Budget Preparation Research Articles

Factors Affecting Budgeting Practices of Principals In The Administration of Public Secondary Schools in Southwest Nigeria

The study assessed the factors affecting budgeting practices of principals in administration of public secondary schools in Southwest, Nigeria. The study was guided by one objective, research question and hypothesis. Descriptive survey research design was used for the study; the population of the study was 3254 while the sample size was 650 respondents. Multi-stage sampling technique was use to arrive at the sample size. The instrument used for data collection was a self-structured questionnaire titled “Factors Affecting Principals’ Budgeting Practices Questionnaire (FAPBPQ)”. The questionnaire is in one clusters with 9 items. The data collected were analyzed using Mean and Standard Deviation (SD) to answer the research question. The major findings of the study were that school principal’s negative attitude towards the budgetary plans, poor budget implementation, among others do actually affects budgeting practices of principals in administration of public secondary schools in Southwest, Nigeria. The finding also revealed that there is no statistically significant difference between the mean scores of the principals and bursars on principals’ budgeting practices in administration of public secondary schools in Southwest, Nigeria. Based on the findings of the study, it was recommended among others that Principals should endeavour to involve their staff in school budget planning and preparation and should not neglect their opinions and contributions for productive and effective administration of school.

Implementation of the Village Revenue and Expenditure Budget Policy (APBDes) in Infrastructure Development in 2019 (Study in Tiambang Village, Pematang Tiga District, Central Bengkulu Regency)

The purpose of this study is the Implementation of Village Income and Expenditure Budget (APBDes) on Infrastructure Development in 2019 (in Tiambang Village, Pematang Tiga Sub-District, Central Bengkulu Regency). This research is categorized as descriptive qualitative using data collection methods of interviews, observation and documentation. The selection of informants by purposive sampling consisted of seven people using the theory of the principles of APBDes according to Edi Suharto, (2010: 80). Siding with community groups, in making village physical development plans not all village communities are involved and development planning decisions still depend on the village head. Transparent, budget preparation and accountability financial reports for the physical development of village communities do not get accountability reports for development results. can be accounted for, the accountability report and the amount of the village physical development budget is accepted by the community but is not comprehensive. Participation, the community does not participate in the implementation of village physical development because they are only representatives of groups in the community. Democracy, in the physical development process of the village head is always open to receiving suggestions from the village community. Sustainable, Development in the village is budgeted annually in relation to the interests of the village community. Effective, project development runs on time according to the target to be achieved. Efficient, the development carried out by Tiambang village government has been maximized due to visible economic and social changes.

Penguatan Kapasitas Aparatur Desa dalam Perencanaan Keuangan Desa di Desa Guluk-Guluk Kecamatan Guluk-Guluk Kabupaten Sumenep

Significantly, Law No. 06 of 2014 concerning the village impacts development in the village. This program aims to provide understanding to village officials in the preparation of the village budget. This stage is crucial so that the direction of village development is structured and follows village conditions. The implementation method includes training and mentoring in making village financial planning, including the Village RPJMD, RKPdesa, and APBDesa. Thus, it is hoped that they can carry out financial management well and achieve accountability in village financial reporting. The implementation of this PkM activity was carried out in Guluk-Guluk Village, Guluk-Guluk District, Sumenep Regency. The activity results show that village officials have increased their ability and understanding of making village financial planning. The involvement of various parties in making village financial planning documents in Guluk-Guluk Village makes the direction of village development directed and follows the village community's expectations. In addition, based on the questionnaire results, it can be concluded that village officials have improved their understanding of village financial planning.

Does the MTEF shape annual budgets in a developing country?

PurposeThis paper explores how the Medium-Term Expenditure Framework (MTEF) conflicts with annual budgeting and how University actors responded to such conflicting demands in a public university in Tanzania, a developing country.Design/methodology/approachThe data for this study were collected from interviews, observations and document reviews. Data analysis processes were guided by the concepts of organizational façades and organized hypocrisy.FindingsThe findings show that while the state required the university to implement the MTEF, budget preparers and managers were concentrating on basic budgeting problems in annual budgeting. As a result of these conflicting demands decoupling occurred, as there were inconsistencies between the talk and actions of actors in MTEF implementation. In response, actors engaged in organized hypocrisy. The talk and actions were organized by developing pro-effective and symbolic layers. The pro-effective layer showed that actors were concentrating on annual budgeting, while the symbolic layer, through the creation of façades, showed that actors symbolically implemented the MTEF.Practical implicationsThe paper suggests that budgetary reforms of governments, Western donors, such as the International Monetary Fund and the World Bank, and bilateral donors should focus on addressing the basic problems in annual budgeting rather than advocating complex reforms that compel actors to engage in hypocrisy and developing façades. Moreover, university management should address basic budgeting problems to avoid budgeting games during annual budgeting.Originality/valueThis is the first paper to employ the concept of organized hypocrisy to investigate the MTEF. By demonstrating the pro-effective layer, the paper responds to the call for investigation of how accounting works in practice (van Helden et al., 2021). Moreover, by presenting the symbolic layer, the paper responds to the call to investigate how facades are created (Michelon et al., 2016). The paper demonstrates how the concept of organized hypocrisy works well with the concept of organizational facades.

Quality Management and Education Financing during the COVID-19 Period at UISU Siantar Private High School

During the pandemic, the Ministry of Education, Research, and Technology of the Republic of Indonesia launched a policy of flexibility in the use of school operational assistance funds (BOS). This policy aims to make school principals as managers in schools able to adjust the budget for school needs in accordance with conditions during the COVID-19 pandemic. This study aims to describe the quality management and financing of education during the COVID-19 period at the UISU Siantar Private High School. This research is descriptive research. Data were collected through observation, literature study, document analysis, and interviews. The results showed that UISU Siantar Private High School had managed education financing in accordance with government expectations and BOS fund management standards. In the future, it is hoped that the management of the UISU Siantar Private High School, especially the principal and treasurer, will continue to be responsive and transparent in the preparation of school activities and budgets (RKAS) and the use of BOS funds, especially regarding the COVID-19 pandemic, which has not been completed until now.

Analisis Implementasi Sistem Kinerja Anggaran Pada Bagian Umum Secretariat Daerah Kabupaten Batu Bara

The purpose of this study was to analyze the implementation and obstacles in the budget performance system at the General Section of the Regional Secretariat of Batu Bara Regency. The research method used is a qualitative method. The reason for using this qualitative method is because the problem is not clear, holistic, complex, dynamic, and full of meaning so that data on certain social situations is not possible. Implementation of the Budget Performance System in the General Section of the Regional Secretariat of Batu Bara Regency in terms of communication, has been able to communicate with the parties involved. In terms of Human Resources, it is still not optimal in carrying out the budget performance system. In terms of disposition, SKPD has been able to give a good attitude towards all offices. In terms of the Bureaucratic Structure, it still shows that it is less than optimal in budgeting. The obstacle is that the knowledge of SKPD is still not optimal in carrying out budget preparation, so that mature human resources are needed to really understand budget preparation for the smooth running of a good government. The SKPD's lack of understanding of the applicable laws and regulations and the lack of commitment to implement them have made the implementation of the budget performance system not run well.

Effect of Organizational Climate and Participation in Budgeting on Employee Performance

The objectives of this study were to: 1) examine the impact of organizational climate on employee performance at IAIN Kendari; 2) analyse the influence of budgetary participation on employee performance; 3) evaluate the impact of organizational climate and participation in budget preparation on employee performance; and 4) assess the role of Islamic economics on organizational climate, budgeting participation, and employee performance. Data were collected using a survey, applying a quantitative approach. The research sample consisted of 55 employees of various faculties, units and institutions. After assessing normality, linearity, multicollinearity and autocorrelation, data analysis involved descriptive and inferential analysis. Simple regression analysis and path analysis were used to test the hypotheses. The findings revealed that: 1) organizational climate had a positive and significant impact on employee performance with a 62.6% contribution; 2) participation in budgeting had a positive and significant impact on employee performance with a 40% contribution; and 3) the combination of organizational climate and participation in budgeting had a positive and significant impact on employee performance with a 40% contribution.
 Keywords: organizational climate, participation, budgeting, employee performance, sharia economy

A review of service quality: Case of the National Treasury of South Africa

Background: The study rests on the idea that the National Treasury (NT) impacts direct service delivery at the country level through its budget preparation and budget implementation monitoring processes. Both processes are meant to ensure that departments are appropriately resourced, and should, therefore, be able to achieve objectives contained in their performance plans. The study focuses on the service quality provided by the NT in performing these functions.Aim: To provide insights on the level of service quality provided by NT to national government departments and the role of expectations in its measurement.Setting: The study was conducted in Pretoria, and respondents were employees in the Administration Division of national government departments.Methods: The study followed a quantitative approach and used primary data which was collected between October and December 2019. The mean (µ), standard deviation (SD), gap analysis, one-way analysis of variance (ANOVA) and Scheffe’s test as a post-test were the key statistical techniques used.Results: Service quality was found to be appropriate based on both the SERVQUAL and SERVPERF models. More positive results are however observed when service expectations are excluded as guided by the latter. Service expectations were found to be an unstable factor in the measurement of service quality.Conclusion: An online service quality review system to be established by NT in support of the New Public Management movement. The NT to ensure that external marketing media, which impact service expectations, are realistic.

Implementation of Performance-Based Budget on Ternate Resort Police Task Force

The purpose of this study is to examine the implementation of performance-based budgets at Satker (Task Force) Polres (Resort Police) Ternate in terms of planning, implementation (including transparent and accountability), evaluation, performance measurement, effectiveness, and efficiency. using qualitative descriptive approaches with 5 informants and documentation study studies The outcomes revealed from the perspective of planning seen the process that has been procedurally seen the relationship between Renstra, Renja, and RKA and budget preparation done bottom up. However, several challenges remain in its implementation, particularly a shortage of HR expertise in linked roles. Aspects of implementation reviewed from transparency show that all members and functional units are aware of the budget allocation of each of these things seen from Kasatker's attention to socializing RKA/DIPA, in terms of accountability seen to comply with budgeting mechanisms and can be accounted for and can be assessed success or failure in the achievement of targets Evaluation is carried out on a regular basis to determine the extent to which budget realization has been achieved and to identify problems connected to budget use. The achievements of each strategic target indication are observed in performance measurement.

Application of Flexible Budget Based on Company Profit Model: Taking VK's Financial Data as an Example

There are many types of budgeting, and budgeting based on profit models is rare. This paper combines financial big data with management accounting methods to build a profit model in financial big data; and uses model data as the basis and basis for preparing flexible budgets, making budget preparation and execution more scientific and feasible; The company’s budget preparation method has been introduced; more importantly, financial accounting and management accounting are integrated, and the forecasting and budgeting functions of management accounting applications are really brought into play and applied.

SOCIO-ECONOMIC ASPECTS OF THE DEVELOPMENT OF THE HIGHER EDUCATION SYSTEM IN AZERBAIJAN

Forecasting of socio-economic indicators in the field of education, preparation of the draft state budget on the education system, financing of educational institutions, departments and organizations, centralized measures are the priority directions of the education economy. In particular, the implementation of financial support of various state programs, forecasting student and student enrollment in higher and secondary schools, vocational high schools and vocational schools, general secondary education institutions directly under the Ministry of Education, preparation of analytical and statistical indicators related to the education network, new educational institutions One of the priorities of the education economy is to make proposals to the relevant government agencies on the establishment and change of type. Keywords:education, economics, service, university

Mapping institutional changes in higher education: the comparative analysis of the effects of democratic backsliding

The world has witnessed democratic decline in 23 countries worldwide during the last decade (Freedom House, 2019) in the context of rising nationalism and right-wing populism (Fraser, 2017; Robertson, 2018, 2020). The political importance of this topic is rooted in the fact that higher education is one of the most crucial public goods (Marginson, 2007, 2017) and governments tend to exercise tighter control over HEIs while democratic conditions worsening (Perry, 2015). Although many studies have examined the effects of the transition to democracy on higher education globally (O’Donnell et al., 2013; O’Donnell et al., 1986, Salto, 2020), very few have studied the reverse trend – democratic backsliding. Given that university autonomy is a wider term that encompasses the practises undertaken by universities to operate, researching its aspects, and assessing the true implications of democratic backsliding on universities represents an important field for current and future research.
 My research investigates the impact of democratic backsliding on the university autonomy, by examining the cases of Turkey, Hungary, and Poland. These countries were considered democracies until the 2010s, but they are increasingly moving away from democracy (Freedom House, 2020). The study draws on an extensive analysis of publicly accessible government laws and regulations, university decrees, mission statements, political pamphlets, online media sources and interviews, and grey literature to analyze institutional responses as well as field work and interviews. I employ neoliberal authoritarianism and historical institutionalism as a framework to investigate the critical junctures and institutional changes affecting appointive (hiring, promotion, and dismissal of staff), financial (funding levels and criteria, preparation and allocation of the university budget, and accountability), and academic (access, curriculum, degree requirements, and academic freedom) autonomy (Ordorika, 2003).

Implementation of Performance-Based Budget on Ternate Resort Police Task Force

The purpose of this study is to examine the implementation of performance-based budgets at Satker (Task Force) Polres (Resort Police) Ternate in terms of planning, implementation (including transparent and accountability), evaluation, performance measurement, effectiveness, and efficiency. using qualitative descriptive approaches with 5 informants and documentation study studies The outcomes revealed from the perspective of planning seen the process that has been procedurally seen the relationship between Renstra, Renja, and RKA and budget preparation done bottom up. However, several challenges remain in its implementation, particularly a shortage of HR expertise in linked roles. Aspects of implementation reviewed from transparency show that all members and functional units are aware of the budget allocation of each of these things seen from Kasatker's attention to socializing RKA/DIPA, in terms of accountability seen to comply with budgeting mechanisms and can be accounted for and can be assessed success or failure in the achievement of targets Evaluation is carried out on a regular basis to determine the extent to which budget realization has been achieved and to identify problems connected to budget use. The achievements of each strategic target indication are observed in performance measurement.

PERAN ANGGARAN SEBAGAI ALAT PENGAWASAN BIAYA OPERASIONAL PT PELAYARAN NASIONAL SAMUDERA RAYA JAKARTA

PT Pelayaran Samudra Raya continues to strive to improve efficiency in its operational activities to provide the best quality service for customers. To achieve this efficiency, the use of costs must be done optimally so as to produce good performance for the company. To oversee the use of the company's operational costs, management needs a budget that can provide an overview of the optimal costs in the company's operational activities. Budgets that are prepared and monitored properly can help achieve efficiency in the use of company operational costs. 
 Results of the analysis of variance carried out on PT Samudera Raya's operational costs during 2019 to 2021 showed improvements in the preparation of the budget and the use of the company's operational costs. This can be seen from the percentage of variance that decreases every year, which is 2.11% in 2019, 1.13% in 2020 and a variance of 0.28% in 2021. The use of the company's operational costs has been monitored properly by the accounting department. and supervisors of the company's fleet both before the Covid19 pandemic occurred and while it was taking place. All cash disbursements that occur in each ship's trip must be accounted for by the captain once the trip is completed, cost deviations that occur outside the plan must be explained in detail by the cause and effect by the fleet, the difference between the realization of costs and the budget must be considered in the preparation of the budget for the next ship trip. 
 The preparation of the company's operational cost budget has been carried out for the last 3 years and continues to be evaluated every year to take corrective actions to reduce the occurrence of variances, especially those that are not profitable for the company. The use of the budget as a means of monitoring the company's operational costs is able to achieve the expected results. Although it is not maximized because there is still a difference between the budget and the realization of costs, the difference can be reduced every year. 
 The difference between the budget and the realization of the company's operational costs has decreased in the last 3 years. This shows an improvement from the company's management in optimizing the budget function as a means of controlling the company's operational costs.

Tuan Desa Application Menggunakan Metode Topsis Sebagai Penentuan Rencana Kerja Pembangunan Desa

It has been empathized that village funds are prioritized to finance the implementation of village-scale programs and activities in the field of village development and village empowerment. The village government is still making decisions by way of deliberation with village communities in the absence of definite aspects that can be taken into consideration. From the deliberation results are often not accepted because they do not see the needs that can be utilized more by the community, this is the main problem in the preparation of work program activities or budgets every year. It begins with conducting interviews with village officials, followes by observing the process of deliberation activities at the neighborhood level, hamlet meetings and ending with village meetings the looking for references in the form of literature in the form of research journals with the theme of website application, making protorypes of the RKPDes application, calculating TOPSIS method, and producsing RKPDes preparation websote application. The conclusion of this study is that the TOPSIS method can adjust the process of compiling the neighborhood council, hamlet and village meetings to prepare the RKPDes.

Tuan Desa Application Menggunakan Metode Topsis Sebagai Penentuan Rencana Kerja Pembangunan Desa

It has been empathized that village funds are prioritized to finance the implementation of village-scale programs and activities in the field of village development and village empowerment. The village government is still making decisions by way of deliberation with village communities in the absence of definite aspects that can be taken into consideration. From the deliberation results are often not accepted because they do not see the needs that can be utilized more by the community, this is the main problem in the preparation of work program activities or budgets every year. It begins with conducting interviews with village officials, followes by observing the process of deliberation activities at the neighborhood level, hamlet meetings and ending with village meetings the looking for references in the form of literature in the form of research journals with the theme of website application, making protorypes of the RKPDes application, calculating TOPSIS method, and producsing RKPDes preparation websote application. The conclusion of this study is that the TOPSIS method can adjust the process of compiling the neighborhood council, hamlet and village meetings to prepare the RKPDes.

Analysis of the Influence of Water Conservancy Project Budget Preparation on Project Cost

Analysis of the Influence of Water Conservancy Project Budget Preparation on Project Cost

The Role of PNA General Public Budget as A mean for Planning and Controlling in Rationalizing Financial Decision: دور الموازنة العامة للسلطة الفلسطينية كأداة للتخطيط والرقابة في ترشيد القرارات المالية

The study aimed to identify the role of the Palestinian National Authority’s public budget as a tool for planning and control in making financial decisions, and the extent to which the PNA ministries and agencies rely on the budget as a tool for planning and control, and its role in rationalizing financial decisions, and to know whether there are difficulties facing decision-makers in ministries and agencies in the Palestinian National Authority limit the effectiveness of using budgets as a tool for planning and control and analytical approach was used for its suitability for the purposes of the study After collecting and analyzing secondary data, a questionnaire was designed as another tool for the study to answer the study questions and test its hypotheses. The questionnaire was distributed to a stratified random sample of 120 employees working in the ministries and authorities of the Palestinian National Authority. 104 questionnaires were retrieved, a percentage of A recovery amounted to (86.6%), which is a good percentage that satisfies the purposes of analysis, coming up with results and circulating them. One of the most important findings of the study is that the rationalization of financial decisions depends on control and not on planning, and that control has a fundamental role in following up the activities of the ministry or authority financially, which helps reduce the waste of public money allocated for the purposes of meeting the needs of public expenditures and some public service projects, as well as control on public revenues and strengthening its role in covering public expenditures. Based on these results, the study recommended the application of balancing programs and performance instead of balancing the applicable items, due to their relevance to a specific goal for each program. It also recommended holding periodic meetings for financial directors in each ministry or agency to study deviations in the budget and their causes, making feedback and increasing attention to human elements responsible for budget preparation and follow-up to develop professional and technical capabilities in using the general budget for better planning and control purposes through holding periodic meetings that contribute to deepening the dimensions of budget preparation.

Pengaruh Partisipasi Anggaran terhadap Kinerja Karyawan dengan Budaya Organisasi dan Kepuasan Kerja Sebagai Variabel Intervening, Bank Rakyat Indonesia Kantor Cabang Bandar Lampung

Abstract Purpose: The aim of this study is to examine the influence of budget participation to employee performance through organizational culture and work-satisfaction-based. Research methodology: The influence of budget participation on employee performance with organizational culture and job satisfaction as an intervening variable was carried out using descriptive analysis methods, with data collection applications using a questionnaire. Results: Budget participation has a direct effect on employee performance. The higherthe level of employee participation in the budget preparation process, the better the employee's performance. Limitations: The sample of this study was only 80 employees at the Bank Rakyat Indonesia, Bandar Lampung Branch, due to time constraints and the Covid-19 pandemic. Contribution: This research is useful for companies to see whether budget participation affects employee performance.

Analisis Penyusunan Anggaran Bantuan Operasional PAUD Nur Permata Hijau Kabupaten Banggai

The purpose of this study was to determine the budgeting of operational assistance fund the Early Childhood Education (PAUD) Nur Permata Hijau in Lumpoknyo Village, Banggai Regency. The data analysis method used in this research is a qualitative descriptive analysis technique to thoroughly describe the implementation of BOP budgeting reporting in PAUD Nur Permata Hijau and is associated with public sector accounting, especially in public sector budgeting. The results showed that the preparation of the budget for school operational funds at PAUD Nur Pemmata Hijau in 2019 was in accordance with the Regulation of the Minister of Education and Culture Number 4 of 2019. The preparation of the operational budget for PAUD Nur Permata Hijau was effective and efficient because the budget was absorbed in its entirety and the use of the budget was already very appropriate for student activities.