Budget Revenues Research Articles

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The article examines the issue of business economic security in the context of public policy, with a particular focus on the challenges faced by enterprises in Ukraine during the full-scale war. Business economic security is one of the key elements of the stable functioning of the national economy, as entrepreneurial activity serves as the foundation for economic growth, job creation, and state budget revenues. However, modern challenges such as war, inflation, currency fluctuations, political instability, and cyber threats jeopardize the stability of enterprises, emphasizing the importance of state intervention and support. The study analyzes the theoretical aspects of business economic security, including the concept of economic security, its main characteristics, and factors influencing the resilience of enterprises. The role of the state in ensuring economic security, particularly in wartime conditions when businesses suffer significant losses due to infrastructure destruction, asset loss, and production capacity damage, is also explored. The article pays special attention to analyzing the existing public policy mechanisms aimed at supporting business economic security in Ukraine. Legislative initiatives, regulatory tools, and institutional mechanisms used by the state to protect businesses from economic threats are reviewed. The article also highlights international approaches to shaping public policy in the field of economic security, which can be useful for improving national strategies. The authors consider the main threats to business economic security, including inflation, currency fluctuations, financial crises, political risks, war, international sanctions, as well as technological challenges and cyber threats. The war in Ukraine creates new economic and political risks that negatively affect the business environment, particularly through infrastructure destruction and loss of the workforce. The study proposes strategies and recommendations for enhancing business economic security in the context of war and economic crisis. In particular, it emphasizes the need to increase transparency and stability in public policy, develop partnerships between the state and business, and support innovative and technological initiatives. Implementing these recommendations will allow Ukrainian enterprises to better adapt to new challenges and minimize risks associated with economic instability. The article concludes by summarizing the key aspects of the study and stating that future research should focus on exploring new challenges related to post-war economic recovery and developing comprehensive strategies that will enable businesses to remain resilient and competitive in the face of both global and local crises.

ОПРЕДЕЛЕНИЕ РАВНОМЕРНОСТИ РАСПРЕДЕЛЕНИЯ ВРП И ДОХОДОВ БЮДЖЕТОВ РЕГИОНОВ

The article considers topical issues of regional development in the Republic of Kazakhstan in the context of income inequality and economic growth. Regional inequality in Kazakhstan is a topical issue that affects various aspects of the population's life and the country's development. The purpose of this article is to analyze the uniformity of the distribution of economic indicators by regions of the Republic of Kazakhstan. For this purpose, the Lorenz curve and the Gini coefficient were used, which made it possible to analyze the uniformity of the distribution of two important economic indicators by regions: gross regional product (GRP) and regional budget revenues. The results of the analysis showed the uneven distribution of GRP depending on the population of the region. As a result of the analysis, the authors determined that the distribution of income between regional budgets is more uniform than the distribution of GRP. Thus, the formation of the size of regional budgets per capita has almost absolute equality. Keywords: regional budget, gross regional product (GRP), inequality, Lorenz curve, Gini coefficient.

Maṣādiru Tamwīlil Ta’līmi fī al-Madrasati al-Islāmīyati min Manẓūri Niẓami Tamwili at-Ta’limi fī Indūnisiyā

Education has a very important role in promoting the civilization of the nation. A good education can encourage the creation of a good, creative and productive society so that it can finally achieve the goals of the state. Through this Indonesian national education system, the government must be able to ensure the equitable distribution of educational opportunities, as well as the importance and efficiency of education management to meet challenges in line with the changing demands of local, national and global life. The budget allocation system for education in Indonesia is strongly influenced by government policies. The researcher used the library research method by collecting information and data with the help of various materials found in the library such as reference books, similar previous research results, articles, notes and various journals related to the problem to be solved. Research activities are carried out by collecting information and data with the help of various materials in the library such as reference books, similar previous research results, articles, notes and various journals related to the problem to be solved. The research concluded that the financing of education in Indonesia through seven sources: Sources of funding from the central government from Law No. 20 of 2003 on the national education system, Article 49 "Education funds other than education salaries and official education costs are allocated at a minimum of 20% of the state budget and a minimum of 20% of the local revenue budget called the Public Allocation Fund and partially added with the Special Allocation Fund, local governments, parents of students, adoptive parents, community groups, students themselves and sources of institutions or associations.

ACTIVITIES OF NON-STATE MILITARY INSTITUTIONS: ECONOMIC ASPECT

The subject of the study is the economic aspect of the activities of non-state military institutions (private military companies), in particular, the increased demand for the services provided by them, and the state regulation of their activities by national legislation of leading foreign countries and international acts. The methodological basis of the study is modern general scientific methods (systemic and structural, formal and logical, analysis and synthesis, induction and deduction, generalisation, comparative); special methods (historical and legal). The purpose of the study is to analyse the economic aspect of non-state military institutions, based on the analysis of scientific works, experience of leading foreign countries and international practice, as well as the analysis of domestic draft laws on legalisation of military consulting activities in Ukraine. In the course of the study, the authors analysed the works of scholars who have studied various aspects of private military campaigns (legal, economic, security) and their regulation in foreign countries, as well as international legal norms on the regulation of the activities under study. In addition, the authors critically analysed domestic draft laws on legalisation, state regulation and supervision (control) over the activities of non-state military institutions in Ukraine. As a result of the study, it was established that the emergence of draft laws on the legalisation of the activities of non-state military institutions, their state regulation and supervision in Ukraine, on the one hand, is due to the aggression of the Russian Federation against Ukraine, which began in 2014. On the other hand, the economic consequences of privatisation in many industries and the need to compare the costs of the state's functions, including security, with the benefits received. Under such conditions, the business environment has demanded the introduction of a promising business activity and business sector – military consulting. Recently, this demand has been reinforced by the availability of a significant number of highly professional military specialists with experience and willingness to participate in relevant operations, including abroad. It is also understood that the demand for the services of non-state military institutions and the possibility of starting such activities in foreign countries where they are legalised will lead to an outflow of qualified specialists for employment abroad, and a loss of human resources and state budget revenues in the form of taxes paid by military consulting entities. At the same time, the existence of such entities in the country will help to improve the level of training of military personnel in the context of Russia's large-scale armed aggression against Ukraine by attracting specialists with relevant experience and willingness to engage in this type of business activity. In the post-war period, the existence of this type of legal activity will solve the problem of employment of former military personnel who wish to continue to work officially in the military and receive decent wages, and thus reduce social tensions in the economic sector.

APBDes Management in Efforts for Financial Accountability and Transparency in Sahan Village, Seluas Subdistrict

Village Revenue and Expenditure Budget Management ( APBDes ) is a regional government financial plan that contains village income, expenditure and financing. APBDes management must be based on the principles of accountability, transparency, participation which is carried out in an orderly manner and with budget discipline. In this research, the method used is a qualitative method with a descriptive approach. The research results show that the management of the APBDes in Sahan Village has been carried out well and has followed structured and systematic procedures through five main stages: planning, preparation, approval, implementation, and monitoring and evaluation. Apart from that, the Sahan Village government has succeeded in implementing the principles of accountability and transparency in APBDes management in accordance with Permendagri No. 20 of 2018, with active community participation at the preparation and monitoring stages, as well as presenting budget information and fund allocation openly through information boards, billboards and village websites.

Will a government subsidy increase couples' further fertility intentions? A real-world study from a large-scale online survey in Eastern China.

How many couples with at least one child under 3 years would like to have another one or more child(ren) in Eastern China and will an in-cash subsidy be conducive to couple's fertility intentions? In sum, only 15.1% of respondents had further fertility intentions (FFI) before learning about the subsidy, and the planned in-cash subsidy policy increased respondents' overall FFI by 8.5%. Fertility has been declining globally and has reached a new low in China. The reasons why the Chinese three-child policy was under-realized, and how couples will react to a planned monthly ¥1000 (€141.2) subsidy policy, are not fully understood. During January and February 2022, a cross-sectional online survey aiming to understand families' expenses of raising a child under 3 years old, and couples' FFI, was conducted. During the survey period, 272510 respondents scanned the QR code. This study reports the findings pertaining to questions on respondents' sociodemographic characteristics, household factors, FFI, and changes in intention from negative to positive after learning about the planned in-cash subsidy. After exclusion, 144893 eligible responses were included. Respondents' FFI, the effect of a planned ¥1000/month*36 months' in-cash subsidy (€5083.2 in total) on people with a negative FFI before the subsidy, and potential reasons for persistent negative FFI after learning about the subsidy were collected through an anonymous online survey. Stepwise binary logistic regression models were used to select associated factors. The potential fertility rate change and government costs were estimated. A stratified analysis by current child number and sensitivity analysis were also conducted. In sum, 15.7% (22804/144893) of respondents were male, 15.1% of respondents reported a positive FFI, and 10.0% (12288/123051) without an FFI at first changed their intention after learning about the planned in-cash subsidy policy. For those who still said 'no FFI', 46.5%, 20.6%, and 14.7% chose pressure on housing status, expenses on children's education, and lack of time or energy for caring for another child as their first reasons. FFI was strongest in participants receiving the most financial support from their parents, i.e. grandparents (OR = 1.73, 95% CI = 1.63-1.84 for the >¥100000/year group), and weakest in those already having two children (OR = 0.23, 95% CI = 0.22-0.24). For those with no FFI before learning about the subsidy policy, respondents with the highest house loan/rent (>¥120000/year, OR = 1.27, 95% CI = 1.18-1.36) were more likely to change their FFI from 'No' to 'Yes', and those with the highest household income (>¥300000/year, OR = 0.65, 95% CI = 0.60-0.71) were least susceptible to the policy. In our study population, about 1843 more births every year and an additional 0.3 children per woman were projected under a conservative estimation. Annual estimated cost at the provincial scale would be ¥817.7 (€115.5) million, about 1.02‰ of the total General Public Budget Revenue in 2022. The findings were generally robust in the stratified analysis and sensitivity analysis. Selection bias and information errors may exist in the online survey responses. The large sample size and detailed further analysis were used to minimize such biases. Fertility intentions in Eastern China are rather low. Policymakers should focus more on financial and childcare burdens for a better realization of the three-child policy, including housing, education and childcare services. An in-cash subsidy, which has never been used in China previously, shows promising potential for increasing FFI. However, the application of such policy should be in line with local conditions for better cost-effectiveness regarding fertility-boosting and fiscal sustainability for the government in the long run. This work was supported by the National Key Research and Development Plan of China (2019YFC0840702). The authors declare no conflict of interests. N/A.

Collaboration of Hexahelix In Developing Natural Tourism Potential

Kuningan Regency is located in the province of West Java which borders Central Java province, with good natural resources to be developed into tourism and becoming one of the sources of Regional Budget Revenue (PAD), so with this we conducted research on tourism in Kuningan Regency with The method we use is a qualitative method, namely by collecting data. From these results, it turns out that tourism is not yet optimal in Kuningan Regency due to the budget and lack of participation by the government and private sector in increasing tourism in Kuningan Regency. To increase tourism, collaboration between stakeholders is needed. The research results show that in the collaboration process carried out in developing tourism potential in the National Nature Tourism Park in Kuningan Regency, this cross-sector collaboration is effective in achieving sustainable development goals, especially at the village level. The success of this program illustrates the potential of the Hexa Helix collaborative model as a solution to global challenges.

THE TAX SYSTEM OF UKRAINE: MODERN ASPECTS OF FUNCTIONING AND DIRECTIONS OF OPTIMIZATION

Objective. The purpose of the article is to study the conditions and results of the functioning of the tax system of Ukraine in the pre-war period and during the full-scale military invasion. Methods. The research was conducted using abstract-logical, graphical, analytical and other methods of scientific cognition. Results. During 2014-2023, the tax system of Ukraine underwent a number of improvements and reforms, which, despite the declared focus on improving efficiency, did not allow achieving the specified results. The improvement of certain aspects of the tax system was particularly active at the beginning of the full-scale invasion, when a number of stimulus laws were adopted to reduce the tax burden on the economy, consumers and entrepreneurs. At the same time, the level of budget revenues and the share of tax revenues in consolidated budget revenues and expenditures tended to increase in 2014-2021. Only in 2022-2023 did this figure decline significantly. However, the qualitative assessment showed that the overall level of the tax burden remained fairly stable throughout the study period and amounted to more than 30%. Such a high rate negatively affects the efficiency of the tax system, as it encourages taxpayers to violate tax laws and narrows the range of potential investors. Scientific novelty. Given the situation under study, the author proposes relevant directions for optimizing the functioning of the tax system of Ukraine at the present stage, taking into account not only economic (contextual focus on the relevant areas and sectors of the national economy), social (regulation of the actual effectiveness of the tax-free minimum) and political (openness of data on the directions and amounts of tax revenues, streamlining and harmonization of tax legislation, etc. Practical significance. Implementation of the above vectors of improvement of the tax system will allow stabilizing it at the stage of active hostilities and will be an impetus for further development in the post-war period.

Effectiveness of Village Revenue and Expenditure Budget Management (APBDes) in Indonesia: Literature Review

This research aims to provide an overview of research into the effectiveness of Village Revenue and Expenditure Budget (APBDes) management in Indonesia. This research uses a qualitative method with a literature review study approach using Publish or Perish software to determine the distribution of research on the effectiveness of APBDes in Indonesia. The database used is Google Scholar for the period 2020 to 2022. The research results show that, on average, the APBDes in Indonesia are effectively carried out by village governments as desired by the central government, with an effectiveness level of around 85% -100%. The main obstacle faced by the village government in managing the APBDes is the limited human resources, which are technologically literate, disciplined, and competent in managing village finances.

Evaluasi akuntabilitas dan transparansi pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Desa Pineleng Dua Indah Kecamatan Pineleng

Accountability can be interpreted as the embodiment of the duty of village government officials to be responsible for the management of village funds to achieve predetermined goals efficiently, effectively, and economically. The purpose of this research is to assess the accountability of Village Revenue and Expenditure Budget or APBDes in Pineleng Dua Indah Village and to assess the transparency of APBDes in Pineleng Dua Indah Village. This research was conducted in Pineleng Dua Indah Village, Pineleng District, Minahasa Regency using the descriptive analysis method, which is a type of data analysis used to describe, present, and summarise a set of data. The research found that the practice of village financial management in Pineleng Dua Indah Village shows good efforts to improve transparency, and accountability in the village's financial decision-making process.

The Current State of the Russian Financial System: New Vectors of Legal Regulation of the Financial Market

The scientific work is devoted to the current state of the Russian financial system. The first part of the study provides empirical data on budget revenues and expenditures as a macro-legal institution in characterizing the state of the Russian financial system. In the second part — new vectors of legal regulation of the financial market — an attempt is made to resolve the academic dispute about the core consolidation of state and municipal borrowing from the position of goal-setting of the financial market.

Are government budgets a visible stabilizer? Evidence from China since the tax-assignment reform

PurposeThis study quantitatively examines the relationship between economic fluctuations and government budget size in the context of China’s fiscal decentralization, drawing inspiration from theoretical predictions of the Keynesian view and empirical studies on other economies.Design/methodology/approachThe panel comprises 31 provinces or equivalents in mainland China, spanning from 1994 to 2019. Diverse estimation strategies including two-way fixed effect regression, the generalized method of moments (GMM) and threshold regressions are, utilized.FindingsThe results suggest that under the “tax-assignment system”, neither the central government’s fiscal transfers nor the provincial budgetary revenues or expenditures help reduce economic volatility. Surprisingly, some regression outcomes suggest that government size measures destabilize business cycles.Originality/valueWhile the study does not provide supportive evidence for the stabilizing effect of public budgets in Chinese provinces, it promotes a rethinking of the government’s intricate role in macroeconomic stabilization in the context of China’s fiscal decentralization.

STRATEGI PEMERINTAH DAERAH KABUPATEN BANYUMAS DALAM MENCEGAH KORUPSI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DI KABUPATEN BANYUMAS

Abstrak . Banyumas Regency is one of the regencies that received the highest ranking for corruption prevention. According to the Corruption Eradication Commission's Monitoring Center for Prevention (MCP) corruption prevention instrument, Banyumas Regency is ranked sixth at the national level with an index of 95.79. This research was conducted to find out the strategies of the Banyumas Regency Regional Government in preventing corruption of the Regional Budget (APBD) in Banyumas Regency and the obstacles of the Banyumas Regency Regional Government in implementing strategies to prevent corruption of the Regional Budget (APBD) in Banyumas Regency. The research method used is normative juridical using secondary data sources and primary data sources in the form of data from interviews with the Banyumas Regency local government consisting of the Regional Secretariat of the Legal Section and the Banyumas Regency Regional Inspectorate. Based on the results of the study, that the strategies and effective efforts of the Banyumas Regency local government in preventing corruption of the Regional Budget (APBD) in Banyumas Regency can be done through the establishment of regulations, handling conflicts of interest, fostering the State Civil Apparatus (ASN), using the Monitoring Center for Prevention (MCP), using the Whistleblowing System (WBS), using complaint stalls, conducting investigative audits, implementing the Government Internal Control System (SPIP), and carry out the duties and functions of local government on the regional revenue and expenditure budget (APBD). The obstacles of The Banyumas Regency Regional Government in preventing Corruption in the Regional Budget (APBD) in Banyumas Regency include delays in the implementation of activity schedules, the effectiveness of regulations, and the incompatibility of public complaints. Keyword: Corruption, APBD, Banyumas Regency.

Preventing Tax Base Erosion from Tax Treaty Abuse For SDGS in Vietnam

Objective: Tax treaties represent an important aspect of the international tax rules of many countries, especially in globalizing era. The taxing rights of the states is one of the biggest issues in cross border transactions because it decides the budget revenue deriving from tax. Tax base, tax base erosion and tax base erosion prevention are topics that have received a lot of attention recently in Vietnam in order to protect government’s revenue for sustainable development goals (SDGs). Method: By analyzing the current status of Vietnam's double taxation agreements (DTAs), the authors assessed the current situation and identifying risks of tax base erosion from abusing Vietnam's DTAs. The study focuses on analyzing the indicators to assess the content of DTAs such as the Source Index (SI), Permanent Establishment Index (PEI) and Withholding Tax Index (WHT) of Vietnam’s DTAs with the ones of groups of countries. Results: The authors found that there are loopholes in DTAs creating conditions for abuses of the terms of the agreements and causing tax base erosion in Vietnam. Comparing to the average level of developing countries, the DTA system of Vietnam is higher, however, the biggest limitation and the biggest risk from the system of DTAs are these agreements are agreements signed by Vietnam with the countries/territories that have the lowest scores and are in the group of countries/territories with the largest amount of investment capital in Vietnam. Contribution: The study makes some recommendations for Vietnam to prevent tax base erosion from tax treaty abuse by reviewing and considering negotiating to update the content of the bilateral tax agreements, promoting participation in multilateral tax agreement and improving efficiency of tax audit.

Analysis of the Financial Performance of the Jambi City Government Using Variance Analysis for the 2020-2022 Fiscal Year

This research aims to evaluate the Financial Performance of the Jambi City Government through Variance Analysis for the 2020-2022 budget year. This research uses a qualitative descriptive approach by utilizing secondary data originating from the Jambi City Revenue and Expenditure Budget Realization Report for the same period. The findings show that the Financial Performance of the Jambi City Government as assessed through Income Variance Analysis is classified as Poor, Income Growth is identified as positive, the Degree of Decentralization is classified as Sufficient, the Regional Financial Dependency Ratio is classified as Very High, the Regional Financial Independence Ratio is classified as Low, the PAD Effectiveness Ratio is considered to be Fairly Effective. In terms of Performance Expenditure Variance Analysis, it is rated as Good, Operational Expenditure Analysis is rated as Fairly Good, Capital Expenditure Analysis is also rated as Fairly Good, and the Regional Expenditure Efficiency Ratio is classified as Efficient

The process of strategizing the formation and development of agglomerations in the Kemerovo region – Kuzbass

The article deals with various approaches to interpreting the essence of agglomerations of Kuzbass (geo-urban, legal, managerial and strategic), which ensure finding more effective methods to implement the acceleration of the region’s economic development. The author uses the theory of strategy and methodology of strategizing by Professor V.L. Kvint to analyze the targeted programs of the Kuzbass agglomerations determining the prospects for their development. The peculiar features of economic development are determined by the basic economic indicators of the region such as the volume of investment, budget revenues, and the volume of gross regional product. The author supposes that the drawback of the formation of the agglomerations development programs is the lack of forecast that could reveal global, industry and regional trends directly connected with the prospects for agglomeration. The article contains the definition of the mission and vision essential for developing strategies of agglomerations in Kuzbass; a critical analysis of goal setting has been carried out. In the perspective of development of each goal of the strategy, it is necessary to provide for the measures aimed at supporting agglomerations taking into account their demographic situation and the peculiar features of the settlement system, the level and dynamics of development of municipal bodies and natural and climatic conditions. It is important to provide for financing the reconstruction of the previously lost competitive advantages and the development of technological trends. Intermunicipal coordination development councils of the agglomerations created are recommended to take into account the lack of clear definition of the qualitative characteristics of the tasks set. The implementation of the priority directions of the social and economic transformation of Kuzbass is likely to ensure the new quality of life of the region’s population.

Influence of Micro, Small & Medium Enterprises Taxpayer Compliance Factors in Bandung

The Indonesian State Revenue and Expenditure Budget (APBN) is primarily funded by taxes. There are 65.5 million micro, small, and medium-sized enterprises (MSMEs) in Indonesia, making them a sector with a significant potential to assist with tax payments. In order for MSMEs to actively participate in taxation, the government continues to provide various facilities. The Indonesian tax self-assessment system, on the other hand, grants the taxpayer authority to determine the amount of tax owed, which necessitates the taxpayer's awareness and complete compliance. As a result, research was conducted on the factors that influence MSME taxpayer compliance, using tax knowledge, taxpayer awareness, and taxpayer motivation as the variables. Using a purposive sampling strategy, this study selected 100 MSMEs from Bandung with diverse industrial backgrounds and characteristics as the sample population. This study employs quantitative and explanatory analysis methods, as well as a questionnaire as the research medium. PLS-SEM was also used for analysis, and two assessments, the measurement model (validity) and the structural model assessment, were performed. This study found that taxpayer awareness has no significant impact on tax compliance, while tax literacy and taxpayer motivation have a significant impact. Accurate tax reporting and payment are supported by solid literacy. Because taxpayers are unaware of government losses, their awareness has less of an impact. Compliance is largely driven by internal and external motivation

Tax potential of municipalities as the basis of regional budgets

In the Russian Federation (hereinafter referred to as RF, Russia), which is a federal state with a three-level budget system, it is assumed that there is tax potential at all levels: federal, regional, and local. With the help of taxes, the financial basis of local governments is formed and the socio-economic development of municipalities is ensured. In developed countries, municipal budgets are formed mainly from the taxes assigned to them. In Russia, they continue to remain the most problematic link in the country’s budget system. The purpose of the article is to study the influence of the taxes assigned to local budgets on the formation of the tax potential of the municipalities. Objectives are the following: analysis and assessment of revenues of the Russian local budgets in dynamics, justification of directions for increasing the tax potential. The methodological basis of the research is founded on a systematic approach, within which the following methods have been used: analysis and synthesis, generalisation, grouping, tabular method, etc. The research has found that over the past years, with the introduction of the Tax Code of the RF, problems of insufficient tax and non-tax revenues remain for most municipalities, low level of the tax potential and predominance of interbudgetary transfers in their budgets are current. Due to the increasing centralisation of the tax revenues, the degree of dependence of the municipalities on the federal centre is high. Without actually enhancing the tax potential of the municipalities, the development of the regional economy is impossible. The re -search results can be used in practice when developing economic policy for municipal development.

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%.

Accountability Analysis of Village Fund Allocation Management (ADD) Based on Minister of Home Affairs Regulation No. 20 of 2018 in Kalasey One Village, Mandolang District

The purpose of this study is to evaluate the level of accountability in managing the village fund allocation in Kalasey Satu Village, Mandolang District, starting from the stages of planning, implementation, administration, reporting, and accountability. This study in Kalasey Satu Village employed descriptive qualitative research methods. The data utilized in this study is derived from the Village Revenue and Expenditure Budget. The findings indicate that the management of the village fund allocation in Kalasey Satu Village, Mandolang District demonstrates a high level of accountability across the stages of planning, implementation, administration, reporting, and accountability