scholarly journals Assessing the Efficacy of Budget in Controlling Fraudulent Personnel Cost Figure in Borno State Civil Service, Nigeria

2021 ◽  
pp. 9-15
Author(s):  
Ahmad Imam
Keyword(s):  
State Government ◽  
Civil Service ◽  
Secondary Data ◽  
The State ◽  
Personnel Cost ◽  
State Budget ◽  
Education And Health ◽  
Head Count ◽  
Numeric Data ◽  
Benford Law

The Borno State Government in its effort to rid the state civil service of the ghost worker syndrome made a lot of efforts such as verification of staff by consultants and physical head count of staff by committee. The present administration and its predecessors have all made that effort, but the syndrome seems far from over. It is in light of the above that this study seeks to investigate the Personnel Cost Budget of the state government in respect of education and health sectors to see if it assisted in controlling fraud in personnel cost. Both primary and secondary data were used for this research. Closed ended questionnaire was administered to personnel depart of the education and Health sectors, while the Borno state budget figure for these sectors are extracted from the State budget document of 2015 to 2019. These data were analysed by the use of Benford’s Law. The study found out that budget is being prepared annually on incremental basis using the previous year’s budget figure as basis. It also found out that the budgeted figure is always higher than the actual giving rise to favourable variance, and do not usual follow the pattern of Benford Law in which figures are supposed to appear in a numeric data setup in line with its rule.

scholarly journals MEMBANGUN AKUNTABILITAS ORGANISASI BANTUAN HUKUM

2013 ◽  
Vol 2 (1) ◽  
pp. 107
Author(s):  
Mosgan Situmorang
Keyword(s):  
Secondary Data ◽  
The State ◽  
Legal Services ◽  
Not Given ◽  
Legal Aid ◽  
State Budget ◽  
The Public ◽  
Primary Material ◽  
The Government ◽  
Secondary Materials

<p>Dalam Undang-Undang Nomor 16 Tahun 2011 tentang Bantuan Hukum dikatakan bahwa pemberi bantuan hukum adalah lembaga bantuan hukum atau organisasi kemasyarakatan yang memberi layanan bantuan hukum. Jasa hukum yang diberikan kepada penerima bantuan hukum adalah cuma-cuma, dalam ar Ɵ mereka Ɵ dak mendapat upah dari pihak yang dibantunya, namun pemerintah akan memberikan dana bantuan untuk se Ɵ ap kasus yang ditangani yang besarnya disesuaikan dengan jenis kasusnya. Dana bantuan tersebut memang Ɵ dak akan diberikan kepada semua organisasi bantuan hukum, tetapi hanya kepada organisasi bantuan hukum yang sudah memenuhi syarat sesuai dengan Undang-Undang Bantuan Hukum. Karena dana tersebut berasal dari Anggaran Pendapatan dan Belanja Negara, maka tentu saja akuntabilitas organisasi bantuan hukum yang menerima dana tersebut harus dapat dipertanggung jawaban kepada masyarakat. Tulisan ini adalah berupa kajian norma Ɵ f, dengan demikian data yang digunakan adalah data sekunder berupa bahan primer yakni peraturan perundang undangan, utamanya Undang-Undang Nomor 16 Tahun 2011 dan undang- undang lain yang terkait serta bahan sekunder berupa bahan kepustakaan dan data dari internet. Dalam peneli Ɵ an ini disimpulkan bahwa Undang- Undang Bantuan Hukum sudah dapat mengan Ɵ sipasi perlunya akuntabilitas organisasi bantuan hukum tapi masih perlu di Ɵ ngkatkan dengan cara membuat aturan-aturan yang mendukung terciptanya akuntabilitas tersebut terutama peraturan mengenai standar bantuan hukum.</p><p>In Law No. 16 Year 2011 regarding Legal Aid, stated that legal aid provider is a legal aid organiza Ɵ on or community organiza Ɵ ons that provide legal aid services. Legal services provided by the legal aid organiza Ɵ on is free in the sense that they do not get paid from those who helped. However, the government will provide fi nancial assistance for each case handled that amount is in accordance with the type of case. The grant is not given to all legal aid organiza Ɵ ons but only to a legal aid organiza Ɵ on that has been quali fi ed in accordance with the Legal Aid Act. Because these funds come from the state budget of course accountability of legal aid organiza Ɵ ons receiving funds must be able to be an answer to the public. This paper is a norma Ɵ ve review, thus the data used are secondary data from the primary material i.e laws and regula Ɵ ons, especially Law No. 16 of 2011 and other laws related and secondary materials in the form of the literature and data from the internet.This study concluded that the Legal Aid Act was able to an Ɵ cipate the need for accountability of legal aid organiza Ɵ ons but it is need to be improved by making rules that favor the crea Ɵ on of accountability mainly standard rules regarding legal aid.</p>

scholarly journals Effect of Internally Generated Revenue on Budget Implementation in Ekiti State

2019 ◽  
Vol 5 (2) ◽  
pp. 10
Author(s):  
Olaoye Clement Olatunji ◽  
Olugbamiye Olorunleke Dominic
Keyword(s):  
Causal Relationship ◽  
State Government ◽  
Secondary Data ◽  
The State ◽  
Least Square ◽  
Relative Impact ◽  
Causality Analysis ◽  
Use Of Time ◽  
Ordinary Least Square Regression ◽  
External Borrowing

The study examined the effect of internally generated revenue on budget implementation in Ekiti State. Specifically the study analyzed trends of components of internally generated revenue in Ekiti state including taxes, fines & fees, licenses, earnings and sales, interest and dividend, evaluated the relative impact of internally generated revenue components on budget implementation, and also  analyzed the causal relationship between internally generated revenue components and budget implementation in Ekiti state. The study made use of time series secondary data sourced from the annual budget of Ekiti state for a period of ten years spanning form 2007 to 2016. Data collated were analyzed with trend analysis, descriptive analyzes, correlation analysis, ordinary least square regression analysis and granger causality analysis. Result revealed that components of internally generated revenue in Ekiti State has increased considerably over the last ten years, relative impact of taxes on expenditure implementation stood at 4.754741(p=0.6232 > 0.05), relative impact of fines and fees on expenditure implementation stood at 0.354370 (P=0.9624 > 0.05), relative impact of licenses on expenditure implementation stood at 1.312830 (p=0.8427 > 0.05), relative impact of earnings and sales on expenditure implementation stood at 0.166495 (p=0.9877 > 0.05), relative impact of interest and dividend on expenditure implementation stood at 2.478020(p=0.7849 > 0.05), and that there is no causal relationship between components of internally generated revenue and expenditure implementation in Ekiti state. It was concluded that though internally generated revenue components identified in the study trended predominantly upwards over the last ten years, their relative impact on the level of budget implementation is not significant. More so the study established that there is no causal relationship between components of internally generated revenue and budget implementation. The study therefore recommended that Ekiti State Government should device a new framework for boosting the level of internally generated revenue in the state, in such a way that potentials and resources lying unused in the state will be harmonize to foster effective and efficient budget implementation. Government in the state should devise an Information Technology driven revenue mobilization mechanisms to ensure that revenue generated from all sources such as taxes, fines & fees, licenses, earnings & sales, interest and dividend are monitored and properly accounted for, also there is need for reduction of external borrowing that can culminate into excessive deduction in the statutory allocation, which could dampen the capacity of sustaining efficient level of budget implementation in the state.

scholarly journals Financial Diversity and the Development Process: Case study of Rural Communes of Eastern Poland in 2009–2018

2020 ◽  
Vol 12 (16) ◽  
pp. 6446
Author(s):  
Paweł Dziekański ◽  
Piotr Prus
Keyword(s):  
Strong Dependence ◽  
Secondary Data ◽  
Data Bank ◽  
Real Space ◽  
The State ◽  
Local Economy ◽  
Local Data ◽  
State Budget ◽  
Financial Situation ◽  
The Impact

In the modern state, the role and importance of communes is growing. They can carry out their tasks when equipped with stable and efficient sources of income. Financial resources are the basis for the operation and implementation of current and development tasks. Their analysis makes it possible to assess the budget structure and provides information on the state of the local economy or endogenous growth potentials. The aim of the article is to assess the diversity of the financial situation of rural communes using a synthetic measure. In addition, using the econometric models, the impact of socio-economic factors on the diversity of the measure of synthetic financial situation was examined. In order to build synthetic measures, the Technique for Order Preference by Similarity to an Ideal Solution method and based on distance in real space with Euclidean metrics were used. The aggregated value of the synthetic variable facilitates the comparison of objects in multidimensional spaces, but also makes it possible to order them due to the examined phenomenon. Empirical data were collected in spatial terms of 484 rural communes in the Eastern Poland region. In the case of municipalities, the choice of variables was largely determined by the availability of secondary data collected in a municipal system at the Local Data Bank of the Central Statistical Office for 2009–2018. The analysis showed that the rural communes of eastern Poland are characterized by significant disproportions in terms of financial standing. Rural communes with the best financial condition were characterized by a higher share of own revenues in total revenues, a higher level of income from local taxes and obtained from the share in the tax on natural and legal persons. It seems that the main reason for the relatively small impact of financial conditions on economic and social development is their strong dependence on transfer revenues transferred from the state budget and the amount of current expenditure. The above circumstances stiffen and stabilize the financial economy, making it relatively less susceptible to the influence of other factors. The obtained results may constitute for the local authorities an important source of information on the disproportions occurring between units on setting out potential directions for optimizing the structure of local finances.

scholarly journals Sabah State Election 2020: Victory of Alias Haji Sani (WARISAN) at DUN 53 Sekong

2021 ◽  
Vol 9 (3) ◽  
pp. 89-99
Author(s):  
Hamdan bin Mohd Salleh ◽  
Rashidin Idris ◽  
Mohd Naqib Lutfi bin Abdul Latif
Keyword(s):  
Political Parties ◽  
State Government ◽  
Secondary Data ◽  
The State ◽  
Primary Data ◽  
Political Affiliation ◽  
Chief Minister ◽  
Online Sources ◽  
Independent Candidates

The Sabah state assembly was dissolved on 30 July 2020 by the Chief Minister Shafie Apdal to prevent a coup by the previous Chief Minister Musa Aman through his “Group 33”.  The 2020 Sabah State election was held on 26 September 2020 involved a record total of 447 candidates vying for 73 state seats. The main contest was between the WARISAN-PLUS of 5 political parties and a group of 9 political parties under the coalition of the newly minted Gabungan Rakyat Sabah (GRS). GRS managed to wrest the state government by comfortably winning 38 out of 73 seats with additional 3 seat came from pro-GRS independent candidates. Nevertheless, WARISAN managed to retain N53 Sekong even as the incumbent have been dropped after 26 months at the helm. This article studied on issues surrounding the victory of Alias Haji Sani during the election.  The findings of this articles uses primary data, secondary data, online sources dan participative observation findings. The victory of Alias Haji Sani shows that the influence of people-centric and “Gentlemen Politics Budiman” identification is stronger than political affiliation.

scholarly journals Factors affecting the economic growth in the Mekong Delta

2015 ◽  
Vol 5 (2) ◽  
Author(s):  
Nguyen Kim Phuoc
Keyword(s):  
Economic Growth ◽  
Economic Crisis ◽  
Open Economy ◽  
Mekong Delta ◽  
Secondary Data ◽  
Private Investment ◽  
The State ◽  
State Budget ◽  
Factors Affecting ◽  
Research Findings

The objective of the study is to find out factors affecting the economic growth (GDP) of the 13 provinces/cities in the Mekong Delta. The study used secondary data from Statistical Yearbook of Statistical Office of 13 provinces cities in the Mekong Delta in the period of 2005-2014 . The study included 12 independent variables which impact on the ability of the local GDP method, which has turned "economic crisis" to a dummy variable. With technical analysis panel regression, regression of GDP variables is made by macro factors and local characteristics. This study has found that the elements of economic crisis had a stronger impact and adverse effects on GDP. In addition, factors such as the state capital, private investment in the country, the situation of balancing the state budget revenues and expenditures, the open economy, inflation, and the total workforce retail sales also affect GDP. In particular, most of the variables are affected in the same way except two variables GDP which is inflation and balance of payment of the state budget (mixed impacts). From the research findings, some recommendations are proposed to promote economic growth of the Mekong Delta.

scholarly journals FINANCIAL MANAGEMENT AND ACCOUNTING PRACTICES OF MICRO AND SMALL ENTERPRISES (MSEs) IN MANIPUR

2021 ◽  
pp. 10-18
Author(s):  
Jangkholam ◽  
A. Rajmani Singh
Keyword(s):  
State Government ◽  
Financial Management ◽  
Management Practices ◽  
Annual Report ◽  
Secondary Data ◽  
The State ◽  
Primary Data ◽  
Small Enterprises ◽  
Efficient Management ◽  
Micro And Small Enterprises

Micro and Small Enterprises are a very important sector that continues to contribute enormously for the economic development of the country and to the state of Manipur in particular. The success and failure of these enterprises depends a lot on the efficient management of its financial resources. This paper therefore attempts to study the accounting and financial management practices followed by the Micro and Small Enterprises (MSEs) in Manipur and to make an awareness about the importance of accounting and financial management practices in their business conduct. For the purpose of the study both primary and secondary data are used. Secondary data were collected from the related available literature like books, articles, magazines, MSME annual report, directory of MSME Manipur, etc. Primary data is obtained by distributing questionnaire to 100 respondents who are owner/manager of the MSEs. The collected data were analysed using various statistical tools to get meaningful conclusion. The results of the study revealed that majority of the MSEs do not maintain proper accounting records of their business which made it difficult for the owner-manager to measure the performance of their business. The main reason for the failure of the enterprises to keep proper accounting records is their lack of knowledge in accounting. The financial management practices followed by the MSEs in Manipur are only fire-fighting in nature and no standard rules or procedures are followed for managing their finance. Finally, the study suggested that both the Central and the State Government should make strict rules and regulations to adopt accounting and financial management practices to each and every MSEs operating in the state. KEYWORDS: Accounting practices, Accounting records, Financial management, Micro and Small Enterprises (MSEs), Manipur

scholarly journals Revitalisasi Merit system dalam Pengangkatan Jabatan Fungsional di Badan Kepegawaian Daerah Jawa Tengah

2021 ◽  
Vol 4 (1) ◽  
pp. 306-313
Author(s):  
Ahmad Faiz ◽  
Endang Larasati ◽  
Teuku Afrizal
Keyword(s):  
Resource Selection ◽  
Civil Service ◽  
Secondary Data ◽  
The State ◽  
Primary Data ◽  
Service Agency ◽  
Administrative Positions ◽  
Central Java ◽  
Employee Competencies ◽  
Merit System

Changes in the management of human resources of the State Civil Apparatus (ASN) demand a policy based on the Merit system, namely the selection of the quality of the State Civil Apparatus (ASN) who has qualifications, competence and performance. This is particularly so in the appointment and filling of functional positions. However, in its implementation the merit system has not been implemented thoroughly due to employee competencies that are not in accordance with the requirements. Therefore, it is important to revitalize the merit system to rearrange employees according to their duties and functions, especially in functional positions. This research focuses on the revitalization of the Merit system in the appointment of functional positions to government employees. This study refers to Stahl's (1962) theory of merit systems by comparing qualifications, competencies and achievements that affect human resource selection. With a qualitative approach, this research was conducted in the Civil Service Agency of Central Java Province. Primary data collection is carried out through in-depth interviews and observation techniques, in addition to secondary data through archives and documentaries. The results showed that; (i) the process of filling and appointing Functional Positions is in accordance with the principles of the merit system, namely in accordance with the qualifications, competencies and formations required by the organization and the required job description assignments; . (ii) there is inpassing functional positions originating from administrative positions, especially those from executive positions and supervisory positions. This study concludes that the Merit Revitalization system in the Appointment and distribution of Functional Positions in the Central Java Regional Civil Service Agency has been implemented according to qualifications, competencies and formations. Research suggests (i) distribution of filling and appointment of functional positions to fill all areas or parts (ii) of tethering functional allowances for functional positions.

Determinants of Household Participation in MGNREGS in Tripura

2020 ◽  
pp. 256-263
Keyword(s):  
State Government ◽  
Logit Model ◽  
Field Survey ◽  
Secondary Data ◽  
The State ◽  
Binary Logit Model ◽  
Data Field ◽  
Binary Logit ◽  
Regular Employment ◽  
Operational Structure

Tripura was one of the best performers of MGNREGS since its inception. The operational structure of the scheme was very close to the style of functioning of the state government. The present study attempted to examine the functioning and impact of the scheme on the participating households of the state. Apart from secondary data, field survey was conducted in Dhalai district of Tripura. A binary logit model was used to determine the factors responsible for household participation. The results revealed that there was a significant increase in employment and income of the households participating in the scheme. Moreover, households with young members and lesser-educated members are likely to participate more in the scheme. A household with people having no regular employment were most benefitted by the scheme, which was very much in tune with the goals of the scheme.

scholarly journals Intergovernmental Costs of Political Gridlock: Local Government Cash Flow Smoothing during State Budgetary Delays

2019 ◽  
Vol 48 (1) ◽  
pp. 102-134
Author(s):  
Lang (Kate) Yang
Keyword(s):  
Cash Flow ◽  
State Government ◽  
Local Governments ◽  
State Legislature ◽  
The State ◽  
Fiscal Year ◽  
Management Problem ◽  
Intergovernmental Transfers ◽  
Short Term ◽  
State Budget

Political gridlock in state legislature often leads to a failure in adopting a budget by the start of a fiscal year. This article examines the intergovernmental implication of late state budgets, specifically the cash management problem faced by localities during the stalemate. Without legislative appropriations, the state government could delay expected transfers and payments to localities. Late intergovernmental transfers may force localities to smooth out cash flow for continued service provision through short-term borrowing. Using municipal bond market data, this article finds that when the state budget is late, the average locality’s likelihood of issuing short-term debt increases by 61 percent among those with end-of-fiscal-year short-term debt outstanding experience, and the amount of debt issuance increases by 76 percent. As short-term debt carries interest costs, state’s political gridlock and policy inactions impose direct costs on local governments.

scholarly journals Pengaruh Dana Desa dalam Mengentaskan Kemiskinan Penduduk Desa

2021 ◽  
Vol 21 (2) ◽  
pp. 219-228
Author(s):  
Eri Bukhari
Keyword(s):  
Rural Areas ◽  
Urban Areas ◽  
Quantitative Research ◽  
Secondary Data ◽  
The State ◽  
Poor People ◽  
Rural Poor ◽  
State Budget ◽  
Statistical Tool ◽  
The Village

Abstract   Poverty is synonymous with deficiency and underdevelopment. The current phenomenon is the increasingly rapid flow of urbanization from villages to cities which results in the number of rural residents decreasing, even now, the number is less when compared to the population in urban areas. The result of urbanization has left a group of poor people living in the village, thus statistically increasing the number of poor people in rural areas beyond the number of poor people in urban areas. One of the government's efforts to overcome this problem is the provision of Village Funds, which have been budgeted through the State Budget since 2015. The purpose of this study is to determine whether the Village Fund program is sufficiently influential in efforts to alleviate poverty, especially for villagers. The variables used are the amount of village funds and the number of rural poor. The research method used is explanatory research, namely quantitative research using secondary data in the form of village fund reports and data on the rural poor in 2015-2019. In addition, this study uses the SPSS 25 statistical tool. The results of this study indicate that the number of rural poor people can be affected by village funds budgeted in the State Revenue and Expenditure Budget, namely the provision of village funds has a significant negative effect. In other words, the program can reduce the number of rural poor people.   Keywords: Urbanization, Poverty, Village Fund     Abstrak   Kemiskinan identik dengan kekurangan dan keterbelakangan. Fenomena yang ada sekarang ini adalah semakin derasnya arus urbanisasi dari desa ke kota yang mengakibatkan jumlah penduduk desa berkurang, bahkan saat ini jumlahnya lebih sedikit jika dibandingkan dengan jumlah penduduk di wilayah perkotaan.  Akibat dari urbanisasi ini meninggalkan sekelompok penduduk miskin yang tetap bermukim di desa, sehingga secara statistik menaikkan jumlah penduduk miskin di wilayah pedesaan melebihi jumlah penduduk miskin di wilayah perkotaan. Salah satu usaha pemerintah mengatasi masalah ini adalah pemberian Dana Desa, yang mulai dianggarkan melalui APBN sejak tahun 2015. Tujuan penelitian ini adalah untuk mengetahui apakah program Dana Desa cukup berpengaruh dalam usaha   mengentaskan kemiskinan khususnya bagi penduduk desa. Variabel yang gunakan adalah jumlah dana desa dan jumlah penduduk miskin pedesaan. Metode penetitian yang digunakan adalah explanatory research yaitu penelitian kuantitatif dengan menggunakan data sekunder berupa laporan dana desa dan data penduduk miskin pedesaan tahun 2015-2019. Selain itu penelitian ini menggunakan alat statistik SPSS 25.  Hasil penelitian ini menunjukkan bahwa jumlah penduduk miskin pedesaan dapat dipengaruhi oleh dana desa yang dianggarkan dalam Anggaran Pendapatan dan Belanja Negara, yaitu pemberian dana desa berpengaruh negatif signifikan. Dengan kata lain program tersebut dapat mengurangi jumlah penduduk miskin pedesaan.   Kata kunci: Urbanisasi, Kemiskinan, Dana Desa

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