scholarly journals Sistem Ekonomi dan Fiskal pada Masa Pemerintahan al-Khulafa al-Rasyidun (632-661 M)

2021 ◽  
Vol 10 (1) ◽  
pp. 33-41
Author(s):  
Bunga M Shalihah
Keyword(s):  
Balance Budget ◽  
Budget Policy

Penelitian ini bertujuan menggambarkan sistem ekonomi dan fiskal pada masa al-khulafa al-rasyidun. Metode penelitian ini menggunakan penelitian kepustakaan. Sehingga hanya melihat tinjauan berdasarkan teori-teori yang ada. Penelitian ini menyimpulkan bahwa pada masa Abu Bakar Ash-Shiddiq fokus pada pengelolaan zakat dan menerapkan konsep balance budget policy pada Baitul Mal. Sedangkan pada Umar bin Khattab fokus pada pendirian Baitul Mal, kepemilikan tanah, dan zakat.

PERTANGGUNGJAWABAN KERUGIAN NEGARA DALAM PENGELOLAAN KEUANGAN DAERAH

EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Hendra Karianga
Keyword(s):  
Financial Management ◽  
Criminal Liability ◽  
The State ◽  
Legal Proceedings ◽  
Regional Finance ◽  
Regional Budget ◽  
State Finance ◽  
Budget Policy ◽  
Definition Of ◽  
The Impact

Sources of revenue and expenditure of APBD (regional budget) can be allocated to finance the compulsory affairs and optional affairs in the form of programs and activities related to the improvement of public services, job creation, poverty alleviation, improvement of environmental quality, and regional economic growth. The implications of these policies is the need for funds to finance the implementation of the functions, that have become regional authority, is also increasing. In practice, regional financial management still poses a complicated issue because the regional head are reluctant to release pro-people regional budget policy, even implication of regional autonomy is likely to give birth to little kings in region causing losses to state finance and most end up in legal proceedings. This paper discusses the loss of state finance and forms of liability for losses to the state finance. The result of the study can be concluded firstly,  there are still many differences in giving meaning and definition of the loss of state finace and no standard definition of state losses, can cause difficulties. The difficulty there is in an effort to determine the amount of the state finance losses. The calculation of state/regions losses that occur today is simply assessing the suitability of the size of the budget and expenditure without considering profits earned by the community and the impact of the use of budget to the community. Secondly, the liability for losses to the state finance is the fulfillment of the consequences for a person to give or to do something in the regional financial management by giving birth to three forms of liability, namely the Criminal liability, Civil liability, and Administrative liability.Keywords: state finance losses, liability, regional finance.

BUDGET POLICY IN 2020–2022: REALITIES AND FORECASTS

2020 ◽  
Vol 2 (5) ◽  
pp. 93-107
Author(s):  
L. I. PRONINA ◽  
Keyword(s):  
Russian Federation ◽  
Public Authority ◽  
National Plan ◽  
Economic Support ◽  
Budget Policy ◽  
The Russian Federation ◽  
The Government ◽  
Local Levels

The article discusses the realities of budget policy in 2020-2022. The article analyzes the anti-crisis programs of the government of the Russian Federation in connection with the 2020 pandemic and measures of social and economic support for the population and business at the Federal, regional and local levels of public authority. The structure and main content of the national plan for restoring employment and the economy in conjunction with the implementation of national projects are proposed.

scholarly journals APPLICATION OF THE PRINCIPLES OF GENDER EQUALITY IN THE PLANNING OF BUDGET EXPENDITURE AND INCOME IN UKRAINE

2021 ◽  
Author(s):  
Iryna Pryimak ◽  
Iryna Muntian
Keyword(s):  
Financial Management ◽  
Budget Process ◽  
Internally Displaced ◽  
Tax Revenues ◽  
Budget Analysis ◽  
Budget Policy ◽  
Financial Management System ◽  
Local Budget ◽  
And Gender ◽  
The Impact

The article clarifies the essence and benefits of gender-oriented budgeting. The problem of lack of legislative consolidation of the use of GOB in the budget process is considered, which is one of the main reasons for slowing down the process of implementation of this method and approval of methods for its implementation. Indicators of gender statistics, in particular the city of Lviv, such as the structure of the permanent population by gender, unemployment rate by age and gender, mortality rates by cause and gender, social groups of internally displaced persons (IDPs) and the problems they most often face depending on gender are analyzed. It was found that the situation of women in most areas is worse than men, and in modern conditions during the pandemic situation only gets worse. Given recent world events, the need for a public financial management system that takes into account the impact of gender measures to overcome the coronavirus pandemic is justified. A correlation analysis of gender impact on tax revenues of budgets on the basis of indicators that directly affect tax revenues to budgets by gender such as the average monthly wages of women and men in Ukraine for the period 2012-2019, as well as the number of women and men PE and their income for the period 2016 - 2020 has been conducted. The reasons for the reported results of the analysis are substantiated and explained, taking into account all possible factors. It is clear how the closure of “sleeping” private enterpreneurs, which has been observed since 2016, has affected the indicator of the total number of private enterpreneurs and their income indicators, which directly affect tax revenues to local budgets. The influence of these indicators on the formation of revenue and expenditure components of the budget based on the results of their statistical and correlation analyzes is estimated. The article confirms the opinion that the results of gender budget analysis help to make decisions on the directions of budget policy and development of industries in the future, taking into account the needs of men and women from different groups. As a result, it makes it possible to eliminate inequality in access to services financed from the local budget in the indicated areas.

scholarly journals Regional budget policy: conceptual dominants and vectors of development

2021 ◽  
Vol 11 (-) ◽  
pp. 27-30
Author(s):  
Vitalii ZIANKO ◽  
Tetiana NECHYPORENKO
Keyword(s):  
Policy Development ◽  
Local Governments ◽  
Local Level ◽  
Public Authorities ◽  
Budget Planning ◽  
Regional Budget ◽  
Budget Policy ◽  
State And Local ◽  
Definition Of ◽  
Regional Budgets

The paper is devoted to the implementation of regional budget policy in Ukraine. The main vectors of budget policy development as a component of socio-economic policy at the local level are highlighted. Within the framework of the declared budget policy, the peculiarities of the formation and functioning of local (regional) budgets are considered. The interpretation of the definitions of "budget" and "policy" is presented, and the author's definition of the essence of the budget policy of the region is offered. The conceptual dominants of budget policy, the implementation of which takes place through the budget mechanism, are studied. It is proved that budget policy is an important lever of influence and a real reflection of the tactics and strategy of public authorities and local governments in the budget sphere. It is substantiated that the effectiveness of the implementation of regional budget policy directly depends on the sequence of steps aimed at increasing the level of competitiveness of the regions and overcoming the existing regional disparities. On the basis of generalization of thematic researches and practice the offers concerning application of levers of budgetary regulation which define a level of efficiency of budgetary policy of region are formulated. It is stated that the content of the budget policy of the region should be to determine the course, tasks and activities of the state and local governments in the field of formation and use of budget funds. Full implementation of the budget policy of the region stimulates the functioning of economic activity of administrative-territorial units, promotes rational budget planning, as well as the effective filling, distribution and use of local financial resources.

scholarly journals ANALYSIS OF KANO STATE BUDGET FROM ISLAMIC ECONOMICS PERSPECTIVE 2007-2015

2019 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Tasiu Tijjani Sabiu ◽  
Muhammad Bako
Keyword(s):  
Conceptual Analysis ◽  
Social Goals ◽  
Development Projects ◽  
Journal Articles ◽  
Human Capital Development ◽  
State Budget ◽  
State Administration ◽  
Self Interest ◽  
Budget Policy ◽  
Capital Development

Budgeting on conventional ground devises social goals by individualism, self-interest, and misplacement of priorities which creates and widens social inequality. On the other hand, Budgeting from Islamic economics perspective envisages and promotes equity, justice, and equality through mutual consultation and public maslaha and this is achieved by placing the budget in line with the goals of sharia which serves humanity better. The objective of the paper is to critically analyze Kano state budget from 2007 to 2015 based on Maqasid sharia framework. Thus, the paper is a conceptual analysis which relies on journal articles, books, conference proceedings and other relevant materials. The study reveals that the Kano state administration between 2007 to mid2011 incorporate sharia parameters fully into its budget policy and implementation while that of 2011 to mid-2015 partially observe some of the sharia parameters by emphasizing mostly on human capital development and capital project. Thepaper recommends that since Kano state is a sharia-compliant state and that the future administrations should fully envisage sharia parameters in its budget policies and implementation by placing more emphasis on and proper utilization of sharia supportive institutions or pillars such as Zakat and Hubsi commission, Hisbah board, sharia commission, coupled with productive and sustainable human and capital development projects.

scholarly journals Projected changes in winter climate in Beskids Mountains during 21st century

Beskydy ◽  
2017 ◽  
Vol 10 (1-2) ◽  
pp. 123-134
Author(s):  
Aleš Farda ◽  
Petr Štěpánek ◽  
Pavel Zahradníček ◽  
Petr Skalák ◽  
Jan Meitner
Keyword(s):  
Water Balance ◽  
21St Century ◽  
Winter Season ◽  
Winter Precipitation ◽  
Balance Budget ◽  
General Increase ◽  
Winter Climate ◽  
Climate Conditions ◽  
Winter Temperatures ◽  
Projected Changes

We have investigated the future changes of climate conditions during the winter season in the Beskids Mountains. During the 21st century mean winter temperature will increase by 2.0–6.3 °C and winter precipitation will increase by 12.5 – to 17.5 % - depending on the scenario. Higher winter temperatures will be reflected in the reduced number of frost days, the number of which may drop by 40 % according to the RCP8.5 scenario. Whilst our study expects general increase in precipitation, higher temperatures will lead to an increased evapotranspiration and also change in the form of precipitation from solid (snow, rime) to liquid (rain, drizzling). Such trends could further propel the unfavorable changes in the water balance budget.

scholarly journals Strategic Priorities of the Budget Policy on Ukraine’s Territorial Development in the Context of Implementing the Regional Development Strategy

2021 ◽  
Vol 2 (48) ◽  
pp. 86-94
Author(s):  
A. O. Pelekhatyy ◽  
◽  
K. O. Patytska ◽  
Keyword(s):  
Regional Development ◽  
Development Strategy ◽  
Competitive Advantages ◽  
Territorial Development ◽  
National Competitiveness ◽  
Regional Development Strategy ◽  
Budget Policy ◽  
Smart Specialization ◽  
Spatially Oriented

The article aims at determining the strategic priorities of Ukraine’s budget development policy while implementing the regional development strategy for the years 2021–2027. The strategic priorities of the budget policy on territorial development are substantiated in the context of, first, creating the regional development strategy and territorial development strategies for the years 2021-2027, and second, shifting the focus from spatially oriented measures, i.e. stimulating the development of problematic areas, to the policy of territorial development through activating untapped potential, the policy being aimed at increasing regional and national competitiveness, with special attention paid to innovation. The necessity to observe both the vertical and horizontal integration of the formation and realization of budget policy on territorial development, and the necessity to implement it, combining the problem-oriented and general approaches to directing the territorial development budgeting (territorial development budgeting is based on the following: competitive advantages of the functional types of the regions; development of problematic regions; regional development in the context of smart specialization; border areas development in the context of cross-border cooperation). A prospect for further research in this field is seen in making an attempt to form the budget policy on territorial development in Ukraine on the basis of defining strategic priorities for regional development and the development of different level territories, aimed at: reducing interregional and intra-regional asymmetries; ensuring universal improvement of the quality of life; transferring the territories to development based on sustainability, inclusiveness, innovation, and the maximization of using and building up the existing potential.

scholarly journals ADMINISTRATIVE SUPERVISION OVER THE ACTIVITIES OF THE CITY SELF-GOVERNMENTS OF THE EKATERINOSLAV PROVINCE (1870 – 1913)

Skhid ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 18-25
Author(s):  
Vadym Korobka ◽  
Yulia Korobka
Keyword(s):  
Social Orientation ◽  
State Control ◽  
State Institutions ◽  
The Public ◽  
Administrative Control ◽  
Government Institutions ◽  
Administrative Supervision ◽  
Budget Policy ◽  
The Law ◽  
The City

The article reveals the importance of administrative supervision over city self-governments in the Ekaterinoslav Province (1870-1913). Their social orientation has been established. Expenses provided a priority increase in expenditures on schooling and medi-cine, veterinary and sanitary units. State control institutions generally did not interfere with the budget policy of municipal self-government institutions and its humanitarian component, although misunderstandings sometimes arose.It has been revealed that the implementation of state control over public administrations in the Ekaterinoslav Province often faced the aspirations of self-government bodies in secondary issues of municipal organization which were incompatible with the law in the opinion of its hosts. Disputes arose mostly on the basis of different understandings of the rules of sale and purchase of goods, measures to regulate traffic on city streets etc.It has been confirmed that in exercising their powers in the field of control over the comp-liance with the law by city self-governments, state institutions of the provincial level some-times showed inappropriate competence in the field of interpretation of imperial legislation, which resulted in erroneous decisions. Certain decisions of public administrations of cities also sometimes violated imperial law and were subject to unconditional termination or revocation.It has been proved that the public administrations of the Province widely used the legally regulated opportunity to defend their decisions in the Senate. The specific Senate cases started in connection with the supervision over the legality of decisions of city self-governments and the provincial presence for the zemstvo and city affairs give the impression that they were considered on the basis of a qualified verification of compliance with imperial law.It has been established the administrative control was implemented slowly, and formula-tions of thoughts on appealing the decisions of the Provincial Presence were deprived of speed and efficiency. The provincial zemstvo sinned against evading operative decisions. At the same time, there was a dishonest delay in the circulation of documents in all parts of public administ¬ration and local self-government.

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