Village Public Expenditure Management in Indonesia

This paper discusses the management of public expenditures in Indonesia in State Budget 2017. The data collected from fiscal policy documents, especially about government spending plans in 2017, and then be reviewed by policy analysis, the theory of public expenditures, and the theory of public goods, and compared with the theory of public expenditure in Islamic economics. Public expenditure management in Indonesia has implemented a distribution system that divided public expenditure for central government expenditures, transfers to the regions, and the village fund. In terms of fiscal policy, public expenditure priorities to support the achievement of sustainable economic growth, job creation, poverty reduction, and the reduction of gaps in the welfare of the whole community. In Islamic economics, public expenditure is used to meet the needs of the community based on the principles of general interest derived from the sharia. Public expenditure on Indonesia’s government as an effective tool to divert economic resources and increase the income of society as a whole, and focused on the embodiment of the people’s welfare.

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Rationalizing fiscal policy and strengthening public expenditure management

OECD Economic Surveys: Austria 2007 - OECD Economic Surveys: Austria ◽

10.1787/eco_surveys-aut-2007-7-en ◽

2007 ◽

pp. 147-174

Author(s):

Keyword(s):

Fiscal Policy ◽

Public Expenditure ◽

Public Expenditure Management

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Effects of Public Expenditure Management Practices on Service Delivery in the Public Sector: The Case of District Assemblies in Ghana

Journal of Public Administration and Governance ◽

10.5296/jpag.v9i2.14617 ◽

2019 ◽

Vol 9 (2) ◽

pp. 71

Author(s):

George Kojo Scott

Keyword(s):

Focus Group ◽

Service Delivery ◽

Quantitative Data ◽

Management Practices ◽

Public Expenditure ◽

Focus Group Discussions ◽

Group Discussions ◽

The Public ◽

Public Expenditure Management ◽

District Assemblies

This research analysed how the public expenditure management as practiced in the District Assemblies of Ghana affect service delivery. The research adopted a mixed-method research approach where qualitative and quantitative data were gathered using questionnaires, interviews, focus group discussions and document analysis. Multistage sampling was used to pick the respondents for the questionnaires, key interview informants and the participants in the focus group discussions. Thirty four out of 170 district assemblies which existed by 2008 were sampled. Participants in the study included 612 District Assembly (DA) officials, 1020 citizens, 28 national/regional officials and 20 participants in focus group discussions. Quantitative data, measured by using scaled-items, were analysed using descriptive statistics and regression while qualitative data were examined thematically. The study established that expenditure management practices had positive significant influence on service delivery. The study recommends that, the DAs should prioritize expenditures to key service delivery areas such as; those that enhance poverty reduction, improve on Human Capital index and strengthen Innovations practices. DAs should strengthen electronic, automation and appropriate technologies for better expenditure management and service delivery. There should be laws to ensure stiffer penalties and enforcement of sanctions on those involved in malpractices in public expenditure management practices, while persistent efforts are made to implement recommendations of Auditor General’s reports on DAs expenditures management practices.

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