Unexpected Expenditures Research Articles

Adapting and Validating a Survey to Assess Host Communities Support for Migration

Migration presents challenges to receiving communities, as it tests their ability to respond to unexpected expenditures and social stresses. Evaluating the local impact of rapid and substantial migration flows is difficult due to the absence of a validated instrument for assessing community support for migration. Our study adapted and validated a Support for Migration Assessment survey (SMA) based on Social Exchange Theory (SET). The validation of the SMA contributes in two significant ways. First, it establishes an instrument that enables the assessment of support for migration (SFM) by considering community-level factors: trust in institutions (TII), overall community satisfaction (OCS), and perceived negative impact on infrastructure (INF). Second, the SMA extends SET to the context of migration to assess support by a receiving community. We recruited 333 survey participants between January and July 2022 using proportional stratified random sampling to measure locals’ perceptions toward the Venezuelan migrant population in Barranquilla, Colombia. The internal consistency of the factors was calculated with Cronbach’s alpha (α) and omega coefficient (ω), resulting in α = 0.88, ω = 0.89 for TII; α = 0.90, ω = 0.92 for OCS; α = 0.87, ω = 0.88 for INF; and α = 0.84, ω = 0.86 for SFM. After conducting exploratory and confirmatory factor analysis, construct validity was confirmed based on the model’s goodness of fit (CFI = 0.939, TLI = 0.935, RMSEA = 0.062, SRMR = 0.076). The adapted survey demonstrates adequacy in assessing perceived community support for migration.

Contribution of remittances to Mexican household income and healthcare

The article aims to analyze the participation of remittances in household income in Mexico in 2018 and 2020 and their role in healthcare during the pandemic by COVID-19. First, it examines the variation in the share of remittances in the income of Mexican households before and during the pandemic. Then, it analyzes the use of remittances in spending on health care. The statistical overview of household income and expenditure in the country is described with national survey data. Examining remittance dynamics in Mexican household incomes before and during the pandemic provides a valuable understanding of their relationship to healthcare. The results suggest that the increase in remittances was due to the weakening of other sources of income because of the economic contraction caused by the health crisis. In addition, these resources were used, to a considerable extent, to cover health and funeral expenses, which represented unexpected expenditures for households.

Evaluating Budget Functions for Effective Revenue and Expenditure Planning in Hulu River South District

The public sector budget has a function as a local financial management planning tool. BPKPD district of Hulu River South is an institution that carries out the duties of the local government in the planning of the regional budget. This study is aimed at finding out the application of budget functions as a tool for planning income and expenditure in the BPKPD district of Hulu River South. This study uses a method of quantitative research using a descriptive approach. The study uses three types of measurement analysis to find out the use of budget function as a planning tool, namely, the process of budgeting, the level of effectiveness of budget income, and the degree of efficiency as well as deviations in budget expenditures. The income budget effectiveness rate for 2022 reached 118.60% (more than 100%) with the category of highly effective, coming from three types of regional income. First, Regional Real Income with an efficiency ratio of 87.51% belongs to the effective category. Second, Transfer income with an effectiveness rate of 119.82% belonging to the highly efficient category. The calculation of the expenditure efficiency ratio showed less efficient access, with a ratio of 93.06%. Operations purchases obtained a rate of 75.92% in the efficient category. Capital purchases gained access to efficiency ratios of 91.41%, including the less effective category. Unexpected expenditures reached the rate of efficiency of 17.92%, in the highly efficient categories. Lastly, the transfer spending sector has an efficiency rate of 99.81% in the less efficient category. Secondly, the calculation of the variance analysis in the regional spending sector shows that the entire account in the local spending area has more variance. No spending account has a budget deficit as a result of the realization or achievement of greater income than estimated. The deviation that occurs on the entire account of the shopping sector is favorable.

ANALISIS PENGARUH PEMBIAYAAN DAERAH, BELANJA TIDAK TERDUGA DAN BELANJA SUBSIDI TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA MENGGUNAKAN MODEL ARDL

This study aims to analyze the effect of Regional Financing, Unexpected Expenditures, and Subsidy Expenditures on economic growth in Indonesia. The data used is secondary data for 1990-2021 accessed from the Indonesia’s Central Bureau of Statistics and the World Bank. The data analysis method used is Autoregressive Distributed Lag (ARDL) using Eviews 10 software. The results of this study indicate that in the estimation of the ARDL model, in the short term Regional Financing and Unexpected Expenditures are not detected. In the short term at lag 0, Lag 1, and Lag 2 Subsidy spending has a negative and significant effect on economic growth in Indonesia. Meanwhile, in lag 3 Subsidy Spending has a positive and significant effect on economic growth in Indonesia in the current year. In the long term Subsidy Expenditures do not have a significant effect on economic growth in Indonesia. Based on the results of this study, it is suggested that the government conduct better management of subsidy spending so that it is right on target, so that it can encourage more optimal economic growth.

Perspectives of Online News Media on Extreme Poverty and Regional Budget Policy Response

A report of residents living in extreme poverty level in Banyumas Regency required local government’s response through Extreme Poverty Reduction Program. Such poverty alleviation program consequently necessitated swift provision from the regional budget (Anggaran Pendapatan dan Belanja Daerah/APBD). On the other hand, no budget had been allocated for the program during the budget year and the APBD was limited. The purpose of this study is to examine the responses of regional budget policy to the extreme poverty issue based on online news articles related to the subject. The study was conducted using content analysis methods and systematic literature reviews. The results show that the Banyumas government's response in addressing extreme poverty issue is relatively satisfactory. The local government responded with a regional budget policy by funding the program through Unexpected Expenditure (Belanja Tidak Terduga/BTT) budget item. Part of APBD, BTT was allocated as non-cash extreme poverty alleviation expenditure, while cash social assistance was to be sought to from the provincial and central government. Local governments do not have adequate budgetary capacity to independently finance extreme poverty alleviation programs and therefore require major support from the central and/or provincial government. A synergy between local, provincial and central governments is thus needed to better manage regional extreme poverty alleviation initiatives.

A Look at Individuals’ Financial Resilience in Albania Before COVID-19

In this article we explore financial resilience of individuals in Albania based on novel data from financial literacy survey of Bank of Albania. Also we analyze the impact that financial literacy has on individual financial resilience. Financial resilience is defined as the ability of individual to cope with an unexpected expenditure shock, liquidity constraint and higher indebtedness. In general the data display a low level of financial resilience of Albanians, where 64 % of individuals declare that they cannot come up with an unexpected expenditure shock and 69 % of individuals have financial cushion less than 3 months and only 15 % of individuals are concerned about their level of debt. The data show high level of heterogeneity of financial resilience based on socio-demographic characteristics of individuals. Empirical results based on binary regressions show that financial literacy increase the prevalence of financial resilience of individual in Albania. Thus promoting financial literacy would be a key elements policies for increasing financial resilience of individuals in short and long- term but also their financial well-being.

Analysis of Social Assistance and Provincial Unexpected Expenditure in Indonesia Before and After Covid-19 (Time Series Analysis: 2019 – 2021)

Social assistance spending and unexpected spending are interesting instruments to study concerning the Covid-19 pandemic, as it is well known that this budget allocation is also widely used to finance Covid-19 handling activities. The focus of the objectives of this research is to analyze the variance, growth, and efficiency of social assistance spending and unexpected spending for each provincial government in Indonesia in the period before and after Covid-19, namely 2019 – 2021. This research is a type of quantitative descriptive research. The data source used in this study is secondary data with time series data analysis. Data were obtained by researchers indirectly, namely through intermediary media at the Directorate General of Fiscal Balance (DJPK) Ministry of Finance of the Republic of Indonesia. The analytical method used in this research is the analysis of variance, growth, and efficiency. The results of the study show that the variance of provincial government social assistance spending in Indonesia in 2019 – 2021 has different values, but on average it experiences flavourable variance. In 2019 - 2021 there will be very extreme growth fluctuations in social assistance spending and unexpected spending, especially in 2020. Several provincial governments are inefficient in spending on social assistance and unexpected spending in 2019 - 2021, this is one of them affected by the conditions of the Covid-19 pandemic.

Analysis of Social Assistance and Provincial Unexpected Expenditure in Indonesia Before and After Covid-19 (Time Series Analysis: 2019 – 2021)

Analysis of Social Assistance and Provincial Unexpected Expenditure in Indonesia Before and After Covid-19 (Time Series Analysis: 2019 – 2021)

ANALISIS KINERJA ANGGARAN PEMERINTAH DAERAH SEBELUM DAN SAAT PANDEMI COVID-19

This study aims to determine the budget performance of local city governments throughout Indonesia in the Regional Revenue and Expenditure Budgets before and during the Covid-19 pandemic. This research was conducted in 93 municipal governments. The method used in this research is descriptive quantitative and the different Wilcoxon Signed Rank Test to test differences in budget performance before and during the Covid-19 Pandemic. The results of the test are, that there is a difference between the budget performance of the regional income, the budget performance of the local Own-Source, and the budget performance of the transfer income, but there is no difference in the budget performance of the other legitimate regional income before and during the Covid-19 pandemic. Furthermore, there is no difference in the budget performance of the expenditure regional, the budget performance of the operational expenditure, and the budget performance of the transfer expenditure, but there are differences in the budget performance of the capital expenditure and the budget performance of the unexpected expenditure before and during the Covid-19 pandemic.

Does energy information disclosure really improve investment efficiency? A cross-exploration based on company life cycle and unexpected expenditure

Energy is important for environmental improvement and company development, and is displayed by information disclosure which plays a critical role in investment efficiency. This study re-explored the effect of energy information disclosure on investment efficiency in heavy pollution industry from the cross-perspective of company life cycle and expected expenditure. Specifically, this study divided companies into three groups: growth, maturity, decline stages, and in these groups, companies were sub-divided into two sub-groups: over-investment and under-investment. Collecting data from the listed companies in China, the results show that energy information disclosure significantly improves investment efficiency in growth and maturity stages when companies over-invest. However, this relationship is not obvious for over-invested companies in decline stage. Furthermore, when the investment is insufficient, the disclosure of energy information also has a positive effect on investment efficiency in growth and decline stages. While this relationship is inverted U-shaped in mature companies. This work provides suggestions for managing companies in heavy pollution to improve investment efficiency, and improve environmental improvement.

ANALISIS PERUBAHAN ANGGARAN APBD KOTA BUKITTINGGI TAHUN 2020 DALAM RANGKA PENANGGULANGAN COVID-19 DI KOTA BUKITTINGGI

This study aims to analyze how the implementation of changes to the Regional Revenue and Expenditure Budget (APBD) of Bukittinggi City in the 2020 Fiscal Year that must be carried out in an effort to overcome Coronavirus Disease 2019 (Covid-19) in Bukittinggi City. This change was implemented based on central government guidelines including Government Regulation in Lieu of Law No. 1 of 2020 and Joint Decree of the Minister of Home Affairs and Minister of Finance No. 119/2813/SJ and 177/KMK.07/2020. This study uses a descriptive qualitative research method with the theory of the Budget Cycle. The results showed that the Bukittinggi City Government during the 2020 Fiscal Year had made seven budget changes with two of them being budget refocusing, this budget change was made based on the three main focuses of Covid-19, namely the fields of Health, Economy and Social Safety Nets which rely on The seven main local government organizations of Bukittinggi are the Health Service, Agriculture Service, Fire Service, Regional Disaster Management Agency, Public Works and Public Housing Service, Social Service, and the Environment Service. During the focus of this Covid-19 response activity, it has an impact on changes in the total city government budget which has decreased in the budget with a percentage change in Total City Revenue up to 14.08%, Total Expenditure decreased by 11.28%, but for Expenditures in the Unexpected Expenditure section ( BTT) has increased to a percentage of 2,119.48%.

Factors Contributing to Self-Medication and Consumption of Non-Prescribed Drugs in Portugal.

Objectives: This work sets out to find the relationship between taking non-prescribed drugs and predisposing, enabling and need factors. Specifically, our main aim is to find the relationship between taking non-prescribed drugs and the lack of health care. Methods: We used data from the last 2019 National Health Survey and estimate logistic regressions for the whole sample and stratified by sex. Results: The most striking finding is that people self-medicating with non-prescribed drugs seem to be replacing health care when this is not used because of financial constraints or distance from provider. This suggests that non-prescribed drugs are a fast, affordable, alternative to health care. Other findings show that income and the financial resources to cope with unexpected expenditure are considerations in taking these drugs. Health and needs are other factors triggering their consumption. Conclusion: Policy measures need to be aimed at improving access to medical care, providing responses to health needs such as those arising from chronic pain, and improving health literacy.

Implementation of Budgeting Policies Pandemic Handlingcorona Virus Disease 2019 in Bekasi City

Policy implementation in budgeting for handling the COVID-19 pandemic in Bekasi Cityhas not been fully achieved effectively. The Bekasi City Government and its staff have not been optimal in a comprehensive mannerimplement steps to accelerate the handling of COVID-19. This of course will greatly hinder the acceleration of the handling of COVID-19 within the GovernmentBekasi City in handling the fieldhealth, handling economic impacts and provision of a social safety net. The research method used in this research is descriptive analysis with a qualitative case study approach. The results of the research are that there are several factors that cause the implementation of policies in budgeting for handling the COVID-19 pandemic in Bekasi Citynot yet fully effectivenamely communication factors and policy factors so that they can interfere with the acceleration of handling the pandemic in Bekasi City. To make this effective, the Bekasi Mayor ordered the Regional Government Budget Team (TAPD) to immediately make adjustments to the 2020 Regional Revenue and Expenditure Budget (APBD) by refocusing the budget for both income and expenditure and then reallocating the budget in Unexpected Expenditures to be used for accelerated handling the COVID-19 pandemic adequately and increase capacity and coordinate with the Regional Leadership Communication Forum (Forkopimda), community organizations as well as community/religious leaders to socialize and urge the public to avoid the spread of COVID-19. The realization of the implementation of budgeting policies for handling the COVID-19 pandemic in Bekasi Cityeffectively by the Municipal Government of Bekasiincluding support from all parties for policies in budgeting for handling the COVID-19 pandemic in Bekasi City, handling COVID-19 through the policy of implementing the Rukun Warga Siaga program which can be said to be successful and effective, synergy between TAPD and Regional Apparatuses in supporting the commitment of the Mayor of Bekasi City, strengthening coordination and synchronization of policies for handling pandemics between stakeholders and public non-compliance with government appeals from both the Central Government and the Regional Government of Bekasi City can be avoided.

Investigation of crayfish abundance in proximity to bridges, with emphasis on the Threatened Big Sandy crayfish (C. callainus)

The Big Sandy Crayfish, Cambarus callainus, is a large-bodied crustacean which inhabits third order streams within the Levisa, Tug, and Russel Fork basins throughout the conjunction of West Virginia, Virginia, and Kentucky. In 2016, C. callainus was federally designated as Threatened under the Endangered Species Act (ESA), which ushered in long‑needed attention and protection for the species. ESA benefits are broad in scope and highly beneficial to the species persistence and recovery. However, such broad levels of protection necessitate intense levels of scrutiny and regulation for development projects transpiring near confirmed or expected occurrences of protected species. West Virginia as a whole needs updated infrastructure, and this is especially true for the southern coalfields where C. callainus persists. Due to recent surges of funding through the Infrastructure Investment and Jobs Act, West Virginia is set to receive $3.7 billion dollars designated specifically for the repair or replacement of bridges and highways. Many bridges on the docket for maintenance/reconstruction cross streams within C. callainus distribution. Herein, I propose a C. callainus crayfish survey and habitat modeling project to determine whether this species exhibits preference, avoidance, or indifference to those bridge crossings in most dire need of repair or replacement. This project will enable private and public infrastructure entities to more efficiently generate mitigation and harm‑reduction protocols, and will reduce unexpected expenditures related to ESA protections.

Financial Confidence in Dealing with Unexpected Expenditure and Consumer Financial Satisfaction: The Moderating Role of Subjective Financial Knowledge

Utilizing data from the U.S. National Financial Capability Study in 2018, the purpose of this study is to investigate the associations between financial confidence in dealing with unexpected expenditure (FCDUE) and consumer financial satisfaction, which is informative for policymakers and financial institutions to carry out more effective measures to improve consumer financial satisfaction. Besides, this study further explores the moderating role of subjective financial knowledge. To produce more accurate estimates, this study employs the approach of ordered probit regression. The results indicate positive associations between FCDUE and consumer financial satisfaction. Besides, the results suggest that the moderating role of subjective financial knowledge enhances the positive effects of FCDUE on consumer financial satisfaction. The empirical findings imply that maintaining appropriate financial confidence in emergency savings and adequate financial literacy is in favor of enhancing consumer financial satisfaction.

조선후기 충청도 진휼창고의 구조와 운영

In Chungcheong-do, a warehouse was operated to store Gunhyanggok. A total of five grain warehouses were operated. Each was founded at a different time, but its roles were similar. It was operated to prepare for unexpected expenditures or to stockpile in capacity during the war. However, Gunhyanggok could not be stocked for a long time. Since it is grain, it was difficult to store for a long time because it could easily rot. The positions of the government and local governments were different in Gunhyanggok, which was provided to the people for relief. The government wanted to operate it as a stockpile, and the provinces wanted to use it as a grain of relief. The Chungcheong provincial governor faithfully played a role in coordinating conflicts between the government and local governments.

ACCOUNTING TREATMENT IN THE VILLAGE PUBLIC SECTOR: UNEXPECTED EXPENDITURES

The current condition during the COVID-19 pandemic forces the Village Government to provide spending using unexpected expenditures in the Village Revenue and Expenditure Budget, which in normal conditions is rarely done. This study discusses the accounting treatment of unexpected expenditures conducted by the Village Government, which includes recognition, measurement, and presentation in financial statements. In this study, the researchers analyzed secondary data, namely the 2021 Village Revenue and Expenditure Budget Report using qualitative descriptive analysis to find out how the accounting treatment of unexpected expenditures was applied by the Village Government. The results of this study can be used as a reference by local governments in treating unexpected expenditures that have been realized during the COVID-19 pandemic.
 Keywords: accounting treatment, village public sector.

Are Disasters a Risk to Regional Fiscal Balance? Evidence from Indonesia

Indonesia is an archipelago country and is fairly vulnerable to disasters. While disasters generally affect government revenue and expenditure, their effects likely vary by country. This study examines the effect of disasters on the fiscal balance, revenue, and expenditure of local governments. We used panel data and fixed effects methods to estimate the degree to which disaster severity influences budgetary solvency at the district and provincial levels in Indonesia between 2010 and 2018. This study revealed that disasters can strain fiscal balance at the district and provincial levels due to a decrease in own-source revenue and an increase in social assistance expenditure, capital expenditure, consumption expenditure, and unexpected expenditure. The district expenditure most threatened by disasters is consumption expenditure, while the provincial expenditure most threatened is unexpected expenditure. We also found that an increase in capital expenditure can lead to financial burden due to delays of planned projects or post-disaster reconstruction. Based on these findings, it is clear that some forms of insurance or other financing schemes are necessary to mitigate the adverse impacts of disasters on regional fiscal balance.

Management of Unexpected Expenditures for Covid-19 in Local Government

This study aims to explore how the Riau Provincial Government manages unexpected expenses in the face of the Covid-19 pandemic. The method in this study is a qualitative method with the type of case study. Data collection techniques used are interviews, observation, and documentation. The results showed that the management of unexpected costs was carried out through the planning stage by reallocating and centralizing the budget. At the administrative and accountability stage, there are problems in recording Unexpected Expenditures, namely the absence of clear technical guidelines regarding the implementation of Unexpected Expenditures, setting spending limits for emergencies. There is no valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents for recording third party grant assistance. This research contributes to the government in making policies in financial management in disaster emergencies.
 Keywords: Covid-19 pandemic, financial management, refocusing, reallocation, administration

Analisis Faktor Penyebab SiLPA dan SILPA Pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Musi Banyuasin

This study aims to determine the factors that cause the remainder of the budget calculation (SiLPA) and the remainder over budget financing (SILPA) in the Financial Management and Assets Board of the District of Musi Banyuasin in period of 2016 to 2018.. This study uses a qualitative method. Data collection techniques are carried out through field studies by conducting documentation and interviews, literature studies from literature references that support this research. Data analysis techniques start from qualitative data in the form of Reports on the Realization of Regional Income and Expenditure Budgets and Reports on Changes in Budget Balances. The Results of study indicate that the high and low levels of SiLPA that occurred in BPKAD in the District of Musi Banyuasin in the period 2016 to 2018 caused by exceeding income, remaining expenses or other consequences. While SILPA is caused by an increase in regional income, the absorption of the regional budget that is not optimal, the low absorption of unexpected expenditure, the high level of financing receipts but the low cost of financing which means that there are funds that are not utilized optimally, the quantity of human resources in lacking so that the planned target achievement is not optimal.