scholarly journals Penerapan Best Practice Pengendalian pada Siklus Pengeluaran Pemerintah

2021 ◽  
Vol 4 (2) ◽  
pp. 1-26
Author(s):  
Iskandar Kais
Keyword(s):  
Best Practice ◽  
Central Government ◽  
Government Expenditure ◽  
State Budget ◽  
Control Policies ◽  
Policies And Procedures ◽  
The Government ◽  
Budget Execution

This study analyzes the implementation of control policies and procedures in the government expenditure cycle, particularly at the central government, starting from control at the phase of commitment, goods/services received, before payment and at the time of payment. The research was conducted by analyzing the content of the regulations in the implementation of state budget expenditures.The results show that the implementation of controls in the government expenditure cycle has been fulfilled according to international practice. The application of this control is important for financial managers to ensure that the budget execution process is carried out properly.

scholarly journals THE SUSTAINABILITY OF STATE BUDGET IN DEBT REPAYMENT

2011 ◽  
Vol 13 (4) ◽  
pp. 415-434
Author(s):  
Haryo Kuncoro
Keyword(s):  
Data Analysis ◽  
Central Government ◽  
Foreign Debt ◽  
Theoretical Background ◽  
Fiscal Sustainability ◽  
Government Budget ◽  
State Budget ◽  
Quarterly Data ◽  
Domestic Debt ◽  
The Government

This paper is designed to analyze the sustainability of the central government budget in the case of Indonesia over the period of 1999-2009. First, we explore the theoretical background of the fiscal sustainability. Second, we develop a model to capture some factors determining the fiscal sustainability. Unlike the previous studies, we use both domestic debt and foreign debt to assess the fiscal solvency. Finally, we estimate it empirically. Based on the quarterly data analysis, we concluded that the government budget is unsustainable. This is associated with domestic debt rather than foreign debt. They imply that the central government should manage the debts carefully including re-profile, re-schedule, and re-structure them in order to spread the excess burden in the future. Also, the fiscal risks should be calculated comprehensively in order to maintain solvency.Keywords: Domestic debt, Foreign debt, Fiscal sustainability, Primary balanceJEL Clasbsification: E62, H63

scholarly journals The Resilience of Indonesia’s State Budget against Central Government Debt

2020 ◽  
Vol 006 (02) ◽  
pp. 325-330
Author(s):  
Nugroho Suryo Bintoro
Keyword(s):  
Government Spending ◽  
Central Government ◽  
Government Debt ◽  
Infrastructure Development ◽  
State Budget ◽  
The Subject ◽  
The Government ◽  
Term Data ◽  
Made In

The growth of central government debt in Indonesia is the subject of endless discussion for both economists and experts in other fields. Although the government uses this debt in order to increase Indonesia's competence through infrastructure development, there are problems in the form of previous accumulated debts. This accumulative debt is known as the concept of “debt stock” which is assessed through Indonesia's fiscal resilience (APBN) to measure the repayment capacity of new debts that will be made in the future. This ability will be seen using long-term data from 1990 to 2016 which is reflected in the variables of central government debt, government spending and revenue so that it is known that Indonesia's central government debt can still be said to be sustainable and the Indonesian government should prioritize productive expenditures in order to increase government revenues.

scholarly journals CASHLESS GOVERNMENT: A CORRUPTION PREVENTION STRATEGY IN GOVERNMENT AGENCIES

2020 ◽  
Vol 5 (2) ◽  
pp. 171
Author(s):  
Paramita Nur Kurniati ◽  
Bernardus Yuliarto Nugroho
Keyword(s):  
Government Expenditure ◽  
Payment Systems ◽  
State Budget ◽  
Government Organizations ◽  
Payment Instruments ◽  
Cash Payment ◽  
Ministry Of Finance ◽  
The Government ◽  
Corruption Prevention ◽  
Financial Losses

The phenomenon of corruption cases continues to increase from year to year, both from the number of cases that occur and the amount of state financial losses incurred. The criminal acts of corruption committed are also increasingly systematic and massive in all aspects of society's lives. To respond to this phenomenon, the Government, in this case the Ministry of Finance, issued a "breakthrough" in the system of government expenditure transactions, by issuing cashless government system with modern payment instruments. The cashless payment system is expected to close the potential gaps of corruption arising from conventional payment systems using physical money. Transactions carried out with non-cash payment systems can be traced in full and in detail, starting from who the user is, when and where the transaction is conducted, what is the purpose of using the transaction, and what is the nominal value. The use of cashless payment instruments is also expected to be able to fulfill the principles of (1) flexibility, (2) safety in transactions and fraud avoidance, (3) effectiveness, and (4) accountability while paying attention to the precautionary principles in the use of state budget. The cashless government system is expected to be a solution to the acceleration of government performance and public services within the framework of presenting clean, transparent and accountable governance. In the end, improving the working system of government organizations is expected to be able to encourage economic growth and provide benefits for improving the welfare of the community.

scholarly journals Factor Analysis for Slow Budget Realization

2017 ◽  
Vol 3 (1) ◽  
pp. 28-50
Author(s):  
Abdurrohman Maman ◽  
Marsus Soffan
Keyword(s):  
Factor Analysis ◽  
Organizational Culture ◽  
National Economy ◽  
Central Government ◽  
Government Expenditure ◽  
Quality Of Work ◽  
Small Absorption ◽  
The Government ◽  
Culture Competence

The government of Indonesia has long experienced an uneven pattern of budget realization. Our budget realization is characterized by small absorption in the first three-quarters and then piled up in the last quarter. An increase in spending at the end of the year eventually led to the quality of work on the national economy, which is not considered optimal. Through factor analysis, the researchers reviewed what factors are causing slow realization of the budget, especially for spending unit in the working area of KPPN Jakarta II. Several studies have been conducted to determine the problem, including Herriyanto (2012), BKF, LPEM-UI and IBRD (2012), Siswanto and Rahayu (2010), Miliasih (2012), Widjanarko (2013), and Fitriany (2015). Based on the factor analysis that has been conducted, it was found six factors that often slow down the realization of central government expenditure, especially for spending unit in working area of KPPN Jakarta II. The six factors include coordination, organizational culture, competence, technical constraints, administrative, and document. These six factors are derived from 27 indicators that were processed through the standard factor analysis, i.e. correlation between variables Kaiser Mayer Olkin (KMO), variables distribution and rotation of factors.

scholarly journals EVALUASI TERHADAP PENYALURAN, PENGELOLAAN DAN PERTANGGUNGJAWABAN PENGGUNAAN DANA DESA DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DESA PADA PEMERINTAH DAERAH KABUPATEN BINTAN (STUDI KASUS PADA DESA BERAKIT KECAMATANTEL

CASH ◽  
2020 ◽  
Vol 3 (02) ◽  
pp. 31-45
Author(s):  
Salihi Pro
Keyword(s):  
Central Government ◽  
Monitoring And Evaluation ◽  
Literature Study ◽  
Government Officials ◽  
State Budget ◽  
Distribution Management ◽  
Accelerate Development ◽  
State Apparatus ◽  
The Government ◽  
Village Government

This study aims to compare the mechanism of distribution, management and accountability of the use of village funds in the Government of Bintan Regency with the rules and regulations applicable. The method used in this research is descriptive qualitative method by conducting data collection through observation, literature study and interview with the authorized party.               Village Funds are funds disbursed by the Central Government to help accelerate development in the villages, help improve the economy in the villages and also help the operational costs of village administration in order to maximize the maximum service for the villagers.               Regulation of the Minister of Finance No. 93 / PMK.07 / 2015 has clearly set out procedures for the allocation, distribution, use, monitoring and evaluation of village funds. Therefore, village government officials are required to fully understand the prevailing regulations in order to manage, use and account for village funds maximally, correctly and accountable.               Expenditure accountability is absolute in the use of village funds as a form of administrative and morally accountable. For that every State apparatus using State budget must be accountable properly and accountable.

scholarly journals The effects of government expenditure on sustainable economic growth in India: assessment of the circular economy

2021 ◽  
Vol 72 (01) ◽  
pp. 74-80
Author(s):  
SMITHA NAYAK ◽  
VARUN S.G. KUMAR ◽  
SUHAN MENDON ◽  
RAMONA BIRAU ◽  
CRISTI SPULBAR ◽  
...  
Keyword(s):  
Economic Growth ◽  
Social Services ◽  
Government Spending ◽  
Central Government ◽  
Negative Impact ◽  
Positive Impact ◽  
Government Expenditure ◽  
Secondary Data ◽  
Online Data ◽  
The Government

Government expenditure is linked to the economic growth and is the driving force of the every country. In the post liberalization era, India has been exposed to the dynamics of the world economy due to which India has witnessed a significant impact of Government spending on its economic growth. The objective of this paper is to investigate the effects of the Central Government spending on the growth of the Indian economy over a period, from 2006 to 2016. The online data disclosures of the various ministries have been the major source of secondary data. Co-integration analysis is adopted to evaluate the effect of individual sectorial spending on the economic growth and gross domestic product. The economic spending is classified into 5 sectors namely: General Services, Social Services, Economic Services, Grants in Aid & Contribution and Public debt & Loans for analysis, as disclosed by the sources. The analysis gives us an idea of the various sectors which have a positive impact and the sectors which have a negative impact. The results would play an instrumental role in exploring the sectors in which the government should invest more, thereby contributing to an enhancement in the country’s growth.

scholarly journals Execution of the state budget of Ukraine in the conditions of the COVID-19 pandemic

2021 ◽  
Vol 2021 (9) ◽  
pp. 52-69
Author(s):  
Yurii RADIONOV ◽  
Keyword(s):  
Social Services ◽  
The State ◽  
Defense Spending ◽  
State Budget ◽  
Budget Planning ◽  
Significant Deficit ◽  
The Government ◽  
Social Expenditures ◽  
Budget Execution

The article analyzes the state of formation and efficiency of the State Budget of Ukraine. It has been established that budget expenditures exceed revenues and as a result, the budget has been formed over the last decade with a significant deficit, and the existence of a deficit leads to a movement in the "debt spiral". To implement the budget the Government is forced to borrow additional funds and attract them on acceptable terms, which has become increasingly difficult. Failure to receive the funds leads to late spending. The analysis of expenditures of the State Budget of Ukraine according to the functional classification is carried out, which testified to the main priorities of the state in modern conditions. Given Russia's aggression in the east of the country, it is logically justified to increase security and defense spending. However, it is advisable to review social expenditures, which are quite large in size and do not improve the quality of social services, on the contrary, restrain economic growth, the country's transition to an innovative model of development. In order to increase the efficiency of budget execution, the validity of macro indicators, it is advisable to introduce medium-term budget planning. Budget expenditures must be justified and balanced in order to achieve the most effective results of budget programs and the goals of the budget system of Ukraine. The study identified systemic shortcomings in the State Budget of Ukraine, which are repeated from year to year, as well as those that characterize the special year 2020 associated with the pandemic COVID-19. Emphasis is placed on the functioning of the domestic system of public financial control and its importance in reducing the volume of budget violations, the effectiveness of budget execution, promoting better functioning of the financial and budgetary system, ensuring sustainable dynamics of socio-economic development of the country.

scholarly journals Expenditure Control

2016 ◽  
Vol 16 (02) ◽  
Author(s):  
Sailendra Pattanayak
Keyword(s):  
Financial Management ◽  
Technical Assistance ◽  
Government Expenditure ◽  
Middle Income ◽  
Work Related ◽  
Middle Income Countries ◽  
Control Framework ◽  
The Government ◽  
Institutional Actors ◽  
Budget Execution

This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and key features as well as centralized vs. decentralized approaches in application of those controls. The paper also examines the influence of different administrative traditions on types of expenditure controls, including the authority and responsibility of various institutional actors. Finally, it discusses typical weaknesses/problems associated with different traditions of expenditure control and suggests specific measures for strengthening the control framework. While providing examples of expenditure control practices from more than 32 countries, the paper points out that more than two-thirds of the 85 low and middle income countries covered by the publicly available Public Expenditure and Financial Accountability (PEFA) assessments have weak systems of expenditure control that are also associated with higher levels of expenditure arrears and a lack of budget credibility. This paper will help public financial management practitioners to evaluate budget execution systems and identify priorities for strengthening expenditure controls. It will also usefully guide technical assistance work related to modernization of government budget execution and expenditure control systems, including the design and implementation of IT-based financial management information systems.

scholarly journals MODEL PERHITUNGAN PENDAPATAN NASIONAL DALAM PERSPEKTIF EKONOMI ISLAM

Jurnal CMES ◽  
2018 ◽  
Vol 11 (2) ◽  
pp. 173
Author(s):  
Dumairy, Syamsul Hadi, Muhammad
Keyword(s):  
Central Government ◽  
Government Expenditure ◽  
National Income ◽  
Macroeconomic Model ◽  
Business Sector ◽  
Non Profit ◽  
Household Sector ◽  
Economic Entity ◽  
The Government ◽  
Investment Spending

In conventional economics one will find a basic macroeconomic model formulated as Y=C+I+G. This basic model is a formulae for counting national income with expenditure approach. Economists and economic students are quite familiar with it. According to conventional economists, in any economy there are three sectors that spend expenditures and earn income; those are household, business, and the government sectors. Economic actors or agents in household sector are individuals or families. Actors in business sector consist of firms, companies, or corporations. The actor in the government sector is the central government as an institutional entity. In the aforementioned model C symbolizes expenditures spent by household sector, I reflects investment spending by business sector, while G represents the government expenditure. This article is the product of a research which reveals that the basic macroeconomic model Y=C+I+G is less realistic. National income figures resulted from applying that model have been underestimated. Not only the model less realistic, underlying assumptions in building the model also are not Islamic. It is even worse that those assumptions have also been proven unfitted to the real world.Endowed with concepts in Islamic economics, this article provides a new model, a model that is not merely Islamic but more realistic as well. In the model being proposed here an additional economic sector is introduced, namely, social sector. Economic actors or agents in this sector consist of social organizations and non-profit institutions, a segment of community whose role and economic contributions have so far been neglected in conventional economics. Now in our presently proposed model, by recognizing them as a specific economic entity the new basic macroeconomic model is to be Y=”C”+”I”+G+A.

Controlling Local Government Expenditure in Britain: The Experience of Rate Capping

1986 ◽  
Vol 4 (2) ◽  
pp. 165-176 ◽  
Author(s):  
M Grant
Keyword(s):  
Central Government ◽  
Government Expenditure ◽  
Financial Impact ◽  
Local Authorities ◽  
Conservative Government ◽  
Financial Difficulties ◽  
Creative Accounting ◽  
Historic Data ◽  
Local Government Expenditure ◽  
The Government

Rate capping was introduced by the British Conservative Government in 1984 to impose a legally enforceable ceiling on the rating power of local authorities. It is a discriminatory measure. High-spending authorities, as assessed in accordance with current and historic data, are given annual rate limits by central government, with rights of appeal and negotiation. The process has generated great controversy, with some local authorities threatening municipal bankruptcy and all showing great reluctance to operate within the system. But the financial impact has so far been marginal: The government moved gingerly, and creative accounting has helped postpone financial difficulties.

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