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Febdwi Suryani, Pujiono Pujiono
Pág. 167 - 181
This study aimed to analyze the effect of budget participation, clarity of budget targets, decentralization, and public accountability on managerial performance. Population of this research was 31 Regional Apparatus Organizations (OPD) in Pekanbaru City,...
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Viera Papcunová, Jarmila Hudáková, Michaela ?tubnová and Marta Urbaníková
A municipality?s budget is a tool that significantly affects the long-term economic potential of the area. In addition, it is an important tool for the management of the municipality, in relation to the effective provision of public services for inhabita...
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MINHAJ ALAM
Pág. 124 - 142
This research was conducted on fiscal decentralization in Ethiopia with the case of basic sectors of Sibu Sire Woreda, East Wollega Zone, Oromia Regional State. To attain the objective, researchers relied on primary data followed by secondary sources. To...
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Juddy Julian Pilat,Jenny Morasa
Pág. 45 - 56
This study aims to assess the financial performance of Manado City Government using Financial Ratio Analysis of Regional Budget for Fiscal Year 2011-2015. Type of research is the descriptif qualitative with case study approach. The processed data is the ...
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Olga Nikolaevna Rimskaya
Pág. 139 - 153
Modern education reforms undertaken in the countries all over the world have inevitably affected the management and funding system of education. The tendency towards decentralization of management of education is the most expressed in many countries. How...
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Neringa Slavinskaite, Gediminas Davulis, Kestutis PALECKIS
Pág. 67 - 84
The article deals with the possibilities to develop fiscal decentralization and the important part - the local tax authority in Lithuania. General principles of tax distribution on the state and local government levels are discussed. The situation in the...
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Andre Stevan Masihor,Winston Pontoh
Pág. 60 - 71
Regional autonomy and decentralization setting authority for every area in their independence and realize the potential to improve people's welfare. One potential area that is growing is a local tax , which is currently setting based on Undang-undang No....
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Luciana Costa Poli,Bruno Ferraz Hazan
Pág. 155 - 167
O estudo aborda o orçamento público como instrumento que evidencia uma série de escolhas pautadas por políticas públicas, revelando que sua elaboração deveria ao menos espelhar um espac¸o de luta poli ´tica, a propiciar que asdivergentes forc¸as sociais ...
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Adventinus Kristanto Lambut,Novi Budiarso
Pág. 11 - 19
Decentralization leads the broad impact of accounting for local governments. Among other is the separation of powers from the centre, which has been handed to the local ( including state, province, county, and town) . Even so, the Central Governmen...
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Agus Samekto
Pág. 157 - 170
The implementation of decentralization can cause an expansion of authorities for local governmentand also be expected to encourage the improvement of local financial capability.Besides that, decentralization tends to allow larger authorities for local go...
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