Personnel Expenditure Research Articles

Analysis of budget spending and its affect on Jambi Government performance

The purpose of this research are: 1) to investigated the tendency of budget absorption to regional working units (SKPD in Indonesian) expenditure in the provincial government of Jambi; 2) to analyze factors that influence the SKPD’s budget absorption in the provincial government of Jambi; 3) to examine the effect of budget absorption on agency performance in the provincial government of Jambi. The data used in the research are secondary data in the form of budget realization reports, and primary data by using questionnaires. The population in this research are all SKPD in the environment of the provincial government of Jambi. The data analysis tools used in this research is Partial Least Square (PLS). The research finding shows that 1) all SKPD in the environment of the provincial government of Jambi tend to be delayed in budget absorption. About 82.61% SKPD tend to be delayed in budget absorption of personnel expenditure. All SKPD tend to be delayed in budget absorption of goods and services expenditure, and 43.90% SKPD tend to be delayed in budget absorption of capital expenditure; 2) budget planning and budget execution are the factors that affect the budget absorption significantly, while capacity of human resources has no effect on the budget absorption, and 3) the budget absorption has a positive and significant impact on the agency performance in the provincial government of Jambi

The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures

The capital expenditures are part of direct expenditure in the regional budget. The other elements of capital expenditures are: personnel expenditure, and spending on goods and services. Planning and realization for capital expenditure in the regional budget for each Government Regional Work Units is a part of policy regional financial management in fiscal decentralization policy which need be increased to achieve value significantly over time. Increasing in planning and realization of capital expenditures is directly related to the amount of capital expenditure element that strengthens physical infrastructure which would strengthen economic growth for social welfare, regional competitiveness for facilitation and liberalization a single market and production base in AEC era. This study examines the role of agency theory and institutional theory in relation with planning and realization of capital expenditures of 82 (Eighty Two) Government Work Units of 3 (Three) regional government, namely Banjarmasin City, Banjar District, and Tanah Laut District in South Kalimantan Province. This study contributes to the accounting literature to assess role of conceptual framework with agency theory and institutional theory. The result of study showed: there are differences in the implementation of capital expenditure to meet AEC pillars and social welfare purposes by increasing capital expenditure through the role of the agency theory, and institutional theory. Relationship of agency theory and institutional theory with social welfare and AEC with the amount of C Contingency coefficient 0,313 and Cramer Coefficient of Association 0.191 indicates there are Moderate correlation: substantial relationship and Small correlation; Lower relationship association.

Evaluation of efficiency in Colombian hospitals: An analysis for the post-reform period

In this study we analyze the performance of 602 level 1 Colombian hospitals for the period 2009–2013. The analysis is carried out from both static and temporal perspectives in order to evaluate the evolution of total factor productivity (change in hospital performance) and its components throughout the period. The study also explores a question relevant not only to the Colombian health system, but to many others around the world, of whether primary care centers excessively refer patients to high-level hospitals, thereby negatively affecting the quality, efficiency, and effectiveness of all healthcare service provision. The results demonstrated that adjusted production (service provision) and levels of quality and referrals to higher-level hospitals could be improved, on average, by 44%. This increase in health service provision levels and their quality can be achieved by reducing personnel expenditure (by an average of 22%), expenditure on medicines (by 20%), and purchasing expenses (by 11%). The temporal analysis shows that total factor productivity (hospital performance change) worsened by 1% during the period, mainly due to the technological backlash experienced despite a slightly positive evolution in efficiency.

Electoral Rules, Political Competition and Fiscal Expenditures: Regression Discontinuity Evidence from Brazilian Municipalities

We exploit a discontinuity in the rules of Brazilian mayoral elections to investigate whether political competition has a causal impact on fiscal policy choices. In municipalities with fewer than 200,000 voters, mayors are elected under a plurality voting system. In all other municipalities, a runoff election takes place between the top two candidates if neither achieves the majority of votes. Our results suggest that political competition induces more investment and less current expenditures, particularly personnel expenditures. The impact is larger when incumbents can run for re-election, suggesting incentives matter insofar as incumbents can themselves remain in office.

Cost Analysis with Activity Based Costing Method on Coronary Heart Catheterization at Dr. Sardjito Hospital Yogyakarta

The purpose of this study was to calculate unit cost coronary angiography with the ABC method and analyze the differences in the results of the calculation unit cost of the ABC method with the current rates at RSUP Dr. Sardjito Yogyakarta. The research method is qualitative with a descriptive design case study, this study uses primary data and secondary data. Primary data is in the form of interviews, while secondary data is obtained through financial data in 2016. Methods for analyzing costs using the method of Activity Based Costing (ABC). The study resulted that coronary angiography-guided by the SPO, the results of the calculation unit cost of the ABC method were Rp7.927.171,13 higher than the current fare. The unit cost of coronary angiography at RSUP Dr. Sardjito Yogyakarta by the ABC method is a unit cost for coronary angiography without difficulty which is calculated by charging all costs both direct costs and costs overhead. Hospital rates have not been recalculated since 2014, so it has not yet described the real conditions in 2016. In addition, personnel expenditure conditions that exceed the provisions of the proportion of a maximum of 44% as mandated in the Republic of Indonesia Minister of Health Regulation are the factors causing higher unit cost calculation ABC method rather than rates coronary-angiography hospital.

Pengaruh Belanja Daerah Berdasarkan Klasifikasi Ekonomi terhadap Pertumbuhan Ekonomi dan Kesejahteraan Masyarakat di Kabupaten/Kota Provinsi Kalimantan Barat Tahun 2010 - 2015

This study aims to examine and analyze the influence of local goverment expenditure based on economic classification consisting of personnel expenditure, capital expenditure, goods and services expenditure, grant expenditure and social assistance expenditure on economic growth and social welfare in the regency/city of West Borneo Province. The data in the study used panel data consisting of time series data (2010 -2015) and cross-section data (14 regency/city in West Borneo Province). Hypothesis testing in this study using multiple linear regression and path analysis. The results obtained personnel expenditure, capital expenditure, and social assistance expenditure have a positive and significant influence to economic growth, while grant expenditure has negative and significant influence to economic growth and Goods and services spending has a negative but insignificant influence to economic growth. Subsequently capital expenditure and economic growth have a positive and significant influence to the social welfare while the goods and services have negative and significant influence to the social welfare. Grant expenditure have negative influence and social assistance expenditure has a positive butinsignificant influence to social welfare.

Piperacillin/Tazobactam Shortage: Central Restriction and Alternative Recommendations as Effective Antibiotic-Stewardship Intervention at a Maximal Care Hospital

Drug supply bottleneck is a worldwide challenge, e. g. the antibiotics Piperacillin/Tazobactam shortage in 2016/2017. The efficacy of an appropriate replacement management was evaluated at the University Hospital Frankfurt (UHF). The Antibiotic-Stewardship (ABS)-Team at UHF decreed a restriction of PIP/TAZ and provided alternative antibiotic therapy recommendations during the shortage period. Consequences of this intervention on antibiotic consumption and overall costs were investigated. Over 12-weeks, PIP/TAZ-mean application rate was reduced by 71 % and was predominantly used to treat hospital acquired pneumonia (62 %), febrile neutropenian children (12 %), followed by other indications (< 10 %, each). Alternative substances' use increased (Ceftazidim + 229 %, Imipenem/Cilastatin + 18 %, Meropenem + 27 %, Ceftriaxon + 26 %, Levofloxacin + 11 %, Ciprofloxacin + 14 %, Ampicillin/Sulbactam + 83 %), however the overall antibiotic consumption declined by -5.8 % (cost savings: 13 %). Simultaneously, additional personnel costs have been noted (+ 4300 €). The evidence rate of bloodstream infections with resistant bacteria and detection of Clostridium-difficile-toxin were both not significantly elevated, compared to windows just ahead, after and one year before intervention period. Drug shortages challenge hospital antibiotic-stewardship programs by enforced use of broad spectrum-antibiotics, endanger patient safety and require rational replacement strategies, following infectious diseases- and microbiological outlines. Whilst personnel expenditures are higher, antimicrobial-stewardship interventions may successfully contribute to prevent additional medication costs.

ANALISIS SISTEM PENATAUSAHAAN BELANJA LANGSUNG DI PEMERINTAH KABUPATEN MINAHASA SELATAN (STUDI KASUS PADA DINAS SOSIAL TENAGA KERJA DAN TRANSMIGRASI)

Indirect expenditures represent expenditures that have no direct relationship to the implementation of programs and activities consisting of personnel expenditures, interest expenditures, subsidies, grants, social assistance, revenue-sharing, financial aid expenditures and unexpected expenditures. Direct expenditure is expenditure that has direct relationship with programs and activities which include personnel expenditure, goods and services expenditure and capital expenditure. Local financial management in both revenue (expenditure) and expenditure (expenditure) is very important to note, the weakness of administering the finance of this region resulted in weakness of internal financial control system, at the end will be very low quality of administrative evidence required in accounting record. The administration of regional finance is based on Permendagri number 13 of 2006 concerning the guideline of regional financial management as has been amended into Permendagri Number 59 Year 2007 and the change of the second amendment with the regulation of the Minister of Home Affairs No.21 of 2011. Target of this researchanalyze the adequacy of direct administration system in the Social Service of South Minahasa Regency based on Permendagri Number 21 of 2011.The analytical method used is descriptive analysis.The results showed that the system and procedure of direct administration administration of Social Service of Manpower and Transmigration of South Minahasa Regency has been in accordance with Permendagri Number 21 Year 2011 and the system has been adequate. However, there are still some obstacles faced such as errors of record, as well as procedural errors.Keywords : system, administration, direct spending

Comparative Analysis of Financial Performance in Fiscal Decentralization Era Among Natural and Non-Natural Resources Region

Indonesia has a long history of fiscal decentralization. In terms of accountability and transparency, it is necessary to have performance appraisal of local financial indicators. This research was conducted by taking samples of natural and non-natural resources regions from the 2010 - 2014 period. From the result of the degree of decentralization indicator, the natural resources region has a low degree. In contrast, on non-natural resources regions, they have a higher degree and included in both good and very good criteria. Based on the independence local indicators, only Siak Regency has the greatest independence, while other natural resource regions have very small category and the instructional relationships pattern. In non-natural resources regions categories, all samples are independent enough and already independent with participatory and discretionary relationship pattern. In the harmonization among routine and developmental spending indicators, in natural resources regions, routine spending is relatively small. While in non- natural resources regions, routine spending allocation is also very dominant. From that result, the government should formulate an innovative non-public development pattern to further enhancing the participation of other stakeholders and also provide advocacy to Local Government to start limiting the routine personnel expenditure and prioritizing to infrastructure development that impacts the investment.

Elected in a close race: Mayor’s characteristics and local public finances

Abstract The purpose of this paper is to evaluate the role of mayor’s characteristics (education, experience and gender) on fiscal indicators of Brazilian municipalities. We use regression discontinuity and the outcomes of close elections to identify causal effects for 2000, 2004 and 2008. We find evidence that experienced and educated mayors choose to devote a smaller fraction of the budget to current and personnel expenditures, and so they seem to be concerned with the quality of public finances. Moreover, educated mayors are better in negotiating discretionary transfers. Unfortunately, the results indicate that women and men elected in close races are different regarding education, and therefore we were not able to evaluate the effect of gender on fiscal indicators.

DAMPAK DESENTRALISASI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN PADA PENERIMAAN DAERAH KABUPATEN BATANG HARI

This study aims to determine the effect of Construction Cost Index, Relative Poverty Index and Human Development Index for Fiscal Needs and to determine the relationship between the fiscal capacity of revenue sharing fund (DBH) and local revenue (PAD), The method used is the multiple regression analysis 2001-2011 and Pearson correlation test was conducted to determine the relationship between Needs Fiscal and Fiscal Capacity in personnel expenditures. In this study, it is found that the Construction Cost Index and relative poverty index negatively effect on Fiscal Needs, Human Development Index positive effect on Fiscal Needs, Pearson correlation of test results are known DBH positively and significantly associated with a P value or Sig 0,000 and Locally Generated Revenue positive and significant with a P value Fiscal Capacity sig 0.033 or less than 0.05. Fiscal Needs and Fiscal Capacity positively associated with personnel expenditures and significant with a P value or Sig 0.000 or less than 0.05.Key words: fiscal capacity, fiscal needs, fiscal, personnel expenditure, Revenue Sharing Fund (DBH), and Local Revenue (PAD).

Automatisierung des "DMT Balanciertests rückwärts" mit der Kinect für Windows V2

Abstract The DMT (Deutschen Motorik Tests) investigate the current motor abilities, which are related to health and athletic physical activity, of children and youths. The aim of this work is the development of a suitable computer-controlled measuring station, which allows a simple and objective data collection of the performance of the kinesiology task of the balancing backward of the DMT. In this task, the child has to balance backward on three beams with different widths (6 cm, 4.5 cm and 3 cm) and a length of 3 m. The test starts on a board in front of the beam. The number of steps has to be counted till the subject touches the floor. The automated recording of measured values was investigated by various measuring methods, for example, acceleration, force sensors and gyroscopes . We propose a solution using the Kinect for Windows V2 for the data acquisition, which reduces personnel and time expenditure. We developed an algorithm to count the steps and to detect the floor contact, which leads to the end of the test.

DAMPAK KEBIJAKAN MORATORIUM PEGAWAI NEGERI SIPIL TERHADAP PENEMPATAN PEGAWAI DI PEMERINTAH DAERAH DAERAH ISTIMEWA YOGYAKARTA

One important issue in the management of civil servants are Moratorium Acceptance CPNS. Since the 2011-2014 and 2015-2019 reign of discretionary moratorium CPNS caused by various things, impact of the moratorium on the placement of employees in local government and polemics consequences and need for a solution and response strategies in the redistribution of personnel and employee planning.This research uses descriptive research method with qualitative approach gained popularity depth interviews with informants, observations and secondary data analysis. Impact, occurrence Lost Generation that cause within a certain time difficult to regenerate for their miss a link on the generation / period. The addition of the workload of employees as a result of shortage of supply of labor civil servants, retired employee were not replaced, Minus growth means if in compare between employees incoming and outgoing, more employees are out of personnel expenditure would be reduced. So that in the possible procure Non civil servants without violating the moratorium policy is still valid.

Dampak Kebijakan Moratorium Pegawai Negeri Sipil Terhadap Penempatan Pegawai di Pemerintah Daerah Istimewa Yogyakarta

One important issue in the management of civil servants are Moratorium Acceptance CPNS. Since the 2011-2014 and 2015-2019 reign of discretionary moratorium CPNS caused by various things, impact of the moratorium on the placement of employees in local government and polemics consequences and need for a solution and response strategies in the redistribution of personnel and employee planning.This research uses descriptive research method with qualitative approach gained popularity depth interviews with informants, observations and secondary data analysis. Impact, occurrence Lost Generation that cause within a certain time difficult to regenerate for their miss a link on the generation / period. The addition of the workload of employees as a result of shortage of supply of labor civil servants, retired employee were not replaced, Minus growth means if in compare between employees incoming and outgoing, more employees are out of personnel expenditure would be reduced. So that in the possible procure Non civil servants without violating the moratorium policy is still valid.

Fiscal Responsibility Law and expenditure on health personnel: an analysis of the condition of Brazilian municipalities from 2004 to 2009.

The limits for expenditure on personnel that were imposed by the Fiscal Responsibility Act (FRA) have been considered by local health managers as an obstacle to health sector policies. This paper analyzes the linear trend for the personnel expenses indicators and the correlation of this with the profile of spending on health care personnel in 5,356 Brazilian municipalities from 2004 to 2009. The study of the time series used data from the 'Finanças do Brasil' (Finbra) and data from the Information System on Public Health Budgets (SIOPS). There was a trend towards an increase of 1.3% in the annual average of total personnel expenditure in the municipalities, but the cost of health care staff did not follow that growth. There were no correlations between the indicators, and this result is contrary to the arguments given by the health managers. They attribute the problems with hiring workers and the expansion of health systems to the FRA. The availability of data from the Finbra and the Siops system is associated with a lack of knowledge on these issues. This makes it an opportune time for conducting new research.

Determinan Belanja Pegawai Pada Pemerintah Kabupaten/Kota di Provinsi Jambi

This study aimed to analyze: 1) The allocation of personnel expenditures in the district/city in Jambi Province. 2) Factors affecting personnel expenditure in the Regency / City in Jambi Province. The data used is secondary data based on panel data. The analysis tool used is panel data regression analysis. The results of the study found that: 1) During the period 2010-2014, the development of personnel spending in districts / city in Jambi Province showed an increasing trend; 2) The number of employees has a significant negative and significant impact on the expenditure of district / municipality employees in Jambi Province, while the number of Local Government’s Agencies (SKPD) has a positive and significant impact. Key Word : Personnel Expenditure, employees dan Local Governments’ Agencies Abstrak.Penelitian ini bertujuan untuk menganalisis: 1) Alokasi belanja pegawai kabupaten/kota di Provinsi Jambi. 2) Faktor-faktor yang mempengaruhi belanja pegawai pada Kabupaten/Kota di Provinsi Jambi. Data yang digunakan adalah data sekunder berdasarkan data panel. Alat analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menemukan bahwa: 1) Selama periode 2010-2014, perkembangan belanja pegawai pada kabupaten/kota di Provinsi Jambi menunjukkan kecenderungan yang terus meningkat; 2) Jumlah pegawai berpengaruh negatif dan signifikan terhadap belanja pegawai Kabupaten/Kota di Provinsi Jambi, sedangkan jumlah SKPD berpengaruh positif dan signifikan. Kata Kunci : Belanja Pegawai, Pegawai, Satuan Kerja Perangkat Daerah

The lack of short-term impact of cohesion policy on the competitiveness of SMEs

The purpose of this article is to study the relationship between the competitiveness of small- and medium-sized companies and the public support offered to them in the form of direct subsidies allocated through European structural funds. Using micro-data gathered by the Operational Programme Enterprise and Innovations for Competitiveness (OPEIC) of European structural funds from 2007–2013, this analysis focuses on small- and medium-sized enterprises (SMEs) in the Czech Republic. We employed a counterfactual approach based on Propensity Score Matching (PSM), Nearest Neighbour Estimator and Difference in Difference design with two groups of companies: applicants receiving support and a control group. When using value added and value added per labour cost as the competitiveness indicators for SMEs, we found that Cohesion Policy (CP) support had no statistically significant impact on these indicators. On the other hand, we a found positive impact on personnel expenditure. These results highlight a number of doubts regarding the effectiveness of SME cohesion funding, given that a rise in personnel expenditure, which is not supported by an appropriate increase in added value, is unlikely to be sustainable.

The Continent or the “Grand Large”? Strategic Culture and Operational Burden-Sharing in NATO

Policy discussions on transatlantic security frequently focus on the topic of burden sharing, highlighting the imbalance between U.S. and European military expenditures. Alliance scholarship in the fields of international security and political economy offers plausible explanations for this imbalance, based on the perspectives of balance of threat, institutional adaptation, security communities, and collective action. We argue that the more states articulate their national security strategy in Atlanticist terms, the more likely they are to allocate resources to military operations. We find evidence for this argument by using a content analysis of 95 national security strategy documents of NATO allies, and assessing the correlation between Atlanticist language in states’ strategy documents and those states’ allocation of financial resources to military operations, as opposed to personnel, infrastructure, or equipment expenditures.

PERILAKU OPORTUNISTIK PEJABAT EKSEKUTIF DALAM PENYUSUNAN APBD (Bukti Empiris atas Penggunaan Penerimaan Sumber Daya Alam)

Budgeting bring important issues that affect the behavior that had an impact on the effectiveness of government organizations. Government financial management that are not in accordance with the rules is the opportunistic behavior of executive officers so that the push to make mistakes in determining budget allocations in the preparation of Anggaran Pendapatan dan Belanja Daerah (APBD). Purpose of this research is focused on opportunistic behavior of executives who push the influence of direct personnel expenditure, goods and services expenditure and capital expenditure against budget slack prosperity for the people that come from natural resource revenue in accordance with article 33 Undang-Undang Dasar Negara Republik Indonesia tahun 1945. This research is quantitative research using multiple linear regression analysis as well as moderating variables to obtain empirical evidence of research, the data used in the form of secondary data of Region Expense and Revenue Budget all government region in Indonesia in 2009, whereas samples in accordance with the requirements of the sampling method amounted to 31 government provence/regency/municipal. Results showed that the opportunistic behavior of the executive officials encourage an increase in personnel expenditure budget directly, goods-services-capital expenditure, which resulted in budget slack for the prosperity of the people that come from natural resource revenues

Faculty Motivation and the Role of Social Capital in Higher Education

The objective of this paper is to investigate the incentive structure of higher education and the role of social capital in it. In the beginning are proven the limited capabilities of the market mechanisms to stimulate the creation of high quality educational outcomes. After that are revealed the benefits from reciprocal relations in higher education institutions and development of a system of altruistic moral norms, which turn universities into communities centered on the cooperation, tolerance and solidarity values. Next the paper considers the role of social capital for increasing educational revenues and decreasing the transaction costs and personnel expenditures. Finally the question of social capital accumulation sources is analyzed. The latter are sought in the choice of the social enterprise as an organizational form and adopting those management structures that stimulate freedom and equality among the members of higher education institutions.