Budget Expenditures Research Articles

Analysis of Budget Expenditures of the Arctic Regions of Russia on Environmental Protection

Analysis of the budget expenditures of the entities of the Arctic zone of the Russian Federation on environmental protection has been presented. In this region, a special impact of the mining and fuel and energy industries on the environment has been noted, as well as significant accumulated damage and an increase in anthropogenic impact on it at a rate exceeding the growth of investment. The imbalance in the structure of the state environmental protection program in terms of its content has been displayed using the example of the Republic of Sakha (Yakutia). It has been concluded that the contribution of the consolidated budgets of the constituent entities of the RF in financing environmental protection measures has been increasing over the past few years, however, existing sources of financing are not enough to implement the transition to sustainable development.

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Khusus dan Dana Alokasi Umum Terhadap Pengalokasian Anggaran Belanja Modal Di Pulau Jawa

This research aims to analyze the influence of Regional Original Income (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) on the allocation of capital expenditure budgets on the island of Java. Capital expenditure is an important component in regional budgets that contributes directly to infrastructure development and improving public services. This study uses panel data from districts/cities on Java Island during the 2015-2020 period. The analytical method used is panel data regression with a fixed effects model (FEM) approach to identify the influence of independent variables on the dependent variable. The research results show that PAD has a positive and significant influence on capital expenditure. This indicates that regions with higher PAD tend to allocate more budget for capital expenditure. Meanwhile, DAK also has a positive and significant effect on capital expenditure, which shows that funds specifically allocated by the central government have succeeded in increasing investment in fixed assets in the regions. On the other hand, DAU was found to have a negative but insignificant effect on capital expenditure, indicating that general funds received from the central government did not directly encourage an increase in capital expenditure. This research provides important implications for regional policy makers in increasing PAD and utilizing transfer funds from the central government more effectively to accelerate the development of infrastructure and public services. Apart from that, the results of this research can also be a reference for further research in the field of regional finance and public budget management.

Pelaksanaan Peraturan Desa Nomor 03 Tahun 2023 TentangPerubahan Anggaran Pendapatan Dan Belanja Desa Pamijen TahunAnggaran 2023 Kecamatan Sokaraja Kabupaten Banyumas

The village as the smallest governmental entity, plays a crucial role in regional autonomy, with the readiness of thevillage in establishing its governance system impacting the development anda welfare of its community. Themanagement of village finances, especially the Village Revenue and Expenditure Budget (APBDes), is crucial insupporting village development. This research aims to understand how the implementation of Pamijen VillageRegulation Number 03 of 2023 concerning the Amendment of the Pamijen Village Revenue and Expenditure Budgetfor the Fiscal Year 2023 in Sokaraja Subdistrict, Banyumas District, and to identify the challenges faced in theimplementation of Pamijen Village Regulation Number 03 of 2023 concerning the Amendment of the PamijenVillage Revenue and Expenditure Budget for the Fiscal Year 2023 in sokaraja Subdistict, Banyumas District. Themethodological approach used is normative juridical with descriptive analysis. Date were obtained from fieldstudies at the Pamijen Village Office and trough interviews with villagr officials. The research findings indicate thatthe implementation of APBDes in Pamijen Village complies with applicable regulations. However, there aretechnical constraints and budget changes that affect activity realization. It is recommended that the villagegovernment continue to evaluate and minimize constraints in the implementation of APBDes. This research isexpected to contribute to the development of knowledge, particularly in the context of village financial managementKeywords: Implementation, Village Regulation, APBDe

Modern practise of financing higher education: an analysis of the experience of OECD countries and the Republic of Kazakhstan

Relevance. The study examines higher education financing systems in OECD countries and Kazakhstan, analyzing the contributions of different funding sources. This is relevant as education funding impacts access, quality, and economic development. Purpose. The main goal of the study is to determine the share of participation of the state, the private sector and other entities in financing the higher education system in the OECD countries in comparison with the Republic of Kazakhstan. Methodology. The research used economic and statistical methods, comparative analysis, and expert evaluation. Data was gathered from OECD, World Bank, UNESCO, and Kazakhstan government reports and statistics. Results. The study found four main models of higher education financing among OECD countries, varying in tuition costs and student support. Most OECD countries spend over 1.5% of GDP on higher education, with the public sector as the main funder in European countries. Kazakhstan spends only 0.3% of GDP on higher education, with 70% of students self-funding their education. Conclusions. Kazakhstan's higher education financing system provides limited government support and low tuition fees, resembling the fourth OECD model. To improve competitiveness, Kazakhstan needs to increase investment in higher education and human capital development, expanding funding sources and mechanisms based on OECD country experiences. The current grant allocation system is not equitable for low-income students and needs reform. Keywords: higher education; state funding; private sector; state budget expenditures

Analisis Efektivitas Realisasi Anggaran Pendapatan Belanja Daerah Kota Medan Tahun 2021-2023

Medan city is one of the largest cities in Indonesia. The increasing need for infrastructure amidst the increasing population in the city of Medan is a challenge that must be resolved. This research was conducted to evaluate the effectiveness of the Medan City Revenue and Expenditure Budget considering that the budget allocation for improving infrastructure that has been carried out by the Medan City Government is the government's priority. The research method used in this research is a descriptive analysis method with a qualitative approach. The results of the research found that effectiveness in managing the APBD is still less effective. In this case, the effectiveness of budget management still needs to be improved so that fund allocation can be optimized and create more inclusive and sustainable development.

KEBIJAKAN FISKAL DI INDONESIA DALAM PERSPEKTIF ISLAM

The role of the state in Islam to maintain economic stability, ensuring the elwfare of its people. To achieve welfare, the government needs policy, namely fiscal policy. Expenditure budgets in Islam aims to achieve a society whose wealth is in accordance with material and spiritual values. The method used is literature study method where this method collect and searches for various information that can be obtained relevantly through books, articles, journals, and electronic sources such as eBook, website and others that support the search for information about fiscal policy in Indonesia the results of study are fiscal policy in Indonesia the perspective of Islamic economics. Fiscal policy consists of revenue and expenditure. In general, fiscal policy sourced from taxes in contrast to Islam the term tax is als called Dharibah. Fiscal policy based on Islam provides maslahah for community but the implementation of the policy will be hampered because Indonesia is based on the Law and Pancasila.

The Political Budget Cycle: Evidence from Indian Municipal Corporation Elections

The political budget cycle (PBC) theory deals with increased spending or decreased revenue collection, or a combination of both, on the verge of an election by the incumbent government to retain office. Empirical verification of the PBC theory at the subnational local government level is scarce in the literature. Subnational local governments are more prominent in population and budget for a country like India. This study takes into account 34 municipal corporations in India to examine the PBC theory and find strong evidence of politically motivated cycles on the budget expenditure and revenue front. Notably, the more visible expenditure on welfare schemes shows increased spending during an election period. On the revenue side, this study also finds evidence in support of the PBC theory. Indian municipal corporations are creating ‘welfare’ and ‘infrastructure’ cycles during the election period to gain political profit and are validating the ‘visibility’ and ‘targetability’ hypotheses described in the literature. This study is the first attempt to trace the presence of the PBC at the subnational local government level in India.

Analisis Efektivitas Realisasi Anggaran Pendapatan Belanja Daerah Kota Medan Tahun 2021-2023

Medan city is one of the largest cities in Indonesia. The increasing need for infrastructure amidst the increasing population in the city of Medan is a challenge that must be resolved. This research was conducted to evaluate the effectiveness of the Medan City Revenue and Expenditure Budget considering that the budget allocation for improving infrastructure that has been carried out by the Medan City Government is the government's priority. The research method used in this research is a descriptive analysis method with a qualitative approach. The results of the research found that effectiveness in managing the APBD is still less effective. In this case, the effectiveness of budget management still needs to be improved so that fund allocation can be optimized and create more inclusive and sustainable development.

Субсидии в постсоветских государствах

An analysis of the characteristics of subsidies in post-Soviet states was carried out; the main features of subsidies in some countries of the former USSR are considered; The features of the legal regulation of subsidies and their relationship with other forms of budget expenditures are identified.

Pendapatan Asli Daerah (PAD) Dengan Anggaran Pendapatan Dan Belanja Daerah (APBD) Di Kabupaten Jombang

The aim of this research is to examine the relationship between the percentage of Original Regional Income (PAD) and the percentage of the Regional Revenue and Expenditure Budget (APBD) in Jombang Regency. The data analysis method used is a qualitative descriptive method that collects secondary data from official sources, such as local government financial reports. The research findings show that there has been a fluctuation in the ratio of PAD to APBD in Jombang Regency within the specified period. One of the implications of this research is the importance of increasing Original Regional Income as a source of original regional income for local governments in managing the APBD.

State budget system improvement for informed decision-making in Latvia

The study aims to improved the state budget system to ensure informed decision-making, which will contribute to more efficient use of budget funds and increase national financial stability. A comparative analysis of successful budget planning practices in other countries, such as Sweden, Canada and Estonia, was conducted, and the legal framework for coordination between government agencies in the budget management process in Latvia was reviewed. The methodological approach was based on the analysis of statistical data from official sources and regulations, as well as the use of information from government and ministerial websites. The results of the study showed that the analysis of revenues and expenditures of the Latvian state budget for the period from 2019 to August 2024 revealed a steady increase in revenues, with the exception of a decline in 2020 due to the pandemic, and an increase in expenditures, which requires optimisation and better coordination between government agencies. The study determined that the existing legal framework of Latvia regulating coordination between state institutions in budget management needs to be improved to increase the efficiency of this interaction. A comparison of Latvia's budget management systems with the successful practices of Sweden, Canada and Estonia demonstrated management improvement potential by introducing long-term strategic planning, as in Sweden, integrating results into the budget process, as in Canada, and increasing transparency and public involvement, as in Estonia. Based on the data obtained, recommendations were developed to integrate new technologies into the budget process and increase transparency, contributing to a more efficient use of public resources. The results indicate the need to reform the state budget system to ensure informed decision-making in Latvia. This will make it possible to use budget funds more rationally, increase the transparency of financial processes and strengthen public confidence in government decisions

Losing Ground: Measuring the Welfare Effects of Retail Food Price Inflation during the COVID-19 Pandemic on Mexican Household

Abstract As worldwide food prices rise, there is a growing interest in understanding the effect of these increases on households. Building on previous work, while applying recent methodological advances, we focus our attention on México during the COVID-19 pandemic. We document these price escalations for a basket of foods representative of Mexican households’ diets. The price increases are substantial across the basket, ranging from 20 percent in meat to 40 percent in tortilla. Using these estimates, we calculate the welfare effect from the recent food price escalation to cost households $17.07 billion annually, close to 1.5 percent of Mexico’s Gross Domestic Product in 2020. We estimate households would need to increase their food expenditure budgets by 28.66 percent, the compensating variation, to achieve pre-price increase utility levels.

Management of Regular State Budget Expenditures in Thai Nguyen Province, Vietnam

This article analyzes the current state of state budget expenditure management in Dai Tu district, Thai Nguyen province, in the period 2020–2022. The results show that state budget management activities have contributed significantly to helping the district achieve major changes during this period. In the period 2020–2022, Dai Tu district will manage regular budget expenditures locally in accordance with the provisions of law, regulations, and guiding documents of the Ministry of Finance and superior financial agencies. The economy maintains stable growth; people’s lives are always guaranteed.

Analisis Kinerja Anggaran Belanja Pada Komisi Pemilihan Umum Kabupaten Sukabumi

Siti Novsa Nurkhalisa (1930611027) Muhaamadiyah University, Sukabumi. Analysis of Expenditure Budget Performance at the General Election Commission of Sukabumi Regency (Supervisors Dr.Darmo H Suwiryo.,S.E.,M.M and Evi Martaseli.,S.E.,M.Ak). The purpose of this research is to evaluate how well the spending budget has performed. The variables employed in this research are qualitative, and descriptive methods are used to obtain the data. These approaches include observation, interviews, and recording of the Sukabumi Regency KPU spending budget realization report.In this instance, the government carries out the obligations and responsibilities that must be met in order to produce performance that has an effective and efficient end result, and it is obvious that it must pay attention to the standard of the Sukabumi Regency General Election Commission's performance. The results of this study are that spending in the 2021-2022 LRA always shows changes in the evaluation of the spending budget, but in 2022 after entering the 2024 election stage the budget in the Sukabumi Regency KPU has a discrepancy in budget realization due to different or additional policies activities outside of planning so that they always revise the budget and the ceiling in 2022 has decreased compared to 2021 as a result of this planning. So it is hoped that in the following year it can be even better so as not to burden the financial team at the Sukabumi Regency KPU.

PENGARUH BESARAN ANGGARAN DAN SISA ANGGARAN TAHUN SEBELUMNYA TERHADAP SERAPAN ANGGARAN BELANJA DENGAN PERUBAHAN ANGGARAN SEBAGAI PEMODERASI PADA SKPK KOTA BANDA ACEH

This study aims to find out how the influence of the budget size and the remaining budget of the previous year on budget absorption with budget changes as a moderating variable in SKPK Banda Aceh City. The population in this study was all SKPK of Banda Aceh City. This quantitative research employs secondary data in the form of APBD reports and regional regulations on changes to APBD for each SKPK of Banda Aceh City in 2019 – 2021. The data analysis method used is multiple linear regression and moderated regression analysis (MRA) using the SPSS version 24 application. Research results show that; 1) the amount of the budget does not affect the absorption of the expenditure budget, 2) the remainder of the previous year's budget affects the absorption of the expenditure budget, 3) changes to the budget have not been able to moderate the amount of the budget on budget absorption, 4) changes to the budget can moderate the remaining budget of the previous year on budget absorption shopping.

ANALISIS TINGKAT EFISIENSI PENERIMAAN PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH PADA TAHUN 2016-2020 DI KABUPATEN PURWOREJO

Regional development is the independence of a region which is an inseparable part of the success of policies decided by the government. In the state revenue and expenditure budget (APBN), the most significant state revenue target is obtained from the taxation sector. The taxation sector contributes significantly to a country's revenue and can be relied upon as financing for government development, especially regional development. The research was conducted with the aim of analyzing how much the rate of development and the level of effectiveness of local tax revenues in increasing Regional Original Revenue (PAD) in Purworejo Regency. The data used is data on local taxes and local revenue of Purworejo Regency for a period of 5 years, namely 2016-2020 obtained from BPKPAD Purworejo Regency. The data analysis used in this research is quantitative descriptive method. The results showed that the average development rate of local revenue was 18.04% and the average effectiveness rate of local tax revenue was 125.112%, indicating that the local tax revenue of Purworejo Regency was categorized or classified as very effective, so that the local government of Purworejo Regency needed to increase supervision, guidance and evaluation of local tax collection because it had made a large contribution to the local revenue of Purworejo Regency.

Budgetary fund management in resource-constrained environments: financing strategies

In the process of European integration, it is necessary to implement economic reforms to ensure effective management of state finances. Changes in budgetary relations and the allocation of budget monetary resources are observed in connection with the process of decentralisation and transformation processes in the budgetary system. The aim of this article is to establish the significance of financing budget managers, even under resource constraints. The study focuses on the process of financing budget managers. The research methods employed include analysis, systemic-structural, comparative-legal, and dialectical methods. The results indicate that the current state and societal development necessitate the establishment of a strong and effective state economy. The financing of budget managers under resource constraints is a pertinent issue. Recent events in the country highlight that local budgets encounter various problems and inconsistencies, mainly due to limited financial resources, unclear expenditure powers between different levels of the budgetary system, inefficient spending models, and low investment capacity. Planning and executing local budgets' expenditure is a crucial aspect of budget policy that determines the effectiveness of local self-government bodies in fulfilling their functions and powers. Financial constraints of the state are especially significant in relation to the competence level of participants in the budget process, the ability to allocate budget funds rationally and in line with the priorities of budget policy, and the need to achieve maximum effect with minimal costs for socio-economic development. Proper use of local budgets requires evaluating financial procedures, monitoring the fulfilment of budgetary powers, assessing expected results, and accurately defining needs, among other factors. To address financial constraints, it is necessary to review and adjust budget expenditures and regulate the powers of local authorities regarding expenditure. Increasing spending by local budgets to complete their own responsibilities will enhance the investment aspect of local self-government budgets.

Consumption of Material Goods and Services: Regional Characteristics and Trends

Consumption of material goods and services is a sphere of economic relations that is aimed at satisfying the material, spiritual and intellectual needs of people. Consumption is the most important stage of the reproduction process. characterizes the level and quality of life of the population, reflects the effectiveness of the state’s socio-economic policy. In recent years, against the backdrop of changing socio-economic conditions, the study of patterns, features and trends in the consumption of material goods and services is a fairly relevant and sought-after area of research. This article analyzes the level and dynamics of consumption of goods and services by residents of the Vologda region, examines the features of the structure of consumer expenditures of households in the region, and identifies income and territorial differentiation in the consumer market. The information and empirical basis of the study are the results of monitoring of the Vologda Scientific Center of the Russian Academy of Sciences, carried out in the Vologda region. The results of the study showed that, against the backdrop of an increase in the quantity (volume) of purchases of goods and services, a low level of material consumption opportunities for residents of the region remains, which is due to a fall in real incomes, rising inflation, and negative structural changes in family budget expenditures. Risk categories include representatives of the 20% least affluent group, as well as residents of rural areas, whose consumption level is noticeably lower than the regional average. Improving the situation in the area of consumption of material goods and services by residents of the region will depend on the degree of effectiveness of the measures taken by the federal and regional authorities to bring the economy onto a sustainable development trajectory, increase the income of the population, and overcome excessive income differentiation and property stratification of the population.

Analysis of Budget and Realization Financial Performance at the Labuhanbatu Utara Regency Personnel and Human Resources Development Agency

This research aims to determine the performance and financial realization of the budget in five budget years, namely 2018-2022 at the North Labuhanbatu Regency Personnel and Human Resources Development Agency. This research uses a qualitative approach, with documentation procedures used to obtain data. The analytical approach used is a descriptive method which includes spending variance analysis, spending growth analysis, spending alignment analysis (divided into operational spending and capital spending), and efficiency ratios. Research findings using expenditure variance analysis for 2018-2022 show that the performance of the expenditure budget is quite good because no expenditure exceeded the budget. Based on a review of state spending growth from 2018 to 2022, there is a positive increase with an average of 8,41%. Based on the findings of the 2018-2022 expenditure alignment study, the expenditure budget is used more for operational expenditure than capital expenditure. With an average operational expenditure over the five budget years of 98,10%, capital expenditure was 1,90%. Based on the 2018-2022 budget realization efficiency ratio, the efficiency level of budget use in 2018 was 79,76%, while the efficiency level in 2019-2022 budget use was quite efficient with budget use of 84,80%, amounting to 81,74%, 83,02%, and 85,20%.

Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements

The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local government financial reports. In this study, researchers used a quantitative descriptive approach. The information collection method used is through a questionnaire. The number of samples was 95 respondents who were determined using purposive testing techniques. Data analysis was performed with multiple linear regression models with data quality testing and classical assumption tests. The results of this study indicate that the utilization of accounting information systems, human resource competencies, and the application of government accounting standards have a significant effect on the quality of local government financial reports.