State Expenditures Research Articles

The Model of Inter-Religious Education in the Perspective of Moderation of Religion: A Case Study at the University of Defense

After the rolling reform era, Indonesia was once considered a model of a tolerant country. A place where religion and democracy can coexist. However, over the last five years that image has been called into question. The emergence of various phenomena, such as the burning of the house of worship in Tanjung Balai and the mass mobilization to protest the former Governor of DKI Jakarta Basuki Tjahja Purnama (BTP) or who is more familiarly called Ahok, shows the tendency of intolerance in society to spread to several parts of Indonesia. The State Revenue and Expenditure Budget is allocated 20% for education. Ministry of religion, in 2021 allocates 55.88 trillion (83.46%) for education (ed.: religion and religion). With a budget of this size, people often ask whether such a large budget can have a positive impact on Indonesia's progress, especially from the harmony and harmony of the Indonesian people in building the Indonesian nation. Indonesia itself adheres to a mono-religious view which regulates religious and religious education. However, there are also schools or colleges that carry out religious education with an inter-religious model. This article offers a comparison of the views of religious moderation with the views of the managers of the Religious Education course at the Defense University who study religion using an inter-religious model.

Policy Determinants of Budget Deficit in Indonesia

In this study, the causes of the budget deficit in Indonesia were examined using multiple regression analysis and the Error Correction Model (ECM) technique utilizing annual data for the years 1998 to 2020. The results show that in the short term, only inflation and government subsidies have a significant impact on the budget deficit in Indonesia when using the Error Correction Model (ECM) approach to analyze the effects of the chosen money supply variables, foreign exchange rates, inflation, and government subsidies.. Long-term estimations indicate that the government subsidies, inflation, foreign exchange rates, and money supply variables all have a positive and considerable impact on the budget deficit. Within 7 months, the equilibrium between the short- and long-terms can be restored. Policymakers are advised to keep an eye on changes in the money supply, foreign exchange rates, inflation, and government subsidies to avoid causing the budget deficit to rise above the allowable limits, which are 3 percent of the State Revenue and Expenditure Budget.

Review Of Electricity Subsidies In Indonesia 2015-2020

To meet the adequacy of electricity needs and help people's purchasing power, the government through the State Revenue and Expenditure Budget (APBN) provides cheap and affordable electricity services for certain segments of society every year. Electricity subsidies are assistance provided by the government to consumers in the form of electricity tariffs that are lower than their economic tariffs. The difference between the subsidized tariff and the economic tariff is borne by the Government, which is then paid to PT Perusahaan Listrik Negara (PT PLN Persero). This research will review the burden of subsidy spending that must be borne by the government and the journey of electricity subsidy reform on target. In addition, it will also review the role of electricity as an instrument in handling COVID-19 in 2020. Based on data on the realization of electricity subsidy spending for the last 5 years which have been audited (2015-2020), it can be seen that starting in 2015 there was a decline in spending as policy reforms began. more targeted electricity subsidies. However, since 2018 electricity subsidies have again increased due to one of the reasons for the increase in the cost of providing electricity (BPP) of electricity in FY 2018 compared to FY 2017 and a significant increase in the number of 450 VA customers. In 2020, an increase in electricity subsidies also occurred due to the electricity discount policy for certain groups of people and business entities as part of handling the impact of COVID-19.

Analysis Of Village Fund Utilization

Village funds are funds sourced from the State Revenue and Expenditure Budget allocated to villages that are transferred through the Regency / City Regional Revenue and Expenditure Budget which is rolled out to finance governance, implementation of development, guidance and community empowerment. This study aims to determine how the use of village funds in Pintu Langit Village and Labuhan Batu Village, Padangsidimpuan City. This research uses qualitative methods with a descriptive approach. The results showed that in the last five years (2015-2019) village funds received by the two villages were always allocated to village infrastructure development which was always monotonous, for example, road construction, culverts, irrigation, mosque rehabilitation and other physical developments. If the development model is like that, then the development will not have a significant change in the progress of the village. Meanwhile, community potential in other aspects has the opportunity to be improved. However, the village government has not paid more attention to the community regarding this potential. The program that the village government must promote in order to bring community welfare is economic development, this will certainly be realized if community empowerment programs are carried out which can provide more skills to the community to develop economic potential in the village environment.
 Keywords: Village funds; economic development; community empowerment

PEACE SUSTAINABILITY IN MINING CONFLICT RESOLUTION IN SOUTHEAST SULAWESI IN REALIZING NATIONAL SECURITY

There are several aspects that show weak coordination between the Regional Government of Southeast Sulawesi and the Central Government in dealing with mining conflicts in Southeast Sulawesi. Thus, it takes a legality and agency that specifically works to achieve peace in support of National Security, because peace is one of the goals in the Sustainable Development Goals. This study aims to analyze the sustainability of peace in mining conflict resolution in Southeast Sulawesi in realizing national security. This study uses a qualitative method. Data were obtained from designated informants which were then analyzed using qualitative analysis techniques. The results of the study show that Southeast Sulawesi Province has been prepared to implement the goals of sustainable peace since 2021. In relation to the objectivity of peace, the National and Regional Working Groups have formulated a matrix to achieve peace. This can be seen from the alignment of the National Long-Term and Medium-Term Development Plans and the Regional Long-Term and Medium-Term Development Plans to the implementation of the distribution of allocations for the State Expenditure Budget and the Regional Expenditure Budget

Legal regulation of budget control as a type of management activity in the budget

The article deals with the problems of legal regulation of budget control in the budget process. The activity of state institutions aimed at establishing the legality of the activities of participants of budget regulation is analyzed. The problem of ambiguity of application of budget control is revealed and its principles are considered. The possibility to establish how efficiently, rationally, economically and legally the budget funds were used, whether all the reserves were used to fill the revenue side of the budgets is analyzed. Meanwhile, despite the fact of misuse of budget funds, the state can reimburse the losses caused to it. At the same time, budget control can prevent violations of budget discipline, irrational and inappropriate use of budget funds. The solution of this problem is entrusted to the Accounting Chamber, the State Treasury, the bodies of the Ministry of Finance. The author substantiates the interpretation of the term "budgetary control" as a term that establishes the legal status of subjects of financial control and defines its system in many legislative and subordinate legal acts.
 It is summarized that budget control as a type of managerial activity of the budget process can be characterized as the activity of authorized entities regulated by the norms of budget law to carry out operations of comparing the indicators of budgetary and legal reality with the established norms of budget law, identifying and eliminating deviations in order to bring the indicators of budgetary activity in line with the established norms of budget law.
 Sustainability, the realization of goals and the effectiveness of state expenditures depend on the effectiveness of budgetary control measures as a special type of regulation of budgetary legal relations.
 The task of this article is the analysis of legal regulation budget control as a type of management activity in the budget process and the study of legal problems in the field of budget control to systematize proposals for improving the current legislation in this area.

Efficacy of public spending for agricultural development in India: a disaggregate analysis contextualizing subsidies vs investment debate

PurposeThe primary objective of the present study is to figure out the relative effectiveness of alternate public expenditure with regard to agricultural development particularly in the context of input subsidies vis-a-vis investment. Besides, the authors also endeavour to test the applicability of crowding-out hypothesis in the present context.Design/methodology/approachInitially, unit root tests are applied for checking stationarity of the underlying data using Augmented Dickey-Fuller (ADF) and Kwiatkowski–Phillips–Schmidt–Shin (KPSS) tests. Further, the highly celebrated autoregressive distributive lag (ARDL) model is applied on annual time series data for the period 1991–2020 to investigate the long-run and short-run impact of the said relationship.FindingsThe authors observe that public investment is more productive than input subsidies for overall agricultural development. Besides, the findings document the existence of crowding-in hypothesis, i.e. complementarity between public investment and private investment in case of the agricultural sector in India.Research limitations/implicationsThe outcome of the research recommends to reprioritize state expenditure and reformulate agricultural policy regarding the public financing of agriculture. More to invest and less to subsidize seems a better policy intervention to achieve desirable outcomes from the Indian agriculture in the long run.Originality/valueThis study is novel in the sense that the subsidies vs investment debate is revisited in the current scenario of agricultural development so that resource allocation be optimized. To ensure robustness of the study, the authors specifically took four proxies of agricultural development, namely, productivity growth, private investment, food security and farmers’ income.

Analisis Ekonomis, Efisiensi dan Efektivitas Anggaran Pendapatan dan Belanja

The objective of this study was to understand the economical, efficient and effective implementation of the State Revenue and Expenditure Budget at the government institution. Data sources used in this study are financial reports especially budget ceiling and budget realization between the period of 2017 and 2021 fiscal year was obtained from The Online Monitoring of the State Accounting Treasury System, the Ministry of Finance of the Republic of Indonesia. The descriptive and comparative analyses were employed in this study. The results of the research show that Economic level in 2017-2021 fiscal year utilisation felt into the economical category as shown by the percentage of budget realization was less than 100% (<100%). The effective level of achievement for non-tax state income realisation between 2017 and 2021 fiscal year felt into a very effective criteria with the effective ratio was 103.62%; while that for the expenditure felt into a sufficient effective criteria with an average effective ratio was 91.30%. Cost efficiency ratio/expenditure realization to achieve the maximum revenue in the period of 2017 – 2021 suits for a very efficient category with the ratio for each fiscal year was less than 19%; thus economical, efficient and effective implementation of State Revenue and Expenditure Budget must continue to be improved

Evaluation of the Implementation of Article 23 Income Tax at PT. Taspen (Persero) Manado Branch Office

Income tax is important for the state because it is one of the largest revenues in the State Revenue and Expenditure Budget (APBN). Income tax article 23 is imposed on income derived from capital, service delivery, or gifts and awards, other than those that have been deducted with Article 21 income tax. Almost every company carries out rental activities from other parties for certain things that are needed to support its operational activities. and the service rental is the object of article 23 income tax. This study aims to determine the suitability between the application of calculation, deduction, deposit, and reporting of income tax article 23 at PT Taspen (Persero) Manado Branch Office with the applicable tax provisions. The type of research used is descriptive qualitative research with the aim of describing in writing the data obtained from interviews and documentation. The results obtained indicate that PT Taspen (Persero) Manado Branch Office has carried out tax obligations in terms of calculating, withholding, depositing and reporting income tax article 23 in accordance with applicable tax provisions.

Methodological aspects of determining the economic efficiency of environmental management

Methodical approaches to calculating the economic efficiency of natural resources use are considered. The characteristics of water services regulation in Ukraine are given. Economic indicators of regional development in the Vistula River basin are investigated. The dynamic analysis of revenues for special water use and expenditures for water resources in the Vistula River basin is carried out. Revenues to the state and local budgets were investigated in terms of rent payments, environmental tax, rent and special use of fish and other aquatic bioresources. To calculate the economic efficiency, the state expenditures under the budget program “Operation of the state water management complex and water resources management” in the Vistula River basin area were used. The obtained indicator was improved by taking into account the environmental component. Expenditures in the context of capital and current investments from the state and local budgets for environmental programs in the field of water resources protection were analyzed. The indicator of reduced costs for water resources in 2020 is formed. It is proposed to assess economic efficiency through the indicator of the level of coverage of the reduced costs of water resources.

Wearable Leg Movement Monitoring System for High-Precision Real-Time Metabolic Energy Estimation and Motion Recognition

Comprehensive and quantitative assessment of human physical activity in daily life is valuable for healthcare, especially for those who suffer from obesity and neurological disorders or are at high risk of dementia. Common wearable devices, e.g., smartwatches, are insufficient and inaccurate for monitoring highly dynamic limb movements and assessing human motion. Here, we report a new wearable leg movement monitoring system incorporating a custom-made motion sensor with machine learning algorithm to perceive human motion accurately and comprehensively during diverse walking and running actions. The system enables real-time multimodal perceptions of personal identity, motion state, locomotion speed, and energy expenditure for wearers. A general law of extracting real-time metabolic energy from leg movements is verified although individual gaits show differences. In addition, we propose a novel sensing configuration combining unilateral lower leg movement velocity with its angular rate to achieve high accuracy and good generalizability while simplifying the wearable system. Advanced performances in personal identification (accuracy of 98.7%) and motion-state recognition (accuracy of 93.7%) are demonstrated. The wearable system also exhibites high-precision real-time estimations of locomotion speed (error of 3.04% to 9.68%) and metabolic energy (error of 4.18% to 14.71%) for new subjects across various time-varying conditions. The wearable system allows reliable leg movement monitoring and quantitative assessment of bodily kinematic and kinetic behaviors during daily activities, as well as safe identity authentication by gait parameters, which would greatly facilitate smart life, personal healthcare, and rehabilitation training.

The Impact of State Expenditure on Education and on Student Academic Achievement

Due to the impact of quarantine measures against COVID-19, the quality of education in the country’s schools has decreased. This issue is relevant and is on the agenda from the administration of the Head of State to university rectors and teachers, school principals and educators, students and their parents. Most of the participants in the discussion believe that too little money is allocated to the school. This article examines the impact of government spending on education and on students’ academic achievements. According to the literature review, it was revealed that an increase in financial support for secondary schools from the state will lead to an increase in the quality of education. To solve these research questions, we used a correlation analysis between student academic performance and government spending, and household spending. On the basis of the selected variables, a correlation analysis was carried out by the method of rank correlation of the relationship between student performance and the amount of state funding for education. The study concluded that the success of students in education is influenced by non-financial factors, such as educational standards and appropriate teaching methods. At the same time, a paradoxical situation has been revealed, almost every year the government increases annual spending on education in secondary schools, but student academic performance is constantly falling. In addition, there was no strong statistical relationship between student performance and the amount of State funding for education. Therefore, the question arises about the effectiveness of the use of allocated public funds for education.

THE ANALYSIS OF INFLUENCE STATE EXPENDITURES, ISLAMIC BANKING FINANCE AND FOREIGN INVESTMENT (PMA) ECONOMIC GROWTH IN INDONESIA 2017-2022

The purpose of this research were assessing the effect of the correlation between state spending, Islamic banking finance and foreign investment (PMA) economic growth in Indonesia. The research sources of data were secondary data from 2017-2021. From this analysis, the Gross Domestic Product at constant prices was used to measure Indonesia's economic growth. This study were included in quantitative research and applies the Multiple Linear Regression Method. The results of the study based on the t-test (partial test) found that Islamic banking finance and foreign investment (PMA) significantly affect economic growth in Indonesia. Then for the variable State Expenditure did not significantly affect Economic Growth in Indonesia.

Manajemen Tata Kelola Dana Desa Sebagai Peningkatan Pembangunan Gampong Alue Naga Kecamatan Syiah Kuala Kota Banda Aceh

Rural development in its implementation receives funds from the Regional Revenue and Expenditure Budget which is called the Allocation of Village Funds and the State Revenue and Expenditure Budget which is called the Village Fund. The characteristics of village development have a multidimensional nature concerning all aspects of community life in the village. The data analysis used was an analysis technique that was carried out throughout the research since the data collection began, data analysis was carried out continuously until the research report was prepared. Based on the results of the research, it was found that the government of Gampong Alue Naga, Syiah Kuala District, Banda Aceh had carried out a planning process in the context of managing gampong development as outlined in the Gampong Medium Term Development Plan (RPJMG) and in the Gampong Government Work Plan (RKPG) which became a reference in structuring the Budget. Gampong Income and Expenditure (APBG) using the Village Fund which is planned to involve the village community as a whole. In the process of organizing the gampong government formed an Activity Management Team (TPK) in managing village funds, involving all Human Resources (HR) owned in Alue Naga village, Syiah Kuala District, Banda Aceh. In the process of carrying out the development, the village government of Alue Naga involves workers from the community in general, and according to their respective expertise so that the work of development activities is carried out in accordance with the plans set out in the APBG.

Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis

Tax is one of the state revenues used to finance the State Expenditure Budget (APBN). This study aims to provide empirical evidence of the effect of implementing tax amnesty, tax compliance, and tax audit policies on tax revenues. The method used in this research is descriptive quantitative method. Data collection uses the help of the Harzing's Publish or Perish program with the keywords used Tax amnesty, Tax Compliance, Tax audit. From the results of the research carried out, then mapping the findings using the VOSviewers application to be taken as a bibliometric analysis tool to visualize the network of authors and keywords. The results of the study show that tax amnesty, tax compliance, and tax audits have an effect on tax revenues. The tax amnesty policy is more effective in increasing tax revenue compared to tax compliance and tax audits. Keywords: Tax Amnesty, Tax Compliance, Tax Audit, and Tax Revenue

Time Series Analysis for Customs Revenue Prediction using Arima Model in Python

The Directorate General of Customs and Excise (DJBC) serves as a revenue collector in the field of customs and excise. This revenue plays an essential role in supporting infrastructure development. Predictions are needed to plan a good State Revenue and Expenditure Budget (APBN). Predictions serve as a tool for revenue optimization and control. However, forecasting is problematic because unpredictable external factors also influence these receipts. A logical and accountable approach is needed to predict acceptance to overcome this problem. The prediction method used is Autoregressive Integrated Moving Average (ARIMA). According to the computations, the Root Mean Square Percentage Error (RMSPE) value is less than 10%, indicating that the ARIMA model estimation is excellent

All according to plan: Maldevelopment, moral hazard, federal aid, and climate change adaptation on Dauphin Island, Alabama, U.S.A.

Dauphin Island, Alabama is a particularly egregious example of moral hazard and maldevelopment and the policies and practices that allow this to take place. The west end of Dauphin Island offers a clear case study of such practices and illustrates the crucial role that State and local regulation play in curtailing many of the moral hazard effects of federal disaster relief funding in promoting maldevelopment. Where unrestricted, moral hazard can act as an incentive to build or rebuild in at-risk areas, and unlike many other coastal areas, Dauphin Island lacks policies and requirements which restrict such development. Using the richest dataset available for the island and geospatial visualization, this analysis presents Dauphin Island as a case study of the potential consequences of unrestricted, heavily subsidized maldevelopment, and outlines the policies that enabled it to take place.Dauphin Island demonstrates that Federal disaster relief programs other than the National Flood Insurance Program (NFIP) can contribute to maldevelopment. On Dauphin Island, Federal disaster relief from a combination of programs created a continual cycle of rebuilding on the island since 1979. Crucially, local coastal management policy acts as a valve restricting and directing the flow of federal funds. On Dauphin Island, those funds have not been directed towards resiliency, but towards maintaining and rebuilding the most vulnerable portion of the island.Geospatial visualization of current parcel development patterns clearly shows the consequences of these incentives to build and rebuild in areas that are known to be risky in terms of future storms and flooding. In particular, this analysis indicates that the “typical” property on the island is: (1) not owned by island residents, and (2) is a second home either rented out or used seasonally. Thus, a significant portion of the State, Local, and Federal expenditures designed for local disaster relief benefit property owned by off-island and out-of-state residents used for second homes. These high-value, high-risk properties result in the island receiving disproportionately high (FEMA) expenditures.

The Portuguese budgetary costs with First World War: a comparative perspective

Abstract In this paper, I show that the Portuguese budgetary costs with the First World War represented, on average, practically 50% of state expenditure and 7% of GDP during 1914–1918. These costs caused different negative effects on public finances and were also negatively correlated with economic growth according to the estimated results of two dynamic models. Nevertheless, Portugal’s costs with this war appear to have been lower than those of the other belligerents for which data are available, as Austria-Hungary, Bulgaria, France, Greece, Great Britain, Italy, and the United States.

Implementasi Sistem Aplikasi Pembayaran Digital Payment Dalam Pelaksanaan Pembayaran Berbasis Cashless di Masa Pandemi Covid-19

In line with the trend of increasing state expenditure payments, the government uses a digital system to carry out cashless-based payments. The digital system provides advantages in the effectiveness of state expenditure payments to the payee and supports the efficiency of state financial management. One of the digital systems used is the Digital Payment application developed by the Directorate General of Treasury. This study aims to review the use of the Digital Payment application in making non-cash payments to payees (suppliers) in the 2019-2021 period. This study used a qualitative method with literature study techniques and interviews with several informants. The results of this study indicate that the use of Digital Payment in non-cash-based payments is quite effective. Even so, there are still obstacles to the mindset, system flexibility, and human resources so the application has not been implemented optimally. To improve quality, it is necessary to improve the DigiPay application and continuous outreach to MSMEs and work unit treasurers. Keywords: Payment system, Digital Payment, Public Spending, Treasury

Upaya Pemulihan Pendapatan Nasional Sektor Pariwisata Melalui Kebijakan Fiskal di Indonesia Pasca Pandemi

The tourism sector is a contributor to state revenue in the form of foreign exchange and plays a role in increasing productivity and reducing unemployment. The existence of COVID-19 has greatly affected the balance of national income, which has decreased. The sectors most affected are transportation, travel, warehouses and the accommodation and food provision sector. Then the other sector is the tourism sector in Indonesia, about 11.83% of Indonesian workers are in the tourism industry sector. The purpose of this study is to review the impact of Covid -19 which has resulted in the decline of the tourism industry sector in Indonesia and also to respond to Government policies to handle the impact The existence of health quarantine policies, social distancing and Large-Scale Social Restrictions (PSBB) greatly affects the activities of the tourism and manufacturing sectors which causes economic growth to slow down so that national income declines. Tourism is one of the sectors most affected by the Covid-19 pandemic. The tourism sector is the mainstay sector of the national economy that has the potential to encourage economic growth in Indonesia. This is indicated by the increase in the development of foreign tourist arrivals, foreign exchange receipts from the tourism sector, and the contribution of the tourism sector to national GDP. Reduced labor force, unemployment and poverty will increase will cause state revenues in the form of income tax (PPh) to decrease, therefore there needs to be a strategy for economic recovery in the tourism sector, namely fiscal policy. Fiscal policy is one of the economic policies launched by a country to manage and direct the economy to a more conducive condition. The way that this economic policy is highlighted is by changing or updating the management of state revenues and expenditures. This study uses a qualitative descriptive method and the data for this research is based on library research in the form of books, literature, journals, articles about the tourism industry, and how to recover in the post-pandemic, namely fiscal policy. Data obtained through the Central Statistics Agency regarding the development of tourism before and after the pandemic.