scholarly journals Budżet roczny - narzędzie stabilizacji czy destabilizacji systemu finansowego JST?

2017 ◽  
pp. 89-103
Author(s):  
Marek Dylewski
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Financial Stability ◽  
Research Question ◽  
Financial System ◽  
Point Of View ◽  
The Public ◽  
Annual Budget

The objective of this study is to answer the question should the annual budget continue to be the basic document and the basis for the financial management of local governments, or is it necessary to make changes in the budget system. These doubts arise from the research question: whether the referred annual budget in the current conditions is a tool of stabilization of the financial system of local government units or not? Introduced in the Public Finance Act of 2009, the system of two independent documents, i.a. the annual budget and the long-term financial forecast, without specification of hierarchy, relationship and connection between these documents, does not lead to financial stability of local government from both the point of view of implementation of the budget and the consequences of decisions made by the local government authorities. The lessons that have been learned indicate that the annual budgeting is increasingly leading to destabilization of the financial system of local government units

scholarly journals Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java

2018 ◽  
Vol 10 (1) ◽  
pp. 13-26 ◽  
Author(s):  
Anissa Adriana ◽  
Irwan Taufiq Ritonga
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Financial Information ◽  
Capital Region ◽  
The Public ◽  
Regional Governments

The aim of this research is to analyze financial management transparency of local governments in Java using scoring and rating. The financial management transparency of the local governments is scored based on presentation of local financial information uploaded on each local government’s official website in Jawa in the fiscal years 2016.This research is a qualitative research with the object of research is all local government in Java. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. The results show that the Special Capital Region of Jakarta obtained the highest transparency index, at 58, 02% whereas Madiun Regency received the lowest transparency index, at 3, 40%. The average transparency index in Jawa for the fiscal years 2016 was still low, at only 19, 59%.The conclusion of this research is that Java regional governments consider the transparency of local financial management using less important websites because it is considered as a better thing not delivered to the public.

scholarly journals Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia

2016 ◽  
Vol 3 (2) ◽  
pp. 89-104 ◽  
Author(s):  
Ariefia Nosihana ◽  
Rizal Yaya
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Financial Management ◽  
Local Governments ◽  
Political Competition ◽  
Positive Influence ◽  
Financial Reports ◽  
Factors Affecting ◽  
The Public ◽  
Potential Factors

This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local Budget Management. One hundred and seventy five cities and regencies were selected as samples based on purposive sampling and analysed by using multiple regression. The result shows that political competition and size of local government asset has positive influence on the IFR. This indicates that Heads of local government whose political party is not majority and Heads of local government with greater asset size, had used IFR as media to show their performance to the public. This is consistence with stewardships theory that asymmetric information between local government (stewards) with the public (principals) can be reduced through accountability and transparency of financial management whereby the pressure and ability to do it appeared significantly in local governments with high political competition and with relatively greater asset. In this research, some other potential factors such as leverage, own-source revenue, type of local government (city or regency) and audit opinion are not proven to influence the IFR practices in the local governments.

scholarly journals Fee for issuing alcoholic beverages for sale in the municipalities of the Kielce poviat

2021 ◽  
Vol 9 (6) ◽  
pp. 22-28
Author(s):  
Joanna Rogalska
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Stability ◽  
Data Bank ◽  
Point Of View ◽  
Alcoholic Beverages ◽  
Local Data ◽  
Local Authorities ◽  
Local Government Finance ◽  
Urban Rural

Purpose of the study: The aim of the article is an analysis of revenues for fees for permits for the sale of alcoholic beverages in the own income of municipalities of the Kielce poviat in 2018-2020. It is to enable the answer to be given about the role of the fee for issuing a permit for the sale of alcohol in the incomes of municipalities' own. Methodology: The work was based on the analysis of RB 27S reports on the implementation of the budget income plan of the surveyed municipalities, analysis of internal materials of these units, normative acts and the Local Data Bank Main findings: The data presented in the paper shows that the share of revenues from fees for the permit to sell alcohol in own income does not exceed 1.7% and has a downward trend. However, the actual revenue from the levy shows slight fluctuations over the period considered. Moreover, it does not matter whether we are dealing with a rural or an urban-rural commune. Application of the study: The following study concerns an important aspect of financing the activities of municipalities. Taxes and fees are the most important revenues in budgets. Each decision of the local government authorities has an impact on the level of income. It may lead to a lack of funds for the implementation of own tasks. The year 2021 may be interesting in terms of income from the fee under study due to the possibility of applying a fee exemption or postponing its payment resulting from the provisions of the Act of March 2, 2020 on special solutions related to the prevention, prevention and combating of COVID-19, other infectious diseases and the resulting crises. It is not an easy decision, because such action reduces the revenues to the commune's budget. Due to the fact that for the implementation of tasks for which the funds from the fee were provided, it will have to be financed with other income. Originality/Novelty of the study: The importance of the financial stability of local government units is an extremely important topic. Topics related to budget planning are essential for the long-term balancing of the demand for funds reported by local governments in relation to the efficiency of funds left at the disposal of local authorities. As a consequence, the subject of the study was the analysis of the dynamics and structure of local authorities' income from the point of view of the selected source of income. The article can inspire further research in the field of local government finance and contribute to other interesting scientific studies.

scholarly journals Formation of the Mechanism for Financial Planning at the Enterprise in Conditions of Volatility and Instability of the External Environment

2021 ◽  
Vol 9 (524) ◽  
pp. 207-215
Author(s):  
D. I. Dema ◽  
◽  
L. V. Sus ◽  
Y. Y. Sus ◽  
◽  
...  
Keyword(s):  
Financial Planning ◽  
Financial Management ◽  
Financial Stability ◽  
External Environment ◽  
Cash Flows ◽  
Financial Economic ◽  
Point Of View ◽  
Existing Problems ◽  
Advantages And Disadvantages

The research is aimed at theoretical and practical aspects of financial planning of enterprises in conditions of volatility and instability of the external environment. Based on the generalization of approaches to the essence and the meaning of financial planning, its semantic characteristics are determined in terms of methodology in both broad and narrow context. The process of evolution of financial planning is considered from the point of view of formation of systems of financial economic activity management of enterprises, three stages of its genesis with specification of advantages and disadvantages are distinguished. The principles, types and methods of planning are systematized. The stages of financial planning at enterprises are distinguished and their role in balancing financial stability in the process of formation, accumulation, distribution and use of financial resources is determined. Based on the stages of financial planning, three main subsystems of activity planning (strategic forecasting, ongoing financial planning and operational planning of financial activities) are described. On the basis of the analysis of existing problems in financial management in case of instability and recurrence of crisis phenomena, a mechanism for organizing financial planning at enterprises is proposed. The need to improve the effective generation of cash flows in the long term is distinguished, taking into account strategic and long-term financial plans based on the scenario financial planning method.

scholarly journals Developing by borrowing? Inter-jurisdictional competition, land finance and local debt accumulation in China

Urban Studies ◽  
2016 ◽  
Vol 54 (4) ◽  
pp. 897-916 ◽  
Author(s):  
Fenghua Pan ◽  
Fengmei Zhang ◽  
Shengjun Zhu ◽  
Dariusz Wójcik
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Stability ◽  
Temporal Dynamics ◽  
Government Debt ◽  
Debt Accumulation ◽  
Spatial And Temporal Dynamics ◽  
National Economic ◽  
Jurisdictional Competition

Although the investment-oriented development model for economic growth adopted by Chinese governments has generated spectacular results, the risks of debt-financed urbanisation and economic development have recently become evident in mounting local debts that are undermining the financial system, triggering concerns with respect to local governments’ indebtedness, financial stability and sovereign risk in China. In this paper, we portray the uneven spatial and temporal dynamics of local government debt in China, and examine the ways in which it is intertwined with institutional, political and economic factors. Our analysis shows that while global and national economic conditions have resulted in a dramatic increase in local government debt, particularly in the late 2000s and the early 2010s, the spatial variation of local debt accumulation in China could be partly explained by two institutional factors: land finance and inter-jurisdictional competition. We argue that the behaviour of local governments may harm the long-term future of Chinese cities.

scholarly journals METHODS FOR IMPROVING THE EFFECTIVENESS OF THE FINANCIAL MANAGEMENT OF LOCAL GOVERNMENT UNITS IN POLAND

2016 ◽  
Vol 10 (1) ◽  
pp. 177-185 ◽  
Author(s):  
Anna Świrska
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Public Financial Management ◽  
Public Resources ◽  
Survey Results ◽  
State And Local ◽  
The Individual ◽  
Performance Budget

The issue of public sector management, especially management of public finance, identifies as extremely important in both theoretical and practical areas. Within the context of social and economic change, its meaning becomes crucial to the smooth and efficient functioning of public institutions including local government units. The search for optimal solutions in the sphere of local governments’ financial management and the implementation of new tools causes an increase in the efficiency of financial management at local and central levels, an increase in the rational use of public resources’ management, a transparency of expenditures, and above all, an improvement in the efficiency of public tasks that the state and local governments carry out for their citizens. The aim of this paper is to present three tools that have been introduced in recent years with the aim to increase the efficiency of public financial management. They are the performance budget, the individual debt index, and the long-term financial forecast of the LGU. Also, selected survey results are presented that show the opinion of local authorities on the implementation and usefulness of the tools mentioned.

scholarly journals PELAKSANAAN PENGELOLAAN ALOKASI DANA DESA (ADD) UNTUK MEWUJUDKAN AKUNTANSIBILITAS DAN GOOD GOVERNANCE DESA

2016 ◽  
Vol 7 (2) ◽  
pp. 185
Author(s):  
Kiki Debi Sintia ◽  
Joko Hadi Susilo
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Good Governance ◽  
Comparative Method ◽  
The Public ◽  
Village Government ◽  
The Village

<p><strong>Abstract</strong></p><p>The phenomenon that occurs in the public sector agencies today is the revitalization of governance (good governance). One cause is the revitalization of the public demands for accountability. Through the improvement of accountability, the disclosure of information to the public will be more extensive in which as the principal, the society is entitled to know the information related to the performance of public sector agencies for the evaluation and control on the management of resources that have been mandated. Today, accountability development is not only done by the central government and local governments alone. The village government also contributes to the realization of government responsible (accountable), especially on the financial management of the village in order to avoid misappropriation offunds. The purpose of this study is to investigate the implementation of law number 6 of 2014 in realizing the accountability of village financial management within the planning side, implementation, administration, reporting, accountability, guidance and supervision of village finances. This research uses descriptive qualitative comparative method which is to describe the financial management of the village Banggle and village Toyomarto and then compare to the law number 6 of 2014 and its supporting rules, so a conclusion can be drawn. The results showed that based on law number 6 of 2014 outlines, the financial management of the Village Toyomarto had been accountable, but technically there were still many obstacles. For example, the village planning is not timely, delay in release of funds from the local government to the village, delay in reporting to the regents, the accountability report had not been published to the public, and the supervision and oversight of local government less maxi¬mum. Thus, it is a need for intensive assistance to improve financial management in the village Banggle and village Toyomarto.</p><p><strong>Abstrak</strong></p><p>Fenomena yang terjadi pada instansi sektor publik dewasa ini adalah revitalisasi tata kelola pemerintahan (good governance). Salah satu penyebab revitalisasi adalah adanya tuntutan pertanggungjawaban terhadap publik (accountability). Melalui peningkatan pertanggungjawaban maka keterbukaan informasi kepada masyarakat semakin luas. Sebagai principal, masyarakat berhak mengetahui informasi terkait kinerja instansi sektor publik untuk bahan evaluasi dan kontrol terhadap pengelolaan sumber daya yang telah diamanahkan. Kini peningkatan akuntabilitas tidak hanya dilakukan oleh pemerintah pusat dan pemerintah daerah saja. Pemerintah desa juga turut serta dalam mewujudkan pemerintahan yang bertanggungjawab (accountable), terutama atas pengelolaan keuangan desa agar tidak terjadi penyelewengan dana. Tujuan penelitian ini adalah untuk mengetahui pelaksanaan Undang-Undang Nomor 6 Tahun 2014 dalam mewujudkan akuntabilitas pengelolaan keuangan desa dari sisi perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban, pembinaan dan pengawasan keuangan desa. Penelitian ini menggunakan metode kualitatif deskriptif komparatif yaitu mendiskripsikan pengelolaan keuangan desa di Desa Banggle dan Desa Toyomarto kemudian membandingkan dengan Undang-Undang Nomor 6 Tahun 2014 dan aturan penunjangnya, sehingga dapat ditarik sebuah kesimpulan. Hasil penelitian menunjukkan bahwa berdasarkan Undang-Undang Nomor 6 Tahun 2014 secara garis besar pengelolaan keuangan Desa Banggle dan Toyomarto telah accountable, namun secara teknis masih banyak kendala. Kendala tersebut seperti perencanaan desa yang tidak tepat waktu, keterlambatan pencairan dana dari pemerintah daerah ke desa, keterlambatan pelaporan kepada bupati, laporan pertanggungjawaban belum terpublikasi kepada masyarakat, dan pembinaan serta pengawasan dari pemerintah daerah yang kurang maksimal. Sehingga perlu adanya pendampingan yang intensif untuk memperbaiki pengelolaan keuangan desa di Desa Banggle dan Desa Toyomarto.</p>

Operating within the boundaries of legislation, accountability and personal agendas

2019 ◽  
Vol 27 (3) ◽  
pp. 346-365
Author(s):  
Sotirios Karatzimas ◽  
Carles Griful Miquela
Keyword(s):  
Local Governments ◽  
Choice Theory ◽  
Point Of View ◽  
Financial Sustainability ◽  
Online Questionnaire ◽  
Content Type ◽  
The Public ◽  
Long Run ◽  
The Impact

Purpose The purpose of this paper is to examine and compare the views of mayors and comptrollers of Catalan municipalities on aspects related to the Spanish legislation on financial sustainability – its usefulness and necessity of maintaining, its impact on citizens’ welfare and alternative proposals. The setting is rather interesting as strict rules are imposed by a legislation criticized of mimicking European Commission policies, on well-performing municipalities, in light of the recent “independency” conflict. Design/methodology/approach The study uses insights from the public choice theory and the concept of accountability to draw a framework that could explain the perceptions of mayors and comptrollers. The views of the two groups are captured with the use of an online questionnaire. Findings The results indicate that while the application of strict rules has borne fruit, this trend is not sustainable in the long run and a careful reconsideration is required. Accordingly, both groups express concerns on citizens’ future welfare. It moreover appears that in this particular setting, mayors’ and comptrollers’ sense of accountability toward citizens exceed their personal interests. Originality/value This study provides empirical evidence on the impact of strict budget stability and sustainability rules on the long-term financial sustainability of local governments from the point of view of mayors and municipality comptrollers who are called to implement them.

scholarly journals Kluczowe zagadnienia dotyczące projektowania i realizacji programów polityki zdrowotnej

2019 ◽  
Vol 17 (4) ◽  
pp. 203-216
Author(s):  
Monika Patyna ◽  
Aneta Płusa ◽  
Anna Ziębińska
Keyword(s):  
Public Health ◽  
Health Policy ◽  
Local Government ◽  
Local Governments ◽  
Monitoring And Evaluation ◽  
Design Assessment ◽  
The Public ◽  
To Receive ◽  
Health Experts

The design, assessment, implementation, monitoring and evaluation of health policy programs Health policy programs (HPP) are since 2004 one of the available paths of implementing public health tasks by local government units (LGUs). The design, assessment, implementation, monitoring and evaluation of HPP is regulated by the Act on the provision of health services financed from public funds. In 2009 an obligation to receive opinions on HPP projects from the Agency for Health Technology Assessment and Tariffs (AOTMiT, agency) has been introduced. Considering the increasing trend of HPP projects numbers sent for opinionizing by the Agency, this form of healthrelated activity is more frequently and willingly chosen by local government units. The experience of both LGUs and the Agency related to previously executed HPP in Poland indicates, that despite statutory changes and attempts to clarify the entries regarding this form of public health tasks in Poland, questions and doubts regarding the design, assessment and implementation of HPP still occur. Another issue discussed by the experts is whether HPP should become a mandatory task of local governments or whether they only supplement the public health system. In addition, an important subject of discussion by public health experts concerns the evaluation of health policy programs. There is an emphasis on the importance of designing HPP in a way that ensures implementation and performing actions that bring long-term health effects in the population. It also seems important to support this form of local governments activity in both substantive and financial terms. The Agency is one of the institutions that has an important role to play in supporting local government units in developing HPP projects of the highest quality, which has a direct impact on their effectiveness, satisfying health needs and improving the health of the population.

scholarly journals TRANSPARENCY AND CORRUPTION AT THE LEVEL OF LOCAL GOVERNMENT

2021 ◽  
pp. 24-41
Author(s):  
Miroslav Řádek ◽  
Marián Bušša
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Third Sector ◽  
Point Of View ◽  
Time Data ◽  
The Public ◽  
Level Of Satisfaction ◽  
Social Fund ◽  
The Media ◽  
High Level

The level of corruption has consistently been a significant social and political phenomenon that affects the level of satisfaction with the current political situation and the support of the political system. Research conducted in recent years by third sector anti-corruption foundations or professional opinion research agencies suggests areas where the public perceives greater or lesser transparency. In the last decade, this significantly included the judiciary, healthcare, political parties, education and distrust grew e.g. also against the media. On the contrary, a relatively high level of trust was maintained by representatives of local governments - municipalities and cities. Given that the perception of transparency is highly emotionally based and the public can make their judgment based on “what I have heard”, the subject of the article is transparency in the local government environment. With the support of the Operational Program Effective Public Administration and the European Social Fund, a survey was conducted among the member local self-governments of the three local action groups (LAGs). From the methodological point of view, two techniques were used. The first was questionnaire survey among the inhabitants of the affected municipalities and at the same time data were requested from the municipalities within selected processes.

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