District Budget Research Articles

Increasing Regional Economic Growth through the Development of Minapolitan Area

Objective study This is to describe and analyze the developed minapolitan area as a center growth economy area in the Probolinggo Regency along with factors supporters and inhibitors in its implementation through studies implementation policy Regulation Regent Probolinggo number 35 of 2014 concerning the minapolitan area Development Masterplan Probolinggo Regency. Location study was done in minapolitan area located in 7 sub-districts in the Probolinggo Regency that is Subdistrict Tongas, District Sumberasih, District Dringu, District Gending, District Pajarakan, District Kraksaan, and District Paiton. Data collection techniques in the form of observation, interviews, and documentation. Data analysis techniques using descriptive qualitative covering data collection, data reduction, data display, and data extraction conclusion/verification. Research results found 1) from aspect communication, carried out by the Service Fishery Already walk with good in the form of procurement activity socialization and training to society, 2) from aspect source power, budget used originate from the District Budget Probolinggo for operate development program support area minapolitan, 3) from aspect disposition, stakeholders take poor attitude consistent when happen change of Minister of Maritime Affairs or leader scale national which has an impact on disruption focus development area minapolitan, and 4) from aspect structure bureaucracy executor policy walk with ok, where every boat fisherman must own condition complete as sign validity boat based on electronics. Factors booster in the form of a decree of the Minister of Maritime Affairs and Fisheries as runway law implementation of the minapolitan program, resulting in commodity promising flagship. Factor inhibitors in the form of public cultivators are in trouble in getting capital and have not yet controlled modern technology. The Government, specifically the Service Fishery Probolinggo Regency, is expected to conduct ............

ДЕЦЕНТРАЛИЗАЦИЯ МУНИЦИПАЛЬНЫХ ФИНАНСОВ КАК СПОСОБ ПОВЫШЕНИЯ УСТОЙЧИВОСТИ МУНИЦИПАЛИТЕТОВ

Financial independence is one of the "pillars" on which local self–government rests. Without adequate funding, it is impossible to fully resolve issues of local importance. In Kyrgyzstan, the issue of financial decentralization has always been in the spotlight, but the view on it has constantly changed. Until the 2000s, the number of local taxes and fees in the arsenal of local government included sixteen items, then this number was reduced to eight. The Tax Code in its modern version contains only one type of local tax – on property (movable and immovable). Although funds from some republican taxes go to local budgets. In 2006, a two-tier budgeting system was introduced with the abolition of the budgets of regions and districts, and standards for the formation of local budgets began to be calculated according to the Government formula. The author of the article has his own opinion, believing that it is necessary to increase the number of local taxes and fees, thereby stimulating interest in their collection, and not depend on the formula and transfers. At least half of the local budget and more should be formed at the expense of local taxes.

The Unexpected Benefits of a Research-Practice Partnership’s Efforts to Strengthen Budgetary Decision-Making

ABSTRACT Our research-practice partnership (RPP) focused on developing and testing metrics and tools to foster improved evidence-based budgetary decision-making. We expected our research findings to directly influence decisions about program expansion, contraction, or elimination. Instead, unexpected findings led to unexpected uses: changes in program implementation, administrative data collection processes, and the kinds of information provided to inform budget and program improvement decisions. We conducted a content analysis of two rounds of interviews with senior district budget decision-makers to identify recommendations for improving the budget decision process and document changes in the budget process over time. Our study highlights the sometimes unanticipated ways that RPPs can inform educational decisions.

Особенности перераспределения финансовых ресурсов между бюджетами Тюменской области, Ямала и Югры

The socio-economic conditions in the North of Russia exert a significant influence on financial relations. Of particular importance is the unique budgetary mechanism within the complex constituent entities of the Russian Federation, exemplified by the Tyumen region and its autonomous districts. This macro-region presents a distinctive case of financial redistribution among subjects, which is governed by the Cooperation program. The objective of this article is to elucidate the nuances of financial redistribution among the constituent entities of Russia within the 2015-2025 timeframe under the framework of horizontal budgetary control outlined in the Cooperation program. The primary redistribution trajectories include the reallocation of financial resources, specifically corporate income tax, from the North, where it is generated, to the South, where it is utilized, and their partial return in the form of budgetary investments, provision of public services, and other intragovernmental transactions to the budgets of autonomous districts. In recent years, a notable shift has been observed, involving the abandonment of spending on capital construction and an increase in other intragovernmental transactions. A direct correlation has been identified between the funding allocated to the program and the redistribution coefficient. This coefficient is proposed to be calculated as the ratio of other intragovernmental transactions to the corporate income tax going into the Tyumen region’s budget from the territories of autonomous districts. Should the trend of substituting budgetary investments and public services provision with other intragovernmental transactions persist, it raises the possibility of a modification in the program’s format or a reassessment of its funding source. The presented case study of horizontal financial redistribution among regions may offer valuable insights for Far East regions with a similar sectoral structure, characterized by a predominant extractive sector in the economy. Elements of this financial redistribution mechanism could prove beneficial within the integration processes in the new regions of Russia.

Soviet Practices of Financing the Operation of Highways in the Tyumen North: Between Regional Lobbying and Departmental Voluntarism

The article analyzes the Soviet practices of financing the operation of highways in the Tyumen North in the mid-1960s – early 1970s. Based on the materials of state and municipal archives, as well as the memoirs of road users of the Tyumen region, with the help of historical-genetic and historical-comparative methods, an attempt is made to show departmental interests and features of regional lobbying practices during the formation of contributions from enterprises of the Khanty-Mansiysk and Yamalo-Nenets national districts to the so-called “road fund” of the Tyumen Region for the operation of highways within the framework of the decree of the Presidium of the Supreme Soviet of the RSFSR (April 7 , 1959). The main problems of financing the repair and maintenance of highways, which led to contradictions between the Soviet authorities at the regional and district levels, are identified. Interdepartmental conflicts between Tyumenavtodor’s management and enterprises of the national districts were an active continuation of regional contradictions. The essence of the main contradictions in the period under study was the departmental affiliation of the highways of the Tyumen North. They did not belong to local or regional public roads and could not be repaired at the expense of deductions received by decree from enterprises and organizations in national districts. Among the practices of administration by the road industry, directive planning for the year and the formation of a task for the shared participation of enterprises of the districts played an important role. The author comes to the conclusion that enterprises and organizations of the national districts sought to reduce the amount of monetary contributions for the repair and construction of highways and redistribute funds to the district or city budget at the enterprise’s location. However, the Soviet authorities, represented by Tyumenavtodor’s management, hindered these processes, pursuing the goals of financial support for roads under construction in the south of the region, as well as recruiting road construction equipment and enterprises’ trucks.

Optimizing Village-Owned Enterprises Management to Enhance Community Welfare in Modong Village, Sidoarjo Regency

This study aims to determine the principles of managing village-owned enterprises to improve people's welfare in the Modong, Sidoarjo Regency village. This study used a qualitative approach with a descriptive research type. The authors used data collection techniques through interviews and observations to obtain the informant data needed in this study. Research shows that the management of BUMDes in Modong Village, Sidoarjo Regency, can be seen from three aspects: 1) Good cooperation between BUMDes managers and the village government can be seen in the form of village budgets allocated to business programs, although the amount is still limited. 2) Good accountability can be seen in administrative reports routinely carried out every year and in business forms such as savings and loans and the provision of iron tents or aisles. 3) Business continuity, in general, has been going well because most Modong Village residents are farmers. Therefore, BUMDes managers hope to get capital assistance in the agricultural sector, such as fertilizers, poisons and seeds, to make it easier for the community to access agrarian materials. The role of BUMDes in Modong Village in developing potential and empowering the community, in general, has been going well. However, there are still some things that need to be improved. The supporting factor is the government's commitment to overcoming poverty and empowering villages through BUMDes, which is reflected in the allocation of funds from village funds, district budgets, provincial budgets, and related ministries. However, the still limited village budget for developing larger businesses is the inhibiting factor.

Factors Affecting Capital Expenditure In Districts in West Java Province

Purpose: This study examines and analyzes the effect of Original Local Own Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Funds (DBH), and Excess Budget Financing (SiLPA) on Capital Expenditures. Method: This study employed a quantitative research design. The study's population consisted of all 27 West Java Province Districts, including 9 cities and 18 regencies. With a total sample of 135 district budget realization reports data in the province of West Java, the sample size for this study was determined using a census sampling approach. Findings: The findings show a positive effect of PAD and DAU on Capital Expenditure, indicating that the amount of realized Capital Expenditure depends on the amount of PAD and DAU obtained by Districts in West Java Province. Meanwhile, DAK, DBH, and SiLPA do not affect the realization of Capital Expenditures. This indicates that the realization of capital expenditure is independent of DAK, DBH, and SiLPA. Novelty: First, this study uses a different research paradigm than before. Second, this research utilizes the latest era to vary the independent variables. Third, the problems chosen in this study are regencies and cities in West Java Province, which need attention regarding capital expenditure allocation. Keywords: Capital Expenditures, Original Local Own Revenue, Balance Funds, Excess Budget Financing

Foreign Aid, Decentralization, Local Governance and Service Delivery in Local Governments: A Case Study of Rumbek Central County South Sudan

The study focused on foreign aid, decentralization, and local administration to examine the gap in service delivery in Rumbek County, South Sudan. The study's goals were to investigate the connections between foreign assistance and service provision, the connections between foreign assistance, local governance, and service provision, and the study factor structure between foreign assistance, decentralization, local governance, and service provision. The study population consisted of 75,000 respondents, and the research style was a case study and descriptive research design. It used both qualitative and quantitative methodologies to gather data from this population. The sample of 382 respondents was chosen using simple random sampling. Only 352 were considered for analysis. The descriptive analysis option of SPSS version 20.0 was used to analyze the data before it was presented using Spearman's correlation, multiple regression, and factor structure loadings to show the relationship and prediction for international aid, decentralization, local governance, and service delivery, respectively. The major findings of the study were that there is a significant positive correlation between; foreign aid and service delivery (r = 0.728, P-value < 0.01), decentralization and service delivery (r = 0.544, P-value < 0.01), local governance and service delivery (r = 0.776, P-value < 0.01) and foreign aid, decentralization and local governance influenced 62.9% the level of service delivery. The study suggests that the county implements control measures to guarantee that funds are used for the proper purposes in the counties because research revealed that services were not worth the district budget. Adequate research should be conducted at the community level to identify services needed by the people to draw sufficient budgets for the implementation of foreign aid, decentralization, and local government.

ANALISIS KINERJA KEUANGAN PEMERINTAH PADA BADAN KEUANGAN KABUPATEN LIMA PULUH KOTA

The purpose of this research is to find out and analyze the government's financial performance in the Fifty Cities Regency Finance Agency in 2017-2021 by using the ratio of degrees of fiscal decentralization, the ratio of independence, the ratio of PAD effectiveness, the ratio of efficiency, and the ratio of activity.The object of this research is the Budget Realization Report obtained from the Fifty Cities District Finance Agency, the type of data used is quantitative data in the form of a report on the realization of the Fifty Cities District budget for 2017-2021. Data sources are primary data and secondary data. Data collection techniques are observation, documentation, literature studies and interviews.The results of the study show that based on data analysis and discussion that has been carried out the government's financial performance at the Lima Puluh Kota Regency Financial Board seen from the Ratio of the Degree of Fiscal Decentralization and the Ratio of Regional Financial Independence are still in the "very less" category, the Effectiveness Ratio is in the "effective" category, the Ratio Efficiency in the "less efficient" category was only "efficient" with a percentage of 70% in 2018, the Activity Ratio in operating expenditures was in the "good" category, and in capital expenditures it was in the "bad" category.
 
 Keywords: Analysis, Financial Performance, and Government

Implementation of Data Governance on the Open Government Data Management Platform to Improve Data Quality

Currently, realizing good governance related to data disclosure in government agencies is an initiative as a manifestation of open government data. However, there are still problems with the quality of published data. As a solution, organizations need to establish policies, strategies, and initiatives for data management activities This paper proposes adding data management activities to the platform to enhance the quality of published data. As for the value of the quality of the data tested using the XYZ district budget, there is an increase in the uniqueness quality dimension from valid DQI 98.7203 to 100; the conformity quality dimension has also increased from 94.7368 to 100; the accuracy quality dimension also increased significantly from 0 to 100; integrity quality dimension increased from 66.6667 to 100. As a concern, the validity of the data is by manual checking after deleting data duplication.

Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Daerah Serta Keterjadian Flypaper Effect Pada Pemerintah Daerah Kabupaten Sikka Tahun Anggaran 2018-2022

This study aims to determine the effect of Local Original Revenue and Balancing Fund on Regional Expenditure and another purpose of this study is to determine whether there is a Flypaper Effect on the Local Government of Sikka District for Fiscal Year 2018-2022. This study used a type of causal associative research with quantitative techniques. The population of this study is the Sikka District Budget for Fiscal Year 2018-2022. The sample of this study is the Regional Budget Realization Report of Sikka District during the 2018-2022 fiscal year,the data used is in the form of secondary data. Data collection techniques use documentation methods and literature studies. Data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression, and hypothesis tests with t tests, F tests and multiple determination coefficient tests. The results of this study prove that partially Regional Original Revenue and Balancing Fund have no effect on Regional Expenditure. Simultaneously, Local Original Revenue and Equalization Fund have no effect on Daearh Expenditure. The test results show that the coefficient of the Balancing Fund is greater than the coefficient of Regional Original Income. This shows that there has been a Flypaper Effect on the Local Government of Sikka District during the Fiscal Year 2018-2022.

Additional General Allocation Fund (DAU) Policy: The Failure of the Local Government to Provide an Urban Village Budget Allocation in Indonesia

Initially, an additional DAU policy was issued in 2018, namely through Law Number 12 of 2018, concerning the State Revenue and Expenditure Budget for the 2019 Fiscal Year. This policy was designed to provide additional funds to urban villages. District budget allocations are the responsibility of local governments (PEMDA) according to the mandate of Law Number 23 of 2014 concerning Local Government. This study analyzes the failure of the local government to allocate Urban village funds through the General Allocation Fund (DAU) policy. DAU is a fund earmarked for equal distribution of abilities in inter-regional finance to fund regional needs in implementing decentralized government. The additional DAU policy is essential to anticipate due to the local government's failures in allocating these funds. This study aims to analyze the central government's Urban Village Fund policy through the State Revenue and Expenditure Budget (APBN). It reflects the failure of the local government to allocate a budget to urban villages from the State Revenue and Expenditure Budget (APBN). Besides that, it reflects local governments' inability to allocate budgets to urban villages.

The influence of community participation on decentralized community access road service delivery in Greater Bushenyi District.

The study examined the impact of community participation on decentralized community access to road service delivery in the greater Bushenyi District. The research aimed to understand the factors that hinder community participation in project design, resource maintenance, and management, as well as the success and challenges of decentralization and community participation in road service delivery. A descriptive case study design was used, with a sample of 123 from an accessible population of 179. The results showed a positive relationship between community participation in project planning, implementation, and maintenance of road services. The study concluded that a district development plan and budget are crucial for better access to road networks, and workshops and conferences can be effective for local mobilization. The study recommended conducting more consultative and feedback meetings, lobbying for funds, creating a task force to oversee awareness programs, improving remunerations, and addressing human resource gaps. The local government should also focus on sensitizing politicians, rewarding road maintenance, formulating road ordinances, and lobbying for more funding. Keywords: Community Participation, decentralized, Community access road, service delivery, greater Bushenyi

Budaya Kerja Optimal Adminstrasi Keuangan: Studi Implementasi di Kantor Kecamatan

Local income is the amount of money that a region receives through its regional treasury account, either as compensation for its own efforts or as a consequence of aid from the federal government or other authorized sources. The Padang District Office plays a crucial part in managing the sub-district's financial administrative issues, including budget preparation, cash holders' treasury, bookkeeping, and financial accountability in compliance with legal requirements. This study used a qualitative technique combined with a descriptive methodology for its research. The Head of Padang District Office's Program and Budget Subdivision is directly interviewed for data gathering, and documentation is also used. The goal of this study is to assess the efficiency of the Regional Revenue and Expenditure Budget's implementation and determine whether the District Office's preparation of the budget complies with Minister of Home Affairs Regulation No. 64 of 2020. The research's findings demonstrate that the Padang District Office's budget preparation process complies with Minister Regulation Number 64 of 2020, and that the budget for the fiscal year 2022–2023 has an efficiency level of 92%, or is considered to be efficient. The Padang District Office routinely examines the executed budget, whether it comes from the financial supervisor or the district office budget users.

Schoolhouses above the Rock: The Shale Gas Rush and School Funding in Appalachian Ohio

Abstract This research article draws attention to how the shale gas rush phenomenon is creating path dependence and threatening community viability. The article features an instrumental case that includes school districts across seven Appalachian Ohio counties: Belmont, Carroll, Columbiana, Guernsey, Harrison, Monroe, and Noble. There, it has become commonplace for public schools to lease oil and gas rights; to factor revenue from ad valorem taxes, industry-related construction, and pipeline construction into district budgets; and to engage in tax negotiations for natural gas-fired power plants and affiliated industrial growth. The case is prefaced by a review of school funding norms in the United States and a discussion of the influence that path dependence has on school funding in the Appalachian region. Following this, the case of eastern Ohio schools is presented. The article culminates with a list of actions stakeholders can take to foster public school and community viability in Appalachia.

Analisis Anggaran Pendapatan dan Belanja Daerah (APBD) Pada Pemerintah Daerah Kabupaten Berau

Region Budget is an indicator of how well the region's performance is because it shows how a policy is planned for one fiscal year and the priorities it has. If the APBD is managed properly, then all regions get the dues, and compulsories can be utilized optimally for the benefit of the region and society. This study aims to analyze the magnitude of the growth rate of Sisa Lebih Perhitungan Anggarana and to identify and describe the factors that led to the occurrence of Sisa Lebih Perhitungan Anggaran (SiLPA) during the last five years in the financial statements of the Berau district government. This study is a quantitative descriptive study with a population of reports on the realization of the Berau District Budget for the 2017-2021 Fiscal Year. The sample in this study is in the form of excess budget calculations from revenue and expenditure budget data in the budget realization report of the Berau Regency APBD. The type of data used is secondary data sourced from the Berau Regency APBD realization report for the 2017-2021 Fiscal Year. Other results show that there is dependence on external funds, and the lack of quality of absorption of local budgets, causing dependence on fund management.

Попытка реализации проекта «новый советский человек» в контексте региональных потребностей. На материале политпросвета Ставропольского округа в 1924–1925 гг.

The article deals with the process of party and state leadership in the area of cultural and educational work on the local level due to the strategic goal – upbringing «a new man» for communist future. It was revealed that in the process of implementing this goal in the regions, the task of matching the actions of local authorities with the formal requirements of the Center was brought to the fore and at the same time the issues that arose from the needs of the local community were resolved. Those were the difficulties of financial support, human resources at cultural and educational organizations and their work as well. The authors make the reconstruction of the main directions of cultural and educational work: schools, reading rooms, rural clubs, clubs, museums, libraries as the means for enlightenment and ideological and political influence on the adult, capable of functioning population of the country. On the local level the aim of the formation a “new man” was brought to a certain social practice, which was not always accepted with joy by the local population. On the one hand, it was an attempt to overcome the political ignorance of people, especially in the countryside, and on the other hand, all political and educational activities were seen as a means of attracting local residents to active social work. To a certain extent, it solved the problem linear personnel and fostered loyalty to the Soviet authority. The authors pay great attention to the elimination of illiteracy, which faced with the passivity of the population in the middle of 1920s. In the work, a great place is given to the financing all these activities, which was shifted to the regional budgets. In Stavropol, they were enhanced by the poverty of the district budget, the remoteness of the district from the Center and the relatively late final establishment of Soviet power in the region.

The Effecf Of Locally Generated Revenue And Balancing Funds On The Level Of Regional Financial Independence

This study aimed to determine the effect of locally generated revenue and balancing funds on the level of regional financial independence partially or simultaneously. The population in this study is the Lamongan District Budget Realization Report in the Office of the Financial Management Agency and Regional Assets (BPKAD). This study used an observation period from 2012-2019, with the saturation sampling method for the past eight years. The data analysis method used in this study is a multiple linear regression test with SPSS. This research used a quantitative approach, which conducted a theory test by measuring the research variables with numbers and analyzing the data using statistical procedures. The variables used are Regional Original Revenue and Balancing Funds as independent variables, with the Regional Financial Independence variable as the dependent variable. The results of this study produced findings that partially, the Original Regional Revenue significantly influences the Regional Financial Independence, and partially the Balancing Fund does not significantly influence the Regional Financial Independence. Whereas simultaneously, Regional Original Revenues and Balancing Funds significantly affect Regional Financial Independence. The contribution of Transfer Revenue (Balanced Fund) to Total Regional Income shows a high figure during the 2012-2019 research period.

“Tell them local control is important”: A case study of democratic, community-centered school boards

Democratically elected school boards in the United States play a crucial role in school governance because they enable community voice in educational practices and programs. Research on locally controlled boards finds they can be undemocratic and unproductive. However, little research has been conducted in rural or small towns, where local control persists through formal and informal means. This qualitative case study examines two rural, locally controlled school boards to understand how they engage in community-centered democratic governance, and the extent that they influence the technical core of schooling. The process of developing and approving school district budgets is used as illustrative examples of the enactment of local control. The findings from this study explain how small, locally controlled school boards employ elements of democratic governance, and that their community governance influences the technical core of schooling. The study provides a rural counter-narrative to previous research on local control, demonstrating that local control enacted by school boards can be an effective democratic practice that shapes teaching and learning in public schools. The article concludes with recommended practices non-rural school boards and communities can employ to expand democratic participation in their schools, as well as future directions for research.

A Comparison of Three Methods for Providing Local Evidence to Inform School and District Budget Decisions

ABSTRACT School and district leaders make annual decisions about investing their budgets in a multitude of educational programs. Policy directives set expectations for investing in programs that show evidence of improving student outcomes. However, evaluating many simultaneously-implemented programs under typical school operating conditions is challenging. We investigated three methods – cost-effectiveness analysis, program value-added analysis, and academic return on investment – to assess how each one fares against three criteria: rigor of methodology, difficulty of execution, and usability of results for decision-making. We apply each method to three programs implemented in a large, U.S. school district: Reading Recovery, Restorative Practices, and school nurses.