• The Journal of Asian Finance, Economics and Business
• /
• 제7권7호
• /
• pp.379-390
• /
• 2020

This study aims to get empirical evidence about the influence of budgetary participation and understanding of the accounting system on the performance of local government apparatus with organizational commitment as an intervening variable. The population in this study was structural apparatuses in the Regional Apparatus Organization (OPD) of Sleman Regency, Indonesia, which included offices and agencies with a total of 25 OPDs. 125 people were selected as sample by using purposive sampling based on specific criteria. Data were analyzed based on multiple regression and path analysis (Analysis Path) utilizing the SPSS program. The results of this study indicated that budgetary participation had no positive influence on organizational commitment; understanding of the accounting system had a positive effect on organizational commitment; organizational commitment did not have a positive effect on the performance of local government apparatuses; budgetary participation did not impact positively on the local government apparatuses performance; understanding of the accounting system positively effected the performance of local government apparatuses; participation in budgeting did not have a positive effect on the local government apparatuses performance through organizational commitment; while understanding the accounting system had a positive impact on the local government apparatuses performance through organizational commitment.

• 상하수도학회지
• /
• 제31권3호
• /
• pp.205-217
• /
• 2017

This paper tries to show the efficiency of water financing between central and local governments. From the year of 2017, the operation and maintenance costs for change water pipes has been provided by central government as block grants system(RDSA: Regional Development Special Account). Even though the water financing is responsible for local government, water drought and high production cost in poor area affects the quality of life nowadays. Then, fiscal transfer through block grant for water financing has been decided to invest regional SOC. The purpose of the paper sheds light on the function of the block grant for public provision by water financing. The firstly tried empirical results are based on the survey from local governments and ministry of environments. The point of the empirical analysis shows that the local governments does not have proper measurement for unexpected water leakage and termination until now. In a policy manner, the paper raises the issues about benefit principle for water users by the increase of tariffs. In order to do so, the paper investigates the relationship between the water provision and fiscal status of each local governments.

• 대한토목학회논문집
• /
• 제32권1D호
• /
• pp.71-80
• /
• 2012

수도권의 기능 및 범위 확대로 인하여 광역교통수요가 급증하였고, 이러한 광역교통수요를 충족시키기 위해서는 다양한 광역대중교통 보급이 필요하다. 하지만 막대한 투자재원을 필요로 하는 광역교통시설의 설치 및 운영 관리에 대한 명확한 기준과 제도의 부족으로 중앙정부와 지방정부, 지방정부와 지방정부 사이에서 갈등이 일어나고 있는 실정이다. 본 연구에서는 수도권 광역 BRT, 광역 환승시설 등의 효율적인 설치 및 운영 관리를 위한 재원분담 모델을 개발하여 재원분담기준을 설정하고자 하였다. 이에 국내외 사례를 기반으로 광역 BRT 시설의 주요 구성요소인 광역 BRT 노선, 광역 환승시설 그리고 공영차고지의 재원분담 모형을 정립하고 정립된 재원분담모형을 적용하여 대안별 비교분석을 수행하였다.

• International Journal of Computer Science & Network Security
• /
• 제21권9호
• /
• pp.239-246
• /
• 2021

This article substantiates the scientific provisions for modelling the level of Ukraine's public financial security taking into account the impact of budget policy, in the process of which identified indicators of budget policy that significantly affect the public financial security and the factors of budget policy based on regression analysis do not interact closely with each other. A seven-factor regression equation is constructed, which is statistically significant, reliable, economically logical, and devoid of autocorrelation. The objective function of maximizing the level of public financial security is constructed and strategic guidelines of budget policy in the context of Ukraine's public financial security are developed, in particular: optimization of the structure of budget revenues through the expansion of the resource base; reduction of the budget deficit while ensuring faster growth rates of state and local budget revenues compared to their expenditures; optimization of debt serviced from the budget through raising funds from the sale of domestic government bonds, mainly on a long-term basis; minimization of budgetary risks and existing threats to the public financial security by ensuring long-term stability of budgets etc.

• 경영과정보연구
• /
• 제31권4호
• /
• pp.363-376
• /
• 2012

현재 우리나라는 종교단체를 대상으로 지방세법상의 비과세 감면에 대한 세제혜택을 부여하고 있다. 그러나 다른 한편으로는 종교라는 특수성을 반영하지 않은 채 다른 기능을 수행하는 비영리법인과 동일한 세제를 적용함으로써 여러 문제를 발생시키고 있다. 또한 대부분의 조세지원이 재산과 관련한 세목에 집중적으로 이루어져 비과세 감면의 본래 기능과 취지가 많이 퇴색되고 있다. 이는 지방재정의 취약을 가져올 뿐만 아니라 필요한 분야에 대하여 최소한의 지원을 해야 하는 유인제도의 기본적인 취지에서도 벗어나는 현상이라고 할 수 있다. 특히, 종교단체의 재산과 관련한 지방세혜택을 지양하고 선진국과 같이 다양한 기부를 유도해 나갈 수 있도록 종합적인 문제해결방안이 강구되어야 할 것이다. 현재 세법에서 부여하고 있는 종교단체의 조세의무에 대해서 이제는 종교단체 스스로가 변화된 의식이 필요로 하며, 또한 정부도 종교단체의 과세관련 자료 등을 체계적으로 정리, 관리하고 필요할 시에는 이를 제시하여 마찰이 없는 범위 내에서 종교단체 스스로의 조세의무이행을 적극 유도하여야 할 것이다. 본 논문에서는 이러한 상황들을 고려하여 종교단체와 관련한 지방세 과세제도를 살펴보고 우리나라 종교단체의 지방세 과세제도에 대한 문제점과 그 개선 방안을 제시하고 있다. 이는 지방세법상 종교단체의 비과세 감면에 대한 개선방안을 제시함으로써 향후 지방자치단체의 재정에 기여하게 될 것이다.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권4호
• /
• pp.121-131
• /
• 2020

This study aims to investigate the interplay between education and local roads on Foreign Direct Investment (FDI) in the Philippines, using economic growth as an instrument. The study used the quantitative research design applying both descriptive and inferential statistics. A combination of Two Stage Least Square Regression Model and three approaches in Panel Regression Model such as Pooled Least Square, Fixed Effect Model, and Random Effect Model were utilized in order to study the effects of education and local roads on foreign direct investment of the Philippines. Based on Fixed Effect regression results, higher education graduates and local road investments, as conditioned by economic growth, were significant factors in order to increase the foreign direct investment in the Philippines. Accordingly, a unit increase in higher education graduates, as conditioned by economic growth, leads to 8.758 unit increases in the foreign direct investment. While, a unit increased in local road investments, as conditioned by economic growth, leads to a 0.002 decrease in foreign direct investment. The regression results of the study suggest that the Foreign Direct Investment in the regions such as CAR, I, II, IV-B, V, VIII, IX, X, XI, XII, XIII, and ARMM are higher compared to Region IV-A.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권5호
• /
• pp.961-969
• /
• 2021

The study aimed to investigate the level of customer trust, loyalty, and re-purchase intention of coastal tourism in Thailand during the COVID-19 crisis; to test the different levels of customer trust, loyalty, and re-purchase intention by local tourists between East-side and West-side coasts of Thailand; and to examine the influence of customer trust and loyalty on re-purchase intention in coastal tourism. Using multistage sampling, this study sampled 487 Thai local tourists who had experienced coastal tourism in Thailand during the COVID-19 crisis. A questionnaire, descriptive analysis, independent sample t-test, correlation matrix, and multiple regression analysis were used to collect and analyze the data. All customer trust, loyalty, and re-purchase intentions in coastal tourism by local tourists were at a high level. There were significantly different levels of customer trust, loyalty, and re-purchase intentions by local Thai tourists between the East-side and West-side coasts of Thailand. Moreover, the study found that there was a significant positive influence of customer trust and loyalty on re-purchase intentions in coastal tourism by local tourists in Thailand during the COVID-19 crisis. This study indicates that Thai tourism industry still must develop and improve its local customer loyalty and trust because these positively influence customer re-purchase intentions.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권5호
• /
• pp.795-806
• /
• 2021

This study analyzes and assesses the effect of good governance consisting of accountability, transparency, and participation on the financial performance of Pare-Pare City local government moderated by the basic values of Siri culture in the form of Lempu (honesty), Amaccangeng (intelligence), and Awaraningeng (courage). The population of this research is 200 local government employees (respondents). The results of data analysis showed that accountability and participation variables had no significant effect on the financial performance of the Pare-Pare City local government. However, the transparency variable has an influence on local government financial performance. It is hoped that all these 3 variables (accountability, transparency, and participation) will have a significant effect on local government financial performance. To achieve this, it is necessary to apply cultural values that exist in society so that cultural values can provide greater guidance in the management of regional finances. The results provide a better understanding of the importance of Siri's cultural value in the implementation of public services to the community. With Siri's cultural values in the form of Lempu, Amaccangeng, and Awaraningeng embedded in their behavior, government employees can improve performance and avoid deviant behavior or corruption. The novelty of this research is a form of analysis by using local cultural values (the basic values of Siri culture) as the moderating variable.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권6호
• /
• pp.381-387
• /
• 2022

The growth of local fashion brands in Indonesia is interesting because of the speed with which new designs are made, many variants are created, and local brands are developed. However, when it comes to buying local fashion products, the brand isn't the sole consideration. As a result, the marketing effectiveness of local fashion brands needs to be examined more thoroughly. The purpose of this study was to understand more about brand authenticity and how it affects brand usage intentions. The unit of analysis in this study was Generation Z, who purchase from local fashion companies online. A quantitative research methodology was used. The data was analyzed using the PLS-SEM method to test the hypotheses with the dependent variables. The variables were the intention of using the brand, the quality of the brand relationship, and the authenticity of the brand. The results of this study indicated that brand authenticity had an effect on brand usage intent and brand relations quality mediates the positive effect of brand authenticity on brand usage intent.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권3호
• /
• pp.245-256
• /
• 2022

During the COVID-19 pandemic, several studies focused on financial programs and SMEs' performance, but research on the relationship between non-financial programs, resilience, and SMEs' performance is still sparse. This study fills the gap by analyzing the role of local government in increasing SME resilience and performance by purchasing products (through civil servants) from SMEs and by facilitating online training to SMEs. This study also investigates the role of the local government in strengthening the relationship between resilience and SME performance. Data was collected using an online questionnaire distributed to SMEs in Malang Regency. As many as 410 questionnaires were received and eligible for statistical analysis using WarpPLS. The results show that resilience is positively and significantly related to the performance of SMEs. The local government programs have been proven to improve SME performance directly and indirectly through resilience. Local government programs are not proven to strengthen the relationship between resilience and the performance of SMEs, indicating that the role of government in developing countries such as Indonesia is more appropriate to be "rowing rather than steering" not "steering rather than rowing".