Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Mapping of budget stress in Indonesia: Consequence on budget implementation

Ronald Tehupuring (Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2021)

 Abstrak

The phenomenon of a budget deficit in local governments at the provincial, regency, and city levels shows that there is budget stress. Budget stress is a regional fiscal condition reflected in the lower revenue budget, while regional expenditure is getting higher. The consequence of budget stress is low budget implementation, and it reduces the quality of services to the public. This study aims to map the regions experiencing budget stress at the local government levels. Furthermore, this study examines and analyzes the consequences of budgetary stress on budget implementation. The research sample used local governments at the provincial, regency, city levels throughout Indonesia during 2016-2020. This study uses Ordinary Least Square (OLS) to test the research hypothesis. This study groups the five regions with the highest budget stress during 2016-2020. The results of this study can contribute to the theory, methodology, and implementation related to the budget. The theory's contribution is that the political budget cycle can maintain government performance through various efforts to reduce budget stress. This study also found that budget stress can reduce budget implementation. Therefore, the government needs to pay attention to indicators of budget stress.

 Metadata

Jenis Koleksi : Artikel Jurnal
No. Panggil : 332 JTKAKN 7:1 (2021)
Entri utama-Nama orang :
Subjek :
Penerbitan : Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2021
Sumber Pengatalogan : LibUI eng rda
ISSN : 24603937
Majalah/Jurnal : Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Volume : Vol. 7, No. 1, Jan - Jun 2021: Hal. 39-57
Tipe Konten : teks
Tipe Media : unmediated
Tipe Carrier : volume ; online resource
Akses Elektronik : https://doi.org/10.28986/jtaken.v7i1
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 4 R. Koleksi Jurnal
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
332 JTKAKN 7:1 (2021) 08-21-165644453 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20512759
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