Budget Reports Research Articles

2024 Nebraska Crop Budgets — a Mixed Review with Some Costs Higher, Some Lower

While field operation costs are projected higher for the 2024 Nebraska crop enterprises, some material input costs are lower than were projected for 2023. One driving force on lower cost projections for 2024 is 20% to 40% less on fertilizer prices is factored in on many budgets, and five pounds less nitrogen fertilizer was entered for a majority of the corn budgets due to continued improvement of application practices. Cost scenarios for individual producers can vary based on their timing of input purchases and price variabilities. The 84 1Nebraska crop budgets are now available online in three formats with a complete 96-page pdf report, an Excel file, along with links to all of the budget reports created using the Agricultural Budget Calculator (ABC) program where enterprise budget data can be downloaded into user accounts and then modified for individual farm operations.

The Effect of Auction Fee, Administration Fees of State Receivables Management and Management of State-Owned Assets Against Actualization of State Non-Tax Revenue on Kantor Pelayanan Kekayaan Negara dan Lelang Medan Period 2019-2021

This study examined the effects of auction fees, state receivables management costs, and state property management costs on the realization of non-tax state revenue at the State Asset Service Office and Medan Auction from 2019 to 2021. The Medan KPKNL Performance Achievement Report, which contains the Budget Report and Realization of PNBP for the 2019–2021 year and has a total population of 36, is the population in this research. Due to the large population in this study being relatively small (limited), the sample was chosen using the saturation or census sampling approach. To characterize each variable in this study, this form of research employs a descriptive quantitative technique utilizing secondary data. The Statistical Product and Service Solution (SPSS) Version 25 will process the data. The data analysis method used in this study employs multiple linear regression analysis tests, a coefficient of determination test, a partial hypothesis test (t-test), and a simultaneous test (F test) with a significance level of 0.05. Each variable is stated to have a positive and significant effect on Non-Tax State Revenue based on the results of data analysis tests that have partially been conducted on Auction Fees, Administrative costs for managing state receivables, and Management of state property, and the consequences of research simultaneously stated that all independent variables have an effect positive and significant to PNBP simultaneously with the test results of the coefficient of determination showing in 72.1%.

KEJUJURAN DALAM PELAPORAN ANGGARAN Dengan Pendekatan Kuasi Eksperimen

Abstract: 
 Business practices carried out by company owners sometimes set targets that are too high so that budget managers use any means to meet these targets. Budget managers tend to provide dishonest or semi-honest budget reports by using sources of budgetary slack by using the benefits of direct or indirect budgetary slack. This study tries to use the basic concept of measuring budgets using financial elements so that managers are more interested in committing fraud than the concept of measuring using non-financial ones. Furthermore, elements of participatory budgeting are included which allows dishonesty to occur in budget reporting due to information gaps between lower managers and company owners.
 This study aims to determine how the basic influence of budget measurement, the benefits of budgetary slack, and participatory budgeting with the dependent variable, namely the honesty of budget reporting with a quasi-experimental method. This study was attended by 120 undergraduate accounting student participants who were divided into 4 experimental groups (2x2).
 The results of this study show that the basis for measuring the budget, the benefits of budgetary slack, and participatory budgeting have a significant effect on the honesty of budget reporting.
 
 Keywords: Financial and Non-Financial Measurement, Benefits of Budgetary Slack, Honesty in Financial Reporting.

Impact of capacity underutilization of milk processing plants on employment multipliers

The investigation into the employment-generating capacity of industries has captured the interest of numerous scholars on a global scale. However, there is a paucity of literature on the impact of the capacity underutilization of dairy processing plants (DPPs) on employment multipliers. This study employed secondary data sourced from the Tanzania Ministry of Livestock and Fisheries’ budget reports for the fiscal year 2022/23. Using the Leontief Input‒Output simulation model, the study establishes the effects of low utilization of milk processing plants on employment generation. The study establishes employment gaps created by capacity underutilization of DPPs along the milk value chain. The fact that the available DPPs operate at just 23.4 % of their total capacity constrains employment opportunities across the entire value chain. Approximately 500,000 Full-Time Equivalent (FTE) minimum wage jobs (i.e., direct, indirect, and induced) are lost annually, highlighting the need for measures to address the challenge of undercapacity utilization of DPPs. Furthermore, the study found significant backwards and forward linkages in the upstream and downstream parts of the dairy value chain. This indicates strong connections and the potential for job creation within the value chain. Thus, ensuring a consistent milk supply in dairy processing plants is crucial to mitigate undercapacity issues in DPPs and to sustain job growth in the milk value chain. Additionally, the study strongly recommends policy measures to boost DPPs’ capacity utilization, foster economic growth, develop the dairy industry, and enhance the overall national economy.

Public Trust in the Implementation of the Corporate Social Responsibility Program in the Border Areas of Nunukan Regency

Public trust refers to a community’s understanding of the company’s commitment to minimizing negative impacts and increasing positive benefits to the company’s mining activities. This study aims to analyze public trust in the implementation of the mining corporate social responsibility program in the North Kalimantan province. The research method applied was qualitative analysis by conducting in-depth interviews and a documentation study related to the mining corporate social responsibility program in North Kalimantan province. The results showed that public trust in the implementation of CSR programs in North Kalimantan province did not run as expected. This can be observed through the implementation of programs that are not transparent in the management of IUPs and information disclosure, which are still very limited. Similarly, accountability for program implementation is not good because of the non-detailed form of the activity budget report. Meanwhile, the government’s responsiveness still needs to be improved, both in terms of implementing the program and solving problems effectively. The government is also expected to be more assertive, have a mechanism for sanctions against companies that do not carry out the CSR program, and provide intensive guidance regarding the form of program implementation and budgeting.
 Keywords: public trust, corporate social responsibility

ANALISIS RASIO KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PROVINSI JATIM UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH PROVINSI JATIM TAHUN ANGGARAN 2018-2022

Analysis of financial statements, namely breaking down the records in the financial statements that are part of the basic information and examining important or related relationships using quantitative and non-quantitative data for the purpose of obtaining financial data that is considered important in decision-making, The purpose of this study is to be able to evaluate the financial performance of the East Java Provincial Government using an analysis of the regional budget reports for 2018–2022. This type of research is descriptive-qualitative with a case study approach. The information processed is a report on the implementation of the East Java Provincial Government's budget for the 2018-2022 fiscal year obtained from an online publication published on the official website https://djpk.kemenkeu.go.id/. This 53.807% is based on the East Java Provincial Government's LRA data processing for the 2018–2022 fiscal year. The analysis used in the analysis of regional economic indicators is financial ratio analysis, which calculates the degree of independence, the degree of fiscal decentralization, the efficiency ratio, the ratio of effectiveness, and the regional financial capability. The analysis used to analyze regional financial capacity is the calculation of the share and growth rate as well as a map of the capacity of the regional economy. Based on the calculations and analysis of regional economic indicators, it can be concluded that the relationship model for the degree of regional autonomy in Manado City is a better criterion. The level of decentralization of financial activities is still ongoing, but the efficiency ratio is very effective. Based on regional financial capabilities, it can be concluded that the economic situation of East Java Province is still not ideal. Based on market share and growth calculations, the position of East Java Province is in the second quadrant, and the profitability of the East Java province's economy is relatively high.

Moderating effects of Machiavellianism, management control, and fairness on a motivation-honesty relationship in budget reporting

Existing research on the influence of motivation on an honest budget has overlooked the roles of certain dark personality traits, management control, and perceived fairness. This study aims to explore the moderating role of Machiavellianism, management control, and fairness in the relationship between internal and external motivation and honest budget reports. This paper comprised two experiments that evaluated the main effect of motivation and moderator effects of the above factors. The first experiment involved 72 graduate students from various Indonesian universities studying accounting or financial management, and the second experiment included 261 undergraduate students from similar fields. Participants were divided into internal and external motivation groups, further randomized into fairness and management control groups, creating eight distinct groups. Each group received a specific scenario corresponding to their allocated group. The results demonstrated that internal motivation had a stronger influence on honest reporting than external motivation (F (1, 257) = 60.36, p < 0.001). However, Machiavellianism weakened this relationship (F (3, 257) = 6.24, p < 0.05). Under complete management control and perceived fairness scenarios, individuals driven by internal motivation reported budget more honestly compared to those with external motivation group under basic management control and perceived unfairness scenarios (F (4, 253) = 4.95, p < 0.001). This analysis contributes to understanding honest budget reports by distinguishing between internal and external motivations and recognizing the moderating roles of Machiavellianism, management control, and fairness. These insights could help organizations design effective budgeting systems and control mechanisms to reduce budgetary slack and improve performance.

Penyusunan Anggaran Bagi Usaha Kecil dan Menengah Di Kota Bandar Lampung

Community service activities to provide knowledge about Budgeting for Small and Medium Enterprises in the City of Bandar Lampung. activity methods with workshop presentations, discussions and exercises for making budget reports. The series of community service activities is as follows: the implementation team presents material on making budget reports consisting of a sales budget and cash budget, the Service Team asks for participant feedback regarding the quality of the training including understanding of the material, activity benefits and satisfaction with activity implementation, based on the feedback provided Community service activities have a good impact on participants where participants can better understand budgeting.

Analisa Rasio Profitabilitas Dan Rasio Likuiditas (PT. Pos Indonesia)

The budget reports of an organization are assessed by investigating monetary proportions. There are several categories of financial ratios, including profitability, leverage, and liquidity ratios. This study utilizes auxiliary information acquired by implication from PT Pos Indonesia's fiscal summaries by estimating liquidity proportions (Current Proportion, Speedy Proportion and Money Proportion) and productivity proportions (Net revenue, Return on Resources and Return on Value). Financial ratios are the focus of this study, which employs a quantitative approach and a descriptive analysis model to determine whether or not the values of these ratios comply with industry standards. The evaluation of PT Pos Indonesia's financial performance reveals financial performance fluctuations or instability based on the findings of the research.

Pengaruh Dana Alokasi Umum, Pendapatan Asli Daerah, dan Belanja Modal terhadap kemandirian Keuangan Daerah Kota Blitar

An independent region is when the region's own-source revenue is the main source of revenue in financing regional expenditures so that it does not depend on loans to stakeholders, the provincial and central governments. The purpose of this research was to examine and analyze the effect of general allocation funds, local revenue and spending capital on the regional financial independence of Blitar City. The research sample is 10 years old, originating from the Blitar City budget report for the 2012-2021 period. Data analysis techniques using SPSS. The results of the study show that the General Allocation Fund and Capital Expenditure have no effect on Regional Financial Independence, while Regional Original Revenues have an effect on Regional Financial Independence.

The usefulness of reporting information on the commitment of budget expenditures in the light of local government units

Purpose: The budget reporting system plays an important role in reporting the achievements of local government units regarding how these entities communicate with the environment and various stakeholder groups. The main purpose of the study is to assess the usefulness of reporting information on budget expenditures by selected local government units. The authors were interested in the importance of budget expendi-ture commitments, their functions, and whether the commitment of budget expendi-tures should be presented in the reporting system of local government units.Methodology/approach: The article contains a review of the literature on the subject and legal acts. In the empirical part, the study covers annual budget reports RB-28S from the implementation of the financial plan of budgetary expenditures for the years 20192021 of local government units. r-Pearsons linear correlation analysis was used. Findings: Statistical inference confirmed the low relevance of the expenditure commitment category in budget reporting. A very strong positive correlation with realized expenditures shows that showing the involvement of expenditures next to the incurred expenditures only doubles the value of expenditures. Research limitations/implications: The article may be an inspiration for further research, including comparative research, on the same units or extended to other local government units. Originality/value: The authors draw attention to the lack of research on the usefulness of financial data presented in the budget reporting system.

Budget quality and the need for risk management

The preparation of transparent budget documents requires politicians to explain complex concepts to a wide range of audiences. This gives tangible benefits. Clear and transparent budget documents can enhance the impact of policy, budget planning, legislative oversight and citizen participation. Such reports allow policy makers to send signals about emerging economic and fiscal trends, helping shape public debate and anticipating future responses. An open budget that takes into account economic and fiscal realities in an understandable form promotes accountability and effective budget planning. This allows civil society organizations to interact with the budget. This, in turn, strengthens the social contract between citizens and the state. Certainly, clear writing not only aids relevant authorities in honing their budget strategy and policy thinking but also contributes to improved and more coherent policy decisions. The primary objectives of this research encompass an examination of how attributes like transparency, assessment, and goal accuracy in budget reporting influence budget efficiency. Additionally, the study explores the influence of risk management as a constraining factor on the correlation between budget characteristics and the resulting budget reports. In practical terms, the findings of this investigation aim to enhance the effectiveness of entities involved in the planning and execution phases, thereby contributing to overall operational improvement.

Cykl polityczny w wydatkach majątkowych jednostek samorządu terytorialnego w Polsce

Purpose – The purpose of the speech is to present the results of empirical verification of the occurrence of the political cycle in the property expenditures of cities with county rights. The timeliness of the topic and research objective undertaken is current challenges for local finance management under conditions of uncertainty, the results of national and international research to date, as well as the risks associated with various types of risk, including political risk. Research method – The realization of the objective will be based on the presentation of the most important issues of the subject literature and quantitative methods. For quantitative research, panel data analysis was used. In order to detect the existence of signs of the existence of a political cycle, a trend model of property expenditures with fixed effects was estimated (it was assumed a priori that units differ from each other). The source of the data is the budget reports published by the Ministry of Finance on the website of the Public Information Bulletin. Results – The results show that there is a political budget cycle in investment expenditures, which is strongly determined by the timing of local elections. Observations confirm that investment expenditures are strongly determined by the timing of local elections. The survey also showed an autocorrelation of property expenditures, which may indicate that the investments implemented by cities may be multi-year in nature. Originality / value / implications / recommendations – The conducted analysis may be a stimulus for further research related to the effects of the political cycle and an attempt to identify the remaining political risk factors.

The Effect of Ownership Structure, Audit Brand Name and Audit Tenure on the Integrity of Financial Reports with Firm Size as a Moderating Variable

The objective of this research was to investigate the main factors that influence the integrity of financial reports for LQ45 companies that were listed on the Indonesia Stock Exchange between 2017 and 2019. The enormous number of organizations that have controlled monetary report data has manipulated in budget summaries which impacted on diminishing public trust, particularly investors and outside clients of budget summaries, this was because of information asymmetry among the board and pariahs utilizing budget reports which led to opportunistic behavior from the executives and stakeholders. Data for this research was obtained from the company's annual and financial reports on the Indonesian Stock Exchange (IDX) website. This research used samples from 29 LQ45 companies that were listed on the IDX between 2017 and 2019, totaling 87 samples. The purposive sampling method was used in this research. The IBM SPSS version 25-based analytical tool used to examine the hypothesis. The results of this research indicated that institutional ownership and brand name audits affected on the integrity of financial reports, while managerial ownership and tenure audits had no effect on the integrity of financial statements. In addition, firm size is not able to moderate all independent variables; Managerial ownership, institutional ownership, brand name audits and tenure audits on the integrity of financial statements. This research is expected to be able to contribute in determining the policies of users of financial statements as well as being a reference for further research development. Companies need to further improve the integrity of financial reports as a policy fundamental and as a form of information transparency for companies and other stakeholders.

ACCOUNTABILITY OF STATE FINANCES FOR THE USE OF THE HEALTH BUDGET AFTER THE COVID-19 PANDEMIC

The large number of health budgets that have not been spent by the relevant ministries and agencies is a problem in itself for various reasons. In the midst of the Covid-19 pandemic, several new regulations provide space in managing the Health budget without accountability, whereas it contradicts the spirit and principles of state finances. This can become a loophole in committing acts of corruption due to weak supervision and accountability. The purpose of this research is to build the concept and flexibility of accountability for the health budget in the midst of an emergency and to elaborate various regulations related to state financial accountability. This study uses normative legal research methods with a statutory approach in analyzing and providing future views regarding existing problems. The research results show regulatory loopholes that can be used in committing acts of corruption. Flexibility is meant by strengthening the supervision and budgeting side instead of the budget report. Due to various factors, reports are also an obstacle in itself when in a pandemic emergency. Keywords: Accountability, State Finances, Health Budget

Perlakuan Akuntansi Sektor Publik di Desa Sarimekar

Theipurpose ofithis study is to analyzeithe procedures for managing financial transactions in
 Sarimekar Village which are related to the Regulation of the Village Minister, PDTT No. 21 of 2020.
 This writing is related to the rules for preparing village budget reports. This writing is based on
 research that describesia symptomior event that is happening at the moment which outlines the
 concept of the behavior of related officials in Bali. The basis of village transaction orientation tends
 to be lower than that of local government, but includes all accounts that are already available in
 local government. Basedion thisiresearch, itican beiconcluded that the accounting principles that
 have been implemented by the Sarimekar Village administration are in harmony with existing
 government policies. With the siskeudes (Village Financial Information System) it will prove that the
 Sarimekar Village government has followed well regarding the presentation and preparation of the
 APBD Realization Report as contained in the PDDT Village Ministerial Regulation No. 21 of 2020 and
 village spending allocations are in accordance with Government Regulation no. 43 of 2014.
 Keywords: PubliciAccounting, AccountingiTreatment

The Effect of Regional Taxes, Regional Levies, Balancing Funds, and other Legitimate Regional Revenues on Regional Independence Through Direct Expenditure (Empire Study: District/City Governments in East Nusa Tenggara Province)

The study aims to analyze regional financial independence as seen from regional taxes, regional levies, balancing funds and other legitimate income that has an impact on regional independence through direct spending on districts and cities in East Nusa Tenggara Province for the 2017-2019 period. The data used in this study is a quantitative data type and the source of data included in this study is secondary data. In this study, the samples used were 21 districts and 1 city in East Nusa Tenggara Province. The data collection technique in this research is by documentation, namely looking at the realization and budget reports at the Central Statistics Agency (BPS) NTT and the Director General of Fiscal Balance (DJPK) for the 2017-2019 period. The analytical method used in this research is path analysis. The results of this study indicate that in the substructure equation I, regional taxes, regional levies, balancing funds and other legitimate regional revenues simultaneously have an impact on direct expenditures. Meanwhile, in the substructure equation II, regional taxes, regional levies, balancing funds, other legitimate regional income and direct expenditures jointly affect regional independence. In the partial test of substructure I, regional taxes and other legitimate local revenues have a positive and significant impact on direct spending. However, regional levies and balancing funds have no impact on direct spending. In substructure equation II, there is a positive relationship between regional taxes and direct expenditures on regional independence, balancing funds and other legitimate regional revenues has a negative impact on regional independence. However, regional levies have no effect on regional independence. Regional taxes and other legitimate regional revenues do not affect regional independence through direct spending. Meanwhile, regional levies and balancing funds through direct spending indirectly affect regional independence.

Mineral Resource Taxation in Poland as Environmental Revenue

The purpose of the article/hypothesis. The statistics on environmental taxes in Poland lack a very specific resource taxation in form of the tax on extraction of certain minerals and the exploitation levy, which is the subject of this article. This paper aims to provide a proof that these taxes should be considered environmental in nature and as such are required to be reported by the European law. Thus, the article suggests and recommends that national environmental tax revenues data should be corrected. Methodology. First, the law and literatue overview is presented, taking view on the characteristics of environmental taxes and placing those taxes that are subject of this article into this category. Next, fiscal importance of those taxes is measured within budgets of its receivers. Additionally, the article provides the information on how much environmental tax statistics would have changed after taking into consideration the taxes discussed in this article. The research period of this study is 2012–2020. It is dictated by the introduction of tax on certain mineral extraction and the latest budget reports available. The research is limited by the accessibility of public data which does not provide separate accounts of hydrocarbon taxes (which should be excluded from environmental data) and taxes on other minerals. Results of the research. The overview of the literature provides some evidence that the exploitation levy should be treated as a tax and, together with the tax on certain mineral extraction, should be treated as environmental in nature. Thus, they should be implemented in national environmental tax statistics. Although majority of environmental tax revenues is made by taxes on energy, the result of this implementation would significantly change values of taxes on pollution and resources, making it second (out of three) most important category within environmental taxes in Poland.

Nieprzestrzeganie obowiązków w zakresie sprawozdawczości budżetowej w jednostce samorządu terytorialnego a odpowiedzialność z tytułu naruszenia dyscypliny finansów publicznych

The article analyses in detail budgetary reporting obligations in local government units. This analysis allowed to capture the essence of preparing budget reports. As it turns out, the legality of preparation of the report and the promptness of delivery to the appropriate entity are closely related to the public finance discipline. Non-compliance with budgetary reporting obligations or an omission in this respect may lead to a breach of the public finance discipline. Many reservations are caused not so much by the severity of penalties imposed for such violations, but by the functioning of the current budget reporting system.

PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAH KABUPATEN NIAS BARAT PERIODE 2016-2021

This study aims to examine the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), on the Capital Expenditure of West Nias Regency. So that the sample is 18 where (PAD 6, DAU 6, Capital Expenditure 6) from 2016-2021. The research method used is descriptive quantitative using secondary data sourced from the regional government budget report of West Nias Regency in 2016-2021. The data analysis technique used is multiple linear regression statistical analysis. The analysis process carried out first is descriptive statistics, classical assumption tests, and hypothesis testing. The results of this study partially show that Regional Original Income has no effect on Capital Expenditures and the results of the study simultaneously show that the General Allocation Fund has no significant effect on Capital Expenditures. Keywords: Regional Original Revenue (PAD), General Allocation Fund (DAU), Capital Expenditure