Suchergebnisse

Currently, there are still many public sector budget performances that show the realization of budget performance optimally. The government must be able to manage the state's wealth professionally and accountably for a dynamic balance in order to carry out government activities to achieve a just and prosperous society both material and spiritually based on the 5th principle of Pancasila and the 1945 Constitution. This study aims to analyze the effect of budget planning perceptions and budget execution on budget performance through the absorption of budget spending at Bondowoso District Health Office. With the number of Regional Technical Implementation Unit (UPTD) which amounts to 25 health centers. It also aims to determine the best strategy in budget planning and budget implementation in order to achieve optimal budget performance. This research includes research with quantitative approach with hypothesis testing that is causality. Quantitative method of this study is using Path Analysis. Sampling in this study using the census method is to take the entire sample of 52 respondents. The data used are primary data collected through questionnaire. The results of this study indicate that the implementation of the budget has no significant effect on the absorption of budget spending. Budget execution has no significant effect on budget performance. While budget planning has a positive effect on the absorption of budget spending, budget planning has a positive effect on budget performance. And expenditure absorption has a positive effect on budget performance. The result of quantitative analysis concluded that Puskesmas is not optimal in managing National Health Insurance capitation fund (JKN). To overcome these obstacles / difficulties is done with a policy strategy that can improve the performance of an optimal budget

The budget office of tomorrow / by Jonathan D. Breul and Carl Moravitz -- Linking performance and budgeting : opportunities in the federal budget process / by Philip G. Joyce -- Staying the course : the use of performance measurement in state governments / by Julia Melkers and Katherine Willoughby -- Moving from outputs to outcomes : practical advice from governments around the world / by Burt Perrin -- Performance budgeting : how NASA and SBA link costs and performance / by Lloyd A. Blanchard

1. Budget deficit financing : a general review -- 2. The role of fiscal policies in the German hyperinflation : how unpleasant was the monetary arithmetic? -- 3. War, money and inflation : lessons from three revolutionary episodes -- 4. The importance of central bank independence / Richard C.K. Burdekin and Thomas D. Willett -- 5. Assessing the interaction between central bank behaviour and fiscal policy in the United States -- 6. International evidence on the relationship between central banks and governments -- 7. Is fiscal policy-making constrained by an independent central bank? / Richard C.K. Burdekin and Leroy O. Laney -- 8. International transmission of US macro-economic policy to the Western European economies -- 9. Central bank intervention and bond-financed budget deficits -- 10. Should central banks target domestic inflation or nominal exchange rates?.

This paper develops an index measuring the adequacy of the institutions, rules and procedures governing the budget process in 46 African countries, presenting the most comprehensive analysis of African budget institutions hitherto conducted. The index includes the three stages of the budget process: negotiation, legislative approval, and implementation. At each stage the quality of the budget process is measured along five criteria: centralization, rules and controls, sustainability and credibility, comprehensiveness, and transparency. A wide dispersion in institutional quality is found across the continent. Furthermore, an empirical analysis based on OLS estimations shows that better budget institutions are associated with lower public external debt and a higher primary budget balance.

Performance budgets have the reputation to be biased towards management, rather than politics. In Switzerland, the introduction of performance budgets on local level went quite differently in the Cities of Zurich and Winterthur. The hypothesis of a management bias is therefore examined in these two cases. The qualitative study comes to a conclusion that there is a slight management bias, but more importantly, that the discussion of performance and fiscal policy has been segregated.

In this study, the role of budget and political institutions in promoting the efficiency of the budget process in Nigeria is examined. Efficiency of the budget process is described as budget activities that aid fiscal policy to respond asymmetrically to the business cycle by contracting during booms and expanding during recession. The direct institutions guiding the budget process as well as politically motivated institutional influences are considered in the study in order to show their varied impacts. Descriptive and correlation analyses are employed in describing the relationships using budget data obtained from annual budget reports in Nigeria. The empirical results from the study compare well with both regional and international positions; the budgetary process in Nigeria is fraught with largescale inefficiencies in terms of preparation and allocations. Moreover, budget institutions in Nigeria are shown to be weak in terms of maintaining accelerated processes or efficient resource use. The institutions do not provide the expected formidable guard against inefficiency of budget outcomes in Nigeria. This is largely due to strong influences of political factors in fiscal operation which, in turn, is due to inconsistent oil price development overtime. Thus, more external factors appear to bear in on the budgetary processes in Nigeria. To ensure improved countercyclical fiscal performance based on budgetary provisions therefore, the institutional framework of budget processes has to be strengthened.

This paper assembles detailed information on the budget institutions of Latin American countries. These institutions are classified on a "hierarchical/collegial" scale, as a function of the existence of contraints on the deficit, and voting rules. This shows that "hierarchical" and transparent procedures have been associated with more fiscal discipline in Latin America in the 1980s and early 1990s. (DSE/DÜI)