Performance Budgeting Research Articles

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%.

THE EFFECT OF LOCAL REVENUE COLLECTION ON IMPLEMENTATION OF UNIVERSAL PRIMARY EDUCATION IN KIBOGA DISTRICT. A CROSS-SECTIONAL STUDY.

Background: The study intended to investigate the effect of local revenue collection on the implementation of universal primary education in Kiboga district. Methodology: The study targeted a population of 71 respondents comprising of 6 district Technical Planning Committee Members, 5 Sub-county Executive Committee members, 6 Sub-county Technical Planning Committee Members, 6 head teachers, and 48 School Management Committee Members. Simple random sampling was used to select School Management Committee Members who were the main respondents. The analysis was conducted in SPSS. Results: In the study it was found that the majority of the respondents represented by 62% were male respondents whereas 38% of the respondents were found to be females with ages ranging from 20 years and above the study was carried out on a 5 Likert scale where 4.47 strongly agreed that schools do budgeting and 4.65 also agreed that schools constitute finance committees, 4.31 strongly agreed that school finance committees are fully functional 2.45 disagreed that budgeting in schools is participatory, 4.01agreed that schools implement budgets,4.39 strongly agreed that that school budgets are monitored in schools, and finally 4.21 agreed that schools evaluate budget performance. This totals an average mean of 4.10 strongly agreeing to the study. Conclusion: The study revealed that sub-counties in their local revenue budgets don’t cater to schools at all. Recommendation: District and sub-county councils should consider allocating local revenue to schools to supplement the capitation grant which is always inadequate to meet the school needs. This will help to solve the problem of lack of pupils’ lunch that has led to defying the UPE policy and presidential directive which criminalizes collection of any fee from parents.

Comparative Analysis of Budget Performance in Nigeria: Pre and Post-Covid-19 Impact

This research investigates the pronounced impact of the Covid-19 epidemic on Nigeria's fiscal performance, evaluating the budget dynamics both before and after the pandemic. The findings reveal a persistent pattern of budget underperformance characterized by revenue shortfalls and a reliance on international loans for budget implementation. This is a notable trend, considering Nigeria's status as an oil-producing nation. The study underscores a concerning aspect wherein the country, traditionally recognized for its oil wealth, finds itself in the paradoxical position of servicing significant debt. The fiscal challenges, exacerbated by the pandemic, have necessitated a closer examination of economic policies and their implications. In response to the economic fallout, the Nigerian government enacted the Economic Sustainability Plan (ESP, 2020) as a comprehensive post-Covid-19 recovery strategy. While this plan holds promise for economic revitalization, the effectiveness of its accompanying policies in addressing the root causes of fiscal challenges remains a crucial aspect to monitor. As the nation grapples with the aftermath of the pandemic, there is a pressing need for meticulous policy implementation to ensure that the Economic Sustainability Plan not only alleviates immediate economic concerns but also serves as a catalyst for long-term, inclusive, and sustainable economic development. This study contributes to the ongoing discourse on Nigeria's economic resilience in the face of external shocks, emphasizing the imperative of sound fiscal management and policy efficacy for a robust recovery.

Scheme for a WDM-PON with colorless optical network units based on a flat optical frequency comb.

A new, to the best of our knowledge, scheme for a wavelength division multiplexing passive optical network (WDM-PON) based on a flat optical frequency comb (OFC) is proposed. Using an OFC as the optical source of the system can realize the colorlessness of optical network units (ONUs), and the direct detection of the downlink data further simplifies the ONU structure. The coherent demodulation of the uplink data improves the system performance due to the coherence of the comb lines. In this research, the proposed system is studied for its performance and power budgeting. The results show the flexibility, effectiveness, and practicability of the proposed scheme, which can be applied to future high-capacity optical access networks.

FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA ORGANISASI PERANGKAT DAERAH DAN INSTANSI PEMERINTAH KOTA PARIAMAN

This study intends to determine how the performance accountability of government agencies is influenced by budget target clarity, HR excellence, accounting controls, and reporting systems. Quantitative survey is the research technique used. The participants in this study were the head of the agency, the secretary, the treasurer in the revenue section and the treasurer in the expenditure section, as well as the finance subdivision that handles the accounting or financial tasks of each agency. With a total of 110 respondents, purposive sampling technique was used to conduct sampling. In this study, information was collected through questionnaires. SPSS v.25 program was used to process the data. Budget performance accountability is influenced by accounting controls, reporting systems and budget target clarity. Partially, the factors of government performance accountability are influenced by the clarity of budget targets, accounting controls and reporting systems in Pariaman City. Meanwhile, the quality factor of human resources has no effect on the performance accountability of government agencies in Pariaman City. Simultaneously, the accountability of Pariaman City government performance is also improved through budget target clarity, human resource excellence, accounting controls, and reporting systems.

Evaluation and Improvement of Enterprise Budget Performance Based on Multiple Linear Regression Algorithm

Evaluation and Improvement of Enterprise Budget Performance Based on Multiple Linear Regression Algorithm

ANALISIS KINERJA ANGGARAN BELANJA MODAL DALAM LAPORAN REALISASI ANGGARAN (LRA) PADA KANTOR DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN ENDE

The purpose of this study: 1. To determine the Performance of the Capital Expenditure Budget seen from the Expenditure Variance Analysis. 2. To find out the performance of the Capital Expenditure Budget seen from Expenditure Growth Analysis. 3. To find out the Performance of the Capital Expenditure Budget seen from the Expenditure Efficiency Ratio. This type of research is descriptive qualitative. The location of this research was carried out at the Public Works and Spatial Planning Office (PUPR) which is located on Jalan Banteng No. 1 Ende District. The data sources used are secondary data and primary data. Data collection techniques namely: Observation, Interview, Documentation and Literature Study. From analysis of spending variance, analysis of spending growth and spending efficiency ratios. It can be explained that: 1. The performance of the Capital Expenditure Budget is seen from the Expenditure Variance Analysis For 2022 the performance has decreased, 2. The Performance of the Capital Expenditure Budget can be seen from the Growth of Shopping Despite the growth in defense nja has fluctuated and in 2021 the growth is negative. 3. Budget performance can be seen from the Expenditure Efficiency Ratio From 2018 – 2022 the realization of the capital expenditure budget does not exceed the capital expenditure budget, this shows that the Office of the Ende Regency Public Works and Spatial Planning has made savings on the budget.

Digital Transformation Framework for automated preparation project of Program and Performance Budgeting as a service to Localities in Egypt

Digital Transformation Framework for automated preparation project of Program and Performance Budgeting as a service to Localities in Egypt

Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Revisi Anggaran, Kompetensi SDM, dan Pengadaan Barang dan Jasa terhadap Penyerapan Anggaran

One important indicator to assess the performance of the State Budget is by measuring the level of budget absorption in budget implementation. The amount of budget alocation that can be reaized can reflect the functioning of the government such as driving economic growth, more even distribution, and maintaining economic stability. Given the importance of budget absorption in driving the nation's economy, it is necessary to conduct testing and anaysis of factors that can affect budget absorption. This study aims to anayze the influence of budget planning, budget implementation, budget revision, human resource competency, and procurement of goods and services on budget absorption. The study uses purposive sampling method as the research method and employs multiple regression anaysis model. The results show that budget revision has an influence on budget absorption. Meanwhile, budget planning, budget implementation, human resource competency, and procurement of goods and services do not have an influence on budget absorption.

Budget performance evaluation before and during the COVID-19 pandemic

The 2020 crisis was caused by a disease outbreak that had an impact on global health and the economy, including Indonesia. As a quick response the government has refocused and reallocated on spending in handling and overcoming the impact of COVID-19, so that Ministries/Institutions must readjust their programs and budgets which affect the organization's performance targets has been established. Previous research where government agencies experienced a decline in performance during the pandemic. However, based on the Performance Report published by LIPI, shows an increase in average performance achievements. This research aims to examine the results of the evaluation analysis of budget performance variables, namely output achievement, budget realization, efficiency and consistency of fund withdrawals for planning for the 2019 and 2020 period with an exploratory approach use case study method. Data was obtained through documentation studies and in-depth interviews through open questions with the program and budget team, financial and budget at the DIPA unit level, and others. LIPI's performance can be achieved due to the policy of shifting the focus of research activities related to handling the coronavirus, changes in research patterns carried out by researchers, changes in business patterns and processes, and changes in the budget management scheme.

Assessing the Interactive Effects of High Salinity and Stocking Density on the Growth and Stress Physiology of the Pacific White Shrimp Litopenaeus vannamei

This study was conducted to evaluate the effects of high salinity combined with stocking density on Litopenaeus vannamei. Three salinity gradients, namely, 28 g/L, 36 g/L, and 44 g/L, and two stocking densities, namely, 300 and 600 shrimp/m3, were used to analyze the synergistic effect of high salinity and stocking density on the growth performance, digestibility, and energy budgets of L. vannamei. The experimental testing period lasted 45 days. The research results showed that a salinity level of 36 g/L was the most suitable salinity level for shrimp growth under both high and low stocking densities. The body weight, specific growth rate, and relative weight gain of the shrimp in the 36 g/L salinity group were significantly higher than those in the other two salinity groups under both high and low stocking densities. The high-density farming group with 600 shrimp/m3 exhibited a significant inhibition of shrimp growth compared to the low-density group under the same salinity conditions. The activities of amylase, lipase, and protease in the high-density-group shrimp gradually decreased with an increase in salinity, and the three digestive enzymes had the same overall effect of changing trends. This indicates that under high-density farming conditions, the increase in salinity is not conducive to the digestive function of shrimps. At the same time, the proportion of respiratory energy to feeding energy gradually decreased in the high-density group and with the increase in salinity. However, under the same salinity conditions, the higher the stocking density, the higher the energy consumed by respiration compared to the low-density group. In addition, the expression of the growth-related gene’s small nuclear ribonucleoprotein polypeptide G (SNRPG) under high stocking density was significantly lower than that in the low-density group at a salinity of 28 g/L, and ribosomal protein L7 (RPL7) expression was also significantly lower under high stocking density than that in the low-density group at a salinity of 44 g/L. The expression levels of molting-related genes retinoid X receptor (RXR), ecdysone receptor (ECR), and ecdysone-induced protein 75 (E75) were significantly higher in the 36 g/L salinity group compared with the other two salinity groups under high-stocking-density treatment. The findings indicate that the synergistic effects of salinity and stocking density have a significant impact on the growth of L. vannamei, and excessive salinity would inhibit its growth in the process of high-density culturing.

The Impact of Budget Planning and Budget Implementation on the Absorption of Regional Work Units (SKPD) in Indonesia

Budget performance, which is an embodiment of the principles of state financial reform, has not been fully implemented. There are signs that the budget absorption is not being used efficiently as possible, with attention still being directed toward the year’s end. The ability of the community to benefit will allegedly be delayed as a result. This study aims to analyze how SKPD Regional Work Units (regional administrative bodies) in Indonesia used its allocated funds. In this study, we employed secondary data collection methods. This study will discuss about all SKPD that work in the Indonesian provincial government. Multiple-linear regression was the method used for data analysis. The hypothesis testing table demonstrates that the budget planning variable has little bearing on how much money is spent. Budget absorption is significantly impacted by the budget implementation variable.
 Keywords: budget absorption, budget implementation, budget planning

Research and Thinking on the Application of Big Data in Budget Performance Management

At present, the budget performance reform has become a breakthrough in the profound reform of government governance, and is an inevitable requirement for further promoting the modernization of the national governance system and governance capacity. Big data technology can improve the quality of budget performance management from four ways: the scientific review of budget performance objectives, the accuracy of performance evaluation, the online real-time monitoring of performance operation and the visualization of performance information. Some local financial departments in China have explored the introduction of big data in the aspects of pre-performance review, database construction, performance operation and target monitoring to carry out budget performance management. Improving the legislation on "budget performance management + big data", promoting the interconnection of cross-departmental data, comprehensively applying multiple data analysis methods, and establishing a composite talent training mechanism are the directions for further improving the quality of budget performance management with big data technology.

Pengaruh Akuntabilitas, Kejelasan Sasaran dan Desentralisasi terhadap Kinerja Manajerial di Kota Mojokerto

Purpose: This study provides empirical evidence on the influence of performance accountability, clarity of budget targets, and performance decentralization on managerial performance in government agencies in Mojokerto City simultaneously and partially. Methodology/approach: Quantitative research and data collection using questionnaires (saturated sampling). The population was taken from organizations in government agencies in Mojokerto City with a total of 30 agencies and respondents as data samples consisting of heads of departments/agencies, secretaries/equivalents, and heads of fields/sections using SPSS 22. Results/findings: The variables of performance accountability and budget targets have a positive influence on managerial performance, while the variable decentralization of performance has a negative influence. The simultaneous variables of accountability, budget targets, and decentralization have a positive influence on managerial performance. Limitations: The information provided by respondents through the questionnaire does not show their actual opinions due to differences in thoughts, assumptions, and understanding of each respondent. Contribution: This research contributes to the Mojokerto City Regional Government.

Fuzzy Linear Regression Modelling of Federal Government Budget Performance

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Correlation of Employee Performance System Implementation with Budget Performance at Local Government Work Unit in Banda Aceh City Government

This study aims to examine the correlation between the implementation of the employee e-performance system and budget performance at Local Government Work Unit (SKPD) in Banda Aceh City Government. The population in this study were 43 SKPD in the Banda Aceh City Government that used the employee e-performance system. The sampling technique used was saturated sampling or census, the samples and data sources were obtained from SKPD using the e-performance system so that the total sample was 43 SKPD in the Banda Aceh City Government. The non-parametric statistical data analysis method in this study is the Spearman Rank correlation method which is processed with the SPSS (Statistical Package for Social Science) program. The results showed that the implementation of the employee e-performance system had a positive relationship with budget performance.

The Locus of Control Moderates The Relationship between Leadership Style, Quality of Human Resources, and Commitment to Managerial Performance Budgeting (Study of The Regional Goverments in Sidoarjo Regency)

Sidoarjo Regency, as the second largest APBD recipient in East Java, still has SiLPA realization was effective less and efficient less due to the budget not being fully absorbed. The purpose of this study was to determine the effect of leadership style, HR quality, and commitment with locus of control moderation on managerial performance in budgeting. This study used a quantitative approach which was analyzed using the SmartPLS statistical program (v.3.2.9). The data collection technique was in the form of a closed questionnaire via Google Forms to the research subjects of structural officials of the Sidoarjo Regency regional apparatus using a Likert scale with a purposive sampling method. The population of this study were 48 Regional Officials in Sidoarjo Regency, with a total of 192, total sample was 64 respondents. Data quality test is carried out through validity testing, reliability testing, hypothesis testing through bootstrapping. The results showed that leadership style and commitment had a effect on managerial performance in budgeting, while the quality of human resources had a uneffect on managerial performance in budgeting. Then locus of control can moderate and strengthen the relationship between HR quality and commitment to managerial performance in budgeting, while locus of control is unable to moderate or strengthen the relationship between leadership style and managerial performance in budgeting. The results of this study are expected to be able to increase the efficiency and effectiveness of budgeting in the Regional Government of Sidoarjo Regency.

The role of effective planning and control in improving budget performance: A field study on independent bodies in Iraq

The role of effective planning and control in improving budget performance: A field study on independent bodies in Iraq

The Open University Comprehensive Budget Performance Management Research Integrating Quality Management Cycle and Balanced Scorecard

The Open University Comprehensive Budget Performance Management Research Integrating Quality Management Cycle and Balanced Scorecard

TRANSPARENCY OF FISCAL RELATIONS AS A PREREQUISITE IN VAT ADMINISTRATION AND REFUND

The research article emphasizes the peculiarities of the Value Added Tax (hereafter – VAT) mechanism functioning, which provides not only one-direction movement of funds to the budget, but also the reverse movement. Due to such a variety of fiscal relations, there is a doubling of interests for the state and value added tax payers. It is determined that in order to balance the interests of subjects of fiscal relations and ensure transparency in their relations, transparency in the processes of VAT administration and refund becomes particularly relevant. It is proved that the concept of tax transparency in relations between taxpayers and state financial bodies is considered by a significant part of the authors in the area of digital transformation aimed at introducing effective administration of tax revenues to maximize the filling of budget revenues with optimal administrative costs for administration processes. Reasons are given for the lack of a unified approach to the procedure for analysing the transparency of value added tax data generated on the basis of tax reporting submitted by business entities through the Single Window for Electronic Reporting automated system. The amounts of budgetary refund of value added tax paid by VAT payers when importing goods into Ukraine are calculated. A correlation analysis was carried out and, on the basis of which the impact of paid «import VAT» on imported goods to Ukraine on the growth of budgetary refund in 2013–2022 was determined. It is substantiated that the amount of budgetary refund by 87% depends on the VAT paid during the customs clearance of imported goods to Ukraine, while other factors account for only 13%. Argumentative issues were emphasized when grouping the analytical data on the performance of the State Budget of Ukraine on «internal VAT» less the entire amount of budget refund. It is proposed that the state financial bodies (the Ministry of Finance, the State Treasury, the State Tax Service of Ukraine) publish the amounts of budgetary refund by its types (export, import, domestic operations, combined refund), which will contribute to tax transparency and the quality of reports on the performance of the State Budget of Ukraine. It is substantiated that the names of VAT as a «tax on goods imported into the customs territory of Ukraine» and a «tax on goods (works, services) produced in Ukraine» are not debatable. It is proposed to change their names to a «value added tax on imported goods produced and sold in Ukraine». The conclusions are drawn on the need for transparency aimed at providing access to information in the processes of VAT administration and refund in order to maximize the revenues of the State Budget of Ukraine while observing fair taxation and budget refund for the categories of taxpayers established by law.