scholarly journals Bibliometric and Trend Analysis of Budget Transparency

2020 ◽  
Vol 4 (2) ◽  
pp. 116-122 ◽  
Author(s):  
Ihor Fedorovych Molotok
Keyword(s):  
Public Finance ◽  
Bibliometric Analysis ◽  
Good Governance ◽  
Google Trends ◽  
Scientific Interest ◽  
Fiscal Transparency ◽  
Finance Management ◽  
Internet Users ◽  
Trends Analysis ◽  
Transparency And Accountability

Over the last few decades, an integral part of public finance development is budget (fiscal) transparency and accountability. It is also in the focus of scientific interest and international organizations’ activity. Nevertheless, there is still a lack of valuable empirical research on identifying key triggers and inhibitors of budget (fiscal) transparency and its cohesion with other concepts in public finance management. Thus, this research deals with the realization of several tasks: 1) identification of budget (fiscal) transparency genesis and its essence in modern terms; 2) clarification of its cohesion with other concepts in public finance management using modern tools of bibliometric analysis; 3) characteristics of a current state of budget transparency in Ukraine, identification problems and prospects in this sphere. The second task fulfillment is based on Google Ngram Viewer, Google Trends, and VOSviewer bibliometric tools. Implementation of Google Ngram Viewer is aimed at popularity quantification of the concepts “budget transparency”, “fiscal transparency” and “budget accountability” in English Google books for 1960-2012. It defines budget (fiscal) transparency and accountability became the focus of scientific interest starting from 1960th, demonstrating an increase from the 1990th, and peaked in 2005. Google Trends analysis also showed that the peak of Internet users’ interest in budget (fiscal) transparency issues was in 2005-2006. Moreover, Google Trends analysis and frequency of Scopus articles published on the budget (fiscal) transparency issues lead to the conclusion that this concept remains popular among both scientists and regular Internet users worldwide. VOSviewer analysis of 419 Scopus articles reveals that budget (fiscal) transparency closely connected with economic prosperity and sustainability at national and local levels, poverty elimination, environmental responsibility, democratic values implementation, fight against corruption, good governance, and especially the efficiency of public finance management, fiscal policy, and government expenditures. Finally, analysis of budget transparency level in Ukraine based on Open Budget Survey 2019 allows concluding that despite the general improvement of the country score (from 54 to 63 points) in comparison with the previous Survey period, Ukraine still has problems with Mid-Year Review and Pre-Budget Statement. Keywords: Bibliometric Analysis, Budget Accountability, Budget Transparency, Google Ngram, Google Trends, Fiscal Transparency, VOSviewer.

scholarly journals Fiscal Rules, Creative Accounting and Fiscal Transparency: An Evaluation on the Transition Economies

2015 ◽  
Author(s):  
İlter Ünlükaplan ◽  
Volkan Yurdadoğ ◽  
Ebru Canıkalp
Keyword(s):  
Public Finance ◽  
Good Governance ◽  
Fiscal Rules ◽  
Accounting System ◽  
Budget Deficits ◽  
The Public ◽  
Fiscal Transparency ◽  
Government Accounting ◽  
Creative Accounting ◽  
The Relationship

An anonymous idea is observed in the public finance literature that includes where fiscal rules, i.e numerical rules on the fiscal indicators, are strict and stringent, policy executives will have incentives to recourse to creative accounting implementations to overcome these numerical limits. Creative accounting is applied for demonstrating economic, especially fiscal indicators better than the originals to reach the necessary fiscal limit, even if they are primarily conducted by private firms. Many countries applied these illusory implementations to hide their reported budget deficits especially in the last global crisis period. With this manner, creative accounting violates the basic principles of governance in public finance. In this context, governments should have to establish statistical classification structure and government accounting system that aims to prevent creative accounting. With this dimension, fiscal transparency will prevent from creative accounting implementations. In this study, the relationship between fiscal rules and creative accounting on the public finance administration level will be determined and fiscal transparency suggestions that prevent these frauds in the economies will be evaluated. As a result, the practice of good governance in public finance should be implemented to provide financial transparency. In addition, the reforms about transparency in the legislation should be consider as an important proposal.

scholarly journals MEKANISME QUR’ANI PENGELOLAAN KEUANGAN PUBLIK

2017 ◽  
Vol 22 (2) ◽  
pp. 345
Author(s):  
Rosidin Rosidin
Keyword(s):  
Public Finance ◽  
Role Model ◽  
Good Governance ◽  
Core Competencies ◽  
Economic Activities ◽  
Social Functions ◽  
The Public ◽  
Finance Management ◽  
Language Analysis ◽  
Alternative Solutions

Abstrak Pengelolaan keuangan publik merupakan amanah yang harus diemban dengan penuh tanggung jawab. Problematika menyangkut pengelolaan keuangan publik harus segera dituntaskan dengan menerapkan aneka alternatif solusi, baik didasarkan pada studi teoretis, empiris maupun normatif. Tulisan ini bermaksud menyingkap kandungan al-Qur’an terkait mekanisme pengelolaan keuangan publik melalui operasionalisasi metode tafsir tarbawi yang melibatkan tiga tahap teknik analisis, yaitu kebahasaan (lughawi), isi (tahlili) dan kependidikan (tarbawi). Signifikansi studi normatif ini adalah memberikan nuansa aksiologis, sehingga pengelolaan keuangan publik didasarkan pada pertimbangan halal-haram, adil-zhalim, baik-buruk, maslahat-mafsadat, dan sistem nilai Islami lainnya. Nuansa aksiologis inilah yang menjadi distinction antara pengelolaan keuangan publik yang Islami dengan yang non-Islami. Mekanisme Qur’ani pengelolaan keuangan publik yang ditawarkan dalam tulisan ini memuat tiga hal pokok. Pertama, pentingnya relasi korelatif yang harmonis antara pihak pengelola (imam) dengan publik (umat) dalam implementasi kebijakan yang baik, dengan didasarkan pada prinsip good governance, melalui program-program dinamis-kontekstual berbasis kerjasama Islami (ta’awun dan musyarakah) yang melibatkan pihak pengelola dengan publik. Kedua, implementasi sikap moderat melalui tiga model aktivitas ekonomi, yaitu pengelola menyeimbangkan aspek sosial-insaniyah dan spiritual-ilahiah dalam pengelolaan keuangan publik; pengelola terlibat aktif dalam realisasi fungsi sosial keuangan bagi publik; serta pengelola menjadi teladan (role model) bagi publik dalam hal gaya hidup hemat. Ketiga, pengelola meneladani empat kompetensi utama Nabi Yusuf AS yang terbukti berhasil menjalankan amanah sebagai pengelola keuangan publik, yaitu kompetensi Makin (berwenang), Amin (terpercaya), Hafizh (hemat) dan ‘Alim (cermat).    Kata Kunci: Pengelolaan, Keuangan, Publik, dan Qur’ani   Abstract Public finance management is a duty that must be carried on with full responsibility. Problematics concerning public finance management must be resolved by applying a variety of alternative solutions, based on theoretical, empirical and normative studies. This paper aims to examine the verses of the Holy Qur'an that related to public finance management. This paper based on Tafsir Tarbawi method that involves language analysis (lughawi), content analysis (tahlili) and Islam education analysis (tarbawi). The significance of this research is to provide an axiological shades, so that the public finance management always consider halal-haram, fair-unfair, good-bad, advantage-disadvantage, and other Islamic value system. This axiological shades is the distinction between Islamic and non-Islamic public finance management. This paper proposes three main points of Qur’anic mechanism of public finance management. First, the importance of harmonious relationship between government (imam) and public (ummah). Therefore, government have to manage public finance based on the principle of good governance, through implementation of Islamic cooperation programs (ta’awun and musyarakah) between government and public. Second, implementation of moderate life style on economic activities through three models: government have to balance social and spiritual aspects in public finance management; government actively attempt to realize social functions of public finance; and government become a role model for public in terms of frugal lifestyle. Third, goverment emulate the four core competencies of Prophet Joseph. He is a role model of successful figure in terms of public finance management, because of his competencies, those are Makin (competent authorities), Amin (trustworthy), Hafiz (protector) and ‘Alim (knowledgeable).   Keywords: Management, Finance, Public, and Quranic

scholarly journals Performance Audit: A Tool for Fighting Corruption in the Nigeria’s Public Sector Administration

2014 ◽  
Vol 3 (6) ◽  
pp. 374-383
Author(s):  
Sunny Agbo ◽  
Jude A Aruomoaghe
Keyword(s):  
Public Sector ◽  
Good Governance ◽  
Financial Resources ◽  
Effective Management ◽  
Audit Report ◽  
Fiscal Transparency ◽  
Efficiency And Effectiveness ◽  
Pearson's Correlation ◽  
Performance Audit ◽  
Transparency And Accountability

The efficient and effective management of financial resources forms the basis for achieving good governance. In achieving the good governance, fiscal transparency and accountability must be ensured. Performance audit provides the platform to determine if the resources are being managed with due regard for economy, efficiency and effectiveness and that accountability requirements are being met reasonably. This study looks at performance audit as a tool for fighting corruption in Nigerian public sector administration. Questionnaires were distributed and analysed using the Pearson’s correlation co-efficient and we discovered that performance audit could be an effective tool in curbing corruption. It was suggested that performance audit report should be made public and stringent punishment should be melted on offenders to serve as deterrent to others.

scholarly journals TRANSPARANSI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) MELALUI PENERAPAN E-BUDGETING (Dalam Perspektif Teori Good Governance)

2015 ◽  
Vol 1 (1) ◽  
pp. 72-88
Author(s):  
Hendra Wijayanto
Keyword(s):  
Public Participation ◽  
Public Service ◽  
Management System ◽  
Good Governance ◽  
Government Program ◽  
Finance Management ◽  
District Government ◽  
Bureaucratic Reform ◽  
Transparency And Accountability

Penerapan reformasi birokrasi di bidang anggaran manajemen dianggap tidak memiliki sistem terstruktur. Dalam pemerintah daerah, hal ini ditandai dengan transparansi yang rendah dan akuntabilitas dalam sistem penganggaran lokal. Sistem manajemen keuangan yang mana masih kontradiktif dengan tujuan pemerintahan yang baik membutuhkan transparansi dan akuntabilitas dalam semua bidang pemerintahan. Munculnya e-budgeting secara tidak langsung menjadi bukti pemanfaatan program e-government di Indonesia. Trasnparansi dan partisipasi masyarakat diharapkan mendukung pemerintah untuk melakukan perbaikan dalam kualitas pelayanan publik.Kata Kunci : Reformasi Birokrasi, Good Governance, E-Budgeting, Good GovernanceThe application of bureaucracy reform in the field of management budget is considered not to having structurized systems. In a district government, it is characterized by low transparency and accountability in Local Budgeting system. Finance management system however still is contradictive with the objective of good governance that requires transparency and accountability in all areas of government. The emergence of e-budgeting indirectly becomes a proof of the utilization of e-government program in Indonesia. Transparency and public participation is expected to support government to make improvements in public service quality.Keywords : Bureaucratic Reform, Good Governance, E-Budgeting, Good Governance

scholarly journals Diskresi Pengelolaan Bagian Anggaran Bendahara Umum Negara Belanja Lainnya (Ba 999.08) dalam Kerangka Keuangan Negara

2018 ◽  
Vol 3 (2) ◽  
pp. 91-108
Author(s):  
Ari Setyowibowo
Keyword(s):  
Public Finance ◽  
Good Governance ◽  
The State ◽  
State Law ◽  
General State ◽  
Budget Management ◽  
State Budget ◽  
Finance Management

Policy of budget management at the State General Treasurer of Others Expenditure Budget (BA 999.08) is one of the policies that taken by the Minister of Finance of Indonesia as fiscal’s manager to execute one of the State Treasurer function in the management of the state budget as the purpose of provisions in the Package of Act on Finance State along with the operational regulations. Because of the characteristics that are different from the general state budget management, Minister of Finance has given the authority to regulate further discretionarie policy related to budget management of the State General Treasurer of Others Expenditure Budget. The implementation of policy in the management of the General Treasurer of Others Expenditure Budget needs to be done according to the rules of the legislation and adhere to the General Principles of Good Governance (AUPB) also the principles of public finance management in order to meet the state budget management aspects of effective and efficient, transparent, fair, professional, and also accountable in the corridors of state law. ABSTRAK Kebijakan pengelolaan Bagian Anggaran Bendahara Umum Negara Belanja Lainnya (BA 999.08) merupakan salah satu kebijakan yang dilakukan oleh  Menteri Keuangan selaku pengelola fiskal dalam menjalankan salah satu fungsi Bendahara Umum Negara di bidang pengelolaan anggaran negara sebagaimana maksud ketentuan dalam Paket Undang-Undang di Bidang Keuangan Negara beserta aturan hukum pelaksanaannya. Oleh karena karakteristiknya yang berbeda dengan anggaran belanja negara pada umumnya, Menteri Keuangan diberikan kewenangan discretionarie untuk mengatur lebih lanjut kebijakan terkait pengelolaan anggaran BA 999.08 dimaksud. Pelaksanaan kebijakan dalam pengelolaan anggaran BUN Belanja Lainnya tersebut perlu dilakukan sesuai peraturan perundang-undangan serta mematuhi Asas-asas Umum Pemerintahan yang Baik (AUPB) maupun prinsip-prinsip pengelolaan keuangan negara guna memenuhi aspek pengelolaan anggaran negara yang efektif dan efisien, transparan, adil, profesional, serta akuntabel dalam koridor negara hukum.

Promote Good Governance in Public Financial: The Practice of Local Budget (APBD) Transparency Through Open Data Jakarta in Jakarta Provincial Government

2019 ◽  
Vol 15 (1) ◽  
Author(s):  
Dodi Faedlulloh ◽  
Fetty Wiyani
Keyword(s):  
Public Finance ◽  
Good Governance ◽  
Open Data ◽  
Public Trust ◽  
Provincial Government ◽  
Financial Governance ◽  
One Stop ◽  
Data Portal ◽  
Data Transparency ◽  
Local Budget

This paper aimed to explain public financial governance based on good governance implementation in Jakarta Provincial Government. This paper specifically discussed towards transparancy implementation of local budget (APBD) through open data portal that publishes budget data to public. In general, financial transparency through open data has met Transparency 2.0 standards, namely the existence of encompassing, one-stop, one-click budget accountability and accessibility. But there are indeed some shortcomings that are still a concern in order to continue to maintain commitment to the principle of transparency, namely by updating data through consistent data visualization.Transparency of public finance needs to continue to be developed and improved through various innovations to maintain public trust in the government.Keywords: Public Finance, Open Data, Transparency

Realizing the Devolution Dividend in Kenya through Cohesive Public Finance Management and Public Participation at County Level

10.1596/29624 ◽  
2017 ◽  
Author(s):  
Rose Wanjiru ◽  
Paul Otsola ◽  
Mutakha Kangu ◽  
Murumba Werunga ◽  
Christine Owuor ◽  
...  
Keyword(s):  
Public Finance ◽  
Public Participation ◽  
County Level ◽  
Finance Management
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