Saint Petersburg Experience of Participatory Budgeting

The article is devoted to summarizing the experience of implementing participatory budgeting practices in Saint Petersburg over a five-year period as well as the role and forms of citizen involvement in budget decision-making. An innovative form of public discussion, through the participation of citizens in the work of the budget commission, allowed one not only to attract a significant number of citizens to solve the problems of the metropolis, but also to increase the efficiency of budget fund spending. Special attention is paid to the testing of a new type of public participation in the development of the urban environment, namely participatory design, one of the effects of which is the possibility of attracting extra-budgetary sources of funding. The practice of participatory design is already in demand among potential investors and has shown good results in projects aimed at the development and improvement of newly built-up areas. School participatory budgeting practices were successful as well, in which high school students were asked to work out projects not only for the development of school infrastructure, but also that of the territory of Saint Petersburg’s districts. The experience gained allowed us to identify the main disadvantages and advantages of different practices, which will be taken into account when scaling them.

The role of budget decision making in mediating trust, social ties, cultural context and local government performance

Indonesian Corruption Watch (ICW) research reveals that corruption in Indonesia is mostly carried out by civil servants. An audit report from the Indonesian Supreme Audit Institution also finds local government internal control systems' weaknesses, especially controlling budget execution. This phenomenon is inseparable from the budget actors' decision-making process when preparing a budget. Budget decision making is a crucial process. Budget actors use their preference to choose among priorities and put the programs and activities which they have chosen into the budget. Social exchange such as trust and social ties can restrain budget actor distortion when making a budget decision and improve local government performance. Cultural context, in this research, refers to high context, affects individual behavior, and may influence the budget decision-making process. The result shows that decision making mediates trust and context culture to local government performance. Trust also proven can improve local government performance. Social ties, on the other side, do not have an influence both on decision making and local government performance. When trust has been intertwined among members, social ties no longer have a role in social exchange. Trust is the strongest form of social relation. Trust in this research is also formed because of the figure. A figure holds an important role in high context culture. This research pointed out that decision making by considering social values can make the decision-making process better and even improve local government performance.

Karakteristik Metode Pengambilan Keputusan Kepala Sekolah

This study aims to describe the characteristics of the education budget decision making method in Taman Muda Ibu Pawiyatan Tamansiswa Yogyakarta. The research was carried out for six months with the research subjects of the Chairperson of the Ibu Pawiyatan Council, the Head of the Taman Muda Section Mrs. Pawiyatan, the teachers at Taman Muda Ibu Pawiyatan, the treasurer, several staff involved in budgeting, the parents of students who were involved in finding funding sources, and a person who is always critical in making decisions and budgeting, both at the Ibu Pawiyatan Council level or at the Taman Muda Ibu Pawiyatan section. The research data were collected by in-depth interviews, observation and documentation. The research data were analyzed by using the data analysis technique version of Huberman and Miles which consists of data reduction, data presentation, and conclusion drawing. The results showed that the characteristics of the principal's education budget decision-making method were selective minority and seniority, as well as scientific authoritarian.

Ideological and financial spaces of budgetary responses to COVID-19 lockdown strategies: comparative analysis of Russia and Ukraine

PurposeTo compare Russian and Ukrainian central governments' reaction to the pandemic, reflected in extraordinary budgetary allocations and to provide our understanding of how those allocations can be attributed to the two countries’ different social, economic and political contexts.Design/methodology/approachThe paper is built on secondary data analysis over a six-month period, i.e. January–June 2020, during which the real-time events were documented in a research diary. The data sources included budgetary and other relevant legislature, official reports from international agencies, news, press conferences and videos of interviews with key stakeholders.FindingsThe findings showed that uncertainty caused by COVID-19 and the corresponding lockdown policies in Russia and Ukraine have produced two divergent patterns of budgetary allocations: step-by-step budgetary allocations in Russia vs one emergency budget decision in Ukraine.Originality/valueThe paper explains the divergence of the central governments' budgetary decisions based on the same lockdown policy, in light of the different ideological and financial legitimized action spaces that frame governmental decisions.

Determining the Ideal Strategy and Modeling in Integrating Spending Reviews in Budget Decision Making at the Ministry of Health of the Republic of Indonesia

This study aims to find the right strategy and modelling in integrating Spending Review in budget decision making at the Ministry of Health of the Republic of Indonesia. This study uses a qualitative approach with an exploratory method, in which the researcher seeks to explore and build the phenomena being studied to answer the previously formulated problems. The results showed that the spending review integration strategy was divided into three dimensions, namely the organizational size, the process dimension and the time dimension. Meanwhile, the modelling used in integrating spending review in budget decision making in the Indonesian Ministry is known as the Comprehensive Monitoring and Evaluation Model for Budget Management Ministries / Institutions.

MODEL PENGINTEGRASIAN SPENDING REVIEW DALAM PENGAMBILAN KEPUTUSAN ANGGARAN PADA KEMENTERIAN KESEHATAN REPUBLIK INDONESIA

Budget decision making at the Ministry of Health has not taken advantage of the results of the spending review conducted by the Ministry of Finance. This condition is indicated by there are still seven indicators of RPJMN Health that have not been achieved and still require hard work even though the realization of health spending continues to increase. Therefore, the focus of this study aims to explore a model of integrating spending review in budget decision making at the Ministry of Health. This study uses a qualitative approach with an exploratory method, where the researcher seeks to explore and build the phenomena under study in an effort to answer the problems formulated previously. The results of the study indicate that there are factors that hinder and support the integration of spending reviews in budget decision making at the Ministry of Health so that an appropriate strategy is needed in integrating the spending review.

KARAKTERISTIK TIPE PENGAMBILAN KEPUTUSAN ANGGARAN KEPALA SEKOLAH

This study set a goal to describe the characteristics types of educational budget decision making in Taman Muda Ibu Pawiyatan Tamansiswa Yogyakarta. The research was carried out over six months with research subjects: the Chairperson of the Ibu Pawiyatan Board, the Chairperson of the Taman Muda Ibu Pawiyatan Division, Teachers in the Taman Muda Ibu Pawiyatan, the treasury division, several staffs involved in the budgeting, parents involved in seeking funding sources, and people who were always critical in every decision making and budgeting, both at the level of the Mother Pawiyatan Board or in the Taman Muda Ibu Pawiyatan Division. Research data were collected using in-depth interviews, observation, and documentation. The research data were analyzed using the Huberman and Miles version of the data analysis technique consisting of data reduction, data presentation, and concluding. The results showed that the characteristics of the decision making type in the principal's education budget are situational, sometimes using his authority, but in certain situations involving the subordinates’ point of view democratically.

The Anatomy of the Advertising Budget Decision: How Analytics and Heuristics Drive Sales Performance

The authors investigate how heuristics and analytics contribute to the advertising budget decision by decomposing it into four components: (1) baseline spending, (2) adaptive experimentation, (3) advertising-to-sales ratio, and (4) competitive parity. They propose a methodology to estimate and infer the weights of these four components. Applying this methodology to sales and advertising data across eight brands from three categories substantiates for the first time, and uniformly across all brands, that managers depart from optimality through adaptive experimentation, which is in line with dual control theory that suggests they do so to learn about advertising effectiveness. The adaptive experimentation finding, combined with evidence on the use of heuristic methods, suggests that budget decision making is characterized by bounded rationality. Furthermore, budgeting decisions are brand-specific, reflecting the considerations of a brand’s market position and performance. Finally, simulation studies show that brands from categories with high uncertainty in advertising effectiveness can benefit from double-digit revenue lifts by placing higher emphasis on adaptive experimentation.