Punctuations and agendas: A new look at local government budget expenditures

2003 ◽  
Vol 22 (3) ◽  
pp. 345-360 ◽  
Author(s):  
Meagan M. Jordan
Keyword(s):  
Local Government ◽  
Government Budget ◽  
Local Government Budget ◽  
New Look

Analisis Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Jawa Tengah

2015 ◽  
Vol 2 (1) ◽  
pp. 51-61
Author(s):  
Beta Asteria
Keyword(s):  
Local Government ◽  
Government Budget ◽  
Multiple Regressions ◽  
Independent Variables ◽  
Central Java ◽  
Directorate General ◽  
Fiscal Balance ◽  
Research Findings ◽  
Local Government Budget ◽  
The Impact

This research deals with the impact of Local Tax and Retribution Receipt to Local Government Original Receipt of Regency/City in Central Java from 2008 to 2012. This research utilizes the data of actual of local government budget from Directorate General of Fiscal Balance (Direktorat Jendral Perimbangan Keuangan). Methods of collecting data through census. The number of Regency/City in Central Java are 35. But the data consists of 33 of Regency/City In Central Java from 2008 to 2012. Total of samples are 165. Karanganyar Regency and Sukoharjo Regency were not included as samples of this research because they didn’t report the data of actual of local government budget to Directorate General of Fiscal Balance in 2009.The model used in this research is multiple regressions. The independent variables are Local Tax and Retribution Receipt, the dependent variable is Local Government Original Receipt. The research findings show that Local Tax and Retribution give the significant impact partially and simultaneusly on Local Government Original Receipt at real level 5 percent. All independent variables explain 91,90 percent of the revenue variability while the rest 8,10 percent is explained by other variables.Keywords: Local Tax, Retribution, and Local Government Original Receipt

Correlations Analysis of Airport Sustainability and Local Government Budget

2018 ◽  
Vol 10 (2) ◽  
Author(s):  
M Ikhsan Setiawan ◽  
◽  
Iswachyu Dhaniarti ◽  
Cholil Hasyim ◽  
Wahyu Mahendra T Atmaja ◽  
...  
Keyword(s):  
Local Government ◽  
Government Budget ◽  
Local Government Budget

scholarly journals Empirical Study on the Evaluation Model of Public Satisfaction With Local Government Budget Transparency: A Case From China

SAGE Open ◽  
2020 ◽  
Vol 10 (2) ◽  
pp. 215824402092406 ◽  
Author(s):  
Qiuxian Hu ◽  
Leibao Zhang ◽  
Wenyu Zhang ◽  
Shuai Zhang
Keyword(s):  
Local Government ◽  
Information Acquisition ◽  
Structural Equation ◽  
Online Survey ◽  
Information Quality ◽  
Perceived Quality ◽  
Equation Modeling ◽  
Government Budget ◽  
The Government ◽  
Local Government Budget

For policymakers across the world, the importance of budget transparency is self-evident. However, most scholars mainly focus on the economic performance of budget transparency while ignoring satisfaction of the public as the recipients of this policy. Therefore, this study examines the main factors of public satisfaction with the local government budget transparency based on the theory of customer satisfaction in the context of the Chinese budget transparency policy. Data for this study were collected through an online survey involving 235 participants. Structural equation modeling (SEM) was employed to examine the proposed model. The results indicate that the budget information quality, budget information acquisition method, and public engagement are good indicators of budget transparency perceived quality, which are positively related to public satisfaction. The government image also exerts a positive effect toward public satisfaction. Furthermore, public satisfaction is also positively related to public trust toward the local government, even though the hypotheses linking public expectation to public satisfaction, and to budget transparency perceived quality are statistically insignificant. The implications of promoting budget transparency and suggestions for future work are also included in this study.

Bias in the formulation of local government budget problems

1989 ◽  
Vol 22 (2) ◽  
pp. 123-166 ◽  
Author(s):  
Patrick D. Larkey ◽  
Richard A. Smith
Keyword(s):  
Local Government ◽  
Government Budget ◽  
Local Government Budget

scholarly journals Dampak Pemilihan Kepala Daerah terhadap Alokasi Belanja Daerah

2018 ◽  
Vol 2 (2) ◽  
pp. 106-119
Author(s):  
Doddy Setiawan ◽  
Eka Setyorini
Keyword(s):  
Standard Deviation ◽  
Local Government ◽  
Social Assistance ◽  
Budget Allocation ◽  
T Test ◽  
Government Budget ◽  
Investment Expenditure ◽  
Paired Sample ◽  
Local Election ◽  
Local Government Budget

This research aims at examining the effect of local election to regional head on the local government budget allocation. Sample of the study consists of local government election in Java Island at year 2015. The study expect that incumbent engage in budget manipulation at the election year. The result of the study shows that there is different in the donation expenditure, social assistance expenditure and investment expenditure between pre-election year and election year. There is increase in donation expenditure, regional head increase donation expenditure to increase his performance. However, the increase of donation expenditure through decrease in investment expenditure and social assistance expenditure. Further test shows that incumbent that running for election also use his discretion to decrease service and goods expenditure. AbstrakPenelitian ini bertujuan mengetahui adanya perbedaan alokasi belanja hibah, bantuan sosial, belanja barang jasa dan belanja modal dalam APBD pemerintah daerah pada saat pelaksanaan pemilihan umum kepala daerah. Penelitian dilakukan pada 52 daerah Kabupaten/Kota di Pulau Jawa yang melaksanakan pemilukada pada tahun 2015. Untuk menganalisis data, penelitian ini menggunakan statistik deskriptif yang menginformasikan tentang nilai minimum, nilai maksimum, rata – rata (mean) dan standar deviasi (standard deviation). Penelitian ini menggunakan uji-t untuk menguji perbedaan alokasi belanja pada daerah sebelum dan pada saat pemilukada, dengan cara melakukan Uji Paired Sample t-Test. Hasil penelitian yaitu terdapat perbedaan alokasi belanja hibah, bantuan sosial dan belanja modal antara periode sebelum dan pada saat pemilukada. Hasil ini konsisten pada daerah yang dipimpin oleh petahana yang mengikuti pemilukada dan petahana yang tidak mengikuti pemilukada.

scholarly journals The Local Government Budget (APBD) and Its Inefficiency in the City of Malang, Indonesia

2017 ◽  
Vol 22 (03) ◽  
pp. 31-34
Author(s):  
Ya‟qud A. Gudban ◽  
Candra F. Ananda ◽  
Susilo Susilo, ◽  
Setyo T. Wahyudi
Keyword(s):  
Local Government ◽  
Government Budget ◽  
Local Government Budget ◽  
The City

scholarly journals EXAMINING THE RELEVANCE OF JOB SATISFACTION ON KOLAKA BUDGET DRAFTING TEAM’S PERFORMANCE

2018 ◽  
Author(s):  
Hj. Syamsuryani Syahrir
Keyword(s):  
Job Satisfaction ◽  
Emotional Intelligence ◽  
Local Government ◽  
Structural Equation ◽  
Equation Model ◽  
Government Budget ◽  
Insignificant Effect ◽  
District Government ◽  
Local Government Budget ◽  
And Performance

The purpose of this study is to analyze the effect of competence, discipline and emotional intelligence on job satisfaction of local government budget team’s, to analyze the influence of competence, discipline, emotional Intelligence and job satisfaction on local government budget team’s performance. The research was conducted at Kolaka district government with population of 468 local government budget drafting team and sample of 250 respondents using Slovin formula. The result data of the questionnaire were analyzed using Structural Equation Model (SEM) with AMOS assistance 18. The result of the research found that directly, competence and emotional intelligence have positive and significant effect on job satisfaction, competence have positive and significant on performance, discipline has positive and insignificant effect on job satisfaction and performance, emotional intelligence have positive and insignificant effect on performance, and job satisfaction have positive and insignificant effect to performance. In testing the indirect effect provides evidence that discipline and emotional intelligence have a positive and significant effect on performance with mediation of job satisfaction, while other indirect effects show different results. An important factor in the creation of performance is job satisfaction.

Public Spending and Budget Cycles in the Italian Regions: an Empirical Analysis

2010 ◽  
Vol 28 (2) ◽  
pp. 167-177
Author(s):  
Emma Galli ◽  
Marianicola Villani
Keyword(s):  
Local Government ◽  
Social Services ◽  
Empirical Analysis ◽  
Government Spending ◽  
Public Spending ◽  
Total Expenditure ◽  
Government Budget ◽  
Italian Regions ◽  
The Government ◽  
Local Government Budget

Abstract This paper focuses on the issue of the electoral and ideological cycles in local government budget for the Italian regions over the period 1996-2006. We verify these hypotheses for the following budgetary variables: total expenditures, administration, health, housing, culture and education, viability and transport and social services. The effect of the upcoming election on the government spending inclinations turns out to be relevant only for total expenditure. The ideology does not play a systematic role in spending decisions (with the exception of health) while sharing a common ideology between the national and regional governments affects public spending.

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