scholarly journals CONTRIBUTION OF GOVERNMENT REGULATIONS TO FINANCIAL DISTRESS FACING LOCAL AUTHORITIES IN KENYA

2017 ◽  
Vol 1 (3) ◽  
pp. 1
Author(s):  
Dr. John Ntoiti ◽  
Prof. Roselyn W. Gakure ◽  
Dr. Gichuhi A. Waititu

Purpose: The purpose of this study was to establish the contributions of Government regulations  to financial distress facing Local Authorities in Kenya.Methodology: A descriptive research design was used to conduct the study. The study population comprised of the 175 Local Authorities in Kenya. A sample of 20 Local Authorities was selected using a stratified random sampling technique. A questionnaire was used to collect data from both the Local Authorities officers and customers of Local Authorities.   The data collected was analyzed using descriptive and inferential statistics. Qualitative responses were analyzed using content analysis. Results: Results indicated that the government regulation on Local Authority was unfair and ineffective. Results further indicated that the inadequacy or biased government regulation contributed to financial distress in Local Authorities. Unique contribution to theory, practice and policy: The study recommended that, the sources of revenue that were taken away from the Local Authorities should be reverted back to them or the government to increase funding to LA’s. Officers also suggested that some of the Acts that divert funds to other ministries/departments should be reviewed. It was also recommended that a portion of corporation tax that is paid to the government should be devolved to LA’s. The Local Authorities also need to be given more powers to increase their sources of revenue. It was also recommended that perhaps the law should be amended to enable the setting up of an anticorruption committee at the Local Authority level.  In addition, it was suggested that cap 265 should be amended so as to divorce politics from running of LA’s.Most importantly, it was recommended that the government should liaise with the Local Authorities and conduct comprehensive consultation on how a certain law would affect them before passing it. Further regulations and amendments to the existing laws should be critically examined to avoid watering the revenue base of the newly formed county governments.

2017 ◽  
Vol 1 (1) ◽  
pp. 56
Author(s):  
Dr. John Ntoiti ◽  
Prof. Roselyn W. Gakure ◽  
Dr. Gichuhi A. Waititu

Purpose: The purpose of this study was to establish the contribution of Information Technology adapted to financial distress facing Local Authorities in Kenya.Methodology: A descriptive research design was used to conduct the study. The study population comprised of the 175 Local Authorities in Kenya. A sample of 20 Local Authorities was selected using a stratified random sampling technique. A questionnaire was used to collect data from both the Local Authorities officers and customers of Local Authorities.   The data collected was analyzed using descriptive and inferential statistics. Qualitative responses were analyzed using content analysis. Results: Results indicated that Information Technology was inadequate in Local Authorities. In addition, the Management Information System was not enhancing the growth of Local Authorities. The results further indicated that Information Technology was a significant determinant of financial distress in Local Authorities.Unique contribution to theory, practice and policy: It was recommended that ICT skills for Local Authority staff should be enhanced through training. The Local Authorities should invest in more computers and ICT software as doing so would improve the financial fortunes of such local authorities. It was further recommended that all Local Authorities should prioritize the implementation of LAIFOMS.


Author(s):  
Muchimah MH

Government Regulation No. 9 of 1975 related to the implementation of marriage was made to support and maximize the implementation of Law No. 1 of 1974 which had not yet proceeded properly. This paper examines Government Regulations related to the implementation of marriage from the perspective of sociology and anthropology of Islamic law. Although the rules already exist, some people still carry out marriages without being registered. This is anthropologically the same as releasing the protection provided by the government to its people for the sake of a rule. In the sociology of Islamic law, protection is a benchmark for the assessment of society in the social environment. Therefore the purpose of this paper is to find out how the implementation of marriage according to PP. No. 9 of 1975 concerning the Marriage Law in the socio-anthropological perspective of Islamic Law.


2019 ◽  
Vol 1 (1) ◽  
pp. 51-58
Author(s):  
Fachrizza Sidi Pratama

Legislation is one of the legal products issued by the state government component. In this case, the laws and regulations include the Constitution of the Republic of Indonesia year 1945, the Decree of the People's Consultative Assembly, The Law / Regulation of the Government In lieu of Laws, Government Regulations, Presidential Regulations, and Local Regulations. As for its application, the rules have levels in the arrangement, where there are sections that explain macro and its derivatives that are narrowing down to the implementing regulations. The levels of the rules must be complete because each of them has its own function.  Meanwhile, in this journal, there will be a discussion on the phenomenon of legal vacancies in the case study of Government Regulation of the Republic of Indonesia Number 51 of 2020 related to the Period of Extending Passports to 10 Years, where in the issuance of government regulations have not been included implementing regulations that will regulate how the implementation of government regulations in the field.  


2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Reyfando Bilgery Mangarey ◽  
Gabriela Nikita Mose ◽  
Lintje Kalangi

Government Regulation No. 71 of 2010 concerning Government Accounting Standards in recording inventory can realize the performance performed by government agencies, especially in the presentation of inventory reporting. The purpose of this study was to determine the government accounting standard policies in reporting inventory at the Office of Public Works and Regional Spatial Planning of North Sulawesi Province according to Government Regulation Nomber. 71 of 2010 based on PSAP 05 concerning Inventory Accounting and the method used in this research is the service inventory reporting analysis method Public Works and Regional Spatial Planning of North Sulawesi Province with the technique of science and technology collecting inventory data and conducting analysis. The results of this study indicate that inventory reports at the Public Works Agency and Regional Spatial Planning of North Sulawesi Province are stated to be in accordance with government accounting standards.Keywords: Policies, government regulations, Inventory Reporting


1956 ◽  
Vol 25 ◽  
pp. 431-549
Author(s):  
P. Geddes

SynopsisThe results of an investigation into all the valuation elements of a homogeneous group of superannuation funds relating to 75 administering Authorities and involving nearly 200 separate Local Authorities operating in Southern England are presented.The principal conclusions arrived at are:—Transferability:The element of withdrawal has been investigated in particular detail in view of the possible compulsory introduction of complete preservation of transfer rights.The true cost of introducing complete transferability (as opposed to the apparently trivial cost on any traditional valuation basis) is about 10% of the present annual outlay on superannuation, provided that transfer values are properly related to reserves.The reduction in the employee's contributions from 5% or 6% to 3% as proposed in the Labour Party's “National Superannuation” would be much more costly, the total additional burden on Local Authorities amounting to about 1½d. in the pound of rateable value.The present scale of statutory transfer values laid down by the Government Actuary is suitable in the case of bulk transfers or of transfers, at all ages, within the Local Authority field. Owing, however, to the preponderance of withdrawals at the young ages the present scale of transfer values would be unsuitable if complete transferability were introduced. It would be necessary (a) to recast the present scale of transfer values at the younger ages, or (b) to adopt the “cold storage” system, or (c) to limit the payment of transfer values in the case of transfers to employment other than Local Government employment to employees who transfer after an age not earlier than 35.Even so, Local Authorities, were they allowed to do so, could quite readily administer their own schemes side by side with a national scheme.Mortality:So far as mortality is concerned, (i) it does not appear that service mortality can be represented by any standard assured table, (ii) the mortality of age pensioners may in the particular examples be suitably represented by a select annuitants' table, (iii) the mortality of ill-health retirements may be taken as such that, as at the date of retirement, ill-health annuity values may be regarded as constant up to some given age x + n where x is normal retirement age and n is number of years by which impaired lives require to be rated up.Subject to a small ad hoc reserve, ill-health retirements may as a matter of fact be ignored in Local Authority valuations.Retirement Ages:The usual assumption that optional age retirement takes place at the earliest date at which the option is exercisable is too far removed from reality and there are grounds for suggesting that a valuation assuming all retirements to take place at one age, viz., the normal retirement age, would be preferable.Salary Scales:A warning is given as to the, usually unacknowledged, fallacies inherent in a salary scale derived from a mere consideration of average salaries at each age at a given point of time and examples are given as to the difficulty, if not the impossibility, failing the possession of powers to invest in equity shares, of providing in advance by means of a specially constructed salary scale for even a moderate annual increase in salary and wage levels.The paper closes with a description of the investment structure of 27 administering Authorities at 31st March 1955 and a discussion of some of the problems peculiar to Local Government funds—the effects of the introduction of the Local Government Superannuation Act, 1953, the various methods of modifying retirement allowances and grants, the determination of the degree of approval for income-tax purposes, the “Article 7” liability (new entrants) and apportionments of charges amongst different Authorities and amongst different departments of the one Authority.


2018 ◽  
Vol 3 (1) ◽  
pp. 19
Author(s):  
Luciana Muthoki Nyamai

Purpose: The purpose of this study was to establish the effect of financial planning and working capital management on the performance of fruit farming. Methodology: Descriptive research and correlation research design were used in this study. The target population in this study was fruit farmers in Mwala Sub County in Machakos County who were 2702. Quota sampling technique was used and the sample size was 348. Primary data was collected using a questionnaire. Quantitative data was analyzed by use of descriptive and inferential statistics (correlation). Qualitative data collected was analyzed using content analysis technique. The findings of this study were presented in tables, charts and graphs. Results: The study established that financial plans have a positive and significant correlation with performance of fruit farming. Working capital management, too, was found to have a positive and significant correlation with performance of fruit farming. Unique Contribution to Theory, Policy and Practice: Based on these findings, the researcher recommended that the agricultural ministry in the county government need to train mango farmers on financial planning and have follow-up programs on the same. The study also recommended that the government, NGOS and investors whose interest lies in supporting farmers need to extend their training support to them. Further, financial institutions need to implement mechanisms for supporting the mango farmers financially.


2020 ◽  
Vol 1 (2) ◽  
pp. 286-300
Author(s):  
Sabil Sabil ◽  
Mohamad Syamsul Maarif ◽  
Edie Toet Hendratno ◽  
Widarto Rachbini

In the last few years, employee performance has decreased because the wages received are considered insufficient to meet the needs of a decent life. The purpose of this study was to examine and analyze those influencing wage policies and employee performance in companies in the Bekasi Regency industrial area. The study population was employees of companies in the industrial area of ​​Bekasi Regency. In accordance with structural equition modeling (SEM), a sample of 285 respondents was selected through a purposive sampling technique. Data analysis was applied by applying government regulation theory, trade union theory, labor productivity theory, wage policy theory and employee performance theory. Hypothesis testing was carried out using SEM with the Lisrel Version 8.80 application. The results showed that the direct effect of government regulations, labor unions, work productivity and living costs has a significant effect on wage policies and government regulations, labor unions, wage policies have a significant effect on employee performance and indirect effects. government regulations, labor unions, work productivity, cost of living, have a significant effect on employee performance through wage policies.


1986 ◽  
Vol 4 (2) ◽  
pp. 131-143 ◽  
Author(s):  
R R Barnett

This paper presents the results of an initial investigation into the expenditure responses of a group of local authorities in England to a loss in grant income. The Government has restricted grant aid to local authorities in an attempt to secure restraint in the expenditure of these authorities, but (until recently) local authorities have had the opportunity to make good any loss in grant income by increasing local taxes. A central issue is, then, how much restraint in local authority expenditure is secured by a given reduction in grant aid. Reduction in grant aid is measured in this paper in terms of its impact on the local tax rate (and the average local domestic tax bill) if a local authority is to maintain the real value of its spending. An incremental budgeting type model is developed and the empirical work is concerned with the financial years 1982–1983 and 1984–1985. It is found that in the later year local authorities have been less willing to reduce their expenditure in the face of loss of grant aid. It is also found that the response of the local authorities has become more political in the sense that a statistically significant difference has developed between the responses of Labour and those of non-Labour controlled councils.


2021 ◽  
Vol 6 (1) ◽  
pp. 13
Author(s):  
Yesi Mutia Basri

This study aims to analyze the readiness of the Kampar Regency Government in implementing PP No. 12 of 2019. The population in this study is all SKPD in the Kampar district, amounting to 48 SKPD. The sampling technique using saturated sampling method. A total of 112 respondents participated in the research consisting of Budget User Proxy, Technical Implementation Officials of Activities, Head of Finance Subdivision, and Financial Staff Staff. The data collection technique is carried out by using questionnaires which is sent directly to the respondent. The results of the analysis using multiple regressions show Human Resource Competence, Utilization and Use of Technology and Information, Leadership Style affects Readiness in Implementation of Government Regulation No.12 of 2019. The results of this study have contributed to the government in preparing for the implementation of regulatory changes.


2020 ◽  
Vol 9 (2) ◽  
pp. 114
Author(s):  
Satriya Nugraha

In the Employment Law is not found that the Government may appoint civil servants Candidate (employess) derived from Honorary Workers but then with Government Regulation No. 48 Year 2005 About Appointment of Honorary Workers Being employess has set a policy that the Government may appoint honorary be employess and then amended by Government Regulation No. 43 of 2007 On Amendment of Government Regulation No. 48 Year 2005 concerning the appointment of Honorary Workers Being employess. This study aims to assess the presence of Honorary Workers in the perspective of Employment Law and Legal Implications Power Honorary appointment into employess. This type of research is normative and descriptive analytical study the rules or norms of positive law, relating to the Government's policy to raise the Honorary Workers be employess. The results of this study found that the appointment of Honorary Workers become employess more viscous aspects of public policy rather than juridical aspects. But public policy is then given a legal basis in the form of Government Regulation. Legal implications of the appointment of Honorary be employess conflict between Employment Law with Government Regulations governing, so that under the principles of law should be a higher Regulations beat / disregard the underlying Regulation and this may mean that the implications of the appointment of Honorary Workers into the civil servant is not valid in terms of Legal Aspects


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