Efficiency Of Spending Research Articles

Ejecución presupuestal municipal provincial de Virú y su impacto en mejorar la calidad de vida de su población

The present study was carried out in the province of Viru during the year 2013, in order to determine the impact of the execution of the budget of the Provincial Municipality on the quality of life of its population; also, analyze the level of budget execution, and identify how budget execution influenced quality of life. The research method implemented was inductive-deductive, descriptive, analytical, observational, cross-sectional, qualitative and quantitative. 367 surveys were applied to residents and 36 to officials of the provincial municipality; being processed in MS Excel, to determine the mean, standard deviation and coefficient of variation; likewise, the contrast test statistics of the variables under study. The level of expenditure execution was sufficient (98%); the efficiency of social spending has been 75.52%, referring to investments in basic services, health, education, and welfare in general; spending efficiency was 19% higher. There is a significant correlation (0.62) between the provincial municipal budget execution, during the year 2013, and the standard of living of its population. It is concluded that the execution of the budget of the Provincial Municipality had an impact on the quality of life of the population of the Province of Viru.

The Effect of Accountability on the Efficiency of Local Government Expenditures

This study aims to examine the effect of accountability, as one of the governance aspects, on the efficiency of local government spending at the district/city level in Indonesia. This study uses panel data analysis with 228 districts/city government entities from 2014 to 2018. The analysis is conducted in two stages; the first stage measures the efficiency of every local government by using Data Envelopment Analysis (DEA) method. The second stage estimates the effect of accountability and other control variables on local government expenditure efficiency by regression using the Tobit method. The result shows a non-linear relation between accountability, which is proxied using the Indonesia Audit Board Opinion Index, and the efficiency of local government expenditure. Initially, accountability will proceed hand in hand with increasing efficiency; however, at a certain point, an increase in accountability will no longer increase the efficiency level of local government expenditure. Another control variable that positively relates to efficiency is population expenditure per capita. Meanwhile, the ethnic fractionalization index (EFI) and distance negatively affect efficiency. The results of this study have not been able to show a relation between political competition and the gender of regional heads with efficiency.

Informational aspects of improving the regulatory framework of compulsory medical insurance

Among the most significant reasons for the change in the regulatory legal framework of compulsory health insurance (CHI) should be recognized the emergence of new opportunities in the field of information processing, capable on the one hand to significantly increase the convenience and accessibility of medical care for citizens, on the other – to ensure transparency and efficiency of spending of the budget system of the Russ ian Federation, control over this by the state. Being at the intersection of healthcare and finance, CHI with the advent of new technologies has received a unique chance to radically simplify and optimize the procedures for financing healthcare, allow medical professionals to focus on providing medical care, minimize their participation in bureaucratic procedures.Changes in the approach to information processing in the compulsory health insurance system not only ensure the optimal use of public funds to improve the health and quality of life of citizens, but also stimulate changes in the processes themselves in the healthcare sector, providing new opportunities for the state, doctors and patients, rethinking the functions of participants in the compulsory health insurance system.

Using Data Envelopment Analysis (DEA) for measuring efficiency in the defense sector

The way to improve the efficiency and effectiveness of public spending, which is a top priority for any government in any country, implies the introduction of Performance-Based Budgeting (PBB). One of the more advanced government-wide performance budgeting systems that uses performance information systematically in the preparation of the government budget is program budgeting. It is important to keep in mind that without systematic development and use of program performance information and adequate and effective performance indicators, program budgeting in the defense sector does not make sense as a tool to improve the efficiency and effectiveness of the defense resource management process. Only by defining and tracking success can it be known if the defense organizations and units perform efficiently and effectively. In this article, data envelopment analysis (DEA) was considered as an excellent mathematical programming tool that can be used to measure, evaluate, and analyze the efficiency of the defense organizations, in particular of the infantry battalions of the infantry brigades under the Eastern and Western Commands of the Georgian Defense Forces (GDF), on the delivery of readiness. A sample DEA model was proposed to measure the efficiency of the abovementioned units. Some recommendations to facilitate the use of the DEA and other statistical tools to measure and evaluate the performance of the GDF units were also proposed.

Does Money Help Elections? Analysis of the Impact of Campaign Spending and Incumbency in Ecuador

Restricting policies on electoral spending are intended to equalize the conditions of participation of candidates for a seat in a popular election. However, does the application of these restrictions generate equity in the electoral contest, or the opposite? There is much evidence about the advantage of the candidate who is reelected (incumbent) against his contender (challenger), which questions whether the budget restriction on electoral spending is effective in itself. For this research, we used a multiple linear regression method that measures the effects of the effectiveness of campaign spending in attracting votes from candidates for mayor of Ecuador, resulting in incumbency providing a degree of advantage over challengers. much more than the efficiency of spending, all in a highly restrictive scenario in electoral budgets and political campaign time.

THE EFFICIENCY OF INDIVIDUAL AND PUBLIC SPENDING ON HIGHER EDUCATION IN OECD COUNTRIES AND IN UKRAINE

The article is devoted to the analysis of the efficiency of higher education funding from the perspective of higher education applicants (cost of education) and from the perspective of the state (budget expenditures, investments in preparation of specialists).The article contains the main indicators of socioeconomic development of the OECD countries and Ukraine. The analysis has shown that in Ukraine the amount of higher education expenditures as a percentage of GDP has an average value compared to the OECD countries, while this amount in monetary terms is significantly lower than in other countries.The efficiency of higher education costs for the individual and expenditures for the state in the OECD countries and in Ukraine have been evaluated. The efficiency of individual costs of higher education is calculated using the discounted cash flow method, applied to the cost of education and the difference in wages between qualified and unqualified personnel. The efficiency of public spending on higher education (investment in the training of specialists) is calculated using the discounted cash flow method applied to the share of public spending on higher education and GDP growth generated by labor with better skills. The results of the calculations have shown that the efficiency of state expenditures on higher education is higher than the efficiency of individual costs.

Efficiency of public spending on human capital in Africa

Government spending on human capital continues to increase over the years. However, knowledge of the efficiency of such spending is limited. Using data from World Bank’s World Development Indicator and World Governance Indicator from 2006 to 2017 and Data Envelopment Analysis and DEA Bootstrapping models, the study examined the relative technical efficiencies of public spending on human capital and their correlates in Africa. The study found public spending on health and education in Africa to be inefficient. Efficiency was much higher in health spending than in educational spending. Factors such as institutional quality, economic growth, government expenditure, foreign direct investment, and trade openness were found to influence the efficiency of public spending on human capital. Government should put in place measures to stimulate trade, ensure institutional quality and growth of urbanization to help improve efficiency in public spending.

DETERMINAN TAX MORALE PADA ORANG PRIBADI NON KARYAWAN: STUDI EMPIRIS PADA MITRA GO-JEK INDONESIA

The contribution of income tax for individuals other than those who work as employees (PPh 25/29 OP) is only about 1% in the last seven years. It requires tax awareness and voluntary tax compliance of individuals doing independent work. This study aims to examine eight independent variables that influence tax morale as an important determinant of voluntary tax compliance. This study used the mix method by testing empirical data questionnaires on respondents of Go-Jek Indonesia partners.. The selection of this group is relevant because they have a greater chance of doing tax evasion. The results of this study indicate that the factor that most influences the tax morale of Go-Jek Indonesia's partners is the reference group. Perceptions of the level of government corruption, the efficiency of government spending, and personal interests also have a significant effect on tax morale. Meanwhile, perceptions of fairness, tax rate levels, financial difficulties, and the possibility of being examined and subject to punishment do not have a significant effect on the tax morale of Go-Jek Indonesia's partners. This can be a reference for collecting tax revenues through a more persuasive approach.

Analysis of Effectiveness of Change of Training Program with Adkar Approach (Awareness, Desire, Knowledge, Ability and Reinforcement)

Every organisation must experience changes to survive and develop amid increasingly fierce business competition, especially during the Covid-19 pandemic. This study identifies essential changes in the company using the ADKAR model (Awareness, Desire, Knowledge, Ability, Reinforcement) before and after the pandemic. It makes suggestions for improvements to increase the effectiveness of employee performance. The research object is a company engaged in training, namely the Edu Prima Cemerlang Training Institute Surabaya, using 5 (five) Key Informants. Data mining is carried out through in-depth interviews, and then the data obtained will be validated through FGD. The results of this study got strategic steps for neglecting ADKAR that can be applied, among others building awareness, among others, namely: (a) communication with directors and technicians; (b) preparation of materials following the time allocation; (c) addition of training assistants; (d) creation of animations or creative media to help participants understand the training; (e) cooperation with several vendors who have studios; etc. At the creating desire stage, the following steps are carried out: (a) communication with directors and technicians regarding training innovations; (b) preparation of materials following the time allocation; (c) addition of training assistants; (d) efficiency of agency spending; etc. The foresting ability and reinforcing change stages include: (a) self-study; (b) job immersing; (c) webinars and simulations; (d) FGD (Focus Group Discussion); etc. Meanwhile, reinforcing change includes: (a) assistance; (b) personal coaching; (c) buddy system; (d) negotiations with studio owners; (e) increase in working capital through provision for operating profit; (f) equipment loans through financing institutions or banks; etc.

Penerapan Teknologi Solid Fuel Briket Limbah Baglog Jamur Tiram dalam Program Bina Desa menjadi Petani Jamur

Implementing the village program for village youth to become oyster mushroom farmers in Kadungrembug Village, it is best if they need support in managing the waste produced. The waste produced by mushroom farmers is baglog waste, which is generally used as fertilizer. The purpose of this activity is in the form of transfer of solid fuel technology. The applied solid fuel technology transfer is briquettes. This is supported by the process of making baglog which requires a lot of fuel, such as woods, to be used for media sterilization. The method used is socialization and mentoring, namely the introduction of briquettes and briquette-making technology. The impact on the implementation of solid fuel technology transfer is the efficiency of spending for mushroom farmers to buy firewood and solving the problem of waste with a higher selling value by implementing the making of briquettes. From the results of the questionnaires distributed to the village youth both before and after the activity, it was shown that there was a very significant increase in the understanding of village youth in solving the problem of oyster mushroom cultivation waste and supporting the economy in oyster mushroom cultivation.

EFFICIENCY OF GOVERNMENT SPENDING IN EDUCATION SECTOR IN EAST JAVA 2015-2021

This study aims to determine the level of efficiency of government spending in the education sector in the period of 2015-2021, by using a quantitative approach, Data Envelopment Analysis (DEA). Linear program of non-parametric approach with the model used namely Constant Return to Scale (CRS), which aims to calculate and evaluate efficiency values. The results of this study showed that the level of efficiency for the field of education in five districts/cities varied during the research period. The highest level of efficiency is in Malang Regency, while the lowest efficiency value is in the city of Surabaya. The cause of inefficiency in a regency/city is due to waste in the use of resources and weak management systems.

The efficiency of public spending on education: Lower and higher secondary education

Research on the efficiency of public spending on the education sector hardly addresses the territorial distribution of educational attainment. This paper tries to fill in the gap by verifying whether the analysis of spatial differentiation of educational attainment could provide crucial information on the financial policy in this sphere and assess the impact of the socio-economic factors upon the education level evaluated through school tests. Our article aims to identify the relationship between spending on public education and the degree of educational attainment and inter-regional inequality in Poland. The research results showed that the spatial approach should not be ignored when assessing the relationship between public education expenditure and the degree of educational achievement. We note that the applied public financing of second-level education in Poland does not reduce regional disparities in education but maintains them at a constant level.

Factors associated with high health care spending among patients with schizophrenia.

Understanding the reasons for the wide variation in health care spending among patients with schizophrenia may benefit the development of interventions aimed at improving patient outcomes and health care spending efficiency. The aim of our study was to determine factors associated with high health care spending in the patient population. A serial cross-sectional study used the administrative health records of residents of Alberta, Canada between 1 January 2008 and 31 December 2017 and provincial costing methodologies to calculate total health care spending and sector-specific costs. Factors that modified the odds of being a high cost (i.e. 95th percentile or higher) patient with schizophrenia were estimated using generalized estimating equations. This study captured 242 818 person-years of observations among 38 177 unique patients with schizophrenia. Increased odds of being a high-cost patient were associated with younger age (18-29 years), male sex, unstable housing status and requiring care from multiple medical specialties. The strongest estimated associations between high cost status and comorbidity were for metastatic cancer (OR = 2.26) and cirrhosis (OR = 2.07). In contrast, polypharmacy was associated with a decreased odds of being high cost compared with untreated patients. Factors associated with being a high-cost patient are the result of complex interactions between individual, structural and treatment-related factors. Efforts to improve patient outcomes and address rising health care costs must consider the value of allocating resources towards early detection and support of patients with schizophrenia along with the prevention/management of comorbidity.

Algeria: A three‐sector macrofiscal model for debt sustainability and growth policy analysis

AbstractIn this paper, we present a dynamic general equilibrium (DGE) model to address the macrofiscal vulnerabilities and the effects of fiscal policy on growth and employment in Algeria. We first discuss the baseline scenario over the period 2021–2040. According to our baseline results, without fundamental changes in fiscal policies, even relatively high growth will not be sufficient to put public debt on a sustainable path. We then conduct four experiments and assess their impact on fiscal accounts, growth, and unemployment: an increase in the efficiency of public spending on infrastructure investment, a gradual reduction in the share of noninterest government spending in GDP, the same gradual reduction in spending combined with a permanent increase in the share of investment in infrastructure in total noninterest government expenditure, and a composite fiscal reform program that combines these individual policies, respectively. The results suggest that public debt sustainability can be achieved, and growth and employment can be promoted, as long as an ambitious fiscal reform program involving tax, spending, and governance reforms is implemented. Importantly, our quantitative analysis shows that, with a well‐designed fiscal program, there may be no trade‐off between fiscal consolidation and economic growth.

DAMPAK EFEKTIVITAS DAN EFISIENSI BELANJA PEMERINTAH DAERAH SEKTOR KESEHATAN DAN EKONOMI TERHADAP KESEJAHTERAAN MASYARAKAT DI PULAU JAWA

This study aims to analyze the effectiveness and efficiency of regional government spending in the health and economic sectors to public welfare on the island of Java. The effectiveness of regional spending in the health and economic sectors is measured by the achievement of Minimal service standards of health and the realization of regional spending on gross regional domestic income, while the efficiency of regional spending is measured by the realization of regional expenditures on the Regional Budget. This research was designed as a research with a quantitative approach. The public welfare which is the dependent variable in this study is measured through the Human Development Index. This data research use sample of 99 regencies/cities in West Java, Central Java, and East Java during 2012-2016 sourced from the Ministry of Finance, the Central Statistics Agency, and the Provincial Health Office. The analysis was carried out through a panel data regression model with a Fixed Effect Model approach. The results of the analysis show that the achievement of Minimal Service Standards of Health and Regional Expenditures on Gross Regional Domestic Revenue has a positive effect on the growth of the Human Development Index, while the realization of local government spending on the Regional Revenue and Expenditure Budget has a negative effect on the growth of the Human Development Index. It is necessary to make improvements to the indicators of Minimal Service Standards in the Health sector. In addition, regional government spending needs to be encouraged for spending that has a direct effect on increasing the Human Development Index

Innovation in health management: The case of the regional health foundation of ceará and workforce profile

The Regional Health Foundation is a public foundation governed by private sector law, an indirect state public administration created to bring innovation in management, efficiency, celerity and optimization of public resource spending. This is a descriptive and quantitative study of the Regional Health Foundation, its innovative institutional model and its workforce, analyzing the profile of the employees who carry out their activities in this organization. A total of 43 collaborators allocated to the organization's headquarters participated in this study. The data collection phase took place in January 2022, using a structured online questionnaire, divided into six sections: sociodemographic profile, curriculum, teaching and research experience, registered product and publications. We chose to use tables to present the data of the descriptive and quantitative analysis. The profile of the Funsaúde's employees who carry out their activities at its headquarters is characterized predominantly by females, aged between 40-49 years, with an employment relationship under the labor legislation of the private sector. The identification of the workforce collaborators' profiles revealed that the professionals are highly qualified, owed to their vast experience in teaching and research. We believe that the results of this study bring contributions to the improvement of work processes and innovation in management.

Prospects and risks of Russian regions' digital transformation in the scope of security of spatial development

Subject. We consider the digital inequality of Russian regions and the disproportions in the spatial development of the country. Objectives. The aim is to define prospects and risks of digital transformation of regions in the context of the security of Russia's spatial development, to work out recommendations to improve the efficiency of State support to digitalization. Methods. The study draws on methods of economic and statistical analysis, scientific abstraction, analogies, scientific generalization, and predictive analytics. Results. We analyzed risks and prospects for on-going digitalization of the Russian economy from the standpoint of ensuring national security, revealed key problems of implementation of digital technologies, assessed the degree of digital inequality of Russian regions. Conclusions. Centralized control of digital transformation and implementation of a common standard for provision of data will enable to create decision-making mechanisms, having a direct impact on the efficiency of budget spending, and equal competitive conditions for rendering public services that lead to national security protection.

ANALISIS DINAMIS DAMPAK DESENTRALISASI FISKAL TERHADAP EFISIENSI BELANJA KESEHATAN DAN KESEJAHTERAAN: STUDI KASUS KABUPATEN/KOTA DI SULAWESI SELATAN

This study aims to analyze: (i) the level of spending efficiency of health function; (ii) the impact of fiscal decentralization on the the level of spending efficiency of health function in the region; and (iii) the impact of the level of spending efficiency of health function on the level of welfare in the region. The research used quantitative approach with Data Envelopment Analysis (DEA) and Dinamic Generalized Method of Moment (DGMM) analysis techniques. The results showed that the realization and utilization of health function expenditures in the aggregate in South Sulawesi Province is quite good, although the expenditure is still more allocated to government bureaucracy spending. However, the results of efficiency testing with DEA method showed that in most regencies/cities in South Sulawesi Province, the realization and utilization of spending is relatively less efficient. From the results of dynamic panel data testing (DGMM), it was found that fiscal centralization in the form of policies on Regional Native Income has a negative and significant impact on the efficiency level of health function expenditures, while fiscal decentralization policies in the form of Balance Funds, also has a negative but insignificant effect. The increase in the efficiency of health spending will be significantly followed by an increase in the welfare of the community. Meanwhile, fiscal decentralization policy in the form of Regional Native Income and Balance Fund, also positively affects welfare, but is limited (insignificant). To improve the efficiency and quality of public service delivery, the district / city government in South Sulawesi Province must meet the mandatory spending of the health budget in each drafting of the Budget.

Technical efficiency of national HIV/AIDS spending in 78 countries between 2010 and 2018: A data envelopment analysis.

HIV/AIDS remains a leading global cause of disease burden, especially in low- and middle-income countries (LMICs). In 2020, more than 80% of all people living with HIV (PLHIV) lived in LMICs. While progress has been made in extending coverage of HIV/AIDS services, only 66% of all PLHIV were virally suppressed at the end of 2020. In addition to more resources, the efficiency of spending is key to accelerating progress towards global 2030 targets for HIV/AIDs, including viral load suppression. This study aims to estimate the efficiency of HIV/AIDS spending across 78 countries. We employed a data envelopment analysis (DEA) and a truncated regression to estimate the technical efficiency of 78 countries, mostly low- and middle-income, in delivering HIV/AIDS services from 2010 to 2018. Publicly available data informed the model. We considered national HIV/AIDS spending as the DEA input, and prevention of mother to child transmission (PMTCT) and antiretroviral treatment (ART) as outputs. The model was adjusted by independent variables to account for country characteristics and investigate associations with technical efficiency. On average, there has been substantial improvement in technical efficiency over time. Spending was converted into outputs almost twice as efficiently in 2018 (81.8%; 95% CI = 77.64, 85.99) compared with 2010 (47.5%; 95% CI = 43.4, 51.6). Average technical efficiency was 66.9% between 2010 and 2018, in other words 33.1% more outputs could have been produced relative to existing levels for the same amount of spending. There is also some variation between WHO/UNAIDS regions. European and Eastern and Southern Africa regions converted spending into outputs most efficiently between 2010 and 2018. Rule of Law, Gross National Income, Human Development Index, HIV prevalence and out-of-pocket expenditures were all significantly associated with efficiency scores. The technical efficiency of HIV investments has improved over time. However, there remains scope to substantially increase HIV/AIDS spending efficiency and improve progress towards 2030 global targets for HIV/AIDS. Given that many of the most efficient countries did not meet 2020 global HIV targets, our study supports the WHO call for additional investment in HIV/AIDS prevention and control to meet the 2030 HIV/AIDS and eradication of the AIDS epidemic.

Эффективность региональных бюджетных расходов на образование и здравоохранение: оценка с позиции граждан

International comparisons demonstrate that Russia lags behind OECD countries in terms of citizen satisfaction with the quality of public services in education and healthcare. However, traditionally public perceptions of the quality of service delivery are not taken into account when evaluating public expenditures. Given the overall client centricity trend in the Russian public administration, the assessment of public expenditures on the basis of citizens’ satisfaction with the quality of public services is highly relevant. The paper proposes and implements an approach to evaluating the efficiency of public expenditures on primary and secondary education and primary healthcare based on the ratio of citizens’ satisfaction with the quality of public services and per capita expenditures from regional consolidated budgets. The authors demonstrate that citizens’ perceptions weakly correlate with the level and dynamics of budget expenditures on primary and secondary education and primary healthcare services. Thus, citizens’ priorities and expectations are not fully accounted for in the budgeting process. The proposed approach helped to identify Russian regions with high and low efficiency of public spending on primary and secondary education and primary healthcare. It is recommended to use this approach as a diagnostic tool for identifying regions and sectors requiring in-depth public expenditure review and to expand the proposed approach to evaluate public spending from citizens’ perspective in other areas.