Expenditure Management Research Articles

Analysis of Regional Revenue and Expenditure Management

This research aims to find out and analyze how regional income and expenditure management is seen from the economic, efficiency and effectiveness levels of the Bantaeng Regency Government from the 2020-2022 Fiscal Year. The data source used is secondary data in the form of reports on the realization of regional income and expenditure budgets as well as other information related to the problems studied. The results of research and data analysis using quantitative descriptive analysis are used to describe how regional income and expenditure management uses value for money analysis from the economic, efficiency and effectiveness levels of the Bantaeng Regency Government from the 2020-2022 Fiscal Year. Measuring performance in managing the revenue and expenditure budget using value for money analysis concluded that the Bantaeng Regency Government for the 2020 - 2022 budget year had used the economic concept with an average of 90.02%, the efficiency concept with an average of 90.21%, and the concept of effectiveness with an average of 90.92%. Although the three financial performance indicators measured using value for money analysis show relatively good performance, they are still not perfect

Digitalization for Public Expenditure Accountability and Transparency (d4PEAT)


 Reforms in public expenditure management in India, especially in accounting and administrative processes, have lagged behind the reforms in public revenue management. Lack of uniform accounting codes, limited data standards, and standalone systems across different tiers of governments have led to issues related to data comparability, data aggregability, and misclassification of data. In addition, lack of a single source of truth and inadequate end-to-end digital data capture limits the efficiency, tractability, and accountability of public funds. Limited just-in-time fund-flows, where fund disbursals and actual expenditures are not in tandem, further increases the uncertainty in government transactions. This study identifies the touchpoints where mainstreaming digitalization could address these fundamental challenges of public expenditure management through an actionable roadmap in the form of d4PEAT framework. A composite score under d4PEAT framework for each level of government is calculated, which can be used to rank their performances and assess the progress made in mainstreaming digitalization of public expenditure management. The framework charts a process for debate, suggest areas where policy reforms can be initiated in India, leading to enhancing accountability and transparency in public spending.

Profile, Healthcare Resource Consumption and Related Costs in ANCA-Associated Vasculitis Patients: A Real-World Analysis in Italy.

Anti-neutrophil cytoplasmic antibody (ANCA)-associated vasculitides (AAV) are rare autoimmune diseases triggering inflammation of small vessels. This real-world analysis was focused on the most common AAV forms, granulomatosis with polyangiitis (GPA) and microscopic polyangiitis (MPA), to describe patients' demographic and clinical characteristics, therapeutic management, disease progression, and the related economic burden. A retrospective analysis was conducted on administrative databases of a representative sample of Italian healthcare entities, covering approximately 12 million residents. Between January 2010 and December 2020, adult GPA patients were identified by payment waiver code or hospitalization discharge diagnosis, and MPA patients by payment waiver code with or without hospitalization discharge diagnosis. Clinical outcomes were evaluated through AAV-related hospitalizations, renal failure onset, and mortality. Economic analysis included healthcare resource utilization deriving from drugs, hospitalizations, and outpatient specialist services. The related mean direct costs year/patient were also calculated in patients stratified by presence/absence of glucocorticoid therapy and type of inclusion criterion (hospitalization/payment waiver code). Overall, 859 AAV patients were divided into GPA (n=713; 83%) and MPA (n=146; 17%) cohorts. Outcome indicators highlighted a clinically worse phenotype associated with GPA compared to MPA. Cost analysis during follow-up showed tendentially increased expenditures in glucocorticoid-treated patients versus untreated (overall AAV: €8728 vs. €7911; GPA: €9292 vs. €9143; MPA: €5967 vs. €2390), mainly driven by drugs (AAV: €2404 vs. €874; GPA: €2510 vs. €878; MPA: €1881 vs. €854)and hospitalizations. Among AAV forms, GPA resulted in a worse clinical picture, higher mortality, and increased costs. This is the first real-world pharmaco-economic analysis on AAV patients stratified by glucocorticoid use on disease management expenditures. In both GPA and MPA patients, glucocorticoid treatment resulted in higher healthcare costs, mostly attributable to medications, and then hospitalizations, confirming the clinical complexity and economic burden for management of patients with autoimmune diseases under chronic immunosuppression.

Sistem Informasi Akuntansi Atas Siklus Pendapatan Pada Pratama Expressindo

This study aims to analyze the accounting information system for the revenue cycle at Pratama Expressindo using research methodology using qualitative methods. The data collection techniques used were interviews and observations. The results showed that the related functions in Pratama Expressindo all services are efficient but lack discipline, especially in the accounting department. There are no clear rules for accounting that affect performance. In the company's accountant system, there are two main functions, namely the administrative part as the part responsible for managing the company, while the finance department as the collection and management of income and expenditure in the company. Pratama Expressindo's accounting information system is well maintained, but there are areas that need improvement, such as improving customer payment processing. The use of information systems at Pratama Expressindo still uses a simple system and there are still many shortcomings, which initially did not use accounting software and now use accounting software.

The Flypaper Effect Phenomenon: Evidence from Indonesia

Abstract One of the implementations of autonomy policy is fiscal decentralization. The State gives chance to every local government for improving its fiscal ability. Original Local Government Revenue (PAD) is fiscal potency owned local government to improve local government independence to promote welfare to society. To accelerate fiscal independence of local government equally, the central government sends transfer funds in the form of General Allocation Funds (DAU) which aims to comply local government expenditure that has not fulfilled. However, problems faced is local government expenditure management still much more affected by DAU rather than PAD. It indicates that local government still depends on central government to comply expenditure called flypaper effect. This research aims to analyze the effect of PAD and DAU on local government expenditure by identifying whether occurs flypaper on provincial government in Indonesia. The method used in this research is analysis regression of panel data with Generalized Least Square (GLS). Data used is panel data from 34 provinces in Indonesia between 2008 and 2017. Based on results estimation, PAD and DAU positively and significantly affect local government expenditure. However, the DAU more affects local government expenditure compared with PAD. This exhibits that flypaper effect phenomenon occurred on provincial government in Indonesia which local government expenditure response more affected by DAU than PAD. It is happening due to the provincial government still relies on central government to comply its expenditure illustrated with high DAU transfers. This research concludes that decentralization policy in Indonesia is not effective yet. Thus, the government needs to adjust decentralization policy in order to improve regional fiscal independence.

Budget policy in the conditions of economic transformations

Relevance of the research topic. The formation of the budget plays an important role in the system of state financial support for the socio-economic development of the country. The effectiveness of budget policy is determined by the level of development of financial and budgetary institutions aimed at economic growth. It is important to determine the economic essence and directions of budget policy as a tool for economic growth, the introduction of effective budget mechanisms in the conditions of economic transformations. Formulation of the problem. Budgetary policy in the conditions of economic transformations should be an effective tool for solving the main tasks of the socio-economic development of the country. Analysis of recent research and publications. The question of the formation and implementation of budget policy is quite widespread in scientific research. These are the scientific works of famous domestic and foreign scientists: Sh. Blancart, P. Samuelson, I. Chugunov, T. Kaneva, L. Lysiak, I. Lukyanenko, A. Mazaraki, V. Makogon, V. Oparin, M. Pasichnyi, O. Samoshkina, V. Fedosov and others. Highlighting unexplored parts of the general problem. In the conditions of economic transformations, it is important to form and implement the budget policy as an effective tool for the socio-economic developmentof the country. Further development of the budget planning and execution system, improvement of the budget mechanism in conditions of limited budget resources is expedient. Setting the task, the goal of the research. The main tasks of the study are to reveal the essence of the formation and implementation of the budget policy in the conditions of economic transformations, the main directions of improvement of the budget mechanism of the socio-economic development of the country, thefurther development of the budget planning and execution system in the conditions of limited budget resources. The purpose of the study is to reveal the theoretical foundations and improve the mechanisms of budget policy formation and implementation in the conditions of economic transformations. Method or methodology of research. The article uses a set of methods and approaches of scientific research: systemic, factorial, comparative, synthesis, generalization, scientific abstraction and others. Presentation of the main material (results of work). The essence of the formation and implementation of budget policy in the conditions of economic transformations is revealed; received further development of provisions regarding the budget planning and implementation system in conditions of limited budget resources. The theoretical foundations have been developed and the mechanisms for the formation and implementation of the budgetary policy of the socio-economic development of the country have been developed, it has been determined that the architecture of the budgetary policy should create institutional conditions for the functioning of the budgetary mechanism in order to effectively influence economic growth, comprehensive development of society, and increase the well-being of the population. The results of the research can be used in the process of formation andimplementation of budget policy. Conclusions according to the article. Effective use of budget funds is one of the important problems of budget planning and implementation in conditions of limited budget resources, and an important step towards solving this issue is the improvement of the budget expenditure management system of increasing the effectiveness of their use. The budgetary mechanism of the socio-economic development of the country in the conditions of martial law should provide for the effective and efficient achievement of the economic, social and defense priorities of the country’s development, which involves the planning of budget expenditures andresults from the use of budget funds.

Tax benefits as a basic component of the investment tax expenditure management system in the region

The article investigates tax and budget components of the investment tax expenditure management system in the region with a focus on tax benefits and tax powers of the authorities. The information base of the study is the federal and regional legislation, publications in scientific journals, open data of the Ministry of Finance of the Russian Federation, and the Government of the Rostov Oblast. Following general scientific methods of knowledge were used as a methodological basis: comparison, systematic logical and semantic analysis, synthesis of theoretical and practical materials. It allowed to substantiate expediency of significant changes in tax component of the investment tax expenditure management system. The definition of tax exemption, which has not changed during the 25-year period, has been clarified. Tax powers of public authorities of the Russian constituent entities on property and profit taxes of organizations have been expanded. The abandonment of tax costs assessment has been carried out by their supervisors in favor of software product of the Federal Tax Service of Russia developed jointly with the Ministry of Finance of Russia. The results of the study can be used by the authorities when developing proposals to improve tax and budget legislation.

Analysis of budgetary decision-making in a Federal Institute of Education

This article examines the organizational model of decision-making on discretionary spending and its perceptions in a Federal Institute of Education, describing dysfunctionalities resulting from it. The research uses a secondary data analysis of budget execution, norms, minutes and other decision-making sources, as well as perceptions collected at different levels of management through a survey. Dysfunctions were identified through quantitative indicators, and predictive variables were raised through regression. Perceptions about the expenditure management model were reduced to two constructs through factor analysis: budgetary appropriatons protection and generalized apathy. These perceptions about spending management are in line with a political decision-making model characterized by anomalies and contractual failures, which manifest themselves in budgetary dysfunctions, such as rushed spending at the end of the year and excessive flexibility of expenses. Aspects of the prevailing political decision-making model result in unrealized action plans, hasty spending at the end of the fiscal year, and disproportionate use of flexibility in budget execution. The research contributed to the understanding and improvement of the internal decision-making process in bodies endowed with budgetary autonomy.

PERANCANGAN SISTEM INFORMASI ADMINISTRASI KEUANGAN DESA BERBASIS VISUAL STUDIO DI KECAMATAN TANJUNGSIANG

Tanjungsiang District, located in Subang Regency, West Java, is one of 30 sub-districts consisting of 10 villages. This study identified problems related to manual financial management practices in these villages, leading to a lot of inaccurate and erroneous financial information. Therefore, this study focuses on designing a financial management information system for villages in Tanjungsiang district. The research method used is a qualitative method including direct observation, interviews, discussions with Tanjungsiang District Office staff and data collection from various sources such as books, scientific articles, and other publications. online source. The development methodology used is the Waterfall model, which includes analysis, design, implementation, testing, and maintenance phases, with support from Unified Modeling Language (UML). Microsoft Visual Studio 2010 is used as the development platform, while Microsoft Access 2019 is used for database hosting. The expected result of this research is an accurate and reliable financial recording system that facilitates revenue and expenditure management, with an easy-to-use interface that is easy to understand and use for users.

Environmental Management Expenditure and Fiscal Sustainability of South African Urban Municipalities: A Panel Data Model

Globally, instituting good environmental management practices within cities in developing countries is a climate-induced risk mitigation strategy. It is, however, an opportunity for local municipalities to achieve fiscal sustainability objectives and environmentally responsible decisions. Cash-constrained local municipalities are characterized by failures to balance environmental and financial needs, resulting in complex urban sustainability challenges. Therefore, this article examines the relationship between environmental management expenditure and fiscal sustainability (FS) in South African local municipalities to contribute to the debate concerning the sustainability of environmental protection projects in local municipalities. The study employed ordinary least squares and feasible generalized least squares to estimate coefficients of linear regression equations involving data collected from 30 local municipalities from 2012 to 2021. The results suggest that only wastewater and environmental protection expenditures positively impact FS, with solid waste management expenditure influencing the FS negatively. Lessons from the research will assist policymakers and municipal administrators in addressing environmental policy incoherence for the improved financial viability of environmental protection projects. Lastly, future research can focus on environmental data collection and reporting for improved and informed environmental protection decisions.

Analysis of the Effect of Regional Expenditure Management on the Level of Community Welfare in Papua Province

The objectives of this research are (1) to find out how much direct and indirect spending affect the poverty rate through economic growth, (2) to find out how much direct and indirect spending affect the HDI level through economic growth, (3) find out how much direct spending and indirect spending affect the gini ratio through economic growth. To fulfill the research objectives and test the hypotheses that have been set, the analysis used is path analysis to facilitate data processing, so the analysis used in processing the data is the Amos Program Version 22. The research results show that: a direct relationship between direct expenditure variables and growth The economic correlation shows a positive but not significant correlation. The direct expenditure variable has a negative and significant effect on poverty, both directly and through the economic growth variable. The results show that the direct spending of the Papua provincial government has an indirect effect on the poverty rate in this area. The direct expenditure variable has a positive effect on improving HDI performance, both directly and through economic growth variables. That is, the correlation between direct spending on regional inequality shows a positive relationship, both directly and through economic growth variables. Indirect spending variables have a negative relationship to economic growth in Papua province. The correlation between indirect spending on poverty levels in Papua province shows negative relationship, both directly and through economic growth. Indirect expenditure variables have a negative correlation with HDI performance, both directly and through economic growth variables. Furthermore, indirect expenditure variables have a positive correlation with regional inequality in this area, both indirectly directly or through intervening variables of economic growth.

Principles of tax expenditure management

The subject of the article is tax expenditures that affect the formation of budget revenues of the budgetary system. The purpose of the article is to substantiate the principles of tax expense management. The principles are considered as the key rules on the basis of which the impact on tax expenditures is carried out according to the set goals. In the article, tax expenditures are equated with the falling budget revenues. The principles of tax expenditure management are considered as a symbiosis of the legislatively fixed principles of the budget system, the principles of taxation and the classical principles of the management system. The author presents arguments confirming, on the one hand, the intersection of individual principles, and, on the other, their independence. The paper defines the lack of priority of principles. A conclusion is made about the need to comply with them at each stage of management. The author describes the characteristics of the principles and justifies the need for their application in the process of managing tax expenditures. When writing an article, empirical (description, comparison) and experimental-theoretical (analysis and synthesis, induction and deduction) research methods are used. The practical significance of the work lies in the possibility of applying the proposed principles in justifying tax expenditures.

Integrated Pest Management (IPM) in Agriculture and Its Role in Maintaining Ecological Balance and Biodiversity

The production of sustainable crops and environmental management in farming face several significant potential obstacles, including climate change, resource depletion and environmental degradation. Weeds and insect pests that considerably reduce yields have put crop production systems in danger. The greatest worry for farmers is the decline in productivity due to illnesses and pests. Insects, weed pests, and plant pathogens destroy more than 40% of all potential food production every year. The widespread use of integrated pest management (IPM) is a result of worries about the long-term viability of conventional agriculture. IPM ensures sufficient, secure, equitable, and steady flows of both food and ecosystem services, as well as increased agricultural profitability due to lower pest management expenditures. A number of studies conducted on IPM have been combined. Important information from all these studies was analyzed and summarized in this literature review. In this article, we investigated the following: (1) explanation of different management components; (2) development in organically integrated weed and insect pest management, with possible ramifications and scope; (3) knowledge and adaptation status of IPM in the modern world; (4) resources and tools of IPM; (5) current challenges and suggested future research priorities. Regular training related to IPM should be arranged to spread the knowledge of IPM to all farmer levels. This requires the cooperation of the government. Furthermore, IPM will reach a new milestone if Internet of Things technology is practiced along with the existing pest control method. Overall, this review addresses the possibilities for researchers and farmers to use a variety of natural control agents as a full or partial replacement for synthetic pesticides.

From the municipality of Lisbon to the crown: discourse and practices in the correspondence about the administration of municipal expenditure (1707-1750)

This article falls within the study of power relations in the context of municipal finances during the early modern period. Historiography has demonstrated that decisions and negotiations between different spheres of power are an important part of financial administration. Thus, this article proposes an analysis of those relations/interactions through the discourse and practices in the correspondence between the municipal administration of Lisbon (the capital of Portugal) and the King D. João V about the management of the city’s expenditure, from 1707 to 1750. The first part of this study refers to a documental selection to analyse the processing of the consultas (petitions) submitted by the city council of Lisbon to the King. This analysis puts forward an explanation of how these documents are structured and assesses the crown’s response time (or the lack of response at all). The second part looks into specific examples of municipal administrative discourses in the context of Lisbon’s city council consultas (petitions). At the same time, decisions/responses of the central administration regarding financial needs from the Portuguese crown and/or the municipality of Lisbon will be discussed. The study of these decision-making circuits highlights bureaucratic and negotiation processes unfolding in constant communication and proximity between the municipality of Lisbon and the Portuguese central administration, especially when it came to the resolution of conflicts arising from insufficient municipal funds. The records also reveal the discourses of different officers in the Lisbon municipal administration as they advance arguments, interpretations, and solutions in the context of the local management of expenditure.

Methodological approaches in the development of proposals for the formation of a tax expenditure management system

The article provides a systematic analysis of methodological approaches that allow developing proposals on the formation of a tax expenditure management system on a scientific basis. The author substantiates the need for a comprehensive study of the formation of a tax expenditure management system using complementary methods of different levels, formulates the principles, conditions and possibilities of their application, focuses on achieving the expected results. The main trends of tax expenditures in modern Russia, which determine the need to create a system for managing them, are considered.

Evaluating the Efficacy and Pharmacoeconomics of Semaglutide and Tirzepatide in the Setting of Obesity.

Obesity is a major and growing public health concern. The associated cost for obesity and its related comorbidities is approximately 30% of US health care expenditures annually. As additional pharmacotherapeutic options join the market to combat obesity, it is important to understand the financial impact it may have on overall health care costs. This article explores the efficacy and pharmacoeconomics of incretin mimetics, semaglutide and tirzepatide, in the setting of obesity. The cost of incretin mimetics (semaglutide and tirzepatide) and its overall impact on obesity management within the health care arena is being explored. The cost comparison of these medications is to be determined; however, it may represent an added cost to the total US health care expenditures. A PubMed and Google Scholar search was conducted using various search terms (eg, semaglutide, tirzepatide, pharmacoeconomics, and obesity). Based on the data reviewed, both semaglutide and tirzepatide are effective medication options for obesity management. Obesity-related management expenditures exceed $173 billion for the US health care system annually. The cost needed to treat for 1% of weight loss with semaglutide and tirzepatide was reported as $1845 and $985, respectively. More than 40% of adults (60 years or older) experience obesity. If 1%, 5%, or 10% of this population is treated with semaglutide, the annual Medicare costs will translate to excess of $2.6 billion, $13.3 billion, and $26.8 billion, respectively. Tirzepatide is not yet approved in the United States for obesity and its financial impact remains to be seen. Obesity is associated with burdensome health complications and costs. Semaglutide and tirzepatide are effective drug options for the management of obesity. The cost of these medications will no doubt present a challenge to the total health care expenditures, although the cost-benefit ratio may ultimately be favorable.

The Impact of Oil Price Volatility on Economic Growth and Stability in Iraq through the Public Expenditure for the Period (2003-2020)

Purpose: The purpose of the research is to analyze fluctuations in global oil prices and identify the factors that control them. The study aims to clarify the nature and characteristics of the international oil market, as well as the relationship between oil, public expenditure, and the economy in rentier countries. The research seeks to provide insights into the economic effects of the dominance of the oil resource and track the trends of oil, public expenditure, economic growth, and development in Iraq. Additionally, the study aims to evaluate the extent to which the fiscal policies pursued by oil rent countries are serving their goals, and to recommend ways to ensure the rationalization of public expenditure and real economic growth in these countries. Theoretical framework: the research is based on several economic theories related to the international oil market and rentier economies. The study uses theories such as supply and demand, rentier state, Dutch disease, and public choice theory to analyze the economic effects of oil revenues in rentier countries, the factors that control the international oil market, and the behavior of governments and policymakers in allocating public funds. Design/methodology/approach: The study adopted the induction method to achieve the objectives of the research and get the intended results by analyzing the data and statistical tables of the sample country. Findings: The research findings suggest that oil rents lead to inefficiency, increased centralization of power, and patterns of public expenditure that decrease efficiency. Rentier economies face challenges in diversifying and reducing their dependence on oil exports. Adherence to budgets and developing transparent and flexible principles is crucial for real economic growth in rentier economies. Effective management of oil revenues and public expenditure is essential for sustainable economic growth in these economies. Research, Practical & Social implications: The research has practical implications for policymakers, emphasizing the need for effective management of oil revenues and public expenditure for sustainable economic growth. Social implications relate to the impact of oil revenues on society, highlighting the need for improved living standards and reduced poverty. Originality/value: The research is valuable as it provides original insights into the economic effects of oil rents and highlights the challenges faced by policymakers in managing rentier economies. The study's emphasis on effective management of oil revenues and public expenditure and the development of transparent and flexible principles adds value to the literature. The research provides valuable insights into the international oil market and emphasizes the importance of sustainable economic growth.

Формування соціальних видатків в умовах воєнного стану

Introduction. Budget expenditures for social needs are an important tool for satisfying human interests, ensuring the well-being of citizens, and raising the standard of living of the population. Budget expenditures as an instrument of budget policy have a significant impact on the complete implementation of budget programs in the social sphere. Nationwide or global crises, shocks, etc. undermine the stability of financial and economic systems, including the full implementation of social policy. Problem Statement. The Russian-Ukrainian war undermined the foundations of the stability of the national economy. A significant number of business entities stopped their activities, at the same time the export of products almost completely stopped, budget revenues decreased significantly, which complicated the processes of budget implementation. This actualizes the efforts of politicians and practitioners to find optimal solutions for filling the budget, as well as strengthening the synergy of scientists in the context of conducting thorough research in the field of social expenditure formation in war conditions. Purpose. Assess the peculiarities of the formation of social budget expenditures under martial law in 2022. Methods. General scientific and special methods are used: analysis, synthesis, grouping, description, comparison, theoretical generalization and abstract-logical. Results. The conducted analysis showed that the financial and economic situation in the state significantly worsened with the beginning of the Russian invasion, which affected the ability to obtain basic services, the level of income and the quality of life of the population. The structure of budget expenditures has changed, because the defense of the country has become a priority task. At the same time, the amount of social spending should not decrease, as it is necessary to take into account the future social pressure associated with the consequences of the war. Budgeting processes are currently being transformed in a certain way, subject to priority, urgent measures aimed at protecting the country, as well as solving humanitarian and social issues. Therefore, it is necessary to search for additional sources of filling the budget, create reserve funds, redistribute budget expenditures, etc. Effective allocation and saving of limited budget funds will enable the government to maneuver financial resources, prevent associated risks, optimize expenditures, and concentrate them on strategic areas and other urgent tasks of a different nature. Conclusions. In the period of martial law, the tasks of budget policy remain essentially unchanged, in particular: effective management, distribution and use of budget expenditures for priority goals of both economic and social development. The structure of budget expenditures should take into account macroeconomic dynamics and adapt to military conditions, and therefore focus on the implementation of social priorities, primarily ensuring social benefits, providing medical and educational services, etc. The state must solve complex social tasks, which, in our opinion, is a promising direction for further scientific research.

Village Financial Management Analysis (Case Studydesa Amplas Subdistrict Percut Sei Tuan)

The purpose of this study is to describe the analysis of income and expenditure management and village finances. The method used in this study is a qualitative descriptive method and the data source used is primary data obtained by in-depth interviews and observations with Amplas village. Along with economics development in Indonesia, the government issued a Village fund allocation program to improve community service facilities, in the form of meeting basic needs, strengthening village institutions and other activities needed by village communities by making decisions through deliberations. Village Fund Allocations are balancing funds received by districts/cities in the district/city regional Revenue and Expenditure Budget (APBD) after deducting the Special Allocation Funds. this research was conducted in Sandpaper village, Percut Sei Sir districts, Deli Serdang regency, North Sumatra province.

Factors Associated with Food Security of Dryland Farm Households in the Karst Mountains of Gunungkidul Indonesia

Gunungkidul district, situated in the Karst Mountain area, represents one of the more poverty-stricken regions in Indonesia. The arid nature of this area, coupled with the scarcity of surface water, poses significant challenges to economic development endeavors, particularly in agriculture and animal husbandry. The vulnerability of the natural environment, unfavorable agro-climatic conditions, and unsuitable geographical features further hamper agricultural economic activities in the Karst Mountains of Gunungkidul. This condition causes dryland farm households to be vulnerable to food insecurity. Therefore, this study attempts to investigate dryland farm households’ food security in the Karst Mountain area and examine the associations of food insecurity using the share of household expenditure on food (SEF), energy intake levels, protein intake levels, and food security classification. Food security classification is specifically considered by two indicators, food expenditure proportion, and energy intake levels. The result showed that the number of family laborers, farming experience, household income, farm size, and production negatively impact the share of household expenditure on food. The average household energy consumption is sufficient, but the average protein consumption is less than others. Household food security in the Girisubo sub-district is still low since most households (70.09%) are undernourished, food vulnerable, and food insecure. Dryland farmer households need to get assistance from the local government or the private sector to grasp information about good expenditure management and food nutrition fulfillment in order to improve food security.