ASSESSMENT OF REGIONAL BUDGET REVENUE GENERATION AND WAYS OF ITS GROWTH

2021 ◽  
pp. 26-34
Author(s):  
Elena G. Lyubovtseva ◽  
Irina A. Gordeeva

The reasons for the constant attention to the problems of developing budgets at various levels are well known and understandable, since the budget is the basis of state, regional and local finance, it is the form of formation and spending of the cash fund intended for the financial provision of tasks and functions of state importance and local self-government. The relevance of the topic of the formation of regional budget revenues consists in the fact that such a budget is the main instrument aimed at regulating and stimulating the regional economy. Regional budget revenues are channeled to ensure economic, social and political development, it is therefore important to increase regional budget revenues. The purpose of the study is to identify the sources of the regional budget revenues. Methods of statistical analysis were used to reveal the research topic. The article analyzes the own incomes of the consolidated budget of the Chuvash Republic. Improving the efficiency of tax administration has a positive effect on the growth of the regional budget's own revenues. The article analyzes the dynamics and structure of regional budget revenues, provides actual data on budget revenues of the Chuvash Republic for several years. At the regional level, the generation of income has a number of problems associated with limited legal nature, as well as with the lack of own income to cover budget expenditures.

Author(s):  
Didi Yigibalom ◽  
Ida Ayu Purba Riani

This study aims to assess performance of Regional Budget (APBD) which includes revenues, spending/expenditures and financing activities of Jayawijaya Government. The data used was the budgeted and realization of Revenue, Spending/Expenditure and Financing activities of Jayawijaya regency from 2010 to 2014. The analysis techniques used was a qualitative approach through various financial ratios. To calculate revenues performance this study employed Variant Analysis (differences of) Budget Revenue, Revenue Growth, Degree of Independence of the region, Regional Reliance to the central government, Degree of Decentralization, Local Tax Effectiveness and Overlay analysis to measure performance of the generated income. Meanwhile to measure expenditure used Variant Analysis (difference) Budgeted Expenditure, Growth of Regional Expenditure, Synchronization of Governmental Spending, Spending Effectiveness and Overlay analysis to measure overall spending/expenditures performance. Following the analysed data, the study obtained following results: 1) Jayawijaya’s revenue performance during 2010 to 2014 based on the overlay analysis was not good. The main caused was due to low degree of the region financial independence, high degree of fiscal dependence for external funding as well as the low degree of fiscal decentralization, 2) Spending/Expenditure Performance of Jayawijaya from 2010 to 2014 was good. This was because of the increasing growth of Jayawijaya’s spending/expenditure and the effectiveness of spending/expenditure in Jayawijaya. Keywords: Budget, Revenue, Spending/ Expenditure, Regional Budget Performance


2021 ◽  
Vol 21 (1) ◽  
pp. 23
Author(s):  
Supiati Supiati ◽  
Andi Hafidah ◽  
Abdul Haeba Ramli

<p><em>Retribution is an important source of Regional Budget Revenue (PAD) in the city of Makassar. The budget charged by the Makassar City Government to the PD. Makassar Raya Market.</em></p><em>This study aims to evaluate the management system of market levies and the contribution of market levies to increase Makassar City's Regional Original Income (PAD) and to formulate a more appropriate market levy management system to maximize PD revenue. Makassar Raya Market, Makassar City. The data used in this study are secondary in the form of documents and records related to market retribution income, and primary data in the form of daily reports of the recipient's cash-holding assistant as well as collection reports and proof of deposit of the recipient's treasurer into cash through the City Regional Development Bank (BPD). Makassar. The results of the study show that local revenue from market levies is in a very effective category, this is indicated by an average value of 100.28%, and Pasat Levies have a very large influence and contribution to Local Ownership in Makassar City, this can be shown by the average value of the contribution is 102.25%, while the growth rate of market levies explains that the growth rate with an average value is 9.69 which indicates the unsuccessful category The growth rate of market levies explains that the growth rate with an average value is 9.69 which indicates the unsuccessful category.</em>


2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Azanul Akbar Lubis

Manufacturing sector is one of the sectors that contribute to economic growth in Indonesia. Results of these contributions is the changing structure of the Indonesian economy from agriculture to the industrial sector. And poverty in Indonesia which is one indicator of well‐being in an area tend to be in 2000 to 2010 has a pattern that tends to decline, although not very significant. Of 2 (two) variables, namely the Manufacturing Sector and Poverty, the author tries to determine the impact of variables on water quality in Indonesia, by adding variable Expenditures Environmental Affairs as variables that also impact the water quality in Indonesia. Manufacturing Sector GDP, the number of poor, Regional Budget (APBD) Environmental Field, each is used as a proxy for the manufacturing sector, poverty and Environment Sector Government expenditure. The data is compiled based on 28 provinces in Indonesia in 2009, 2010 and 2011. The results obtained showed that the industrial sector and poverty have a negative impact on water quality while Government Expenditure Environment Sector positive effect on water quality in Indonesia.


Author(s):  
Ni Putu Astrimita Diantari ◽  
I Gede Riana

A leader is a person who has the skills and strengths so as to be able to influence others to carry out certain activities, for the achievement of goals. This study aims to analyze the effect of compensation and transformational leadership on employee performance. Using a sample of 76 employees at PT. Raditya Perkasa, this study used a questionnaire as the main instrument. The collected data were analyzed using multiple linear regression using SPSS 20. The results showed that compensation and transformational leadership had a significant positive effect on employee performance. Partially, this study found that transformational leadership has a stronger effect on employee performance compared to compensation. Furthermore, the values ​​of transformational leadership are considered very important in supporting employee performance. Transformational leadership includes two essential elements, namely relational and dealing with real change so that leaders and followers raise themselves to each other to arrive at certain levels of motivation and performance.


The article is devoted to the study of such sources of electoral law in Ukraine as the Convention for the Protection of Human Rights and Fundamental Freedoms, the first Protocol to the Convention and the case-law of the European Court of Human Rights. The legal nature of these international sources of suffrage in Ukraine is considered. Attention is drawn to the peculiarities of the wording of the right to free election in Article 3 the first Protocol to the Convention. The peculiarities of the application of the above article by the European Court of Human Rights are disclosed. The importance the case-law of the European Court of Human Rights as a source of suffrage in Ukraine is emphasized. This assertion is justified by the fact that the rules of the Convention for the Protection of Human Rights and Fundamental Freedoms and its Protocols are of a general and abstract nature and are interpreted and filled with real meaning in judgments of the European Court of Human Rights, which are of precedent nature. A number of legal positions of the European Court of Human Rights concerning the obligation of the state to organize and hold democratic elections, enshrined in the specific decisions of this international judicial institution, have been analyzed. In the article were covered such legal positions as: the possibility of limiting the suffrage of citizens, provided that such conditions do not interfere with the free expression of the people's opinion on the election of the legislative body; evaluation of the electoral legislation in the light of the political development of the country, taking into account national characteristics; wide discretion of the state in the choice of the electoral system, which will ensure the free expression of the opinion of the people, etc. There are a number of unresolved issues regarding the application of the case-law of the European Court of Human Rights in judicial and administrative practice in Ukraine, one of which is the possible conflict between the case-law of the Court and the rules of Ukrainian law. It is proposed to resolve this conflict at the legislative level. The conclusions focus on the peculiarities of the legal nature of these sources of suffrage in Ukraine. KEY WORDS: sources of suffrage, Convention for the Protection of Human Rights and Fundamental Freedoms, case-law of the European Court of Human Rights, right to free elections.


2020 ◽  
Vol 22 (1) ◽  
pp. 149-166
Author(s):  
Tay-Cheng Ma ◽  
Lishu Ouyang

PurposeThe purpose of this article is to investigate the impact of Confucianism on growth under different political regimes.Design/methodology/approachThe empirical specification adopts a two-regime panel threshold model proposed by Hansen (1999) to endogenously divide our country sample into two-regime-types – autocracy and democracy – according to a country's democratic stock or experiences.FindingsThe results show that the effect of Confucianism on growth exhibits an asymmetrical pattern depending on the status of a country's political democracy. Only when a moderate level of freedom has already been attained can Confucianism have a positive effect on growth. Conversely, for autocracies whose democratic institutions cannot pass a certain threshold, Confucianism has a very limited effect in terms of changing economic activity.Research limitations/implicationsIf the data with different sample years and/or different sample countries are used, the research results may lack generalizability. Further tests of the two-regime model with different data sizes are encouraged.Originality/valueThe authors use the World Values Survey (WVS) map to identify the countries under the influence of Confucianism. The authors emphasize that focusing only on political geography may overlook the information from the spread of cultural traits that accompanied the migration of people. So, based on the Confucian countries suggested by the WVS and the migration matrix of Putterman and Weil (2010), an immigration-based Confucianism variable was constructed. To accommodate different effects of Confucianism on growth in different phases of political development, the empirical specification adopts an asymmetrical pattern to investigate the impact of Confucianism on economic performance.


2021 ◽  
Vol 13 (1) ◽  
pp. 31-41
Author(s):  
Dennis L. Capuyan ◽  
Reylan G. Capuno ◽  
Roberto Suson ◽  
Nolasco K. Malabago ◽  
Eugenio A. Ermac ◽  
...  

This study focuses on the adaptation of an innovative edge banding trimmer for technology instruction. This study also aimed to explore the respondent group's perceptions of the level of acceptability and effectiveness of innovated edge banding trimmer. Moreover, this study utilizes a survey to assess the perception of the faculty and student. The study used the descriptive-normative design to gather facts relevant for achieving the discussion details in planning, designing, and constructing the IEBT. The main instrument used to ascertain these parameters are the two survey questionnaires were researcher-made aligns with industry competencies, the statistician validated the reliability and consistency. Results revealed that the perceptions of the two respondent groups are statistically significant. Moreover, innovated edge banding trimmer shows a positive effect on the students' performance and output. Further, it implied that using innovated edge banding trimmer would make students work more efficiently and elevate quality. The research finding will allow the faculty and students to meet global needs in innovation and lifelong learning.   Keywords: Innovated edge banding, technology instruction, challenge of change


Author(s):  
Raden Roro Lidia Imaniar ◽  
R. Andi Sularso

<p>The Effect Of Burnout On Emotional Intelligence, Self-Efficacy, And Co-Assistant Performance In dr. Soebandi Hospital Jember.The purpose of the studi was to examine and explain (1) the effect of burnout on co-assistant performance; (2) the effect of burnout on emotional intelligence; (3) the effect of burnout on self-efficacy; (4) the effect of emotional intelligence on co-assistant performance; and (5) the effect of selfefficacy on co-assistant performance.The sampel of this study consisted of 94 coassistant in dr. Soebandi Hospital Jember. Sample was chosen based on porpusive random sampling technique. Questionnaire was the main instrument to collect data. Data was analyzed using descriptive analyses employing Partial Least Square (PLS).The findings in this study is (1) burnout has a significant and negative effect coassistant performance; (2) burnout has a significant and positive effect on emotional intelligence; (3) burnout has a non-significant and positive effect on self-efficacy; (4) emotional intelligence has a significant and positive effect on co-assistant performance; and (5) self-efficacy has a significant and positive effect on co-assistant performance.</p>


2007 ◽  
Vol 1 (1) ◽  
pp. 101-112
Author(s):  
Antti Salonen

This article examines in detail the European Commission’s main instrument in aiding the fluency of merger procedures, the Best Practices on the conduct of EC merger proceedings guideline, and portrays its positive effect on the regulatory transition phase of 2004, when the new EC Merger regulation 139/2004 came into force. Relevant background information concerning the legal context is provided in order to illustrate the anticipated hazards of the transition phase, which in retrospect never actualised. This paper seeks to answer how this scenario was avoided: What measures did the Directorate General for Competition take and as a result, what effect did this have on business communities’ freedoms and responsibilities. These conclusions are drawn from 2004’s statistical survey on European merger control. The Blackstone/Acetex case of 2004 is provided as a case study to demonstrate the potential complications of the official merger procedure and to emphasize the importance of a well-managed pre-notification procedure preceding the actual concentration. In addition, the Commission’s increased powers to issue fines are illustrated in the form its former decisions, where the concentrating parties neglected to comply with EC competition rules.


2018 ◽  
Vol 1 (1) ◽  
pp. 56
Author(s):  
Baiq Yeni Sulistiana ◽  
Akram Akram ◽  
Thatok Asmony

This paper aimed to test and evince from some previous researches: influence of apparatus discretion to budget effectiveness, influence of organizational culture to budget effectiveness, and influence of budget effectivity to trust of internal stakeholders in organization of region of East Lombok Regency. The analytical tool used is Partial Least Square (PLS) with the determination of the sample of head and treasurer at each Organization of Regional Devices (OPD) in East Lombok Regency. The results of this study indicate that the apparatus discretion has a positive effect on budget effectiveness, organizational culture has a positive effect on the effectiveness of budget, and the effectiveness of the budget has a positive effect on the trust of internal stakeholders. With this research is expected government officials can use discretion in accordance with established channels and can apply a good organizational culture patterns that will impact on the achievement of budget effectiveness. The existence of effective budget management can realize the trust of internal stakeholders which is the greatest strength to maintain the sustainability of the organization. The trust of internal stakeholders will affect the work of the organization in completing various programs that have been poured on the Regional Budget (APBD).


Sign in / Sign up

Export Citation Format

Share Document