Corrigendum: Examining the implications of classical budget theories in the local government budgeting process: Union councils in Bangladesh

The budgeting process is an important activity and involves various top-level managers as well as lower-level managers who play a role in preparing and evaluating alternatives to budget objectives, where budgets are always used as the best benchmarks of manager performance. This research was carried out at the Regional Device Work Unit (SKPD) Bantul District Special Province of Yogyakarta. This research is included in the type of applied research applied with the aim of applying, testing and evaluating the ability of a theory applied in solving practical problems. The nature of this research is included into quantitative and explanatory descriptive research.The results of this study indicate that budget participation, Budget feedback, Budget evaluation and The clarity of the budget objective have a positive effect on the performance of the local government officials of Bantul because it obtains a significance value of α <0.05.Based on the results of multiple regression analysis with a significance level of 5%, the results of this study conclude, simultaneously that budget participation has a positive effect on the performance of the local government. Keywords: Budget, Participation, Feedback, Evaluation and Objectives Clarity

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The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable

Journal of Accounting and Business Education ◽

10.26675/jabe.v1i1.9757 ◽

2017 ◽

Vol 1 (1) ◽

pp. 178

Author(s):

Robith Abdullah Rifqi ◽

Imam Subekti ◽

Aulia Fuad Rahman

Keyword(s):

Local Government ◽

Linear Regression ◽

Multiple Linear Regression ◽

Municipal Government ◽

Employee Participation ◽

External Pressure ◽

Budgetary Slack ◽

The Relationship ◽

Budgeting Process

This study aims to examine empirically the effect of budget participation on budgetary slack and the influence of external pressure as a moderating of the relationship between budget participation and budgetary slack in Probolinggo Municipal Government. The sample was 105 employees participated in the budgeting process at 40 Local Government Units (LGU) in Probolinggo Municipal Government. This study was using multiple linear regression. The outcomes indicated that the greater level of employee participation in the preparation of the budget, the budgetary slack will be reduced. Unfortunately, this study was not able to prove that the interaction between budget participation and external pressure strengthen the relationship between budget participation and budgetary slack. Yet, external pressure can reduce budgetary slack.Keywords: budget participation, budgetary slack, external pressure.

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EVALUASI PENYUSUNAN ANGGARAN DAN KINERJA KEUANGAN DI KECAMATAN SONDER KABUPATEN MINAHASA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.18006.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Chelsea Pangalila ◽

Inggriani Elim ◽

Stanley Kho Walandouw

Keyword(s):

Local Government ◽

Financial Performance ◽

Financial Management ◽

Local Governments ◽

Descriptive Analysis ◽

Work Unit ◽

Budget Planning ◽

Regional Budget ◽

Government Work ◽

Budgeting Process

Budget is a blueprint of the existence of a State and is a future directive. The Local Government Budgeting Process should be a benchmark for achieving the expected performance, so that regional budget planning should be able to clearly describe the performance objectives. With the preparation of a good budget, can be easily obtained information in decision-making. Local governments are responsible for the management of local finances. In the implementation of regional financial management, the regional head holds the general power obliged to carry out in accordance with the Rules that have been determined. In order for the implementation of local financial management carried out in an orderly and obedient to the applicable legislation. The purpose of this research is to know how the process of budget preparation and how the financial performance in Sonder District of Minahasa regency. Data collection method used is qualitative descriptive analysis that is by describing the preparation of budget and financial performance of local government in subdistrict sonder. The results of the research show that the process of Budgeting Process in Sonder District starts from the preparation of the Local Government Work Plan (RKPD), KUA / PPAS up to the Working Budget Plan of Local Government Work Unit (RKA-SKPD) Then presented to the Implementation Document of the Budget of Work Unit of Regional Region (DPA-SKPD). Budgeting and financial performance of local government in Kecamatan Sonder is quite effective. where the budgeting is done using the Planning, Programming, and Budgeting System (PBBS) approach, and the financial performance in the preparation of the budget goes well despite the delay but the implementation is still good and under control. This can be seen from how the process of preparing the budget and strategic plans that are set in the long term.Keywords: Budget Drafting Process, Financial Performance

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Local self-government budgeting practice in the Russian Federation

Bulletin of the National Engineering Academy of the Republic of Kazakhstan ◽

10.47533/2020.1606-146x.46 ◽

2020 ◽

Vol 4 (78) ◽

pp. 150-154

Author(s):

E. D. BITOLEUOVA ◽

◽

K. KIRDASINOVA ◽

Keyword(s):

Local Government ◽

Russian Federation ◽

The Russian Federation ◽

Economic Foundations ◽

Budgeting Process ◽

Different Levels

In the article, the author noted the legislative and theoretical trends of local self-government in the Russian Federation. The economic foundations of local self-government in Russia are described. The norms of the Constitution of the Russian Federation that ensure the activities of local self-government bodies are also given. In order to study different levels of budgeting in local government of the Russian Federation, the author used the methods of collection and generalization. In addition, the article discusses, the budgeting process in local government, sources of budget replenishment and methods of budget alignment.

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Perlakuan Akuntansi Sektor Publik Desa

Gorontalo Accounting Journal ◽

10.32662/gaj.v2i1.464 ◽

2019 ◽

Vol 2 (1) ◽

pp. 1

Author(s):

I Made Laut Merthajaya

Keyword(s):

Local Government ◽

Government Regulation ◽

Accounting Information System ◽

Descriptive Research ◽

Central Java ◽

Village Government ◽

Financial Transactions ◽

The Village ◽

Budget Execution ◽

Budgeting Process

This study aims to analyze and find out the procedures for preparing accountability reports in Kebondalem Prambanan Village associated with Minister of Home Affairs Regulation No. 113 of 2014. This study discusses accounting policies, the budgeting process, and budget execution. This paper is based on descriptive research that explains the accounting behavior of village public sector in Central Java. The scope of village entity financial transactions is relatively smaller than the local government, but includes all accounts contained in the local government. The results of this study conclude that the accounting policy adopted by the village government of Kebondalem Kidul has been in accordance with the existing government order. In addition, the existence of a village-based accounting information system, such as Siskeudes, shows that the village government of Kebondalem Kidul has taken seriously the presentation and preparation of its accountability reports so far. The posts in the APBDes Realization Report are also in accordance with Permendagri No. 113 of 2014 and the allocation of Village expenditure is in accordance with Government Regulation No. 43 of 2014.

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Urgensi Penerapan Anggaran Responsif Gender Di Pemerintah Daerah

BIP's JURNAL BISNIS PERSPEKTIF ◽

10.37477/bip.v10i2.58 ◽

2018 ◽

Vol 10 (2) ◽

pp. 126-143

Author(s):

Paskanova Christi Gainau

Keyword(s):

Public Sector ◽

Local Government ◽

Gender Equality ◽

Resistance To Change ◽

Political Will ◽

Activity Group ◽

Depth Interview ◽

Promote Gender Equality ◽

Technical Capacity ◽

Budgeting Process

This study aims to know why gender responsive budgeting is not responsed by local government. Since it was issued by president as we know as Presidential Instruction Number 9 of 2000, there was no any significance changin in gender equality. This research was developed by some previous researches in Indonesia that found many regulations have setted to promote gender equality, but there was no significant action that showed by local government to implement it. So, this study try to seek what the obstacle that hampered gender reponsive budgeting implementation in local government. Documentation study and depth interview were the the tools to capture the data. The research found some obstacles such us the understanding of gender concept among government official, political will, and resistance to change. Some strategies to handle these obstacles are (1) political committment affirmation; (2) technical capacity affirmation; (3) accountability; (4) establish planning and budgeting department; (5) build the network with private sector, academicion, and society empowerment activity group. Contribution of this research include to developed theory in public sector accounting especially in budgeting process, and give understanding about gender responsive budgeting in local government. The last important contribution is to give suggestion and overview for Manado City governement to start gender responsive budgeting implementation.

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Urgensi Penerapan Anggaran Responsif Gender Di Pemerintah Daerah

BIP's JURNAL BISNIS PERSPEKTIF ◽

10.37477/bip.v10i2.38 ◽

2019 ◽

Vol 10 (2) ◽

pp. 126-143

Author(s):

Paskanova Christi Gainau

Keyword(s):

Public Sector ◽

Local Government ◽

Gender Equality ◽

Resistance To Change ◽

Political Will ◽

Activity Group ◽

Depth Interview ◽

Promote Gender Equality ◽

Technical Capacity ◽

Budgeting Process

This study aims to know why gender responsive budgeting is not responsed by local government. Since it was issued by president as we know as Presidential Instruction Number 9 of 2000, there was no any significance changin in gender equality. This research was developed by some previous researches in Indonesia that found many regulations have setted to promote gender equality, but there was no significant action that showed by local government to implement it. So, this study try to seek what the obstacle that hampered gender reponsive budgeting implementation in local government. Documentation study and depth interview were the the tools to capture the data. The research found some obstacles such us the understanding of gender concept among government official, political will, and resistance to change. Some strategies to handle these obstacles are (1) political committment affirmation; (2) technical capacity affirmation; (3) accountability; (4) establish planning and budgeting department; (5) build the network with private sector, academicion, and society empowerment activity group. Contribution of this research include to developed theory in public sector accounting especially in budgeting process, and give understanding about gender responsive budgeting in local government. The last important contribution is to give suggestion and overview for Manado City governement to start gender responsive budgeting implementation.

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Analisis Proses Perencanaan dan Penganggaran APBD (Studi Kasus pada Pemerintah Kabupaten Bolaang Mongondow)

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v8i1.15428 ◽

2017 ◽

Vol 8 (1) ◽

Author(s):

Amna Paputungan ◽

Ventje Ilat ◽

Jenny Morasa

Keyword(s):

Local Government ◽

State Government ◽

Financial Management ◽

Government Regulation ◽

Local Governance ◽

Case Study Research ◽

Top Down ◽

Bottom Up ◽

Government Planning ◽

Budgeting Process

Abstract. Local Government Financial Management is a subsystem of State Government Financia Management. It is also a substantial element in operating local governance effectively, efficiently and economically by fulfilling main pillars of government operation. Those main pillars are transparency, accountability, and participative. These pillars are determined by the Indonesian Government Regulation Number 58 year 2005 and Permendagri Number 13 year 2006. The stages include planning and budgeting process, starting from absorption of people’s aspiration, setting up and the implementation of detailed planning and budgeting as regulated by constitutions. There are obstacles in the planning and budgeting process in Local Government of Bolaang Mongondow. Those obstacles are in Musrenbang stage, Local Government Budgeting Team, process of setting up KUA-PPAS and RKA-SKPD, budget discussion between DPRD members and APBD budgeting staff. This research also discusses their efforts to overcome the obstacles in the process of planning and budgeting of Local Government of BolaangMongondow APBD. This is a qualitative case study research. Data were collected by interviews and observation. Respondents are staff involving in the process of planning and budgeting. They are Government employees and members of DPRD in the Local Government of Bolaang Mongondow. This study undertook more than 2 months for collecting its data. Results indicate that the process planning and budgeting of APBD in the Local Government of Bolaang Mongondow has not fulfilled yet the regulations. Results also show that transparency is not yet conducted sufficiently and people’s aspirations have not been absorbed optimally, either bottom up or top down approach. It is, thus, efforts are needed to overcome such obstacles in the process of planning and budgeting of APBD in the Local Government of BolaangMongondow. Keywords: Local government planning and budgeting, people’s aspiration, Permendagri Number 58 year 2005, Permendagri Number 13 year 2006 Abstrak. Pengelolaan Keuangan Daerah merupakan sub system dari Pengelolaan Keuangan Negara serta merupakan elemen pokok dalam penyelenggaraan Pemerintahan Daerah dalam rangka pengelolaan Keuangan Negara dan Daerah yang efektif, efisien dan ekonomis melalui tata kelola pemerintahan yang memenuhi pilar utama yaitu transparansi, akuntabilitas, dan partisipatif. Yang telah diatur dalam Peraturan Pemerintah Nomor 58 Tahun 2005 dan Permendagri Nomor 13 Tahun 2006. Dimana tahapan proses perencanaan dan penganggaran dimulai dari penyerapan aspirasi masyarakat, waktu penyusunan, sampai pada tata cara pelaksanaan perencanaan dan penganggaran sudah diatur sedetail mungkin dalam peraturan perundang-undangan.Proses perencanaan dan penganggaran di Pemerintah Kabupaten Bolaang Mongondow terdapat kendala-kendala dalam hal ini dimulai dari tahapan Musrenbang, peran Tim Anggaran Pemerintah Daerah, proses penyusunan KUA-PPAS, proses penyusunan RKA-SKPD, pembahasan anggaran dengan pihak DPRD dan penetapan anggaran APBD. Sehingga dalam penelitian ini ada upaya untuk mengatasi kendala yang terjadi dalam proses perencanaan dan penganggaran APBD di Pemerintah Kabupaten Bolaang Mongondow. Penelitian ini menggunakan pendekatan kualitatif metode studi kasus, pengumpulan data dilakukan melalui observasi dan wawancara dengan orang-orang yang terkait dalam proses perencanaan dan penganggaran yang berasal dari Aparatur Sipil Negara dan anggota DPRD Pemerintah Kabupaten Bolaang Mongondow. Penelitian ini difokuskan pada Proses Perencanaan dan Penganggaran di Pemerintah Kabupaten Bolaang Mongondow, dengan waktu penelitian kurang lebih 2 bulan. Hasil penelitian menunjukkan bahwa perencanaan dan penganggaran APBD di Pemerintah Kabupaten Bolaang Mongondow belum mematuhi peraturan perundang-undangan yang ada serta belum memaksimalkan transparansi dan keterlibatan masyarakat dalam hal ini pendekatan Bottom Up dan Top Down belum berjalan secara optimal. Sehingga harus ada upaya dalam menghadapi kendala dalam proses perencanaan dan penganggaran APBD di Pemerintah Kabupaten Bolaang Mongondow. Kata Kunci : Perencanaan dan Penganggaran Daerah, Partisipasi Masyarakat, Permendagri Nomor 58 Tahun 2005 Permendagri Nomor13 Tahun 2006

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