Ida Bagus Putu Purbadharmaja, Maryunani, Candra Fajri Ananda and Dwi Budi Santoso
The purpose of this study is to investigate the relationship between government and Balinese society in tax decentralization through budgeting seem to insignificantly improve the…
Abstract
Purpose
The purpose of this study is to investigate the relationship between government and Balinese society in tax decentralization through budgeting seem to insignificantly improve the welfare of Balinese society.
Design methodology/approach
This research was conducted in Bali Province involving eight regencies and one city. The data used in this study were secondary data, derived from relevant institutions or from websites through internet browsing and other documentations in the form of official reports/publications, such as regional budget, accountability reports, regional regulations and documents on budget and development of the regional economy. The present research used the partial least squares analysis technique.
Findings
Fiscal decentralization does not necessarily lead to better budget management. The success of fiscal decentralization can be found in the quality of the regional budget and the quality of budget management. The allocation of the regional budget for public service improvement and the development of infrastructure will increase the economic capacity of the regions. Improvement in regional economic capacity encourages the improvement of community welfare.
Originality/value
This income inequality points to the issue of fiscal capacity. The development of the financial role of district/city regions in the Province of Bali remains at a level gap with the development level of community welfare. During this period, the financial role of the government as estimated from the ratio of the national budget to the regional budget is higher than that of the society development. The acceleration role of the government is not proportional to the development of Human Development Index outcomes.
Details
Keywords
Dodo Kurniawan, Candra Fajri Ananda, Putu Mahardika Adi Saputra and Moh. Khusaini
One of the important and strategic aspects in developing entrepreneurship in the agricultural sector, especially corn commodity, is the institutional aspect. Institutions have an…
Abstract
One of the important and strategic aspects in developing entrepreneurship in the agricultural sector, especially corn commodity, is the institutional aspect. Institutions have an essential role in reducing production costs and transaction costs to improve farm profits and impact economic growth. This study aimed to map the key variables and actors in reducing transaction costs in maize farming in Dompu Regency, West Nusa Tenggara. Data collection techniques in this study used questionnaires, expert interviews, and focus group discussions (FGD). Data analysis in this study used the prospective analysis method with the MICMAC and MACTOR tools. MICMAC performs critical variable mapping analysis, while MACTOR performs strength analysis between objectives and actors. The MICMAC analysis results show that 10 key variables determine the success of the development of corn farming in Dompu Regency, West Nusa Tenggara, namely the input market, capital, land, pesticides, seeds, fertilizers, labor, pests, bonds, and output markets. MACTOR analysis shows that the relationship between actors has weak direct interactions. We need a collaborative and integrative institution that is formed at the local level through the Village Integrated Agribusiness Service Center (PLATDes) and BUMDes in the form of BKD and UDes legal entities.