scholarly journals Strategic priorities and accountability for allocating the state budget amid Covid-19 pandemic in Indonesia

2021 ◽  
Vol 9 (1) ◽  
pp. 61-72
Author(s):  
Nanang Suparman

This study explains about strategic priorities of state financial management for handling the Covid-19 pandemic in Indonesia. The impact of this pandemic has caused the country’s financial posture in the state budget to be unbalanced, where receipts have decreased while in state spending has increased very sharply. Such conditions imply that the state budget deficit's widening exceeds the limit set by the law. The method used in this research method is a descriptive qualitative approach using literature data that can provide analysis of strategies to change the state financial management amid the Covid-19 pandemic. The study concluded that the government's strategic response in abnormal situations is an extraordinary matter with budget allocation priorities aimed at public health and safety, including medical personnel, protection and social safety nets for vulnerable people, and protection among business people. However,  it requires accountable supervision, especially for the distribution of social assistance funds with experience prone to corruption practices so that it is not on target.

2015 ◽  
Vol 101 (1) ◽  
pp. 8-14 ◽  
Author(s):  
Doris C. Gundersen

Despite many decades of warnings about the safety and effectiveness of marijuana for medical treatment, public policy in recent years has moved steadily towards loosening restrictions on its use. In 2000, a ballot initiative to change Colorado's constitution was passed by 54% of voters in the general election, thereby legalizing marijuana for specific disabling conditions. After the Obama administration indicated in 2009 that medical marijuana prosecution would have a low priority and arrests would not be sought, provided medical marijuana users and providers conformed strictly to state laws, the issuance of cards for the medical use of marijuana in the state increased dramatically. By 2013, the state had changed its laws to allow not just medicinal use of marijuana, but recreational use as well. Since that decision, a variety of public health and safety trends and statistics have been published, raising questions about the long-term impacts of marijuana use in the state on health care, medical regulation and public safety. Medical regulators and policy makers in other states should review data from Colorado as they assess their own states' approaches to marijuana, including carefully balancing physicians' responsibilities to their patients with the need for wise public health and safety decision-making. Three factors are particularly important as regulators develop policy: 1) the impact of liberalized marijuana laws on public health and safety; 2) limitations in the scope and availability of evidence-based research on the efficacy of marijuana; and 3) the wide gulf between federal and state laws and procedures regarding marijuana use. By being cognizant of trends and developments in all three areas, regulators can make better decisions regarding their own policies. In today's rapidly changing marijuana policy environment, medical regulators should encourage their licensees to follow practical steps aimed at ensuring that when medical marijuana prescribing does occur, it is based on established standards of care and adherence to the basic tenets of the patient-physician relationship.


EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Hendra Karianga

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.


Author(s):  
Olena Pikaliuk ◽  
◽  
Dmitry Kovalenko ◽  

One of the main criteria for economic development is the size of the public debt and its dynamics. The article considers the impact of public debt on the financial security of Ukraine. The views of scientists on the essence of public debt and financial security of the state are substantiated. An analysis of the dynamics and structure of public debt of Ukraine for 2014-2019. It is proved that one of the main criteria for economic development is the size of public debt and its dynamics. State budget deficit, attracting and using loans to cover it have led to the formation and significant growth of public debt in Ukraine. The volume of public debt indicates an increase in the debt security of the state, which is a component of financial security. Therefore, the issue of the impact of public debt on the financial security of Ukraine is becoming increasingly relevant. The constant growth and large amounts of debt make it necessary to study it, which will have a positive impact on economic processes that will ensure the stability of the financial system and enhance its security.


2015 ◽  
Vol 15 (2) ◽  
pp. 37-52
Author(s):  
Mahpud Sujai

This paper is intended to analyze the effect of oil price changes on potential output and actual output in the state budget cycle and identifies the output gap which is the difference between potential output and actual output. The research methodology uses a quantitative approach to analyze problems that occur related to the impact of oil price changes to the state budget cycle. Data analysis was carried out through the approach cyclically adjusted fiscal balance with a simplified approach. This research identified that the potential output is likely to continue increasing in line with Indonesia's oil price trends which is continue to rise following the world oil price movements. In calculating the output gap using a linear trend and HP filter, the result is fuctuating depend on the percentage changes in both potential output and actual output. This paper concludes that Indonesian oil price (ICP) has a significant impact on changes in the state budget cycle. If oil prices rise, the output gap between potential output and actual output is greater, and vice versa. This will make the budget vulnerable to shock that occurs as an external infuence.


2021 ◽  
Vol 4 (7) ◽  
pp. 4-19
Author(s):  
Akmal Baltayevich Allakuliev ◽  

The article examines the interaction of the country's GDP with the state budget in the short and long term, the impact of the macro-fiscal mechanism on the country's economic growth on the example of Uzbekistan.The aim of the study is to identify dynamic correlations between the country's state budget expenditures and the economic growth of the macro-fiscal mechanism in the short and long term, as well as to analyze the approximation or rate of return of GDP and the state budget to equilibrium during various macroeconomic shocks. and hesitation.The scientific novelties of the research are:


2019 ◽  
Author(s):  
Jay Luo

Poverty alleviation is a hallmark of post-revolution Chinese policymaking. Since 1978, the Communist Party of China (CPC) has implemented successive waves of poverty alleviation policies whose effects have become the focus of an ever-increasing body of academic literature. This paper reviews this diverse but limited literature that evaluates the impact of the CPC’s poverty reduction programs through four major channels, namely fiscal investment programs, social safety nets, rural governance on the village-, county- and provincial level, and the relocation of rural populations from destitute regions. This paper aims to synthesize results and evaluate whether and how the abovementioned poverty alleviation programs have had distinct positive or negative impacts on regional development outcomes. Furthermore, I highlight contradictions in empirical findings to motivate the discussion about contextual importance when designing and implementing future poverty alleviation programs. Finally, I suggest that an exhaustive and critical appraisal of the empirical strategies used in this literature would further the development and application of more accurate and informative methodologies.


2020 ◽  
Vol 11 (87) ◽  
Author(s):  
Oksana Zahidna ◽  
◽  
Vasylyna Ignatyshyna ◽  
Uliana Skydan ◽  
◽  
...  

A significant place in the social and economic development of each country belongs to the problems of the budget, because the budget belongs to the sphere of public life that directly affects the interests of all members of society. The budget of any country reflects the important economic, social and political problems of the state and each person in particular. At the same time, the successful solution of budget problems is possible only if a proper understanding of its essence, role and place in the system of economic relations. For any country, the state budget is the main link in the financial system. As part of this system, it combines the main financial categories: income and expenditure of the country, the tax system, public credit, public debt in their closest coexistence. The budget as a financial plan of public expenditures and sources of their coverage plays an important role in the activities of the state. It determines its capabilities and development priorities, its role and forms of implementation of the functions assigned to it. It is an effective regulator of that economy reflects the amount of financial resources required by the state, determines specific areas of use of funds, directs the financial activities of the state. The article analyzes and defines the essence of revenues and expenditures of the state budget. The state and dynamics of state budget revenues and budget expenditures are studied. A comparison of state budget revenues and expenditures was made and it was investigated that expenditures significantly exceed revenues, and therefore the state budget is in deficit. The factors of formation of revenues and expenditures of the state budget at the present stage are determined. The dynamics of GDP growth rates and state revenues are analyzed budget, as well as the impact of GDP on the state budget. The peculiarities of the influence of the foreign trade factor on the revenues and expenditures of the state budget are determined. The influence and shares of exports and imports in the state budget revenues are studied. The current problems of imbalance of the state budget and the causes of the state budget deficit are identified. Ways to balance revenues and expenditures at the present stage are proposed. The dynamics of indicators of export and import of Ukraine is analyzed. The problems of Ukraine 's foreign trade at the present stage are investigated and perspective directions of improvement of the existing state of the export – import policy of the state are determined.


Upravlenie ◽  
2016 ◽  
Vol 4 (3) ◽  
pp. 80-87
Author(s):  
Соловьев ◽  
A. Solovev

The aim of the study is to analyze the effect of age on the appointment of the state pension fiscal system in our country. The problem of rising of the retirement age in Russia is given a value that is far away from the traditional context of direct influence of demographic processes on the level of pensions, on the one hand, and adaptation of the pension system to changing demographic factors, on the other. In the article the pension system for the first time is considered as a multifactorial model that corrects the degree of dependence on the mutually complex of macroeconomic and demographic factors in the different historical periods. This requires a fundamental change in the methodological approaches to the problem of rising the retirement age by using actuarial methods of forecasting. Actuarial analysis of the problem of retirement age in the work shows that the perception of the linear dependence of the age of the destination state of the demographic parameters cannot be considered as a tool for regulating the efficiency of the pension system. The results of the study are the specific parameters of actuarial assessments of the impact of demographic and macroeconomic conditions to increase the retirement age in Russia, conducted using data from the state statistics, formulated practical proposals to mitigate negative economic consequences. Conclusion: Rising the retirement age should be aimed at economic stimulation of formation of the pension rights of the insured in the long term, rather than the economy of the state budget. Methodological approaches, grounded in the work, and quantitative results of the actuarial calculations will be used in the formation of public pension policy in the preparation of the regulations to rise the retirement age, the pension formula of calculating the pension rights of insured persons, the mechanism of pension indexation.


2008 ◽  
Vol 9 (2) ◽  
pp. 133-144 ◽  
Author(s):  
Konstantin Timoshenko

The last few decades have witnessed substantial efforts to reinvent the state worldwide. The Russian state is no exception to this global trend. At the outset of a new millennium, the need for renewal of the post‐Soviet model of the state has been acknowledged, and an up‐to‐date reform package has been promoted by the central government. This has encompassed the reconstruction of public sector accounting. Given the paucity of consistent research efforts on the topic, this article seeks to describe and analyze, and by so doing, contribute to knowledge about Russian public sector accounting in times of change. To tackle the general purpose, two levels are incorporated in this study to link reform initiatives for the government as a whole with those endeavours to implement them in one state‐sponsored university of Russian tertiary education. The major questions to be addressed are of whether, why, and how changes at the central government level have penetrated down to the university and extended to its accounting system. The evidence gathered in this paper reveals that a new Russian public sector ideology has markedly been affected by overseas developments in the shape of large international organizations. However, no compelling evidence has been documented in this research as unveiling that changes at the macro‐level have penetrated down to the university to any significant extent. This study concludes that launching a new version of accounting by the Russian state can be regarded as more of a symbol of legitimacy for the university rather than of an actual financial management tool.


2019 ◽  
pp. 37-52
Author(s):  
Olga ZAMASLO ◽  
Oleg PIDKHOMNYI ◽  
Marta PETYK

Introduction. The rapid revitalization of integration processes worldwide, the strengthening of international economic cooperation, the intensification of export-import operations increase the impact of the customs system on the state of the national economy. Therefore, there is an urgent need to use effective mechanisms of blocking and elimination of factors that undermine the customs of customs in order to comprehensively evaluate the effectiveness of the customs system and improve the level of customs security of the state. Purpose is assessing Ukraine’s customs security indicators and identification of sources of customs danger, clarification of the role and assessment of fiscal efficiency of customs authorities in ensuring the customs security of the state, development of recommendations on elimination of the main customs threats in the context of minimization of customs risks in the context of conflict of interests of individual participants of foreign economic relations. Results. The essence of the customs security of the state is revealed, the sources and threats to the customs security are identified. The importance of the indicators of the customs security of Ukraine through the prism of the customs load on the economy of the country and the efficiency of the activity of the customs authorities during 2009–2018 are analyzed. At the same time, it should be noted that the dependence of the state budget on 2/5 of the amount of customs payments is a separate risk from the point of view of the financial security of the state. It is established that the system of customs control, first of all, is characterized by qualitative output parameters, which for the most part are outside the direct jurisdiction of the customs authorities, but which directly affect the effectiveness of the customs administration in practice. The subjective factors influencing the efficiency of the customs administration are the level of information and technical support and the procedure for the organization of customs control procedures, time spent on customs clearance of goods, the establishment of communication relations between the customs relations, the level of qualification of employees and the knowledge and observance of all participants of the FEA and customs clearance procedures. It is confirmed that the main criteria for assessing the customs security of the state should be the completeness of payment of customs duties and the frequency of detection of cases of customs offenses. VAT reimbursement for bogus exports. The customs security of the state is closely related to the customs security of the subjects of foreign economic activity when crossing the goods across the customs border and is determined by the level of well-established interaction of all subjects of customs relations. Conclusion. Proposals for implementation of priority measures in the system of improving the customs security of Ukraine are substantiated and they include coordination of actions of all state bodies on the implementation of customs control in order to eliminate the corruption component during the passage of customs and border clearance, modernization of information support and communication between employees of the customs authorities and entities activities


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