the criteria are "effective". However, in 2021, there was an error in planning triggered by weak planning and inappropriate budget priorities which caused ineffectiveness in the use of the budget and affected the performance of the agency at that time.

ANALISIS KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH PADA PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN ASLI KOTA MAKASSAR

<p>This study aims to determine the development of the contribution of local taxes and regional levies to the local revenue of Makassar City. In this study, data were obtained through observation, documentation, and literature study. The population includes all reports on the realization of the budget, reports on the realization of regional levies and regional taxes for the City of Makassar, and as a sample, reports on the realization of regional income and budget reports for 2020-2023. Meanwhile, the analytical method used is the contribution of PAD, namely Regional Taxes and Levies. The results of this study indicate that the contribution of Regional Tax Revenue and Regional Levies to regional original revenues often fluctuates or is not constant from 2020-2023. Based on the contribution of local taxes and regional levies to regional original income, it has fluctuated or not been constant in the last three years (2020-2023) where the lowest contribution of local taxes to PAD in 2022 is 99.36% and the highest contribution of regional taxes to PAD in 2021 of 99.49% while regional levies have increased in 2022 by 63.97% from the previous year. So, it can be concluded that regional tax revenues and regional levies have increased depending on Regional Original Revenue, which can be concluded that the contribution of regional taxes and regional levies depends on Makassar City Regional Original Revenue.</p>

The Moderation Role of Budget Ratcheting: The Relationship Between Fiscal Decentralization and Regional Spending

This research aims to determine whether there is a relationship between fiscal decentralization and local government public spending in Indonesia. This research also aims to determine how budget ratcheting can strengthen the relationship between fiscal decentralization and local government regional spending in Indonesia. This research is a development of a which was modified by adding a Budget Ratcheting variable as moderation. The method used in this research is quantitative by analyzing data collected from provincial-level regional expenditure budget reports in Indonesia from 2018 to 2022. The research results show a significant influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD). Still, there is no significant influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD), which is moderated by the Budget Ratcheting (RB). There is a significant influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD) after adding control variables (PAD and PL). However, there is a moderating influence of theBudget Ratcheting (RB) in strengthening the influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD) after the control variables (PAD and PL) remain insignificant, so it can be stated that theBudget Ratcheting has not been able to strengthen the positive relationship between fiscal decentralization and regional spending after adding the control variables (PAD and PL).

Assessment of the impact of socio-economic indicators of the Volga Federal District of the Russian Federation on the number of payers of the Professional income tax

This article examines the impact of socio-economic indicators of the Volga Federal District (hereinafter – VFD) on the number of payers of the special tax - «Professional income tax (hereinafter – PIT)». The relevance of the article is due to the need to assess various socio-economic effects that cause an increase in the number of PIT payers in the regions of the Russian Federation. The purpose of this article is to identify these socio-economic indicators and then assess their impact on increasing the number of PIT payers in the region, which allows us to develop measures aimed at tax management in a particular region. Using econometric modeling methods, the authors assessed the impact on the number of PIT payers of such socio-economic indicators of the regions of the Volga Federal District as the number of individual entrepreneurs (hereinafter referred to as sole proprietors), GRP, the execution of regional budgets on PIT revenues, unemployment and nominal accrued wages. The materials used in the research process were obtained from open sources of official state statistics, consolidated tax and budget reports. The main results of this study are: - the indicator of the number of sole proprietors has a positive relationship with the number of PIT payers, which allows us to conclude that in regions with a larger number of individual entrepreneurs, the number of NPD payers is also growing; - the indicator of the number of unemployed has an inverse relationship with the number of PIT payers in the regions of the Russian Federation; Based on the results of an econometric study, the author concludes that a number of socio-economic indicators of the regions of the Volga Federal District have a significant impact on the number of PIT payers.

A Deep Dive into an AI Startup Company in the Pandemic

ABSTRACT This case allows students to apply managerial accounting concepts and analytical skills to solve a new, relevant, and ambiguous problem. Using the COVID-19 pandemic as the backdrop setting, this case takes students on a roller-coaster ride as they help a CEO of a high-tech startup company cut costs and increase sales to weather a highly uncertain and financially precarious environment. Based on a past budget report, students incorporate uncertainty into the planning process and provide managerial accounting insights to the CEO to make decisions as the company changes its business model in response to the pandemic. They analyze costs, revise the budget, predict cash runway under different scenarios, and integrate nonfinancial considerations with quantitative analysis in the decision-making process. JEL Classifications: L21; L26; M13; M41.

ANALISIS ANGGARAN BIAYA SEBAGAI ALAT PENGENDALIAN MANAJEMEN PADA PT. XYZ

The purpose of this research is to identify and describe the causes of the difference between the budget and the adverse realization and the handling efforts made by PT XYZ. The research method used is descriptive with a qualitative approach. The methods used in this research process come from interviews and documentation from the cost budget report data for 2021-2023 at PT XYZ. The data analysis technique uses Miles and Huberman. The findings of this study indicate that there are 2 factors that cause the difference in budget losses at PT. XYZ, internal factors, namely the company management has not been optimal in analyzing the development of budget realization and lack of coordination between members. While external factors are delays in material delivery so that the project is completed late. The control efforts made are to carry out good budget planning, analyze the cost budget, add several suppliers, and conduct a price survey first.

Constitutional Guarantees for Approving the General Budget in Jordanian Legislation

Objective: This paper aims to discover the fundamental law's potential to protect individual rights in constitutional guarantees in Jordanian legislation.
 
 Method: The deductive legal approach was used, where data was collected by extrapolating general budget reports in Jordanian legislation related to constitutional guarantees, in order to reach the results.
 
 Result: The results showed that is that Jordan's law is the most advanced in the Arab world and that it is a constitutional monarchy that is an independent Arab sovereign state. Also, It has also been deduced from goal two that the Jordanian constitution prohibits discrimination against persons residing in the country or individuals of the country, i.e. Jordanians.
 
 Conclusion: As a result, Jordan's constitution has to be updated in order for there to be no discrimination among individuals, regardless of whatever countries they belong to and reside in.

PENYERAPAN ANGGARAN DI PROVINSI ACEH

Budget absorption is one of the important indicators in evaluating the financial performance of local governments. This study aims to identify the factors influencing budget absorption in Aceh Province by investigating the impact of the previous year's budget balance and local revenue on budget absorption in Aceh Province. The data used is secondary data collected from the financial and budget reports of Aceh Province for the period 2016-2022. The analytical method used is multiple linear regression using SEM PLS software. The results of the study indicate that the independent variables, previous year's budget balance and local revenue, have different impacts on budget absorption in Aceh Province. The implication of this study is the importance of effective and efficient budget management at the local level to ensure optimal budget absorption.

INFLUENCE OF GENERAL ALLOCATION FUND, SPECIAL ALLOCATION FUND, AND CAPITAL EXPENDITURE ON FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT

The goal of the research is to ascertain how capital expenditures, special allocation funds, and general allocation funds affect government financial performance as evaluated by regional financial independence. Through capital expenditure, special allocation funds, and general allocation fund, local governments can build infrastructure that will provide long-term benefits, provide services to the public, and develop regional investments. The Minister of Finance of the Republic of Indonesia in 2021 highlighted the very low realization of the regional government budget reports. The data used is the Financial Reports of the Regional Government, namely the budget as well as realization report, transfer to the region and village fund report, and regional government budget reports from Regencies and Cities of North Sumatra Province for 2017-2022. The population is 33 regencies aswell as cities in North Sumatra, with a total sample size of 198. Panel data regression using saturated sample approaches is the analytical approach used. Measurements for capital expenditures, special allocation funds, as well as variable general allocation funds are made using realized values represented in rupiah. This research also provides an international perspective to show that general allocation funds and capital expenditure have a significant positive influence on local government financial performance, and special allocation funds have a significant negative influence on local government financial performance.

ANALISIS PERBANDINGAN LAPORAN KEUANGAN LABA RUGI PT. PELINDO REGIONAL 1


 Pelindo 1 Provincial North Sumatra was the target of this study. This study aims to investigate and clarify the origins of financial statements as well as the variables affecting PT's profitability and income. Geographical Pelindo 1. The hypothesis concerning the relationship between financial summaries of benefit and loss and benefit and loss on organization is the one used in this investigation. This study employed a quantitative approach. PT. Pelindo Territorial 1 benefit and misfortune budget report data from the previous 2 (two) years' worth of research. This study uses flat examination for information analysis. According to level analysis results, net gain increased by (11.8%) in 2020–2021, while working pay increased by (636.4%) over the previous year. Profit after tax and total profit both grew by 1,359.2% in the current year. Given that the effects of the global Coronavirus pandemic are still being felt, as well as a flawed model that upsets the standard method of handling import containers, there will be a decrease in benefits organization in 2020. As a result, certain regions and countries won't be able to receive deliveries as expected due to lockdown.