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Anzari, Rahmat, Sukri Palutturi und Aminuddin Syam. „The Legislative Role of Universal Health Coverage Achievement in Kolaka Regency“. Open Access Macedonian Journal of Medical Sciences 8, T2 (30.08.2020): 41–46. http://dx.doi.org/10.3889/oamjms.2020.5181.

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BACKGROUND: The legislative role intended in accordance with the mandate of law number 17 of 2014 concerning the MPR, DPR, DPD, and DPRD in article 365 mentions three functions of the DPRD, namely, legislation, budgeting, and supervision. AIM: This study aimed to determine the legislative role in the achievement of Universal Health Coverage (UHC) in Kolaka Regency. METOHDS: This research method uses a qualitative with four informants selected by accidental sampling. Data obtained through in-depth interviews, observation, and document review. Data triangulation analysis is used to obtain data validity. RESULTS: The results showed that the role of the legislature in the legislative function had not been carried out properly because there were no regional regulations issued by the district government of Kolaka who supports the achievement of UHC and will only conduct academic studies related to JKN, the budgeting function has been carried out well because of Commission III of the District Parliament of Kolaka has provided full support regarding budgeting in the health sector and the oversight function is also well implemented. Parliamentary budget oversight in Kolaka is carried out 3 times a year/per quarter by the DPRD in collaboration with the inspectorate, BPK and APIP by comparing planning with reality on the ground. It was concluded that the legislative role in the achievement of UHC in Kolaka was not fully functioning properly. CONCLUSION: It is expected to immediately formulate and issue regional regulations that support the implementation of the JKN program as a manifestation of the achievement of UHC in Kolaka and involve academic experts in UHC/JKN in formulating the regional regulation.
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Musliamin, Musliamin, Djuanda Nawawi, Rakhmat Rakhmat und Muhammad Tang Abdullah. „The Performance of the Regional People’s Representative Council in Implementing the Legislative and Budgeting Functions in Bone Regency“. International Journal of Multicultural and Multireligious Understanding 7, Nr. 9 (01.10.2020): 93. http://dx.doi.org/10.18415/ijmmu.v7i9.1928.

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The purpose of this study was to describe and analyze the performance of the Regional People’s Representatives Council (DPRD) of Bone Regency in implementing the legislative and budgeting functions. The type of research used is a mixed methodology that combines qualitative methods and quantitative methods. The data source of this research is members of the Bone Regency DPRD 2014-2019 membership period. The results showed that the legislative function was in the medium category, the budgeting function was in the medium category. For this reason, efforts should be made to improve the performance of the DPRD by improving the quality of the human resources of DPRD members and following comprehensive training, especially in the field of legislation and budgeting. Overall the performance of the DPRD Bone Regency 2014-2019 membership period in the implementation of the supervisory function shows a fairly good performance.
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Chohan, Usman W. „The idea of legislative budgeting in Iraq“. International Journal of Contemporary Iraqi Studies 10, Nr. 1 (01.03.2016): 89–103. http://dx.doi.org/10.1386/ijcis.10.1-2.89_1.

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Forestiere, Carolyn, und Riccardo Pelizzo. „Dynamics in Legislative Budgeting in Italy: 1982–2001“. Journal of Legislative Studies 14, Nr. 3 (September 2008): 279–96. http://dx.doi.org/10.1080/13572330802259459.

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Runtunuwu, Prince Charles Heston, und Aisah Tussabaha. „Performance of Legislative Budgeting Institutions on Government Institutions in North Maluku“. Asia Pacific Journal of Management and Education 3, Nr. 3 (20.11.2020): 11–19. http://dx.doi.org/10.32535/apjme.v3i3.962.

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The purpose of this study is to analyze the influence of the role of DPRD budgeting function and organizational commitment on the potential for fraud. This type of research is quantitative research. The sampling technique used is non-probability sampling using the saturated sampling method. The data used are primary data using a questionnaire. Data was successfully collected from 40 respondents who were members of the DPRD Kota Ternate, Tidore Islands City and Sula Islands District. The data processing technique used is multiple linear regression with the help of SPSS. The results showed that there was no influence on the role of the DPRD's budgeting function on the potential for fraud in district / city DPRDs in North Maluku Province, there was a positive and significant effect on organizational commitment to potential fraud in the budget bodies of the DPRD districts / cities of North Maluku province. In addition, the simultaneous statistical test shows that the role of the DPRD budgeting function and organizational commitment has a significant effect on the potential for fraud among members of the DPRD budgeting in North Maluku province.
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Hakim, Abdul, Ondy Asep Saputra und Choirul Saleh. „Policy Determination in E-Budgeting Implementation by the Government of DKI Jakarta – Indonesia“. International Journal of Criminology and Sociology 10 (31.12.2020): 149–67. http://dx.doi.org/10.6000/1929-4409.2021.10.19.

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This research discusses and analyzes the deep comprehensiveness of the process of determining and implementing the E-Budgeting Policy by the Government of the Jakarta Migrant Workers; Research methodology uses a qualitative approach. The research results reveal the effectiveness of the role of actors in the process of implementing E-Budgeting policies determined by several factors, namely: the level of understanding of budgeting procedures and mechanisms (APBD), activeness in providing input in the initial process (Musrenbag), and the ability to accommodate the interests of constituents into programs and concrete activities in the RKPD; the legislative role in implementing E-Budgeting can be mapped out by looking at the actions of the executive and executive, namely: first, the interaction of non-professional making models, is a form of meeting between the executive and the legislature to use the power and authority, use of the budget, process and use; secondly, the associative systemic pattern, is a model of executive and legislative relations that is influenced by political, economic, and social systems, so that the process of formulating the General Budget Policy (KUA) and the Budget Priority and Platform (PPAS) is not value-free because it is influenced by the interests and demands of various interest groups. If there are interests from groups that have more political resources and political power compared to other groups, then they are likely to influence budget decisions.
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Sześciło, Dawid, und Bartosz Wilk. „Can Top Down Participatory Budgeting Work? The Case of Polish Community Fund“. Central European Public Administration Review 16, Nr. 2 (20.11.2018): 179–92. http://dx.doi.org/10.17573/cepar.2018.2.09.

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The article addresses the participatory budgeting (PB), which is one of the most recognised governance innovations of recent decades. This global phenomenon represents in practice a shift towards participatory and collaborative management of public resources at the local level. The purpose of this article is to determine when top down approach to PB might be welcomed, taking into account the characteristics of PB schemes all around the world that they emerged as local initiatives, instigated either by civil society groups or local governments. The analysis is based on the description of the PB example as introduced via country-wide legislation, exhaustively regulating PB procedure. The article examines Polish experience in the field of functioning top down approach to PB. It demonstrates that top down PB can effectively work, if it is accompanied with significant incentives and grants, as well as the extensive autonomy and flexibility of local communities. Polish experience suggests that such an initiative might be relatively successful, yet there is a number of conditions that has to be met in order to ensure the dissemination of legislative model of participatory budgeting. The results have practical implications to central government institutions that consider introduction of some legislative framework for participatory budgeting at the local level. The originality of the research is in the analysis of one of successful stories of the PB introduced via country-wide legislation, and determining when this approach can work, also in other countries.
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Giuriato, Luisa, Alessandra Cepparulo und Matteo Barberi. „Fiscal forecasts and political systems: a legislative budgeting perspective“. Public Choice 168, Nr. 1-2 (17.06.2016): 1–22. http://dx.doi.org/10.1007/s11127-016-0345-4.

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Kang, Kyung-Pyo, und Junki Kim. „The Impact of Legislative Budgeting Power on Fiscal Soundness“. Korean Journal of Public Administration 58, Nr. 2 (30.06.2020): 1–34. http://dx.doi.org/10.24145/kjpa.58.2.1.

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Susanto, Mei. „The Legislative Role in The Budgeting Process in Indonesia (Peran Badan Legislatif Dalam Proses Penganggaran Negara Di Indonesia)“. Negara Hukum: Membangun Hukum untuk Keadilan dan Kesejahteraan 9, Nr. 2 (02.01.2019): 163–80. http://dx.doi.org/10.22212/jnh.v9i2.954.

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In the budgeting process, generally accepted the executive has a role in drafting the state budget and then presenting it to the legislature. The legislative bodies have the right to discuss, debate, and even in some cases make amend, then give approval or rejection of the executive's state budget proposal. The right of the legislative bodies in practice will different, there are three forms: budget making, capacity to amend or reject the executive’s budget proposal and capacity to formulate a budget of its own; budget influencing, capacity to amend or reject the executive's budget proposal, but lacks the capacity to formulate and substitute budget of its own; budget approving, lacks the capacity to amend or reject the executive's budget proposal or to formulate a budget of its own. This article discusses the role of Indonesian legislative bodies namely the House of Representatives (DPR) and the Regional Representative Council (DPD) in the budgeting process. DPR has a strong role in discussing, amend and accepting or rejecting but weak in the capacity to arrange its own budget so-called budget influence, compared DPD which only gives a consideration so-called budget approving. This article suggests a strong and balanced repositioning of the DPR and DPD roles, thereby creating double checks, budget revisions, delays in constitutional important, public debate and resulting in a favorable budget for the people. In addition, it is necessary to strengthen the capacity and supporting resources for the DPR and DPD in order to be equivalent to the executive in budget discussions so as to become the legislative budget making.AbstrakSaat ini, hampir di seluruh sistem ketatanegaraan di berbagai negara, secara umum disepakati bahwa lembaga eksekutif memiliki peran fundamental dalam menyusun draf anggaran negara untuk kemudian dipresentasikan kepada lembaga legislatif. Lembaga legislatif kemudian memiliki hak untuk membahas, memperdebatkan, dan dalam beberapa kasus melakukan perubahan, untuk kemudian memberikan persetujuan atau penolakan terhadap proposal anggaran dari lembaga eksekutif. Hak lembaga legislatif tersebut, dalam praktiknya akan berbeda-beda. Secara umum terdapat tiga bentuk hak lembaga legislatif di antaranya: budget making, legislatif memiliki kapasitas untuk menerima atau menolak proposal anggaran dari eksekutif serta memiliki kemampuan memformulasikan anggaran secara sendiri; budget influencing, legislatif memiliki kapasitas menerima atau menolak proposal anggaran dari eksekutif namun lemah dalam memformulasikan anggaran secara sendiri; dan budget approving, legislatif tidak memiliki kapasitas menerima atau menolak proposal anggaran dari eksekutif termasuk memformulasikan anggaran secara sendiri. Artikel ini membahas peran lembaga legislatif Indonesia yaitu DPR dan DPD dalam proses penganggaran. DPR memiliki peran kuat yakni membahas, mengubah, dan menerima atau menolak namun lemah dalam kapasitas menyusun anggarannya sendiri sehingga disebut budget influencing, dibandingkan DPD yang hanya memberikan pertimbangan sehingga disebut budget approving. Artikel ini menyarankan agar ada reposisi peran DPR dan DPD yang lebih kuat dan berimbang, sehingga akan dapat menciptakan pengawasan ganda, revisi penganggaran yang diperlukan, penundaan anggaran yang memiliki kepentingan konstitusi, debat publik, dan menghasilkan anggaran yang berpihak pada rakyat. Selain itu, diperlukan penguatan kapasitas dan sumber daya pendukung bagi DPR dan DPD agar dapat setara dengan eksekutif dalam pembahasan anggaran sehingga mampu menjadi lembaga legislatif pembentuk anggaran (budget making).
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Douglas, Scott, und Tom Overmans. „Public value budgeting: propositions for the future of budgeting“. Journal of Public Budgeting, Accounting & Financial Management 32, Nr. 4 (31.07.2020): 623–37. http://dx.doi.org/10.1108/jpbafm-05-2020-0066.

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PurposeThe principles of public value management (PVM) have greatly inspired public management practitioners and scholars, but the application of these ideas to the everyday practice and research of government has proven to be more difficult. This article formulates propositions for how the principles of PVM could affect one of the core processes of government: budgeting. These propositions can inspire practitioners and be tested by future researchers.Design/methodology/approachThe article identifies the core principles of PVM and applies these to the budgeting functions of the allocation, management and accountability of public money. This exploration leads to a first conceptualization of “public value budgeting” and generates 12 propositions about how budgeting will change and remain unaltered under the influence of PVM.FindingsThe central argument is that “public value budgeting” could promote more coordination and integration between public funds and community resources, more involvement of societal stakeholders in the budgetary process and more continuous tweaks and changes to the budget. At the same time, legislative vetoes, financial controls and debates about the best use of public money will remain an important feature of public budgeting.Originality/valueThe article forwards the first conceptualization of public value budgeting, connects the literatures on public value and public budgeting, and offers both a practical application of PVM to public budgeting as well as a concrete agenda for future research.
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Mansfeldová, Zdenka. „Executive-Legislative Relations in the Budgeting Process in the Czech Republic“. Czech Sociological Review 41, Nr. 3 (01.06.2005): 443–60. http://dx.doi.org/10.13060/00380288.2005.41.3.06.

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Bourdeaux, Carolyn, und Jason Fernandes. „A Legislative Perspective on Program Budgeting for Public Health in Georgia“. Journal of Public Health Management and Practice 13, Nr. 2 (März 2007): 180–87. http://dx.doi.org/10.1097/00124784-200703000-00015.

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BITOLEUOVA, E. D., und K. KIRDASINOVA. „Local self-government budgeting practice in the Russian Federation“. Bulletin of the National Engineering Academy of the Republic of Kazakhstan 4, Nr. 78 (15.12.2020): 150–54. http://dx.doi.org/10.47533/2020.1606-146x.46.

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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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BITOLEUOVA, E. D., und K. KIRDASINOVA. „Local self-government budgeting practice in the Russian Federation“. Bulletin of the National Engineering Academy of the Republic of Kazakhstan 4, Nr. 78 (15.12.2020): 150–54. http://dx.doi.org/10.47533/2020.1606-146x.46.

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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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Goldfrank, Benjamin, und Aaron Schneider. „Competitive Institution Building: The PT and Participatory Budgeting in Rio Grande do Sul“. Latin American Politics and Society 48, Nr. 03 (2006): 1–31. http://dx.doi.org/10.1111/j.1548-2456.2006.tb00354.x.

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Abstract In the late 1990s, the Workers' Party (PT) government of the Brazilian state of Rio Grande do Sul introduced participatory budgeting, a process in which citizens establish annual investment priorities in public assemblies. This innovation was one of several attempts by incumbent parties to structure political conflict using budget institutions. The character of participatory budgeting is most evident in its policymaking processes and policy outcomes. The process circumvented legislative arenas where opponents held a majority, privileged participation by the PT's voter base, and reached into opposition strongholds. The outcomes favored the interests of potential supporters among poor and middle-class voters. The political project proved vulnerable to its own raised expectations: it failed to sustain the image of clean government; brought tax increases along with fiscal insecurity; and left unfulfilled the participants' expectations for targeted investments. This article highlights the role of participatory budgeting, indeed all budgeting, in partisan actors' institutional choices.
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Odintsova, A. V. „INITIATIVE BUDGETING IN THE SYSTEM OF SPATIAL DEVELOPMENT“. Federalism, Nr. 1 (29.07.2019): 56–71. http://dx.doi.org/10.21686/2073-1051-2019-1-56-71.

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The institution of initiative or participatory budgeting is considered today as the most important prerequisite for increasing the participation of population and business in determining the directions of budgetary resources’ spending and hence in the development of local selfgovernment. To day considerable experience in initiative and participatory budgeting has been accumulated both in Russia and in foreign countries. Taking into account historical features and specific problems, facing a particular territory, various mechanisms of this institution are used. The article deals with the specifics of this form of budgeting and the problems it allows to solve. Basing on the analysis of Russian and foreign experience, the author comes to the conclusion concerning the need of further development of this institution on the basis of the formation of the necessary legislative framework.
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Stienlet, Georges. „De programmabegroting als bruikbaar instrument voor de parlementaire controle“. Res Publica 31, Nr. 2 (30.06.1989): 195–204. http://dx.doi.org/10.21825/rp.v31i2.18879.

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Untill recently the primary emphasis of the budget of the Belgian State was on formal controls of spending. The detailed classification of objects of expenditure was the main control mechanism. The growing needs for managerial control on the proliferation of public organisations turned intrest of the government executive to concerns with the efficient performance of government activities. Program budgeting was introduced as a technical solution for the public management. Legislative action resulting in an expenditure change has become more and more exceptional and shows how extraordinaly skillful must be those who wish to penetrate this budgetary system from outside the executive.Parliament thus remained silent in this debate. However, when linked with the definition of social objectives, budgeting by outputs could be a vehicle for restoring the active role of the legislature in the budgetary process.The general idea is to gain control on budgetary decisions by focusing on the end products of public organisations and on governemental objectives instead of on inputs as personnel, equipment or maintenance. By effective goalsetting, the Belgian Parliament could restore its budgetary authority.
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Bendor, Jonathan, Serge Taylor und Roland Van Gaalen. „Bureaucratic Expertise versus Legislative Authority: A Model of Deception and Monitoring in Budgeting“. American Political Science Review 79, Nr. 4 (Dezember 1985): 1041–60. http://dx.doi.org/10.2307/1956247.

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The empirical literature on the control of bureaus notes that politicians have difficulty observing bureaucratic output, but this insight is rarely represented informal models. To analyze how bureaus use this uncertainty strategically, we develop a model of expertise-based agenda control, building on the Niskanen (1971) and Miller and Moe (1983) tradition. We show that under some plausible conditions, bureaus will underestimate the benefits, and overestimate the costs, of their programs. In the model, politicians are neither passive nor omniscient: they anticipate the bureau's strategic behavior and establish a monitoring system to counteract it. This possibility of detection changes the bureau's behavior: even imperfect monitoring reduces the bureau's deception of the legislature, whether or not the legislature's demand for the bureau's services is concealed. Moreover, uncertainty by itself matters: if the legislature makes it harder for a risk-averse bureau chief to predict demand or penalty, the bureau will restrain its deception.
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Mkasiwa, Tausi Ally. „Budgeting and monitoring functions of the Tanzanian Parliament“. Journal of Accounting in Emerging Economies 9, Nr. 3 (12.08.2019): 386–406. http://dx.doi.org/10.1108/jaee-11-2018-0120.

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Purpose The purpose of this paper is to explore the role of budgeting in the monitoring functions of the Tanzanian Parliament, specifically the monitoring functions of the Parliamentary Budget Committee (PBC). Design/methodology/approach The paper uses Burchell et al.’s (1980) accounting “machines” framework and its development as a theoretical lens to interpret the research findings. Interviews, document analysis and observation were used for data collection. Findings The findings reveal that budget documents were used as learning and answering machines, as they served as the basis for questioning, for checking variances, for reviewing and for conducting monitoring visits. Budgeting procedures were utilized as ammunition machines, as they were used as the basis for expressing legislative officials’ positions and understanding the logic of executive officials’ actions. Research limitations/implications The paper investigates the role of budgeting in a parliamentary setting. However, comparative analysis is missing. Nevertheless, the results provide a foundation for future studies and the opportunity to investigate the role of budgeting in the monitoring functions of other parliaments, especially in emerging economies. Practical implications The study has practical implications directed toward governments, especially in emerging economies. This study suggests that budgeting documents and procedures can be used to overcome the complexities of the PBC monitoring functions. Budgeting is, therefore, essential in the monitoring functions of the PBC, especially in emerging economies. Originality/value The study contributes to the understanding of the role of budgeting in monitoring functions in a parliamentary setting in emerging economies, where such research is lacking. The study also contributes by introducing an “ammunition” role to the theoretical literature on budget use (Simons, 1990, 1991; Abernethy and Brownell, 1999), which is argued to be relevant to politicians and organizations of a political nature, including parliaments.
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Kamlet, Mark S., und David C. Mowery. „The first decade of the Congressional Budget Act: Legislative imitation and adaptation in budgeting“. Policy Sciences 18, Nr. 4 (Dezember 1985): 313–34. http://dx.doi.org/10.1007/bf00135917.

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Biswan, Ali Tafriji, Priscilla Oktiva Rossari und Fajar Alhadi Alhadi. „ARSITEKTUR DAN INFORMASI KINERJA: SUATU UPAYA MENINGKATKAN KUALITAS PENGANGGARAN INSTANSI PEMERINTAH (STUDI KASUS PADA BALAI DIKLAT KEUANGAN MAKASSAR)“. INFO ARTHA 2, Nr. 1 (24.07.2018): 1–10. http://dx.doi.org/10.31092/jia.v2i1.107.

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ABSTRACTBudgeting is an important tool used by the management in carrying out the functions of planning and control, no exception to public sector organizations and government. The Indonesian government continues to implement the best practices of budgeting, one of which is through the implementation of performance-based budgeting.In a performance-based budgeting, the budget is prepared by formulating outputs or outcomes to be achieved. This formulation is done by the respective ministries/agencies in accordance with the functions of their respective organizations. All information related to the performance of then integrated into a document Work Plan and Budget-Ministry/Agency (RKA-K/L) as the basis of discussion of the budget document by the legislative board. However, in practice, ministries/agencies have not been able to compile performance information appropriately. The quality of outputs and outcomes compiled considered not in accordance with the strategic objectives and functions of the ministries/agencies concerned. Another problem related to budgeting is improper planning which led to the absorption of current year's budget to less than optimal. Through this paper, researchers will present problems related to the issue of the budget that comes from the weakness of the architecture and performance information on the ministries/agencies. Responding to the challenges of the need of better budgeting, the government began compiling Arsitektur dan Informasi Kinerja (ADIK) to improve the application of performance-based budgeting approach before. ADIK implementation on Financial Training Center of Makassar gives an overview effort of applying this new architecture. It is expected the new budgeting architecture implemented during Fiscal Year 2016 increases the optimum benefits. Keywords: budgeting, performance-based budgeting, performance information, ADIK. ABSTRAKPenganggaran merupakan alat penting bagi manajemen organisasi, tidak terkecuali organisasi sektor publik, dalam menjalankan fungsi perencanaan dan pengendalian. Instansi pemerintah terus berupaya mengelola praktik terbaik penganggaran, salah satunya adalah melalui penganggaran berbasis kinerja (PBK).Dalam PBK, anggaran disusun dengan merumuskan output atau outcome yang hendak dicapai. Perumusan ini dilakukan oleh kementerian/lembaga sesuai dengan fungsi organisasi masing-masing. Seluruh informasi kinerja diintegrasikan menjadi sebuah dokumen Rencana Kerja dan Anggaran Kementerian Negara/Lembaga (RKA- K/L) sebagai dokumen dasar pembahasan anggaran dengan badan legislatif. Namun pada praktiknya, kementerian/lembaga belum mampu menyusun informasi kinerja dengan tepat. Kualitas output dan outcome yang disusun belum sepenuhnya sesuai dengan sasaran strategis dan fungsi kementerian/lembaga yang bersangkutan. Masalah itu terkait erat dengan perencanaan yang kurang baik sehingga penyerapan anggaran kurang tepat sasaran.Melalui tulisan ini, dipaparkan isu permasalahan terkait anggaran yang bersumber dari lemahnya bangunan informasi kinerja pada kementerian/lembaga. Menjawab tantangan penganggaran yang lebih baik, pemerintah mulai menyusun Arsitektur dan Informasi Kinerja (ADIK) untuk mempertajam penerapan PBK. Penerapan ADIK pada Balai Diklat Keuangan Makassar memberikan gambaran upaya penerapan arsitektur yang baru ini. Diharapkan arsitektur penganggaran baru yang diimplementasikan mulai Tahun Anggaran 2016 ini meningkatkan manfaat penganggaran yang lebih optimal. Kata kunci: anggaran, PBK, informasi kinerja, ADIK.
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Peabody, Bruce. „Popular Constitutionalism and Fisher's Dialogues“. PS: Political Science & Politics 46, Nr. 03 (21.06.2013): 515–18. http://dx.doi.org/10.1017/s1049096513000760.

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As other contributors to this symposium have noted, Louis Fisher has played a major role in shaping debates in such diverse policy battlegrounds as federal budgeting, war powers, and the use of legislative and presidential vetoes. Fisher is also widely (and fairly) credited with spurring interest in “constitutional dialogues”—the “process in which all three branches” along with “the states and the general public” offer separate, competing, and sometimes complementary visions of the Constitution and the values it embodies (Fisher 1988, 3).
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Suntae Yi. „The Study on the Legislative System of Participatory Budgeting in the President Roh's Participatory Government“. Local Government Law Journal 7, Nr. 4 (Dezember 2007): 159–81. http://dx.doi.org/10.21333/lglj.2007.7.4.008.

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M.Si, EFENDI,, und Atika Rahayu. „ANALISIS KETERWAKILAN PEREMPUAN DALAM PEMILIHAN LEGISLATIF“. Qawwam : The Leader's Writing 2, Nr. 1 (30.06.2021): 28–44. http://dx.doi.org/10.32939/qawwam.v2i1.87.

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The representation of women in the legislative field, especially in the election of legislative members in 2019 is quite large and of course will provide balance and color the formulation of laws and regulations, budgeting and supervision with a gender perspective in Sungai Penuh City, so that the presence of women in the political arena is not only a formality. The formulation of the research problem, namely, how is the representation of women in the legislative elections (Case Study at the Sungai Penuh City DPRD 2019)? The research objective is to determine the representation of women in the legislative elections (Case Study at the River City DPRD 2019). This research uses a qualitative approach where data is obtained through field interviews with 5 informants referring to 4 research indicators, namely 1. Socialization 2. Recruitment. 3. Cadreization 4. Communication. The data obtained in the field were analyzed based on the classification of the informants' answers which were described in the results and discussion of the research which was then carried out by the interpreter of the researcher.It is known that the representation of women in the legislative elections (Case Study at the Sungai Penuh City DPRD 2019) from the four research indicators, none of them can represent the voice of women in the Sungai Penuh City DPRD. The lack of maximum presence of women in legislative elections so that they do not get vote support.
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Masrizal, Partini, Muhamad Supraja, Kusmawati Hatta und Syarifuddin Hasyim. „OPPORTUNITIES AND CHALLENGES OF WOMEN LEGISLATIVE CANDIDATES ON ELECTIONS IN BANDA ACEH“. Humanities & Social Sciences Reviews 8, Nr. 1 (17.01.2020): 103–12. http://dx.doi.org/10.18510/hssr.2020.8116.

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Purpose: This research is focused on the public space in the field of politics that explains how women candidates legislative from political parties and local political parties national participate in contestation with the men in the legislative election in 2019 the level of the city Banda Aceh. Methodology: This paper uses qualitative research methods with an ethnographic approach contemporary feminist and collection of data through observation, documentation and semi-structured interviews were conducted with fifteen legislative women candidates of local political parties and national political parties from the electoral districts of Banda Aceh were scattered on 9 districts in Banda Aceh. Main Findings: The findings of this study indicate that there are three forces of elected women candidate to continue to increase each election period: (1) The full support of the family, (2) Grassroots women's community (Balee Inong), (3) The presence of government support through Musrena and Musrenbang forum which became the strength of women's bargaining position in planning and budgeting. Although on the other hand patriarchy culture is still a separate constraint for women working in the public arena. Implications/Applications: The results showed that the dominance of men who are members of local and national political parties in Aceh making space for women in the general election is getting narrower, plus a serial number of women in a legislative candidate sequence that is in the last number makes women, not the candidates featured in his political party. But the election of women in the legislature is much better than the previous period. Novelty: The political arena became a force for women of Banda Aceh in scraping patriarchy culture that has been very inherent to Acehnese people wrapped in a religious culture or the habit of Acehnese people who put women into numbers two in development.
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Kharisma, Bayu, und Kodrat Wibowo. „Consistency of Planning and Budgeting of Basic infrastructure in West Java Province“. Economics Development Analysis Journal 8, Nr. 1 (22.03.2019): 65–80. http://dx.doi.org/10.15294/edaj.v8i1.28129.

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Planning and budgeting play an essential role in achieving development goals in the national and regional scale, especially fundamental development such as infrastructure. Development planning documents through the Medium-Term Expenditure Framework (MTEF) approach presents the relationship between policy priorities and available budgets. The development planning document is implemented annually through the Regional Development Budget (APBD) through a Public Expenditure Management (PEM) approach. Consistency between the two documents is needed to achieve development goals. The purpose of this study is to analyze the consistency between the MTEF and PEM in the Regional Medium Term Development Plan (RPJMD) and the realization of the APBD on basic infrastructure in West Java Province during the period 2016-2017. The research used a method of comparing programs and budgets according to the number, variance, and percentage of changes between MTEF and public budget management and Analytic Hierarchy Process (AHP). The results showed that the MTEF and PEM in infrastructure in West Java were not consistent. The difference was caused by the difference in agreement; where MTEF is an agreement between the executive only and PEM is approved by the executive and legislative. Keywords: Consistency, MTEF, PEM, planning and budgeting, infrastructure, AHP.
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Cunagin, Wiley D., und Perry M. Kent. „Reliability of Traffic Data“. Transportation Research Record: Journal of the Transportation Research Board 1625, Nr. 1 (Januar 1998): 18–25. http://dx.doi.org/10.3141/1625-03.

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The results of an investigation into reliability of traffic data are presented. Accurate and reliable traffic data are essential to a wide variety of transportation applications, including pavement and bridge design and performance evaluation, programming, planning, and budgeting activities, as well as legislative and administrative policy development. Millions of dollars are spent each year to collect, process, and disseminate these data to users. The development of the AASHTO reliability concept for pavement design was investigated and expressions for traffic data variability were developed. Extensive actual traffic data files were analyzed. The resulting statistics were used to determine the importance of traffic data variability on the reliability of traffic projections for pavement design.
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Riyanto, Riyanto, Isang Gonarsyah, Akhmad Fauzi und Arya Hadi Dharmawan. „KORUPSI DALAM PEMBANGUNAN WILAYAH: SUATU KAJIAN EKONOMI POLITIK DAN BUDAYA“. Jurnal Ekonomi dan Pembangunan Indonesia 8, Nr. 2 (01.01.2008): 123–45. http://dx.doi.org/10.21002/jepi.v8i2.168.

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The main objective of the stuajl is to analyze the political economic and cultural factors aflecting corruption in regional economic development during decentralization era in Indonesia. The research uses both qualitative and quantitative methodology to elaborate the process of policy making in budgeting and in formulating regional regulation (Perda). Three districts were chosen as case studies i.e. Kabupaten Solok, Kabupaten Sukoharjo and Kabupaten Kutai Kartanegara. The results of the stuajl indicate that corruption has already emerged since the begining of decision making process in the executive as well as legislative agencies. The findings show that political economic and cultural factors are strongly aflecting the corruption in regional development in the autonomy era.
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Funk, Kendall D., und Andrew Q. Philips. „Representative Budgeting: Women Mayors and the Composition of Spending in Local Governments“. Political Research Quarterly 72, Nr. 1 (16.05.2018): 19–33. http://dx.doi.org/10.1177/1065912918775237.

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One potential consequence of increasing women’s numeric representation is that women elected officials will behave differently than their men counterparts and improve women’s substantive representation. This study examines whether electing women to local offices changes how local government expenditures are allocated in ways that benefit women. Using compositional expenditure data from more than 5,400 Brazilian municipalities over eight years, we find significant differences in the ways men and women mayors allocate government expenditures. Our findings indicate that women mayors spend more on traditionally feminine issues, and less on traditionally masculine issues, relative to men mayors. In regard to specific policy areas, we find that women spend more on women’s issues, including education, health care, and social assistance, and less on masculine issues, including transportation and urban development, relative to men mayors. We further find that women’s legislative representation significantly influences the allocation of expenditures as a larger percentage of women councilors increases spending on traditionally feminine issues, as well as education, health care, and social assistance, relative to other policy issues. These findings indicate that women local elected officials improve women’s substantive representation by allocating a larger percentage of expenditures to issues that have historically and continue to concern women in Brazil.
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RADIONOV, Yurii. „PROGRAM-TARGET METHOD OF BUDGETING: IMPLEMENTATION PROBLEMS AND DEVELOPMENT PROSPECTS“. Economy of Ukraine 2018, Nr. 2 (02.02.2018): 21–38. http://dx.doi.org/10.15407/economyukr.2018.02.021.

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The author examines the state of implementation of the program-target method into the budget system of Ukraine. It is noted that despite the existing legislative and regulatory framework, the actual application of this method has certain shortcomings. The reason is that participants in the budget process do not always adhere to provisions of the Budget Code of Ukraine and other regulatory requirements, for example, concerning the timely approval and completeness of information in the passports of budget programs. Besides, the objectives of the budget program and its main tasks are not always properly determined, which reduces the ideology of the program-target method and makes it impossible to exercise control over effective use of budget funds. A hypothesis is advanced that the main reasons for the incomplete implementation of the program-target method are imperfection of existing economic institutions, unpredictable budgetary policies and quite frequent changes in strategic objectives. In this regard, there is a need to reform the budget system and establish new financial and economic institutions. These new institutions should take an active part in shaping the budget, identify priorities and fully meet the current needs of citizens. Given the difficult socio-economic situation in the country, the program-target method is justifiably applicable. Therefore, when forming the budget, attention is to be focused on the need to: analyze the current problems of the economy and social sphere; apply an integrated approach to solving the problems; determine clear priorities; and focus the fund managers on the effectiveness of using the limited budgetary resources. The allocation of funds from the budget for a specific purpose and their effective use would contribute to stabilization of the financial system and sustainable dynamics of the country’s socio-economic development.
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Huseraș, Alin Teodor, und Valentin Pîrvuț. „Study on the Financing of the National Defense System, Public Order and National Security in Romania“. International conference KNOWLEDGE-BASED ORGANIZATION 26, Nr. 2 (01.06.2020): 37–43. http://dx.doi.org/10.2478/kbo-2020-0050.

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AbstractThis paper aims to review the legislative framework that regulates the organization and operation of the National Defence System, Public Order and National Security in Romania. And then, analyse the expenditures of the main public domains that are included in the concept of extended national security. Public spending is an extremely important component of the state budget, through which, according to the needs of society, a percentage of public resources is allocated in order to meet those needs, as well as for the development of public sectors of interest. This scientific paper is divided into two sections: the first chapter considers the theoretical approach of the legislative framework, the organization of the system (N.D.S.P.O.N.S.), the presentation of the objectives and main directions of action promoted by the National Strategy of Defence; the second chapter, is an quantitative analysis, which summarise the case study of expenditure in public sectors of national interest, with focus on the following areas: defence; public order; national security; health; and education. Therefore, based on these data, Romania’s position is analysed, compared to the average of European countries (EU27), in terms of the maturity level of the public resource budgeting/spending.
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Silaban, S.E, Dr Pasaman. „The Role Of Government’s Executive And The Legislative Body In Budgeting Management On Realization Of Local Government’s Good Governance“. IOSR Journal of Humanities and Social Science 19, Nr. 5 (2014): 61–70. http://dx.doi.org/10.9790/0837-19526170.

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Hidayah, Lili Naili, Raffles Raffles und Pahlefi Pahlefi. „Pengelolaan Coorporate Social Responsibility Menurut Peraturan Perundang-undangan di Indonesia“. Wajah Hukum 4, Nr. 2 (19.10.2020): 331. http://dx.doi.org/10.33087/wjh.v4i2.241.

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Corporate Social Responsibility (CSR) is one of the obligations that must be carried out by companies in accordance with the contents of article 74 of Law Number 40 of 2007 concerning Perseroan Terbatas. The purpose of this study is to find out about the ideal management of CSR for limited liability companies. This research is a normative study, using a conceptual approach and legislative approach. Based on the results of the study found that the CSR obligation norms for the company seem indecisive, because Social Responsibility has not been explicitly set about CSR mechanisms specifically in regulations, standards "propriety” and “reasonableness” in CSR budgeting, the form of implementation and who is competent in assessing the reasonableness and propriety must be clearly regulated in government regulations so that CSR management is directed and measurable.
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Haliah, Haliah. „A study of performance model development and good governance budgeting“. International Journal of Law and Management 63, Nr. 3 (27.02.2021): 301–19. http://dx.doi.org/10.1108/ijlma-11-2016-0122.

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Purpose The purpose of this study is to empirically examine the influence of politics, culture and regulation on the budgetary slack and its impact on performance. Specifically, the purpose of this study is to analyze the influence of culture, politics and regulation on budgetary slack and performance in local government. Design/methodology/approach Studies to develop model pengangaran good (good governance budgeting). Using the survey method. The total sample is 300 respondents in seven local governments in West Sulawesi. Respondents from the executive and legislative participate in the preparation of budgets in local government. The research instrument in questionnaire is tested using GSCA. Findings The third structural coefficient of the relationship is positive, indicating all three positive relationships. That is, the higher political, cultural, regulatory, will result in the higher budgetary slack. Thus, if one wants to reduce the budgetary slack, then one needs to reduce the problems of politics, culture and regulations. Other results obtained (a) significant political, cultural and regulatory effect on performance either directly or indirectly through budgetary slack. The sixth structural coefficient of the relationship is positive, indicating all six positive relationships. That is, the higher political, cultural and regulatory variables will lead to higher performance either directly or indirectly through budgetary slack; (b) information asymmetry and budgetary slack significantly affect performance. The second structural coefficient correlation is positive, indicating both positive relationships. That is, the higher information asymmetry and budgetary slack will result in higher performance; (c) budgeting participation moderating influence budgetary slack variables that are false and strengthen moderation. That is, the higher the value of participation budgeting (M) affects increasing influence through budgetary slack (Y1) on the performance (Y2). Research limitations/implications The results showed that the political, cultural and regulatory variables significantly affect the budgetary slack. The structural coefficient of the relationship of these three variables had positive-marked, indicating that the relationship of all those three was positive. Thus, the higher political, cultural and regulatory variables will result in higher budgetary slack. Political, cultural and regulatory variables significantly affected the performance both directly and indirectly through budgetary slack. Structural coefficient of the relationship of those six had positive-marked, indicating that the relationship of all those six was positive. Thus, the higher political, cultural and regulatory variables will lead to higher performance both directly and indirectly through budgetary slack. Originality/value This paper conducts a research on mediation effect of budgetary slack in relationship between politics, culture and regulation toward performance; this research retests the research result from Fisher (2002) about information asymmetry and performance, Rubin (1993) about political, budgetary slack and performance, Scott (2000) about regulatory, budgetary slack and performance, Indriantoro (2000) about mediation of budgetary slack in relationship between politics, culture and regulation toward performance and Mardiasmo (2005) about budgetary slack and performance. No studies have examined this kind of relationship simultaneously. location of study (no previous research for this relationship): local governments in West Sulawesi.
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Astanakulov, Olim. „National projects and government programmes: functional algorithm for evaluating and modelling using the Data Science methodology“. Economic Annals-ХХI 183, Nr. 5-6 (04.06.2020): 51–59. http://dx.doi.org/10.21003/ea.v183-05.

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Programme and target planning procedures in Russia have a lot of shortcomings, related to the selection of priority goals, establishment of criteria for evaluating the effectiveness of target programmes, as well as achievement of goals, development of a system of performance indicators, and so on. In addition, the problem of the lack of a high-quality theoretical and legislative framework for the transition to budget expenditures planning in accordance with the principles of result-oriented budgeting remains urgent. The purpose of this paper is to develop a functional fuzzy computing algorithm for modelling the evaluation of government programmes using neural networks. As a part of this work, we obtained stable results in the form of creating a neural network that can analyze government projects using a multi-criteria method, taking into account the root-mean-square error, with an accuracy of up to 95%. The analysis criteria cover all effective areas for predicting the correct use of the government projects by implementing them in the government systems.
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Prihati, Prihati, Arizal Arizal und Alexsander Yandra. „The Mayor's Political Leadership in HIV/AIDS Prevention and Control in Pekanbaru City“. JOELS: Journal of Election and Leadership 2, Nr. 1 (15.01.2021): 1–6. http://dx.doi.org/10.31849/joels.v2i1.5886.

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The AIDS Commission (KPA) is an institution formed in 2013 that has the function of leading, managing and coordinating efforts to prevent and control the Human Immunodeficiency Virus (HIV)/Acquired Immunodeficiency Deficiency Syndrome (AIDS) which is chaired directly by the Mayor of Pekanbaru. This paper aims to understand, examine in-depth and explain how the Mayor's leadership is in the prevention and control of HIV/AIDS in Pekanbaru, including Regional Apparatus Organizations, Health Organizations and Non-Governmental Organizations. This study uses a qualitative method with informant withdrawal techniques through Stratified Sampling, converted to the Snow Ball technique. This study showed that the mayor leadership in preventing and overcoming AIDS was autocratic due to the policies were made in the form of mayor regulations. The decisions were made only from the Mayor, causing weaknesses including unclear policy objectives, budgeting, and ambiguity regarding oversight by the legislative institution (DPRD) of Pekanbaru. It has an impact on communication, resources, disposition and bureaucratic structures.
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Ubungen, Ronnel Santarita, Vilma B. Ramos und Rosemarie Riguer Casimiro. „Analyzing Bottom-Up Budgeting and Assistance to Disadvantaged Municipalities Program: Toward Participatory Budget Implementation in the First Legislative District of Nueva Ecija in the Philippines“. Journal of Public Administration and Governance 10, Nr. 3 (14.09.2020): 288. http://dx.doi.org/10.5296/jpag.v10i3.17689.

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From 2014 to 2016, the Province of Nueva Ecija has been a constant beneficiary of the Bottom-up Budgeting (BuB) program. However, the change in administration and priority programs since June 2016 has resulted not only in the change in nomenclature from BuB to Assistance to Disadvantaged Municipalities (ADM) Program but also to the shift in focus in terms of budget share and activity options. While both programs are into breaking the cycle of poverty and empowering the local communities, there are differences among the two that needs further attention. The paper evaluates the implementation of the BuB program in the first legislative district of Nueva Ecija from 2014 to 2016 and analyzes the trend as as bases for the crafting of programs at par with the recent and future developments. The study employed descriptive qualitative research design particularly, content analysis to answer the research question. The study found out that a more responsive ADM program entails greater participation from the stakeholders such as civil society organizations with the technical guidance of the local government units.
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Stanisevski, Dragan, und Luke Fowler. „Is california broke or is its budgeting system broken? empirical examination of the budget affordability, the institutional arrangements, and the growth of deficits in California“. Journal of Public Budgeting, Accounting & Financial Management 27, Nr. 3 (01.03.2015): 377–402. http://dx.doi.org/10.1108/jpbafm-27-03-2015-b004.

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Since the 1978 adoption of Proposition 13 California’s fiscal conditions have steadily deteriorated. This article questions whether this fiscal deterioration is due to a lack of budget affordability or of institutional ineffectiveness. In examining the institutional ineffectiveness of California’s budget system the article focuses on: (1) general revenue mobilization, (2) expenditure mandates in education, and (3) legislative party divisions in face of supermajority requirements. To this end, the article develops a pre-post regression model that analyzes the factors that influenced the state budget balances. The article finds that California’s deteriorating fiscal conditions are strongly influenced by the declining effective tax rate. The study also finds that increases in education spending are a statistically significant factor, but finds mixed support for the argument that political divisions drive California’s budget deficits.
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Samsul, Samsul, und Mohd Fauzi Abu Husen. „The Empowerment of The Council of Advising and Preservation of Marriage (BP4) in Building Sakinah Families“. Justicia Islamica 17, Nr. 2 (12.11.2020): 281–98. http://dx.doi.org/10.21154/justicia.v17i2.2087.

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Every time a household is built, there is certainly a hope of achieving happiness, sakinah, mawaddah wa rahmah, which is the purpose of marriage. Divorce can be carried out as an emergency exit, and it is not an urgent thing that must be done, but the most hated of permissible things. Divorce cases in the Religious Courts of Lampung Province increase every year, which shows that the performance of BP4 Lampung has not been optimal. Therefore, it needs to be evaluated scientifically. The objective of this study is to find a form of reconstruction of the work management of BP4 Lampung in building a sakinah family. This study used qualitative research with a descriptive-analytical type. The approach used interviews, documentation, and observation. The work management of the BP4 Lampung in realizing the sakinah family includes: First, the selection of management and organizational members who have spiritual, cultural, and intellectual dimensions; Second, the provision of honorary and social security; Third, training and development or competency development and training. Reconstruction that can be carried out is budgeting, where after the issuance of the law on regional autonomy, then BP4 Lampung, which is a partner of the Ministry of Religion and related agencies in improving the quality of marriage by developing the sakinah family movement, should get attention in the whole budgeting problem by the government, so that this program can be run optimally. To policy makers, both from the legislative and executive elements, along with the scholars, they should be proactive in paying attention to and following up on very complex Muslim problems, especially in the realm of Islamic family law and at the same time damaging the morals and values of the society in general. In this case, the most important problem is the prevalence of divorce practices in Lampung which have a negative impact on the psychological development of families.Setiap terbangunnya rumah tangga, tentunya ada sebuah harapan tercapainya kebahagiaan, sakinah, mawaddah wa rahmah, begitulah tujuan dari perkawinan. Perceraian dapat dilakukan sebagai emergency exit, dan bukanlah hal urgen yang harus dilakukan, melainkan kebolehan yang dibenci. Kasus perceraian di lingkungan Pengadilan Agama Provinsi Lampung tiap tahun meningkat, hal ini menunjukkan bahwa kinerja BP4 Lampung belum berjalan optimal, sehingga perlu dievaluasi secara ilmiah. Penelitian ini bertujuan untuk menemukan bentuk rekonstruksi terhadap manajemen kerja BP4 Lampung dalam membangun keluarga sakinah. Penelitian ini merupakan penelitian kualitatif dengan jenis deskriptif-analitis. Pendekatan yang digunakan menggunakan wawancara, dokumentasi dan observasi. Manajemen kerja BP4 Lampung dalam mewujudkan keluarga sakinah di adalah; Pertama, penjaringan pengurus dan anggota organisasi yang memiliki dimensi spiritual, budaya, dan kecerdasan. Kedua, pemberian honorarium dan jaminan sosial, Ketiga, training and development atau pengembangan kompetensi dan pelatihan. Upaya rekonstruksi yang dapat dilakukan adalah melalui budgeting, di mana pasca lahirnya undang-undang tentang otonomi daerah, maka BP4 Lampung yang merupakan mitra Kementerian Agama dan instansi-instansi yang terkait dalam tugas meningkatkan mutu perkawinan dengan mengembangkan gerakan keluarga sakinah, seharusnya mendapatkan perhatian dalam masalah penganggaran secara utuh oleh pemerintah. Sehingga program ini dapat berjalan dengan maksimal. Kepada para penentu kebijakan, baik dari unsur legislatif maupun eksekutif, beserta para ulama’ agar proaktif dalam memperhatikan dan menindak lanjuti permasalahan umat muslim yang sangat kompleks khususnya pada ranah hukum keluarga Islam dan sekaligus dapat merusak akidah dan akhlak masyarakat secara umum. Di mana, permasalahan terpentingnya adalah, tentang maraknya praktik cerai gugat di Lampung yang berdampak negatif terhadap perkembangan psikologis keluarga.
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Azis, Ardhana Ulfa, und Mia Siscawati. „Janus Faced of Women's Parliament Family Line: Representation of Women in Politics and Party Oligarchy“. International Journal of Multicultural and Multireligious Understanding 8, Nr. 2 (02.02.2021): 117. http://dx.doi.org/10.18415/ijmmu.v8i2.2404.

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The implementation of affirmative quota policies by political structures, especially political parties as one of the elements of the political infrastructure, has provided the widest possible opportunity for women to be directly involved in the political process, such as becoming members of parliament to carry out over sight, budgeting, and legislative functions: the making and policymaking and political decisions. This research examines how women in the family path of the 2019’s election results, on the one hand, their faces are seen as political representatives of women in parliament, but on the other hand, they are also seen as representatives of the interests of party oligarchy in parliament. We explored the filling of affirmative quotas for female parliamentary candidates from the family line by political parties which allowed us to identify women parliamentarians from the family line as having two faces, namely as women's political representatives as well as party political representatives. In a stronger party oligarchy, we argue that filling the affirmative quota of female parliamentary candidates from the family line apart from being urged by the affirmative quota policy for 30%women's political representation, is also motivated by the interests of party oligarchy. We adopt the thoughts of Anne Phillips (1991) about the politics of presence which sees that women's representation in parliament starts from the number, not from the policies they produce.
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Anggono, Bayu Dwi. „Telaah Peran Partai Politik untuk Mewujudkan Peraturan Perundang-Undangan yang Berdasarkan Pancasila“. Jurnal Konstitusi 16, Nr. 4 (28.01.2020): 695. http://dx.doi.org/10.31078/jk1642.

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Penerapan Pancasila sebagai cita hukum bangsa Indonesia dan sekaligus sumber segala sumber hukum negara masih menghadapi sejumlah permasalahan salah satunya kemauan politik pembentuk peraturan perundang-undangan yang merupakan anggota Partai politik. Akibat pembentukan yang tidak bersumber pada Pancasila maka peraturan perundang-undangan yang diberlakukan di pusat maupun daerah menimbulkan permasalahan. Permasalahan yang dibahas dalam tulisan ini mengenai cara meningkatkan peran partai politik untuk mewujudkan peraturan perundang-undangan yang berdasarkan kepada nilai-nilai Pancasila. Metode pendekatan yang dipergunakan dalam tulisan ini adalah dengan pendekatan konseptual, dengan mendasarkan pada kedudukan Pancasila sebagai cita hukum, serta fungsi partai politik dalam negara demokratis. Temuan yang didapat yaitu fungsi legislasi sering dikesampingkan dibanding fungsi pengawasan dan anggaran, politik mayoritas menjadi dasar pemikiran para pembuat peraturan perundang-undangan dan bukan ukuran ideologi atau konstitusional, pragmatisme perekrutan calon anggota parlemen, serta adanya perilaku korupsi legislasi. Untuk meningkatkan peran partai politik mewujudkan peraturan perundang-undangan yang berdasarkan pada Pancasila dapat dilakukan dengan cara mewajibkan Parpol di semua tingkatan menyusun desain politik legislasi dalam masa kampanye Pemilu, kepengurusan Parpol dibagi ke dalam 3 (tiga) komponen salah satunya calon anggota lembaga perwakilan, ketegasan Parpol untuk menarik atau mengganti anggotanya di lembaga perwakilan yang lalai dalam menjalankan politik legislasi Pancasila, memasukkan kurikulum pendidikan Pancasila dalam pengkaderan anggota Parpol secara berjenjang dan berkelanjutan, dan negara segera membuat panduan atau pedoman sebagai dokumen resmi dalam menafsirkan dan memahami sila-sila Pancasila.The application of Pancasila as the legal idealsm of the Indonesia and as the source of all legal sources still dealing with some problems, one of which were the political will of laws and regulations maker which are the members of political parties. As a result of the formation that does not originate from Pancasila, the laws and regulations that are enforced at the central and regional levels cause problems. The issues discussed in this paper are about how to increase the role of political parties to refine laws and regulations based on Pancasila values. The method of approach used in this paper is a conceptual approach, based on the standing of the Pancasila as a legal idealism, as well as the function of political parties in a democratic country. The findings obtained are that the legislative function is often ruled out compared to the controlling and budgeting functions, political majorities become the rationale for legislators and not ideological or constitutional measures, pragmatism for recruiting parliament candidates, and the existence of corrupt behaviour in the legislation. To increase the role of political parties in refining laws and regulations based on Pancasila can be done by requiring the political parties at all levels to construct political legislation design in the election campaign period, management of political parties are divided into three (3) components one of which members of the legislature candidate, the firmness of political parties to withdraw or change the members in the legislature that fail to implement the Pancasila political legislation, including the Pancasila education curriculum in the cadre of political party members gradually and continuously, and the state immediately made guidelines as official documents in interpreting and understanding the Pancasila principles.
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YUSHKO, Serhii. „ROLE OF TAX RECEIPTS IN THE FORMATION OF BUDGET REVENUES“. WORLD OF FINANCE, Nr. 3(60) (2019): 139–49. http://dx.doi.org/10.35774/sf2019.03.139.

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Introduction. Clarification of the role of tax receipts in the formation of budget revenues, the dynamic analysis of their absolute and relative values both for the consolidated budget and for the levels of the budget system in the context of constant adjustment of budget and tax legislation becomes relevant and timely, which requires a return to the consideration of this issue. Purpose of the paper is to deepen the theoretical and practical foundations of the nature, composition and structure of tax receipts, their role in filling budgets of different levels. Results. The article demonstrates the inconsistency of the norms of budget and tax legislation that took place before 2011 in the context of determining the composition of tax payments. It is explained the need for preliminary adjustment of the reporting indicators of the treasury before conducting a dynamic analysis of budget revenues. The decisive role of tax revenues in the formation of budget revenues is shown, the dynamics of their actual and real values is presented, the list of budget-forming taxes and fees of consolidated, state and local budgets is named. The role of local taxes and fees in generating revenue for local government budgets is determined. The nature and results of legislative changes in the composition of taxes and fees for the period 2010–2019 are explained. The proportions of differentiation of taxes and fees between budgets are determined and demonstrated, it is shown that the processes of decentralization of funds mainly occur at the level of local budgets, the share of tax revenues of the state budget in the country’s consolidated budget remains stably high. The change in the proportions of the distribution of tax revenues between budgets within the framework of the consolidated budget as a result of the begun practice of forming united territorial communities is demonstrated. Conclusions. A further increase in the importance of tax receipts in budgeting at all levels should be directed towards improving the economic conditions of business entities and their employees, multiplying their income and profits as a real source of funds for filling budgets, rather than being the result of formal changes budget and tax laws.
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Figueiredo, Iara Veloso Oliveira, Mônica Silva Monteiro de Castro, Gabriela Drummond Marques da Silva, Wanessa Debôrtoli de Miranda, Helvécio Miranda Magalhães Júnior und Rômulo Paes-Sousa. „Judicialization of administrative measures to tackle the COVID-19 pandemic in Brazil“. Revista do Serviço Público 71 (28.08.2020): 189–211. http://dx.doi.org/10.21874/rsp.v71i0.4998.

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This article studied the judicialization processes related to the pandemic of the new coronavirus, within the scope of Administrative Law. The cases that reached the Brazilian Federal Supreme Court (FSC), available at the “Painel de Ações COVID-19”, were analyzed, as well as a sample of the cases that reached the state courts, obtained through journalistic reports, consolidated on the “Consultor Jurídico” website. Descriptive analysis and content analysis techniques were used, in the thematic mode, for both sources of information. The following variables were analyzed: procedural classes groups, procedural classes, main subject, notification date, time until the first decision, decisions, decisions groups, and total of cases archived remotely. Near 34% of the actions referred to the flexibilization or tightening of people circulation restrictive measures and the opening of commerce and services, and another 34% referred to budgeting issues, mainly dealing with the suspension of state debts and untying resources to combat the pandemic. The median time until the first decision made by the FSC was less than five days for all categories. The judicialization of COVID-19 pointed out already known flaws in public health and social policies in Brazil, and it can boost several attitudes, both by the Legislative and the Executive, to mitigate these problems. This article demonstrates the importance of observing the responses brought by the judicialization, and of the dialogue between the three powers, to deal with the demands of the pandemic better and with several other demands of society.
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Pasuruan, Soentoro Universitas Merdeka. „PENERAPAN KEBIJAKAN POLA KOMUNIKASI PADA JARING ASPIRASI MASYARAKAT YANG DILAKSANAKAN DI DPRD KOTA PASURUAN PROVINSI JAWA TIMUR“. DIA: Jurnal Ilmiah Administrasi Publik 15, Nr. 2 (15.11.2017): 20. http://dx.doi.org/10.30996/dia.v15i2.1912.

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This process the researchers tried to describe the symptoms as the symptoms manifest themselves on observation in the meaning to collect data that is raised through the experience of the subject.From this research, it can conclude: Basic policy implementation public aspirations network which still not exist in particular, and refer to Peraturan Walikota Pasuruan No. 16 Tahun 2013, (1) Lack of development plan socialization at the village and sub-district cause of less people participation in development plan process or musrenbang (musyawarah rencana pembangunan). Musrenbang results as a form of public aspirations network is not optimal yet, because of the unavailability of human resources personnel who have competence in planning activities at the village and sub-district. (2) Public participation of Pasuruan relation to the budget process, in the case process of participations are considered false: Legislative has not been able to encourage public participation in the budget process of Pasuruan, both in terms of participation and policies of regional planning and budgeting process. People of Pasuruan independently has not been able to formulate problems and draw up a program of proposed activities to resolve these issues, so that people do not have a sense of belonging to the planning of the development. (3) The effectiveness and efficiency of policy implementation public aspirations network by the institution of Pasuruan Parliament if it focuses on participatory planning based on the problems and needs of the community can be obtained through the investigation of problems and needs.
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Kanyi, Eric Ng’ang’a, und David Minja. „Compliance of Budgeting Practices to Budgeting Norms by Government Entities in Kenya: A Case of the Legislature“. International Journal of Current Aspects 3, Nr. III (27.06.2019): 122–34. http://dx.doi.org/10.35942/ijcab.v3iiii.35.

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The enactment of Constitution of Kenya in 2010 resulted to far reaching changes on the management of public resources in Kenya. One of the key departures from the past is the enhanced role of the Legislature in public finance oversight. The Constitution empowered the Legislature to provide oversight and accountability over the use of public finances including budget approval for all government entities as well as ensuring all government entities follow laid down procedures on budgeting. Given this power, the question is whether the Legislature is employing budgeting practices which are in conformity with the established norms on budgeting in preparing its own budget as well as adopting best budgeting practices. This is premised on the fact that the Legislature will not be able to authoritatively impose sanctions to government entities for financial malpractices as a result of poor budgeting practices if the Legislature itself is not following budgeting practices put in place. Thus, the objective of the study was to assess the compliance of budgeting practices to established norms on budgeting in the Legislature. The study used descriptive design. The target respondents were the employees of the administrative arm of the Legislature, that is, the Parliamentary Service Commission in the Directorate of Finance and Accounting and the Directorate of Budget based at Parliament Buildings in Nairobi. These two directorates were selected for the study because they conversant with budgeting practices in the public sector and are both involved directly and indirectly with budgeting in the Legislature. The data for the study was collected from primary source through administration of questionnaires. The Study used descriptive statistical technique since the research was intended to describe the existing budgeting practices in the Legislature. The results revealed that generally, the Legislature has adhered to the established norms on budgeting in its budgeting processes (budgeting practices) as well as adopting budget best practices. However, the study revealed a number of issues that need to be addressed by the Legislature to improve on the budgeting practices. Thus, study recommends that certain aspects of budgeting practices within the Legislature be reviewed. The critical recommended aspects of budgeting practices which need to be reviewed include among others having a budget manual in place, aligning the budget with the strategic plan and goals, basing resource allocation to various activities on cost benefit analysis as well as involving the critical stakeholders during budgeting. The study recommends the need to expand the scope of the study to include other government entities with different characteristics compared to the Legislature. The study recommends further research examine whether adherence of budgeting practices to budgeting norms in public budgeting results to prudent utilization of public resources and efficient delivery public goods.
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Rahmah, Amala, James Blogg, Nurlan Silitonga, Muqowimul Aman und Robert Michael Power. „The health of female prisoners in Indonesia“. International Journal of Prisoner Health 10, Nr. 4 (09.12.2014): 252–61. http://dx.doi.org/10.1108/ijph-08-2013-0038.

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Purpose – Indonesian law provides prisoners with basic rights, including access to education, health care and nutrition. Yet, structural and institutional limitations, notably overcrowding and under-resourcing, prohibits penal institutions from fulfilling these commitments for female prisoners. The purpose of this paper is to explore their health concerns. Design/methodology/approach – Six prisons and one detention centre were researched, comprising: female prisoners (n=69); clinical officers (six); clinic heads (seven); wardens (seven); heads of prisons (seven); and a Directorate representative. Data were collected through observation, focus group discussions, in-depth interviews and a semi-structured questionnaire. Raw data were transcribed and analysed thematically, adopting the General Principles of Grounded Theory. Findings – Both “formal” and “informal” health-coping strategies were dependent upon a range of factors which determined access to treatment, medicines and other items procured both inside and outside of the prison, as well as referral services. Informal systems of support existed for women, especially in regard to pregnancy and raising of babies born in detention. Systems that maintain harmony within cell blocks were identified as an important informal coping strategy. Originality/value – This research is important in informing policy and practice. There is a clear need for gender-sensitive legislative frameworks, penal policies and prison rules to ensure women's needs are addressed. The identified coping strategies were considered viable, but do not replace the need for a health system providing women prisoners with levels of care as available in the community, including commensurate budgeting, personnel, access and referral to more specialised external health services.
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Gurtueva, Fatima Alibekovna. „Specificity and elements of the mechanism of budget monitoring in the current conditions of the Russian Federation“. Национальная безопасность / nota bene, Nr. 3 (März 2021): 24–34. http://dx.doi.org/10.7256/2454-0668.2021.3.35988.

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The current situation of the Russian financial system is far from being stable, and is constantly exposed to risks, many of which pose a threat to its security. Overcoming these circumstances is impossible without reforming the mechanism of budget monitoring and treasury support in the country as the innovative instruments, the implementation which in the Russia Federation is at the nascent stage. The goal of this article consists in the analysis of the concept of “budget monitoring”, and determination of its elements in the current conditions. The subject of this research is the financial relations emerging in the course of establishment of budget monitoring in Russia. For achieving the set goal, the author employs the general scientific methods of dialectical, comparative-systemic, and structural-layered analysis. The information framework is comprised of the normative legal financial documents of the Russian Federation and periodical publications of the national economists. The author reveals the ambiguity of approaches towards discerning the content of budget monitoring in the Russian science and practice. The author carries out the original systematization of the elements of budget monitoring (target component, subject-object composition, stages, methods, etc.). The article determines the role of treasury support, as well as outlines the key vectors of its modernization with consideration of the recent legislative innovations along with the gaps and difficulties occurring in practice. The acquired results are valuable for the financial authorities, as well as for researchers, pedagogues, master’s students, and postgraduates majoring in the budgeting process.
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Damayanti, Ratna Ayu. „HUBUNGAN KEAGENAN PEMERINTAHAN DAERAH DALAM KONTEKS ANGGARAN: SEBUAH AGENDA REKONSTRUKSI“. EKUITAS (Jurnal Ekonomi dan Keuangan) 15, Nr. 2 (17.09.2018): 149–71. http://dx.doi.org/10.24034/j25485024.y2011.v15.i2.225.

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The objectives of this study seem to analyze the agency relationship between executive and legislative in Jembrana local government in budgeting context during the three periods (e.g. new era, reform era, and euphoria reform era), and adat local village in Bali. This study also analyzes the instrument used by the adat local village in reducing conflict of interest and agency loss. Based on the information in adat Bali local village, the study aims at constructing a concept of agency to accommodate the agency relationship in the local government which is suitable for its organization. The method to approach to the study considers the Derrida Model to emphasize the wisdom of local culture values, or also the other isolated models. The paradigm accepts, compares, or synergizes all thoughts, and therefore, neither of definitions, texts nor ideologies appears established. All of these grow like the flowing water to follow the batch or the event flow in the field. It means that the character of the approach does not have absolute structure, form, and formality. The study, hence, utilizes ethnography as a strategy to explore and to map the local value wisdom. The conclusions of this study are: capitalism will be the artificial field where the market must replace the life. The breathing human community becomes merely an object, not subject. The study, then, looks for other alternative outside this consideration by promoting the local wisdom. Such effort really contributes to the construction of yadnya (sincere, balanced) agency relationship pattern and of compensation forms, like olihan-olihan, in which the citizen determines the proportion accepted by the agent.
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Damayanti, Ratna Ayu. „HUBUNGAN KEAGENAN PEMERINTAHAN DAERAH DALAM KONTEKS ANGGARAN: SEBUAH AGENDA REKONSTRUKSI“. EKUITAS (Jurnal Ekonomi dan Keuangan) 15, Nr. 2 (08.02.2017): 149. http://dx.doi.org/10.24034/j25485024.y2011.v15.i2.2285.

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The objectives of this study seem to analyze the agency relationship between executive and legislative in Jembrana local government in budgeting context during the three periods (e.g. new era, reform era, and euphoria reform era), and adat local village in Bali. This study also analyzes the instrument used by the adat local village in reducing conflict of interest and agency loss. Based on the information in adat Bali local village, the study aims at constructing a concept of agency to accommodate the agency relationship in the local government which is suitable for its organization. The method to approach to the study considers the Derrida Model to emphasize the wisdom of local culture values, or also the other isolated models. The paradigm accepts, compares, or synergizes all thoughts, and therefore, neither of definitions, texts nor ideologies appears established. All of these grow like the flowing water to follow the batch or the event flow in the field. It means that the character of the approach does not have absolute structure, form, and formality. The study, hence, utilizes ethnography as a strategy to explore and to map the local value wisdom. The conclusions of this study are: capitalism will be the artificial field where the market must replace the life. The breathing human community becomes merely an object, not subject. The study, then, looks for other alternative outside this consideration by promoting the local wisdom. Such effort really contributes to the construction of yadnya (sincere, balanced) agency relationship pattern and of compensation forms, like olihan-olihan, in which the citizen determines the proportion accepted by the agent.
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