Budget Revenues Research Articles

ANALYSIS OF COST AND TIME PERFORMANCE ON THE EAST SURABAYA HOSPITAL CONSTRUCTION PROJECT USING THE EARNED VALUE METHOD

The construction of the East Surabaya Hospital is a multiyear project, starting from 2023 to 2024. The project has a contract value of Rp. This 494,603,098,000 is funded by the Regional Revenue and Expenditure Budget (APBD) of the Surabaya City Government. This research aims to analyze the cost and time performance of the project. The method used is the earned value method. The results of the cost and time performance analysis using the Earning Value method show that the cost performance and time performance of the East Surabaya Hospital Construction in the 22nd (twenty-second) week is considered not good. This result is shown by the Cost Variance value of Rp. - 608,118,565 and Schedule Variance value Rp. - 44,410,784,255. The Cost Performance Index value of 0.996 and the Schedule Performance Index value of 0.76 also shows that the cost and time performance of this project in the 22nd (twenty-second) week is not in good condition.

Maryland’s Global Budget Revenue Payment Model and Shifts in the Surgical Site of Care Among Medicare Beneficiaries

Objective: To assess the association between the Global Budget Revenue (GBR) payment model and shifts to the outpatient setting for surgical procedures among Medicare fee-for-service beneficiaries in Maryland versus control states. Summary Background Data: The GBR model provides fixed global payments to hospitals to reduce spending growth and incentivize hospitals to reduce the costs of care while improving care quality. Since surgical care is a major contributor to hospital spending, the GBR model might accelerate the ongoing shift from the inpatient to the outpatient setting to generate additional savings. Methods: A difference-in-differences (DiD) design was used to compare changes in surgical care settings over time from pre-GBR (2011-2013) to post-GBR (2014-2018) for Maryland versus control states for common surgeries that could be performed in the outpatient setting. A cross-sectional approach was used to compare the difference in care settings in 2018 for total knee arthroplasty which was on Medicare’s Inpatient-Only List before then. Results: We studied 47,542 surgical procedures from 44,410 beneficiaries in Maryland and control states. GBR’s 2014 implementation was associated with an acceleration in the shift from inpatient to outpatient settings for surgical procedures in Maryland (DiD: 3.9 percentage points, 95% CI: 2.3, 5.4). Among patients undergoing total knee arthroplasty in 2018, the proportion of outpatient surgeries in Maryland was substantially higher than that in control states (difference: 27.6 percentage points, 95% CI: 25.6, 29.6). Conclusions: Implementing Maryland’s GBR payment model was associated with an acceleration in the shift from inpatient to outpatient hospital settings for surgical procedures.

Assessing Factor Influence on Interbudgetary Transfers Income to Municipal Budgets

The article proposes an approach to studying and assessing the influence of factors on the volume of interbudgetary transfers income to municipal budgets. The relevance of the work is predetermined by the need to find ways to increase the replenishment of municipal budgets through the means of influence available for municipalities in order to fulfill their obligations and further territorial progress, including due to the unstable economic situation. Municipalities in Russia are in conditions of high dependence on incomes from higher-level budgets due to limited opportunities to strengthen their own revenue base, needing to attract as much gratuitous revenue as possible to their budgets. However, the aspects that have the greatest impact on the growth of intergovernmental transfers to the budget change over time and require elaboration. The aim of the work is to identify influencing factors that have a positive effect on increasing the incomes of interbudgetary transfers to municipal budgets, as well as to establish the degree of their influence on the volume of financial assistance provided. The study was carried out using industry-wide methods of system analysis with using statistical tools; the objects of the study were municipalities of the Samara region. The revenues of municipal budgets were analyzed, including to identify emerging trends. In addition, an assessment of factors and the degree of their influence on increasing the revenue base of municipalities in terms of gratuitous revenues from the subfederal level was carried out on the basis of correlation and regression analysis, including a dynamic comparison of the calculated models based on the results of 2012 and 2022. The key factors that have the greatest impact on the replenishment of municipal budgets through interbudgetary transfers have been identified, which has become an element of work’s scientific novelty. The results of the study can be used in the development of municipal policy in the field of interbudgetary relations, as well as become the basis for further study on a national scale.

Assessing Factor Influence on Interbudgetary Transfers Income to Municipal Budgets.

The article proposes an approach to studying and assessing the influence of factors on the volume of interbudgetary transfers income to municipal budgets. The relevance of the work is predetermined by the need to find ways to increase the replenishment of municipal budgets through the means of influence available for municipalities in order to fulfill their obligations and further territorial progress, including due to the unstable economic situation. Municipalities in Russia are in conditions of high dependence on incomes from higher-level budgets due to limited opportunities to strengthen their own revenue base, needing to attract as much gratuitous revenue as possible to their budgets. However, the aspects that have the greatest impact on the growth of intergovernmental transfers to the budget change over time and require elaboration. The aim of the work is to identify influencing factors that have a positive effect on increasing the incomes of interbudgetary transfers to municipal budgets, as well as to establish the degree of their influence on the volume of financial assistance provided. The study was carried out using industry-wide methods of system analysis with using statistical tools; the objects of the study were municipalities of the Samara region. The revenues of municipal budgets were analyzed, including to identify emerging trends. In addition, an assessment of factors and the degree of their influence on increasing the revenue base of municipalities in terms of gratuitous revenues from the subfederal level was carried out on the basis of correlation and regression analysis, including a dynamic comparison of the calculated models based on the results of 2012 and 2022. The key factors that have the greatest impact on the replenishment of municipal budgets through interbudgetary transfers have been identified, which has become an element of work’s scientific novelty. The results of the study can be used in the development of municipal policy in the field of interbudgetary relations, as well as become the basis for further study on a national scale.

THEORETICAL ASPECTS AND ESSENTIAL DEFINITIONS OF REGIONAL ECONOMY STATE REGULATION IN MACROECONOMIC INSTABILITY CONTEXT

Objective. The objective of the article is to analyze and systematize the theoretical aspects and essential definitions of state regulation of the economy of regions in the context of macroeconomic instability, as well as to determine the basic principles of effective management of regional policy in the context of macroeconomic instability. Methods. The following methods are applied to conduct the research: the analysis method (to study the theoretical aspects and determine the essential definitions of the state regulation of the economy of the regions), the induction method (to highlight the areas of application of methodological approaches to the assessment of the effective management of regional policy in conditions of macroeconomic instability and to define key concepts which are based on scientific approaches to the state regulation of the economy of regions in conditions of macroeconomic instability) and a graphic method (for building a refined scheme of the components of macroeconomic instability of regions and expanding the directions for overcoming them). Results. Macroeconomic instability is characterized by significant fluctuations in key macroeconomic indicators which may be caused by internal and external economic, political, and social factors. Macroeconomic instability affects regional development due to reduced investment, reduced budget revenues, increased unemployment and social tension. In order to achieve socio-economic stability and successful development of the region, state regulation should ensure successful overcoming of macroeconomic instability by forecasting crisis phenomena, preventing them and creating reserves in advance to eliminate their consequences. The key factor is the definition and consideration of all components of macroeconomic instability. The proposed sixth component of regional macroeconomic instability - military instability - requires the development of comprehensive security strategies, including strengthening the country's defense capabilities, providing social and economic support for affected regions as well as active international cooperation for post-war reconstruction, maintaining peace and stability. It is also important to deal with issues of reintegration of the affected territories and population, restoration of infrastructure and economic activity in conflict zones.

FISCAL POLICY FRAMEWORK IN A DECARBONIZED FUTURE FOR RESOURCE-RICH COUNTRIES

In a world transitioning towards decarbonization, resource-rich countries (RRCs) face unique challenges in shaping their fiscal policy frameworks, necessitating significant adjustments. This paper analyzes the effects of decarbonization on the fiscal policies of RRCs, focusing on the intersection of fiscal sustainability and sustainable development goals. The key findings reveal that effective fiscal discipline is crucial for maintaining fiscal sustainability amid fluctuating resource revenues. Implementing medium-term budget frameworks helps RRCs manage economic volatility and plan for long-term fiscal health. The adoption of green fiscal policies can support RRCs in navigating the challenges of decarbonization, contributing to both fiscal sustainability and sustainable development goals. Additionally, decarbonization affects various economic aspects, including budget revenues, expenditures, and the overall fiscal sustainability landscape, necessitating tailored fiscal policies. This comprehensive analysis provides valuable insights into designing and implementing fiscal policies suited to the needs of resource-rich countries during the global energy transition. The study highlights how green fiscal policies can assist RRCs in managing decarbonization challenges while achieving sustainable development goals.

EFEKTIVITAS PELAKSANAAN ANGGARAN DI DINAS TENAGA KERJA DAN TRANSMIGRASI KABUPATEN BOALEMO

The Manpower and Transmigration Service of Boalemo Regency, the hardest problem in this case is the system and the budget portion which is considered very minimal so that it has an impact on development in Boalemo Regency. The aim of the research is to determine the effectiveness of budget implementation at the Boalemo Regency Manpower and Transmigration Service. The research method uses a descriptive qualitative approach. Data collection methods through observation, interviews and documentation. Data analysis techniques using the Miles and Huberman model which consists of data reduction, data presentation and drawing conclusions or verification. The research result is Budget sources originating from the Regional Revenue and Expenditure Budget must be utilized through the General Allocation Fund. Where the implementation and allocation of the budget must include the availability of land, in this case facilities and infrastructure to support workforce activities such as job fairs, the availability of facilities and infrastructure such as Job Training Centers that can help job seekers from both companies and prospective employees.

How Public Service Investment Affects Public Incomes: Evidence from Shanghai, China

The fiscal incentive of public investment has a profound impact on the behavior of local governments. This paper uses Shanghai, China, as a case study to explore the fiscal incentive mechanism of public service investment through heterogeneity analysis and mechanism analysis, utilizing district data from 2005 to 2016. The results reveal three key findings. First, the incentive mechanism of public investment is different between budgetary revenue (BR) and land transferring fee (LTF). The incentive effect on BR is driven by the amount of public investment rather than the quality of public service delivery, failing to effectively motivate local governments to consistently improve public service quality. Second, while the fiscal incentive effects of public investment in central districts rely more on BR, suburban districts are more dependent on land finance. The high dependence on land finance makes local governments tend to pay more attention to the needs of the companies rather than citizens. Third, the proportion of the migrant population and fiscal stress weaken the association between public investment, BR, and LTF but strengthen the link between the quality of public service delivery and LTF. Conversely, the existing stock of public service resources has the opposite effect.

Descriptive Study of Government Expenditure & Poverty Reduction in South Halmahera, Indonesia (Maqashid Sharia Approach)

AbstractGovernment intervention plays an important role in reducing poverty in South Halmahera as an antithesis to when market mechanisms fail to distribute wealth. From the Islamic public finance perspective, the ulil-amri (the government) plays a central role in managing public budget and is subject to the sharia value system. This research descriptively explores how the SH government manages its expenditure side for poverty alleviation and tries to conceptualize direct spending using the 2019 APBD(The Regional Revenue and Expenditure Budget) sample with the maqashid sharia approach. The results show that government spending brings benefits to the poor, but unfortunately an increase in spending does not always reduce poverty. During the COVID-19 pandemic, budget refocusing was quite successful in reducing poverty. Meanwhile, the expenditure allocation according to the maqashid sharia indicator has reached 69% of the total direct expenditure, although the expenditure allocation for religious protection received the smallest portion, 0.42%. Keywords:Poverty, Government Expenditure, Budget Refocusing, Maqashid Sharia

The impact of local taxes and fees on the financial sustainability of territorial communities in times of war

The paper analyses the impact of local taxes and fees on the financial sustainability of territorial communities. The concept of financial sustainability is considered in relation to financial management, investment planning and debt control. It is noted that in the context of finance, the concept of ‘financial sustainability’ is identified with stability, security and flexibility. The author also analyses the share of local taxes and fees in the tax and total revenues of local budgets of Ukraine for the period 2021-2023. In turn, this allowed us to highlight changes in the structure of local budget revenues, in particular, changes in tax revenues and their relative contribution to total revenues. The calculated coefficients were used to highlight the role of local taxes and fees in ensuring financial sustainability on the example of the budget of the Lviv territorial community. The values of key financial indicators that characterise the level of financial sustainability of the budget of the Lviv city territorial community for the period 2021-2023 are also investigated. Using tables, the author analysed the coefficients such as the coefficient of independence, budget coverage, tax independence, budget security, subsidy and withdrawal of funds to the state budget. Fluctuations in these indicators over three years and their impact on the financial sustainability of local budgets in times of war were studied, i.e., the current state of the system of local taxes and fees was demonstrated. An important aspect of the study was the impact of the military conflict on the local taxation system in Ukraine, as in the context of the war in the country, it was necessary to consider not only the threat to security and stability, but also the economic consequences that significantly affect the financial support of local communities. Particular attention was paid to the efficient allocation of financial resources and the creation of reserve funds to ensure financial stability in unforeseen circumstances. The importance of local taxes as a key mechanism for strengthening the financial base and stability of territorial communities is highlighted, as this aspect contributes to their development and improves the quality of life of residents.

Normative Content and Practice of Application of the Principle of General (Aggregate) Cost Coverage in the Budget System of the Russian Federation

The paper presents a comprehensive study of the importance of the principle of general (aggregate) cost coverage for the formation of the Russian budget system, formation of budget and tax legislation, implementation of modern budget policy and development of law enforcement practice. Special attention is paid not only to the doctrinal and theoretical understanding of this principle, but also to the systematization and research of various introduced practices of linking budget expenditures with specific sources of revenues (primarily mandatory public payments) or financing budget deficits. The paper presents various legislative proposals for the introduction of exceptions to the prohibition of linking budget expenditures and certain budget revenues, which were rejected due to their contradiction to the principle of total (aggregate) cost coverage. The study allowed the author to make proposals based on the constitutional principle of mutual trust between the State and society. By introducing a mandatory public payment, the payment of which is conditioned by the purpose of carrying out special expenses of public authorities, the state must create a guaranteed target mechanism for financing such expenses using special mechanisms for accumulating budget revenues.

FINANCIAL PROVISION OF UNITED TERRITORIAL COMMUNITIES

The purpose of this study is to highlight the main problems that arise in the financial provision of UTCs, as well as to develop recommendations for their solution. To achieve this goal, it is necessary to conduct an analysis of the state and number of UTCs today, analyze the problems that arise during their operation and determine possible directions for solving these problems. It was determined that local finances play an extremely important role in the life of society, as it is an objective form of economic relations at the level of administrative-territorial units, the main driver of socio-economic development of regions. Given the relevance of this topic among Ukrainian scientists, the peculiarities of their interpretation of the essence of "financial support of united territorial communities" were considered. The dynamics of revenues of local budgets of Ukraine for 2022 by types of revenues was analyzed. Revenues to the budgets of local communities decreased significantly in the first months of the war, but gradually recovered during the stabilization of the situation in the country. Taking into account the research of domestic scientists on the problems and ways of solving them in the context of financial provision of territorial communities, the own vision of modern problems and ways of solving them is provided. It was emphasized that financial support of united territorial communities can be a difficult task, especially in conditions of limited resources and economic challenges. To solve these problems, the UTCs can consider a number of ways, such as rationalizing expenses, developing the economy and attracting new sources of income, attracting external sources of funding, trying their hand at obtaining grant funds, strengthening financial discipline and openness. It is also important to promote the development of local entrepreneurship, expand opportunities for increasing tax revenues, and seek cooperation with various financial organizations and experts. Also, an important and basic condition for a country that is a candidate for joining the EU is the involvement of the public in the decision-making process regarding the financial provision of the community, which will contribute to greater openness, interaction and responsibility in the management of the finances of the UTCs.

Analisis Penghitungan Anggaran Belanja Daerah Badan Perencanaan Pembangunan Daerah (BAPPEDA) Kota Medan Menggunakan Metode Activity Based Costing (ABC)

The Regional Revenue and Expenditure Budget (APBD), is the annual financial plan of regional governments in Indonesia which is approved by the Regional People's Representative Council. The APBD is determined by Regional Regulations and the APBD Fiscal Year covers a period of one year, starting from January 1 to December 31. This research aims to determine the grouping of activities from highest to lowest using the Activity Based Costing (ABC) method calculation. The research results show two analyzes, namely analysis in the sub-activities section and analysis in the operations expenditure section. The data used is Quantitative Data, which is data in the form of numbers or nominal data, data in the form of the Medan City BAPPEDA Budget Realization Report . Qualitative data is data that is not in the form of numbers or nominal, data in the form of direct observations from BAPPEDA Medan City regarding the implementation of the APBD. Data obtained from PERWAL APBD 2022 BAPPEDA Section is the total budget amount of Rp. 27,307,689,269 with 3 general activities, 12 sub-activities and 48 total operational expenditures.

Do the Economic Growth, PAD, DAU and DAK Fluctuations Effect on Capital Expenditures?

This research aims to determine the effect of economic growth, fluctuations in local revenue, fluctuations in general allocation funds, and fluctuations in special allocation funds on capital expenditure. The data in this research is secondary data obtained from the Republic of Indonesia Financial Audit Agency (BPK RI). This research uses data from Regional Government Financial Reports (LKPD) regarding Gross Regional Domestic Product (PDRB) and Regional Revenue and Expenditure Budget Realization Reports (APBD) for Regencies/Cities throughout South Sumatra for 2018-2020. The data analysis technique used is quantitative analysis. The results of this research partially show that the variables Fluctuations in Regional Original Income and Fluctuations in Special Allocation Funds influence Capital Expenditures. Meanwhile, the Economic Growth and General Allocation Fund Fluctuations do not affect Capital Expenditures. Managerial implications suggest that regional governments should enhance revenue stability and strategically manage fund allocations to ensure consistent and sustainable capital investments. This approach will enable better financial planning and improved infrastructure development, ultimately fostering regional economic growth and development.

Education Financing Planning Strategy in the Field of Middle School Education Development, Maybrat Regency Education Office

This research aims to examine education financing planning strategies in the field of junior high school education development at the Maybrat District Education Office. This study was carried out using a bibliographic approach, which involved collecting secondary data from various relevant literature sources. The main findings of this research show that the main source of education financing in Maybrat Regency comes from the Regional Revenue and Expenditure Budget (APBD) and School Operational Assistance Funds (BOS). However, this funding allocation is often insufficient to meet school operational and development needs. In addition, some schools are trying to find alternative funding sources through collaboration with private institutions and non-governmental organizations, although these initiatives are still limited. This research also found that transparency and accountability in the management of education funds need to be improved through financial management training and the implementation of an integrated financial information system. In addition, annual budget planning carried out by schools in Maybrat Regency needs to be performance-based and more flexible in dealing with changing needs. Other challenges include limited facilities and infrastructure, as well as limited accessibility due to remote geographical conditions. Recommendations from this research include diversifying funding sources through developing partnerships with the private sector and non-governmental organizations, strengthening financial management capacity through regular training, optimizing the use of funds through performance-based budgeting, and increasing community involvement in planning and monitoring education financing. It is hoped that the implementation of these strategies can improve the quality of education and create a more conducive learning environment for students in Maybrat Regency.

Assessing the Financial Literacy of Madrasah Principals in Formulating Revenue and Expenditure Budget Plans

This research aims to analyze and understand the level of financial literacy of Madrasah Principals in preparing the Madrasah Revenue and Expenditure Budget Plan (RAPBM) in Raudlatul Athfal (RA) Pasuruan Regency, East Java. The formulation of the problem in this research is whether there is an influence on the financial literacy of Madrasah Principals in preparing the Madrasah Revenue and Expenditure Budget Plan (RAPBM). This research uses a quantitative approach. The data source comes from Madrasah Principals. With data collection techniques through questionnaires and documentation. Then tested with simple linear regression analysis. The results found the regression coefficient value of 0.18 (positive), the correlation value was 0.029, the R square value was 0.116 (11.6%), and the significance value was 0.029 0.05, meaning that there was an effect of the financial literacy level of the Madrasah Principals in develop a Madrasah Revenue and Expenditure Budget Plan (RAPBM) in Raudlatul Athfal (RA) of East Java Pasuruan Regency. Thus, the better financial literacy, the better the preparation of the RAPBM.

Interbudgetary transfers role in regulating the budgetary provision of the constituent entities of the Russian Federation

The article studies the issues of assessing the state of fiscal capacity of the economies of the constituent entities of the Russian Federation. Inter-budgetary transfers are important for ensuring the financial stability of economies and creating conditions for the implementation of socio-economic development programs of subjects. Because of this, it becomes relevant to administer the distribution and definition of criteria for the distribution of inter-budgetary transfers. The revenues volume indicators of the entities and federal districts with and without interbudgetary transfers, as well as their values per capita have been studied. The comparative analysis of the budget revenues and interbudgetary transfers dynamics has been carried out. The structure of interbudgetary transfers distribution among the regions has been assessed. Statistical characteristics of the interbudgetary transfers share in the revenues of the budgets of the entities showing their heterogeneity has been obtained. The fiscal capacity per capita indicators in the regions and their dynamics have been analyzed. The influence of inter-budgetary transfers on increasing the level of budgetary security of the population in the subjects of the Russian Federation is shown. The correlation per capita of interbudget transfers and gross regional product has been carried out, indicating their variability in time and space, as well as the presence of significant differentiation of their values in the constituent entities of the Russian Federation.

Common Reporting Standard as a model for tax information exchange: mechanism of operation and implementation status in Ukraine

The article studies the Common Reporting Standard (CRS), an information standard for the automatic exchange of tax information between states that are parties to the Multilateral Competent Authority Agreement (MCAA). It also explores the prospects of Ukraine’s participation in the exchange under this standard. The study analyzes the information subject to international exchange, types of financial institutions required to collect and submit tax-relevant information to authorities for international exchange, account types, tax residents, and methods of verifying client integrity when opening accounts. The article aims to systematize knowledge about the prerequisites for creating, the mechanism of intergovernmental tax cooperation within the CRS framework, current results achieved under this standard, Ukraine’s accession status, steps taken by Ukraine towards implementing automatic exchange of tax information, and recommendations for accountable entities and account holders on complying with CRS rules. The study employed a comprehensive research methodology, including a literature review, analysis of normative documents, and comparative analysis. The conclusions emphasize the crucial importance of Ukraine’s accession to the CRS standard for ensuring proper tax compliance and budgetary revenues, particularly amid full-scale Russian aggression. The study also describes the challenges, especially regarding compliance with tax data exchange requirements by financial institutions and account holders. It underscores the need for strong political will from Ukrainian authorities to overcome obstacles and ensure effective CRS implementation. Overall, the study highlights the significant role of CRS in improving tax collection while acknowledging the hurdles ahead. The research perspective on this topic is extensive, given that automatic tax information exchange, particularly under the investigated standard, is currently being established and is relatively underexplored by researchers.

Pelaksanaan Peraturan Desa Nomor 03 Tahun 2023 TentangPerubahan Anggaran Pendapatan Dan Belanja Desa Pamijen TahunAnggaran 2023 Kecamatan Sokaraja Kabupaten Banyumas

The village as the smallest governmental entity, plays a crucial role in regional autonomy, with the readiness of thevillage in establishing its governance system impacting the development anda welfare of its community. Themanagement of village finances, especially the Village Revenue and Expenditure Budget (APBDes), is crucial insupporting village development. This research aims to understand how the implementation of Pamijen VillageRegulation Number 03 of 2023 concerning the Amendment of the Pamijen Village Revenue and Expenditure Budgetfor the Fiscal Year 2023 in Sokaraja Subdistrict, Banyumas District, and to identify the challenges faced in theimplementation of Pamijen Village Regulation Number 03 of 2023 concerning the Amendment of the PamijenVillage Revenue and Expenditure Budget for the Fiscal Year 2023 in sokaraja Subdistict, Banyumas District. Themethodological approach used is normative juridical with descriptive analysis. Date were obtained from fieldstudies at the Pamijen Village Office and trough interviews with villagr officials. The research findings indicate thatthe implementation of APBDes in Pamijen Village complies with applicable regulations. However, there aretechnical constraints and budget changes that affect activity realization. It is recommended that the villagegovernment continue to evaluate and minimize constraints in the implementation of APBDes. This research isexpected to contribute to the development of knowledge, particularly in the context of village financial managementKeywords: Implementation, Village Regulation, APBDe

Efficiency Challenges Amid Budget Success in Indonesia

This study assesses the budget implementation of the Sidoarjo Regency Government from 2019 to 2022, focusing on effectiveness, efficiency, and economic performance. Using a descriptive quantitative approach with document analysis, the findings indicate that while the government has met economic criteria and shown improved effectiveness, efficiency has been less satisfactory, particularly in 2022. Despite surpassing budget revenue targets, inefficiencies arose due to higher expenditures than revenues. The study highlights the need for better budget management and resource allocation to enhance overall performance. Highlight: Economic Criteria Met: Consistent economic performance over four years. Improved Effectiveness: Surpassed budget revenue targets. Efficiency Issues: Lower efficiency, especially in 2022. Keyword: Budget implementation, effectiveness, efficiency, economic performance, Sidoarjo Regency