scholarly journals Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik

2016 ◽  
Vol 1 (1) ◽  
pp. 21
Author(s):  
Fajar Saputro ◽  
Bambang Setyobudi Irianto ◽  
Eliada Herwiyanti
Keyword(s):  
Organizational Commitment ◽  
Local Governments ◽  
Quantitative Methods ◽  
Environmental Uncertainty ◽  
External Pressure ◽  
Test Tool ◽  
Academic Benefits ◽  
External Pressures ◽  
Local Budget

Budgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the realization, the facts indicate inaccuracies of local budget implementation. This research was conducted in order to empirically demonstrate the role of external pressures, environmental uncertainty, organizational commitment and budget quality of budget accuracy.The research method uses quantitative methods with explanatory approach, data collection conducted by using questionaire and distributed to echelon 4 officials who involved in planning, implementating, monitoring, controling and evaluating of budget in Cilacap local goverment, use purposive sampling methode to get research sample and using Warp PLS 0.4 as a test tool statistics. The results showed that external pressure and environmental uncertainty has a negative significant effect on budget accuracy and commitment of the organization and budget quality has a positive significant effect on budget accuracy.This study contributes to local governments to improve budget accuracy by optimizing the organizational commitment and budget quality, and also raise awareness in light of external and environmental uncertainty wisely. Another contribution is that this study provides academic benefits for the development of theory in public sector accounting.

scholarly journals Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik

2016 ◽  
Vol 1 (2) ◽  
pp. 21
Author(s):  
Fajar Saputro ◽  
Bambang Setyobudi Irianto ◽  
Eliada Herwiyanti
Keyword(s):  
Organizational Commitment ◽  
Local Governments ◽  
Quantitative Methods ◽  
Environmental Uncertainty ◽  
External Pressure ◽  
Test Tool ◽  
Academic Benefits ◽  
External Pressures ◽  
Local Budget

Budgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the realization, the facts indicate inaccuracies of local budget implementation. This research was conducted in order to empirically demonstrate the role of external pressures, environmental uncertainty, organizational commitment and budget quality of budget accuracy.The research method uses quantitative methods with explanatory approach, data collection conducted by using questionaire and distributed to echelon 4 officials who involved in planning, implementating, monitoring, controling and evaluating of budget in Cilacap local goverment, use purposive sampling methode to get research sample and using Warp PLS 0.4 as a test tool statistics. The results showed that external pressure and environmental uncertainty has a negative significant effect on budget accuracy and commitment of the organization and budget quality has a positive significant effect on budget accuracy.This study contributes to local governments to improve budget accuracy by optimizing the organizational commitment and budget quality, and also raise awareness in light of external and environmental uncertainty wisely. Another contribution is that this study provides academic benefits for the development of theory in public sector accounting.

scholarly journals An Investigation of the Basic Physics of Irrigation in Urology and the Role of Automated Pump Irrigation in Cystoscopy

2012 ◽  
Vol 2012 ◽  
pp. 1-6 ◽  
Author(s):  
Dwayne Chang ◽  
Rustom P. Manecksha ◽  
Konstantinos Syrrakos ◽  
Nathan Lawrentschuk
Keyword(s):  
Flow Rate ◽  
External Pressure ◽  
Flow Rates ◽  
Pumping System ◽  
External Pressures ◽  
Basic Physics ◽  
Traditional Irrigation ◽  
Irrigation Solution ◽  
Bladder Fullness

Objective. To investigate the effects of height, external pressure, and bladder fullness on the flow rate in continuous, non-continuous cystoscopy and the automated irrigation fluid pumping system (AIFPS).Materials. Each experiment had two 2-litre 0.9% saline bags connected to a continuous, non-continuous cystoscope or AIFPS via irrigation tubing. Other equipment included height-adjustable drip poles, uroflowmetry devices, and model bladders.Methods. In Experiment 1, saline bags were elevated to measure the increment in flow rate. In Experiment 2, saline bags were placed under external pressures to evaluate the effect on flow rate. In Experiment 3, flow rate changes in response to variable bladder fullness were measured.Results. Elevating saline bags caused an increase in flow rates, however the increment slowed down beyond a height of 80 cm. Increase in external pressure on saline bags elevated flow rates, but inconsistently. A fuller bladder led to a decrease in flow rates. In all experiments, the AIFPS posted consistent flow rates.Conclusions. Traditional irrigation systems were susceptible to changes in height of irrigation solution, external pressure application, and bladder fullness thus creating inconsistent flow rates. The AIFPS produced consistent flow rates and was not affected by any of the factors investigated in the study.

scholarly journals Effect of Organizational Commitment, Competence and Good Governance on Employees Performance and Quality Asset Management

2017 ◽  
Vol 8 (1) ◽  
pp. 17
Author(s):  
Hendra Gunawan ◽  
Murdifin Haming ◽  
Junaiddin Zakaria ◽  
Asdar Djamareng
Keyword(s):  
Organizational Commitment ◽  
Asset Management ◽  
Local Governments ◽  
Good Governance ◽  
Employee Performance ◽  
Mediating Role ◽  
Work Units ◽  
Regional Work

<p>This research aims to examine and analyze the influence of organizational commitment, competence and governance to employee performance and quality asset management at the regional Work Units (SKPD) of The Makassar city government. This research is an explanatory research,  by observing cross-section a on the 203 civil servants who work in the 64 Regional Work Units (SKPD SKPD) Government of Makassar, using total sampling as sampling technique. Analysis of Structural Equation Model (SEM) through Analysis of Moment Structures (AMOS) Ver. 18 is used as a data analysis tool.  </p>Hypothesis testing results provide evidence that organizational commitment, competence and good governance has a positive and significant effect on employee performance. Organizational commitments have a negative and significant effect on the quality of asset management. The different results shown on the competence, good governance and employee performance are positive and significant effect on the Quality asset management for local Governments. Organizational commitment and competence indirectly significant effect on the quality asset management for local Governments: The mediating role of employee performance. On the other mediator variable testing, good governance indirectly has a significant effect on the quality of asset management: The mediating role of employee performance.

scholarly journals Tekanan Eksternal, Faktor Politik, Pengendalian Internal Dan Gaya Kepemimpinan Dalam Meningkatkan Transparansi Pelaporan Keuangan Pemerintah Daerah

2021 ◽  
Vol 22 (1) ◽  
pp. 88-108
Author(s):  
Yesi Mutia Basri ◽  
Vini Zenita ◽  
Rofika Rofika
Keyword(s):  
Leadership Styles ◽  
Financial Reporting ◽  
Internal Control ◽  
Work Experience ◽  
Local Governments ◽  
External Pressure ◽  
Primary Data ◽  
Political Factors ◽  
External Pressures ◽  
The Government

This study aims to test and prove whether external pressures, political factors, internal control and leadership styles have an influence on financial reporting of local government transparency. This research was conducted in OPD Siak district. The total population was 33 DPOs, all DPOs were sampled. The data used are primary data with a questionnaire as an instrument. Purposive sampling as a sampling method. The number of samples is 99 respondents. Respondents in this study were selected with several criteria, namely: (1) echelon II, III, IV officials who work in the Siak Regency government, (2) have a minimum work experience of 1 year, (3) financial employees who have worked for at least 1 year , because it is considered that they have experience and already know the developments in the OPD in Siak Regency. Multiple linear regression as a data analysis technique and assisted by SPSS ver.20.0 for windows. The results prove that the political factors, internal control and leadership style variables have a positive effect on financial reporting transparency. The external pressure variable has a negative effect on financial reporting transparency. The results of this study are useful for developing insights and providing in-depth understanding relating to financial reporting transparency influenced by external pressures, political factors, internal control, and leadership styles. It is also hoped that it can become a reference material for comparison information for other studies that wish to discuss this issue, and it is hoped that it will become an alternative for the government in evaluating the transparency of financial reporting, especially local governments in Siak Regency. 

scholarly journals The Mediating Role of Motivation and Job Satisfaction in the Relationship between Compensation and Organizational Commitment in Micro Finance Institutions

2021 ◽  
Vol 12 (1) ◽  
pp. 37
Author(s):  
Muhammad Suyuthi Romdlon ◽  
I Ketut R. Sudiarditha ◽  
Henry Eryanto
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Quantitative Methods ◽  
Equation Modeling ◽  
Mediating Role ◽  
Islamic Microfinance ◽  
The Relationship ◽  
Intervening Variables

<p>This study aims to determine the effect of compensation, motivation, and job satisfaction on organizational commitment in Islamic microfinance services. This research has four variables: compensation as an independent variable, motivation, job satisfaction as intervening variables, and commitment as a dependent variable. The subjects in this study were active employees in one of the Islamic microfinance services. It is Baitul mal wa tamwil (BMT). This research uses quantitative methods. Data collection was carried out by distributing questionnaires using a 5-point Likert scale with 240 total valid responses. The data were analyzed using Structural equation modeling (SEM) using AMOS version 24. The results showed that compensation had a positive and significant effect on motivation, compensation had a positive and significant effect on job satisfaction, motivation had a positive and significant effect on organizational commitment, compensation had a positive and significant effect on organizational commitment, job satisfaction had a positive and significant effect on organizational commitment, compensation had a positive and significant effect on organizational commitment through motivation and job satisfaction as intervening variables. This study finds providing several important implications for research and implementing microfinance services.</p>

PROBLEMS OF LOCAL BUDGETS’ ORGANIZATION IN UKRAINE IN THE CONTEXT OF FINANCIAL DECENTRALIZATION

2017 ◽  
pp. 29-41
Author(s):  
Yurij RADELYTSKYJ
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Local Level ◽  
Intergovernmental Transfers ◽  
Financial Autonomy ◽  
Before And After ◽  
Local Budget ◽  
Expert Community

Introduction. Fiscal decentralization as the main vector of development of Ukraine in general and local government in particular has set scientific and expert community task of defining feasibility and effectiveness of the reforms and their compliance with requirements and needs of society. Purpose. Analysis of the tool of organization of local budgets in Ukraine due to decentralization process to define the main results of these innovations and make recommendations for improving the system. Results. Specific features of organization of local budgets in Ukraine in terms of local government reform are observed. It is made comparative analysis of formation and execution of local budgets before and after the reform. Peculiarities of formation of the revenue of local governments are examined. Tax revenue is defined as the main source of local budgets. It is analyzed the main characteristics of collection of major budget-taxes. The features of expenditure policies at the local level are investigated. The main problems of this process are defined. It is investigated the place and role of intergovernmental transfers as a part of local budgets. The features of forming of intergovernmental transfers and horizontal fiscal equalization of local budgets in consequence of financial decentralization are determined. General conclusions resulting from the study are made. Conclusion. Reform of the system of local budgets requires a comprehensive update of local government and simultaneous implementation of sectoral reforms. In the system of local budget revenues development and selection of algorithm of formation of a well-defined orientation to ensure financial autonomy and financial viability and its implementation on an ongoing basis is a priority. The task of reforming expenditure part of local budgets is orientation of financial resources to secure capital expenditures and implementing their own powers of local government.

scholarly journals The role of Ukrainian local budget expenditures on health in conditions of decentralization

2020 ◽  
pp. 144-153
Author(s):  
Liubov Lysiak ◽  
Svitlana Kachula ◽  
Alina Abdin
Keyword(s):  
Health Care ◽  
Health Care System ◽  
Local Governments ◽  
Structural Changes ◽  
Health Care Financing ◽  
Successful Implementation ◽  
Local Budget ◽  
Budget Decentralization ◽  
Care System

Relevance of the research topic. The implementation of medical reform in Ukraine, which provides radical structural changes in the health care system, the transformation of financing mechanisms for services, and at the same time the implementation of budgetary reform, an integral part of which is budget decentralization, makes the issue of assessing the role of local budget spending on health care. Formulation of the problem. In conditions of limited budgetary funds, growing debt and budgetary decentralization, successful implementation of health care reform is impossible without increasing the role of local budgets in financing the industry of development priority areas. Analysis of recent research and publications. The works of I. Chygynova, V. Makogon, M. Pasichnogo, Ju. Markuts, I. Kogut, Y. Pasichnik, V. Tropina [1-6] and others are devoted to the study of issues related to the problems of the article. The results of their own research of some of the indicated problems are presented in [6-8]. Segregation of unexplored parts of a common problem. In the context of deepening budget decentralization, strengthening the financial base of local budgets, expanding the functional powers of local governments, it is necessary to further search for ways to increase the role of local budgets in health care financing. The purpose of the article is to assess the role of expenditures of local budgets of Ukraine on the health care sector in the context of deepening budget decentralization and to develop proposals for improving its financing. Duringresearch, general scientific and special methods were used: analysis and synthesis, the method of generalization, statistical, etc. The article analyzes and evaluates the total expenditures of local budgets for health care, as well as for the regional program "Health of the population of the Dnipropetrovsk region for 2020-2024". The attention is focused on increasing the role of local budget expenditures in the process of changing the health financing model. The basis for expanding the capacity of local governments to finance health care was the deepening of budgetary decentralization, changes in the distribution of taxes to local budgets, etc. Conclusions. In conditions of acute limited financial resources, success in the formation and effective use of funds from local budgets of Ukraine for the development of an appropriate health care system is associated, first of all, with the consistent implementation of the financial and budgetary policy of the state, the coherence of medical and budgetary reforms, priorities, increasing the efficiency of the use of budgetary funds in format of target program budgeting. The results of this study can be applied in the process of forming and implementing social and budgetary policies for the development of the health care system in the country.

scholarly journals Peran Manager Puncak Sebagai Pemoderasi Tekanan Eksternal, Komitmen Organisasi dan Pengendalian Internal Pada Kinerja Anggaran

2018 ◽  
Vol 5 (1) ◽  
pp. 74-85
Author(s):  
Siti Aminah ◽  
Soeratno . ◽  
Suyanto .
Keyword(s):  
Organizational Commitment ◽  
Internal Control ◽  
External Pressure ◽  
Least Square ◽  
Multiple Regression Equation ◽  
The Public ◽  
Top Managers ◽  
Top Manager ◽  
Budgeting Process

This study aims to analyze the extend of the role of top manager can influence the relationshio of external pressure and internal control on the public organization’s budget performance. The samples are used in this study were 91 questionnaires are filled based on employees and strucural officials perceptions who are directly involved in the budgeting process at KPK. This study aims to analyze the extend of the role of top manager can influence the relationshio of external pressure and internal control on the public organization’s budget performance. The samples are used in this study were 91 questionnaires are filled based on employees and strucural officials perceptions who are directly involved in the budgeting process at KPK. The method of analysis used in processing the data using the method of Ordinary Least Square (OLS) model of multiple regression equation with residual test. Dependent variable in this study is budget performance. Independent variables are external pressure, organizational commitment and internal control. The role of top manager is used as a moderating variable. The results show that the role of top managers can influence the relationship of external pressure and internal control on budget performance. External pressure, organizational commitment and internal control variables have an individual effect on budget performance with a significance <0.005.

scholarly journals Effect of Organizational Commitment, Competence and Good Governance on Employees Performance and Quality Asset Management

2017 ◽  
Author(s):  
Hendra Gunawan ◽  
Murdifin Haming ◽  
Junaiddin Zakaria ◽  
Asdar Djamareng
Keyword(s):  
Organizational Commitment ◽  
Asset Management ◽  
Local Governments ◽  
Good Governance ◽  
Employee Performance ◽  
Mediating Role ◽  
Work Units ◽  
Regional Work

This research aims to examine and analyze the influence of organizational commitment, competence and governance to employee performance and quality asset management at the regional Work Units (SKPD) of The Makassar city government. This research is an explanatory research, by observing cross-section a on the 203 civil servants who work in the 64 Regional Work Units (SKPD SKPD) Government of Makassar, using total sampling as sampling technique. Analysis of Structural Equation Model (SEM) through Analysis of Moment Structures (AMOS) Ver. 18 is used as a data analysis tool.Hypothesis testing results provide evidence that organizational commitment, competence and good governance has a positive and significant effect on employee performance. Organizational commitments have a negative and significant effect on the quality of asset management. The different results shown on the competence, good governance and employee performance are positive and significant effect on the Quality asset management for local Governments. Organizational commitment and competence indirectly significant effect on the quality asset management for local Governments: The mediating role of employee performance. On the other mediator variable testing, good governance indirectly has a significant effect on the quality of asset management: The mediating role of employee performance.

scholarly journals Analytical evaluation of local budget revenue structure under the conditions of financial decentralization

2021 ◽  
Vol 69 (2) ◽  
pp. 95-102
Author(s):  
I. Tsymbaliuk ◽  
V. Smaliukh ◽  
O. Kolisnychenko
Keyword(s):  
Local Governments ◽  
Financial Institution ◽  
General Structure ◽  
Central Place ◽  
Analytical Evaluation ◽  
Local Taxes ◽  
Tax Revenues ◽  
Local Budget ◽  
Decentralization Reform

It is determined that local budgets are the main financial institution in the financial system of local governments, occupying the central place in the economic system of each state. The objective of the paper is to analyze the structure of local budget revenues and determine the areas for its optimization. The paper provides the analytical evaluation of the local budget revenues structure. The results of the analysis of the local budget revenues structure showed the strengthening of the tax revenues role in the consolidated budget revenues of Ukraine. The role of inter-budget transfers in the formation of local budget revenues is determined. Indicators of the volume and dynamics of tax revenues in the structure of the revenue side of local budgets are considered. The general structure of tax revenues is analyzed. The share of basic taxes in the total amount of local budget revenues is determined. The general structure of tax revenues is analyzed. The share of basic taxes in the total amount of local budget revenues is determined. Special attention is paid to the system of local taxes and fees and its transformation in the context of financial decentralization reform. Disclosure of the of local budget revenues structure and the role of taxes in their formational make it possible to establish that budget revenues are tax, non-tax and other revenues that are carried out on the non-refundable basis and the solution provided by the legislation of Ukraine. It is established that the share of own revenues of local budgets is gradually increasing, at the same time, there is a significant dependence of local budgets on inter-budget transfers, which contradicts the principles of financial decentralization and does not ensure the effective development of the regions. Analysis of the local budget revenues structure shows the strengthening of the tax revenues role, which is the consequence of the decentralization reform. It is defined that the significant changes took place in 2015, and as a result the share of local taxes and fees in local budget revenues reached 22.4%. The largest specific share in the structure of local taxes and fees are the revenues from land fees and the single tax. At the same time, the largest source of pumping up the budgets is personal income tax (PIT). On the basis of the above mentioned it is proved the reform of the system of taxation by local taxes and fees should be aimed at strengthening the revenue share of local budgets and increase their financial independence.

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