The comparative analysis of local financial autonomy in the European Union countries suggested there is no universal model of local government finance applicable to all European Union countries. They ...each have their own specific needs and solution to raise the local financial autonomy. At the same time, local government must be in accord with European Union legislation as European Charter of Local Self -Government and Maastricht Treaty. For making the comparative analysis, it must be used universal indicators as follows: local financial rate, local public revenues and local public expenditures in gross domestic product (GDP), local public investments , the evolution of local public expenditures, local public expenditures covered by local own revenues, the level of local borrowing, etc.
U današnjem svijetu znanje je postalo osnovni izvor gospodarskog razvoja. Ta činjenica utječe na potrebu učinkovitog djelovanja sustava visokog obrazovanja u svakom modernom društvu. Usporedba ...Hrvatske s ostalim OECD i EU zemljama daje nam dodatni uvid u položaj i ulogu visokog obrazovanja u hrvatskom tranzicijskom procesu. Ovaj rad u središte stavlja sustav financiranja visokog obrazovanja u Hrvatskoj, te objašnjava odnos između financiranja iz proračuna te vlastitih prihoda visokoškolskih institucija. Osim toga, zanimaju nas kriteriji za dodjelu sredstava iz proračuna, pribavljanje vlastitih prihoda, te karakteristike prikazivanja rashoda sveučilišta. Podaci dobiveni iz analize smo usporedili s poželjnom ulogom financiranja visokoškolskih institucija u provedbi reforme visokog obrazovanja.
This study aims to examine the effect of City Minimum Wage (UMK) and population on rural and urban land and building tax (PBB-P2) revenue in Mataram City during 2013 – 2022. The population in this ...study were all urban villages in Mataram City. The sampling technique in this study is census sampling, where all populations are sampled so that the sample used is 50 urban villages in Mataram City. The data used in this study are secondary data, with data collection techniques using documentation techniques. The analysis techniques used in this research are descriptive statistics, classical assumption tests, multiple linear regression tests, and hypothesis testing. The statistical test results show that the significance value is 0.000 < 0.05 and has a calculated T value of 4.425 > 2.012, it can be concluded that the City Minimum Wage variable has a positive and significant effect on PBB-P2 revenue. Meanwhile, the total population variable has a significance value of 0.645 > 0.05 and has a calculated T value of 0.461 < 2.012, it can be concluded that the Total Population variable has no significant effect on PBB-P2 revenue. The value of R = 0.426 indicates a strong relationship between the MSE and population variables and the PBB-P2 revenue variable. The value of R Square = 0.181 indicates that the variables of MSE and population can explain the PBB-P2 revenue variable by 18%, while the remaining 82% is explained by other factors.
The purpose of this study is to test and provide empirical evidence regarding the effect of regional revenue (PAD), balance funds (DP) and excess budget financing (SiLPA) on capital expenditure and ...to see how capital expenditure affects a regional financial performance. Tests were carried out in 10 districts and cities on NTB Province using Financial Report data from 2012 to 2018 using Partial Least Square (PLS) analysis. The results showed that PAD had a significant and positive effect on capital spending, while DP and SiLPA had no effect on capital spending. This shows that the district and city governments on NTB Province have made maximum use of PAD in realizing their capital expenditures, whereas the local governments have not been able to maximize the balance funds that sourced from the Central Government and SiLPA in realization a number of capital expenditures. The results of this study are expected to be able to provide an overview of how district and city governments in NTB Province manage local revenue both PAD and balance funds to realize capital expenditures that directly impact government services to the community and this research can be taken into consideration in assessing regional financial performance by principals (society) against its agent (government).
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