Budget Formulation Research Articles

Measurement of Financial Performance Using the Concept of Value for Money in The Government of Bandung City

In the context of transparency and accountability of public money management, the Bandung City Government uses a tool called e-budgeting. Not only has the objectives of transparency and accountability, but the use of a budget formulation application system using e-budgeting is also expected to be able to improve the government's financial performance to be more economical, efficient, and effective. This study aims to measure the financial performance of the Bandung City Government before and after the use of e-budgeting using the concept of value for money for the 2014-2019 fiscal year. Data analysis used descriptive analysis with quantitative research methods. The results of the study are based on the Analysis of the Bandung City Government Budget Realization Report for the 2014-2016 fiscal year (before the use of e-budgeting) using the concept of Value for money, Bandung City Government financial performance shows economic criteria (78.72%), inefficient (98.04%) and effective (90.65%). Meanwhile, for the 2017-2019 fiscal year (after the use of e-budgeting) the financial performance of the Bandung City Government shows economic criteria (83.39%), inefficient (99.48%), and quite effective (88%).

A Review: The Influence of Participation Budgeting Toward Organization Behavior Factors

One of the characteristics of a budget in order to function in the planning and control process is that it contains management commitment. The requirements that must be met in order to achieve managerial commitment are active participation of managers in the budget formulation process. Participation is in the form of opportunities to submit proposals as well as opportunities to negotiate in the ratification process. This study intends to examine the effect of budget participation on various factors in organizational behavior. Based on studies according to experts and previous researchers, budget participation affects various factors related to organizational behavior, including organizational commitment, work motivation and performance.

Partisipasi Penyusunan Anggaran, Kompetensi, Self-Efficacy Sistem Pengukuran Kinerja dan Kinerja Manajerial

The purpose of this study was to examine the effect of budgeting participation, competence, self-efficacy and performance measurement systems on managerial performance. This research was conducted at the Regional Apparatus Organization (OPD) of Tabanan Regency. This research was conducted at the Regional Apparatus Organization (OPD) of Tabanan Regency. A total of 102 people were selected as respondents. The sampling method used in this study was purposive sampling and the data analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that budgetary participation, competence, self-efficacy and performance measurement systems have a positive effect on managerial performance.
 Keywords: Participation in Budget Formulation; Competence, Self-Efficacy; Performance Measurement System; Managerial Performance.

The Influence of Tax Authority on Corporate Tax Avoidance: Mechanism and Motivation

In the past, literature about the government's influence on corporate tax burden have studied corporate tax avoidance from the perspective of tax collection and management, while few have examined corporate tax avoidance from the perspective of policy formulation and policymakers. This paper fills this gap. Government is an empty concept, and its policy characteristics are actually the reflection of real core government officials' decision-making. By referring to Bertrand and Schoar (2003), Dyreng, Hanlon, and Maydew (2008), this paper finds that individual factors of financial leadership have a significant impact on the level of income tax rates of companies in their jurisdictions. Furthermore, the formulation of the financial budget is the influence path, including the proportion of local general budget revenue in local GDP, the proportion of local general budget expenditure in local GDP, the proportion of local tax revenue in local GDP, and the proportion of local enterprise income tax in all tax revenue. Finally, this paper finds that the leaders' motivation for their future careers is the influence of corporate tax avoidance. The characteristics that impact corporate income tax are the tenure of the director of finance, age, and whether the next post is promoted to the vice governor or vice mayor.

Problematik Data Pemilih pada Pemilihan Kepala Daerah Tahun 2018 Di Kota Medan

Updating voter data is one of the most important indicators of the success of the Pilkada in Indonesia. However, the accuracy of voter data in the city of Medan is still a problem that affects the level of public participation in the Pilkada. This phenomenon, has an impact on the constitutional rights of the people, determines the number of polling stations, the availability of ballots and budget formulation. This study aims to analyze voter data problems and the role of the Medan KPU in updating voter data. Edwards' theory about policy implementation is used as an analytical tool for public participation in the 2018 Pilkada in Medan City. This research uses descriptive qualitative method. Data collection techniques through documentation and in-depth interviews. Data analysis using Miles and Huberman's techniques, among others: data reduction, data display and drawing conclusions. The problem of 2018 Pilkada in Medan was influenced by multi factors, including the accuracy of the DPT, the HR of Voter Data Updating Officers and regulations which tended to be consistent regardless of other factors, such as the removal of a very large number of DPT. Therefore, it requires mutual attention, synergy, and commitment to all related parties to carry out their duties and functions in Pilkada activities. The urgency of the Pilkada as a means of community sovereignty must be protected collectively in terms of quantity and quality.

Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah pada Organisasi Perangkat Daerah

This research is the criteria concerning the influence of the characteristics of budget objectives on the performance of local government officials in the Keerom regency regional apparatus organization. Testing was carried out on a sample of 73 respondents. The sample method used was Porpusive sampling. Data collection was carried out by direct survey. Testing testing is tested empirically using multiple regression. The results showed that budget preparation had a positive and insignificant effect on the performance of local government officials in Keerom Regency. Budget feedback did not have a positive and significant effect on the performance of local government officials in Keerom Regency, local governments evaluated that the budget had no positive and significant effect on the performance of local government officials in Keerom Regency. , Clarity of budget targets has a positive and significant effect on the performance of local government officials in Keerom Regency. The difficulty of budget objectives has a positive and significant effect on the performance of local government officials in Keerom Regency and participation in budget formulation, budget evaluation, clarity of budget targets and difficulty of simultaneous budget objectives on the performance of government officials. Keerom Regency area.

Measurement Uncertainty in Vibration Calibration in Frequency Range of 5 Hz to 10 kHz

The paper evaluates the measurement uncertainty in realizing the secondary vibration standard at CSIR-National Physical Laboratory, India, and presents a comparison of the measurement uncertainty of secondary standard with that of primary vibration standard. The relative expanded measurement uncertainty of 0.80% to 2.2% in frequency range of 5 Hz to 10 kHz is evaluated. The measurement uncertainty so calculated is verified by comparison with the results from primary vibration calibration standard of CSIR-National Physical Laboratory, New Delhi, and SPEKTRA Schwingungstechnik und Akustik GmbH Dresden, Germany primary calibrations. The study recommends calibrating the back-to-back accelerometer with minimal uncertainty by using a primary calibrated single-ended accelerometer mounted on the top of the back-to-back transducer.The paper serves a guiding document to the calibration laboratories, industries and other stake holders in India to understand the concept of traceability in vibration measurements and formulation of uncertainty budget as per the international standard.

RECOMMENDATION FOR COLLABORATIVE GOVERNANCE MODEL IN WAJO DISTRICT REGIONAL REVENUE AND EXPENDITURES BUDGET FORMULATION

This article aims to explain the recommendations of the Collaborative Governance Model in the Formulation of the Wajo Regency APBD (Regional Revenue and Expenditures Budget). The method used in research is a qualitative approach. This study aims to describe and analyze various conditions and situations that are the object of research related to the Collaborative Governance Model in Wajo District Budget Formulation. The study recommends a new model in the preparation of the District APBD and finds a model in the perspective of collaborative governance, namely the cross-actor consensus collaborative model, which is a collaboration model that involves the role and participation of cross-stakeholders between the TAPD (Local Government Budget Team) as the local government, Banggar DPRD and community forums in the process of drafting APBD that emphasizes commitment and consensus in public decision making. Give a greater role to all stakeholders (local government, TAPD, DPRD (Regional People's Representative Council), and community forums or other non-governmental organizations) to collaborate in the preparation of APBD, both internally and externally.

Assessing Budgeting and Budgetary Control Effectiveness of Credit Unions in the Upper West Region of Ghana

Despite the significant role played by Budgeting and Budgetary Control in aiding organizational success, many Credit Unions (CUs) within the upper west region of Ghana have neglected this important performance management mechanism. Considering the significant role played by Credit Unions in Ghana in supporting micro and small scale enterprises and agriculture against the backdrop of high mortality rate of Credit Unions in the Upper West Region (where the first Credit Union in Africa was formed) it is important to consider if budgeting and budgetary control functions are being efficiently discharged. The main objective of the study was to identify whether any relationship exist between budgeting and budgetary control on one hand and financial performance on the other hand, of Credit Unions in the upper west region of Ghana. The study used the descriptive and correlational research methods targeting the entire population of eight (8) Credit Unions registered with the Department of Co-operatives and affiliated to Ghana Co-operative Credit Unions Association Limited (CUA). The census survey method was employed due to the small population size and purposive sampling was used to select the study respondents due to the technical nature of the subject and a regression model adopted to determine the association between dependent and independent variables. The study found that financial performance is significantly influenced by the budgeting and budgetary control practices of Credit Unions in the Upper West Region. It was also revealed by the study that the extent of use of good budgeting and budgetary control practices including formal budget planning, use of excel/software, punishments/reward, budget participation, flexibility, zero-base budgeting and budget comprehensiveness was very low among Credit Unions. Those directly responsible for the proper preparing and execution of the budget should be properly trained to equip them with the knowledge and skills to do and better job including the adoption of better budgeting and budgetary control practices to help improve financial performance of Credit Unions. Keywords: Budget, Budgetary Control, Return on Assets, Permanent Income Hypothesis, Effectiveness, Organisational Performance DOI: 10.7176/RJFA/11-12-01 Publication date: June 30th 2020

Partisipasi Masyarakat Dalam Kebijakan Anggaran Daerah

The budget policy made by the government in principle aims to fulfill the wishes of all levels of society. Budget processes and allocations must be oriented to the public interest. This implies that the budget preparation process should involve many par- ties ranging from planning to implementation. For this reason, it is expected that spending for the public interest gets a greater proportion than spending on the apparatus, because public spending is a government investment that is expected to improve people’s welfare. Participation of all people in regional budget politics is very necessary so that the region- al budget can be used optimally for the development of all the communities in the area. Realizing this participation is not an easy thing because there are still many members of the community who still consider the preparation of regional budgets only determined by officials of the ruling party. The community programs proposed in the Development Planning Consultation (Musrenbang) at the village level will sometimes disappear at the next level because they are not escorted by officials of the ruling party. This assumption is still developing in the community so that the desire to participate in regional budget poli- tics has decreased. This assumption must be eliminated in the midst of the community by all components of the government so that the people want to involve themselves in every process of the formulation of regional budget policies.Participatory of communities are needed in the process of governance and development. The United Nation Development Program (UNDP), an institution under the auspices of the United Nations which deals with the development of nations in the world, has even included community participation in one of the indicators or characteristics of good gov- ernance. This implies that the higher level of community participation in the governance and development process shows that the ruling government has carried out a good gover- nance process.The management of the regional budget by involving high participation from the commu- nity will be able to make all the planning made in preparing the regional budget can be achieved effectively and efficiently. In addition, participatory budget policy will be able to make all programs implemented can be manipulated by all levels of society because all communities feel they have been involved in the entire process. The successful implemen- tation of development in the region will lead to national development success

Wajo Regency Regional Revenue and Expenditure Budgeting Process in The Perspective of The Collaborative Governance Model

The purpose of this study is to analyze the process of preparing the Wajo district income and expenditure budget from the perspective of a collaborative governance model. This study uses qualitative data in the form of statements consisting of primary data and secondary data. In this study, researchers will use several types of data collection techniques, including observation, in-depth interviews, and document searches. The results showed the Wajo District APBD (Regional Revenue and Expenditures Budget) budgeting process for the 2020 budget year did not fully meet the collaborative governance dimensions of the collaborative governance process, it could be measured and demonstrated based on the face to face dialogue aspect, not involving stakeholders in a participatory manner, both internally and externally. Trust building aspects, there is mistrust among stakeholders, and mistrust of the community in the process of preparing the APBD. The commitment to the process aspect of the Wajo district budget formulation for the 2020 budget year is not committed to a number of process agreements. The shared understanding aspect is that there are differences in understanding between the local government, the DPRD (Regional People's Representative Assembly) and the community in the preparation of the 2020 APBD and the short-term outcome aspect that decision making is no consensus on the results and agreement in the process.

KONFLIK DAN SISTEM NILAI DALAM PROSES PENYUSUNAN KEBIJAKAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DI PEMERINTAHAN DAERAH PROVINSI BANTEN

To realize a transparent, accountable, just, disciplined, effective, efficient, and principle-obeying the Regional Government Budget ( Anggaran Pendapatan and Belanja Daerah (APBD) policy, there needs to be the involvement of al the actors, both formal ( executive and legislative ) and informal actor s (civil societ ies , community groups, and interest groups ) in the formulation process . Therefore, the regional government must utilize information from the people in formulating the Regional Government Budget as part of the decision-making process . This concept is an innovative policy-making process where the people are directly involved in the policy decision-making process . In this process, the open forum held every year creates an equal opportunity for the people to contribute suggestions for development priorities and the people could also monitor the implementation of government polic ies, especially the implementation of polic ies at the regional government level. In the Banten Province Regional Government context , the budgeting process is procedurally run as expected . However, substantively, the policy-formulation practices in the Regional Government Budget formulation do not yet reflect the ideal process . For example, the execution of the Deliberation of Development Planning (M usyawarah P erencanaan P embangunan (Musrenbang ) ) as one of the procedures in the Regional Government Budget formulation process is substantively a formality only , and there are many public issues that should be public issues that are not recommended in the government policy agenda. Therefore, this study would like to analyze the interaction between actor s and value system s in the Regional Government Budget formulation process in the Banten Province Regional Government . The method employed in this study is the quantitative study method by mapping the actors and observing the interaction phenomena actor and observing the value system s fought for in the Regional Government Budget formulation process .

FUNGSI HUKUM DALAM PERUMUSAN ANGGARAN PENDAPATAN DAN BELANJA DESA MELALUI BADAN PERMUSYAWARATAN DESA

Village Consultative Agency (BPD - Badan Permusyawarat Desa) in implementing its function as a bridge connecting the village head with the village community must also carry out its main function as the representative. The problem arises is how does the legal order set issue of the Village Consultative Agency (BPD) on the perspective of the formulation of Village Revenues and Expenditures Budget (APBDes - Anggaran Pendapatan dan Belanja Desa) based on the legal basis of Government Regulation No. 72 of 2005 concerning the village. The next problem arises is what are the obstacles faced by the Village Consultative Agency (BPD) in carrying out its duties to prepare the Village Revenues and Expenditures Budget (APBDes). The process of formulating the Village Regulation has been carried out through the correct stages and in accordance with Law Number 6 of 2014 Jo Government Regulation Number 43 of 2014 concerning Jo Village Domestic Ministerial Regulation Number 111 of 2016 concerning Technical Guidelines for Regulations in the Village, namely through initiation, socio-political and juridical stages.

PKM Peningkatan Kemampuan Aparatur Nagari Dalam Mengelola Keuangan Nagari di Kabupaten Padang Pariaman Melalui Pelatihan Pengelolaan Keuangan Desa

The implementation of village fund management even though there are rules as references in its financial management does not mean that it does not encounter various obstacles. The main obstacle faced by village officials is the competency problem of inadequate apparatus, and the lack of training and mentoring obtained to improve their competence. Some efforts are needed for empowerment which in the discourse of community development are linked to the concepts of self-reliance, participation, networking and social justice.This empowerment effort is carried out in the form of training activities provided to the village apparatus (nagari) village financial management processes, especially in preparing the budget. This training activity will be carried out through several stages. The activities carried out are: initial observation to find out the problems and needs of partners, and training of village apparatus related to village budgeting. After the material was given, participants were then given training on village budget formulation and village RKP preparation training. Based on the results of the exercise, it is known that most of the trainees were able to understand the procedures for drafting Village Budget and have been able to compile Village Budget well. Besides that in the preparation of the Village RKP, most of the training participants were also able to complete the training well.Keywords: Village Financial Management, Village Budget, Village RKP

Do Top Managers’ Individual Characteristics Affect Accounting Manipulation in the Public Sector?

AbstractDrawing on upper echelons theory, the article investigates the potential impact of top managers’ background and demographic characteristics and personality traits on organizational decisions in the public sector. The top-management figure being investigated is the municipal chief financial officer (CFO) and the specific organizational decision under analysis is the extent of revenue misrepresentation during both budget formulation and execution. The empirical setting is provided by the CFOs of Italian municipalities with populations above 15,000 over a 3-year period (2012–14). Financial data are drawn from existing databases. Non-financial data are collected through an online survey. The results show that top managers’ individual characteristics and traits do influence the extent of accounting manipulation. In particular, revenue misrepresentation was found to be smaller in the presence of female managers, managers with degrees in business administration, and managers describing themselves as “conscientious”. These effects on accounting manipulation were moderated by auditors’ and opposition councilors’ oversight, managers’ experience, and the presence of local elections. The article extends upper echelons theory and its applications in several directions: from the private to the public context, from CEOs to CFOs, from managerial decisions in general to accounting choices, and from background and demographic variables to personality traits.

Developing an Education Budget for Radiology Vice Chairs and Leaders: An ADVICER Template

The Alliance of Directors and Vice Chairs in Education group identified the need to develop an education budget template as resource for our community. Having a framework and working knowledge of budgetary considerations is crucial to those with general oversight and executive managerial responsibility for departmental educational programs. An online survey was sent to all the Alliance of Directors and Vice Chairs in Education members. Survey questions included education funding sources, presence of vice chair of finance, expectation of revenue generation, existing education budget, funding decision-makers, education budget formulation and approval, vice chair of education's role in budget, education budget line items, and income statement review. The survey response rate was 41/81 (51%). A majority 26/41 (63%) of respondents had an education budget that typically included funding for all medical students, residents, and fellows but only a minority of respondents report they developed 10/22 (45%), approved 6/22 (27%), or regularly reviewed 6/21 (29%) this budget. In sharp contrast was the role of department chairs and administrators, who presumably all participated in this process. To assist in education budget development and review, as well as meet the need to improve participants' financial accounting knowledge as a key tenet of faculty professional development, the authors developed sample budget templates and an income statement primer. Our survey results suggested the need for an educational budget framework and financial accounting resources for those in radiology education posts, and resources have been provided.

Influence of Local Political Institutions on Policy Punctuation in Three Policy Areas

Political institutions have been considered important factors that influence local policy processes. This study investigates if different county political institutions, including the form of government and home rule charter, influence the processes among three policy arenas: allocational, development, and redistributive. We analyze the annual expenditure change in Florida counties from 1995 to 2008. Results show that both modernized and nonmodernized counties show similar levels of policy changes in allocational, developmental as well as redistributive policy arenas, while counties with modernized political institutions tend to experience a slightly higher, although minimal, level of policy change in each of the three policy arenas.Related ArticlesAguado, Alexander. 2018. “Mayor‐Council Form of Government and Policy Responses in Times of Economic Travail.”Politics&Policy46 (5): 714‐730.https://doi.org/10.1111/polp.12273French, P. Edward. 2008. “Municipal Government: Does Structure Make a Difference in Small Cities and Towns.”Politics & Policy31 (4): 694‐725.https://doi.org/10.1111/j.1747-1346.2003.tb00168.xModlin, Steve. 2008. “Defining Involvement of County Commissioners in the Budget Formulation Process.”Politics&Policy36 (6): 1044‐1065.https://doi.org/10.1111/j.1747-1346.2008.00149.xRelated MediaFlorida Association of Counties. n.d. “FAC All about Florida.”http://www.fl-counties.com/videos-psasNational Association of Counties. n.d. “National Association of Counties.”https://www.naco.org/

Health financing and budgeting practices for health in the Philippines

The Philippines has placed a strong emphasis on achieving Universal Health Coverage. In recent years, earmarked funds from new alcohol and tobacco taxes have substantially increased government funds available for health. This additional funding offers great potential to improve access and health outcomes, as long as the money is well spent. An important pre-requisite for effective spending is a strong budgetary process for health. In terms of budget formulation and planning, the Philippines government has – at the national level – introduced a comprehensive package of public financial management reforms that apply across all sectors.

The Use of Performance Information Under Performance Budgeting Systems: A Comparative Analysis of Chilean Line Ministries

ABSTRACT:Numerous studies suggest that performance budgeting has limited impact on budget aggregates and on legislative decision making. For that reason, a growing number of scholars now argue for increased attention on how performance budgeting reforms influence decision-making processes within line ministries and during budget execution. In this study, we compare the cases of four line ministries from a government with a longstanding tradition of performance budgeting. We find that the use of performance information is marginal during budget formulation and approval. In contrast, the evidence shows that officials at line ministries use performance information extensively during budget execution. The use of performance information differs between our four cases and those differences are explained by a set of variables that include executive leadership involvement, informational system capacity, and intrinsic organizational factors such as the size of the organizations and the homogeneity of their outputs.

Pengaruh Partisipasi Penganggaran dan Komitmen Organisasi Terhadap Senjangan Anggaran Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi

ABSTRACT
 Agency theory suggests the existence of budget slack practices influenced by the authorization of the principal to the manager to participate in the budget formulation process (budgetary participation) is often misused. The purpose of this study is to obtain empirical evidence regarding the influence of budgetary participation and organizational commitment to budgetary slack with environmental uncertainty as a moderating variable. This research was conducted on all star hotels located in Denpasar city in 2017. The sampling method using purposive sampling. The number of samples of this study are 14 hotels. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the test results, it can be concluded that budgetary participation has a positive effect on budgetary gaps, organizational commitment negatively affect the budget gap, environmental uncertainties strengthen the relationship of budget participation against budget slack is rejected, environmental uncertainty weakens organizational commitment relationship to budget slack is accepted.
 Keywords: Budget slack, Budgetary participation, Organizational commitment, Environmental Uncertainty