Approaches in Islamic Public Sector Management

2015 ◽  
Vol 1 ◽  
Author(s):  
Azaharaini Mohammed Jamil

Modern Public Sector Management are groups of public officials with the authority to formulate, interpret and implement government policies and programmes to achieve desired socio-economic development goals using a series of processes from planning, organising to leading and controlling. This paper explores whether or not the delivery of goods and services to the public is implemented in accordance with the objectives of the Qur’an and Sunnah, and in the light of the discussion made by a number of Islamic scholars that ‘none of the existing Muslim Countries has so far achieved a form of government that could be called genuinely Islamic’. By reflecting upon those claims, this paper examines the concept of Islamic Governance and the Maqāsid of the Sharī’ah and suggests approaches towards making Islamic values and principles play a more prominent role in the conduct of public affairs in Negara Brunei Darussalam.

2003 ◽  
Vol 40 (4) ◽  
pp. 955-982 ◽  
Author(s):  
Sue Llewellyn ◽  
Emma Tappin

Author(s):  
Nur Erma Mohamed Jamel ◽  
Nadiah Abd Hamid ◽  
Sarini Azizan ◽  
Roshayani Arshad ◽  
Rani Diana Othman ◽  
...  

Since the 70s, the focus of the Malaysian government on sustainable development is to improve the economic well-being of its society. In September 2015, Malaysia reaffirmed this commitment with the other United Nations countries by implementing the 2030 Agenda for 17 Sustainable Development Goals (SDGs), focusing on the bottom 40% of households (B40). Unfortunately, the implementation of Goods and Services Tax (GST) on 1st April 2015, followed by Sales and Services Tax (SST) 2.0 on 1st September 2018 impacted all income groups especially B40. The public especially B40 claimed that indirect tax is regressive and burdensome (MIER, 2018). Hence, the present study aims to identify the existence of SST 2.0's tax burden assessing through the relationship between elements of guiding principles of good tax policy. Keywords: Sales and Service Tax, enforcement, regressive, tax burden, fairness.


2018 ◽  
Vol 4 (4) ◽  
pp. 352
Author(s):  
Alex Oguso ◽  
Francis M. Mwega ◽  
Nelson H. Wawire ◽  
Purna Samanta

<p><em>Kenya needs substantial and sustained fiscal consolidation to create fiscal space for financing the government’s election pledges, the Vision 2030 development projects, and sustainable development goals. However, the government has found it hard to sustain its fiscal consolidation attempts. This study investigates the fiscal consolidation constraints that act through the budget imbalance dynamics in Kenya using the </em><em>Olivera-Tanzi effect approach.</em><em> The study covers the period 2000-2015</em><em> using time series data and employs three </em><em>Auto-regressive Distributed Lag (ARDL) error correction models</em><em> in the analysis. The study showed that a </em><em>rise in the general price levels in the economy, adjustment of minimum wages, rise</em><em> in perceived levels of corruption in the public sector and the political budget cycles (occurrence of a general election) worsen the budget imbalances (deficits) thus </em><em>constrain fiscal consolidation efforts in Kenya. The study also demonstrated that </em><em>budget imbalance dynamics in Kenya could partly be explained by the Olivera-Tanzi proposition. </em><em>The study rec</em><em>ommends measures to reduce the fiscal imbalance gap in Kenya, which include controlling both supply and demand side inflationary pressure and dealing with rent seeking behavior in the public sector.</em></p>


Author(s):  
Sergei Aleksandrovich Konovalenko ◽  
Georgy Ismaylovich Harada ◽  
Nazirkhan Gadzhievich Gadzhiev

Implementation of the decisions made in the course of management of economic and socio-political development of the state causes the adequate financial flows forming the budgetary sphere of the state. The trouble in this sphere does not allow to provide the necessary level of economic growth, hampers reforming of the economy, makes negative impact on commercial and foreign economic activity, interferes with improvement of monetary and credit, tax, insurance and other spheres of the financial system of the Russian Federation. The offenses connected with corruption and theft of budget funds committed by officials at various levels significantly undermine the authority of the government, cause a growth of discontent of society and impact the social and economic situation in the country. The practice of identifying the offenses connected with theft of public funds and property shows that practically all spheres of the public sector of economy are, to a greater or lesser extent, subject to the risks of such crimes commitment. In this regard, a research of methods and ways of assessment of corruption theft amount in the public sector of the economy is an important and hot topic. The main types of public funds theft have been analyzed, including theft of budget funds allocated in the form of grants for targeted measures; theft by overcharging the prices of goods and services used for the state needs; the acquisition of inventory for personal use of the heads of public companies at the expense of the company, etc. The dynamics of the amount of budget crimes in the Ryazan region has been analyzed. It was inferred that corruption crimes in the public sector of the Ryazan region include fraud, abuse of power, abuse of authority, illegal participation in business, as well as taking bribes. A set of measures for preventing the above crimes has been proposed.


2013 ◽  
pp. 486-499
Author(s):  
J.D. Thomson

This Enterprise Resource Planning database model provides a systematic, logical and regular basis for the collection, collation, dissemination and mapping of strategic Enterprise Resource Planning data. Selective access to this accurate and timely data will improve public sector strategic Enterprise Resource Planning performance, accountability and administration. It will assist the public sector to be more effective and efficient in resource allocation and investment outcomes measurement, is transparent, and will encourage the development of trust, networks and social capital amongst public sector employees and their suppliers. The model has been successfully demonstrated through the establishment and analysis of an Enterprise Resource Planning data base with the Australian Department of Defence (ADoD). The Australian ADoD is a Federal Government Department with a FY 2008/9 spend of AU$9.3bn on products (goods and services), their support and maintenance, from almost every industry sector, on a global basis. While the implementation of Enterprise Resource Planning is usually viewed as a means of reducing transaction costs, in practice such implementation often increases transaction costs. Public sector bureaucratic hierarchies and their governance systems contribute to transaction costs. This research provides an Enterprise Resource Planning database model so that the public sector can achieve improved field mapping and strategic Enterprise Resource Planning using existing data and resources at lowest transaction cost.


Author(s):  
J.D. Thomson

This Enterprise Resource Planning database model provides a systematic, logical and regular basis for the collection, collation, dissemination and mapping of strategic Enterprise Resource Planning data. Selective access to this accurate and timely data will improve public sector strategic Enterprise Resource Planning performance, accountability and administration. It will assist the public sector to be more effective and efficient in resource allocation and investment outcomes measurement, is transparent, and will encourage the development of trust, networks and social capital amongst public sector employees and their suppliers. The model has been successfully demonstrated through the establishment and analysis of an Enterprise Resource Planning data base with the Australian Department of Defence (ADoD). The Australian ADoD is a Federal Government Department with a FY 2008/9 spend of AU$9.3bn on products (goods and services), their support and maintenance, from almost every industry sector, on a global basis. While the implementation of Enterprise Resource Planning is usually viewed as a means of reducing transaction costs, in practice such implementation often increases transaction costs. Public sector bureaucratic hierarchies and their governance systems contribute to transaction costs. This research provides an Enterprise Resource Planning database model so that the public sector can achieve improved field mapping and strategic Enterprise Resource Planning using existing data and resources at lowest transaction cost.


2019 ◽  
Vol 11 (4) ◽  
pp. 1059 ◽  
Author(s):  
Nicolás Gambetta ◽  
Paula Azadian ◽  
Victoria Hourcade ◽  
María Reyes

This paper explores the financing framework for sustainable development in Uruguay, an emerging economy, and examines whether available financing instruments contribute to achieving the sustainable development goals (SDGs) in which significant progress is still required in this country. Reports, policy documents and academic literature were reviewed to determine the types of sustainable development financing instruments available, and to analyse the challenges facing emerging economies in this regard. In addition, the financing programmes available from the public sector, non-governmental organisations (NGOs), the financial sector and multilateral credit agencies were examined. The results obtained show that the main financing sources for sustainable development are located within the public sector due to the absence of a developed financial market, and that the existing financial instruments do not address the SDGs where most attention is required. The latter circumstances make it challenging to achieve these SDGs in Uruguay. The study findings highlight the need for greater coordination among all parties to make efficient use of the scarce resources available to an emerging economy and thus enable it to meet its SDGs.


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