Search

The article is aimed at developing civil society by involving the inhabitants of territories in the budget process. The main problems that create the preconditions for alienating citizens from involvement in budget policy and slowing down the development of territories are defined. A conceptual model of participation budgeting for the development of territories based on the established principles, methods, instruments and objectives of application is proposed. It is specified that the main objective of the proposed model of participation budgeting is to involve citizens in budget processes and to form a common budget policy for the development of territories by the authorities and residents of these territories. The basic principles of the participation budgeting of the development of territories in the conditions of fiscal decentralization are determined as follows: publicity; compulsoriness; transparency; openness of procedures; inclusion; public participation; self-reliance; unity; complexness; economical effectiveness; targeted orientedness; innovativeness; manageability. It is proved that the process of forming local budgets on a participation basis involves: setting priorities for local expenditures by the residents of territories; choosing representatives of local communities to participate in the budget process; holding local and regional meetings to discuss and vote for priority expenses, which ultimately leads to the implementation of ideas that influence the quality of public services. The main objectives of the introduction of participation budgeting of development of territories are specified as follows: redistribution of financial resources; formation of a new type of relationship between administrative bodies and citizens; building up social connections and changing social interests; formation of an economic culture in the issues of formation and execution of budget; encouraging public activism. A mechanism for participation budgeting of the development of territories at the local and regional levels is developed. The sources of filling participation budgets and the conditions for selecting the projects that will be implemented at the expense of local budgets are identified. The basic conditions of participation budgeting at the local and regional levels are formed: efficient allocation of expenditures; the process of formation of budgets must be ongoing; existence of a development budget; ensuring the direct participation of community members in the formation of budget, direct voting for the implementation of a particular expenditure item. The positive effects of introduction of participation budget at the community and regional levels are generalized. Prospects for further research in this direction are the developments of regulatory legislation at the national level for the leveled conditions of participation budgeting in all the territories of the State.

The article takes into consideration the essence and importance of public participation in the budget process. The participation budget is defined as one of the most effective instruments for the development of territorial communities. The history of the emergence of the participation budgeting in the world and its introduction in Ukraine is analyzed. The key points and principles on which the participation budget is based are considered. The main stages of implementation of the participation budget are allocated. The participation budget has been defined as one of the most effective means of interaction between the government and the public. It is defined how the participation budget contributes to the transparency of the budgetary process and enhancement of public awareness and engagement. The participation budget is a guarantee of trust between the government and the population. The article analyzes the impact of the introduction of the practice of the participation budgeting on various areas of public life, i.e., economic, social, political and cultural. It is pointed out the need for a systematic analysis of the indicators of public budgets and their dynamics from the moment of introduction of the idea of community participation in the budget process and up to the present day. The statistics of planning and implementation of public budgets on the example of the city of Lviv in 2016–2019 as one of the most successful in terms of community participation in the budget process is considered and analyzed. The specifics of planning, implementation and organization of public projects of the city of Lviv have been defined. The main advantages and disadvantages of the practice of involving the public in the budget process at the local level are identified. The need to improve the mechanism of planning and implementation of the participation budget is substantiated. The main problems arising during the planning and implementation phase of public projects are specified. Possible options for improving the practice of the participation budgeting in Ukraine are proposed.

Budgetary slack is the difference between the resources that are actually needed to complete the work effectively with a number of resources that were added to complete the task. This study aims to obtain empirical evidence on the effect of budgetary participation and budgetary slack ethical work climate in relation budgetary participation on budgetary slack. The data collection in this study using a survey method with questionnaire instrument. The population used in this study are 20 star hotel in the Ubud area. The samples were analyzed by 80 respondents using purposive sampling method of sampling. The analysis technique used in this study is Moderated regression analysis (MRA). The research proves the level of participation in the budget penyusunanan budgetary slack levels will decline. Then if the ethical work climate that is owned by managers during the budget process experienced an increase in the budgetary slack will experience a decline.

Budgeting participation in the budgeting process of a company can cause dysfunctional behavior of the manager, the manager tends to create a budget gap. Managers who participated in the drafting process of budgeting can experience role ambiguity will encourage managers raises the budget gap. This study aims to determine the effect of participation budgeting, information asymmetry, organizational culture, and organizational commitment on budgetary slack in the General Hospital of Badung Mangusada. This research was conducted by survey method using a questionnaire. The samples were analyzed by 50 respondents using purposive sampling technique sampling. The analysis technique used in this research is multiple linear regression analysis. The research proves that partipasipasi budgeting and information asymmetry positive influence on budgetary slack while culture and organizational commitment negatively affect the budgetary slack in the General Hospital of Badung Mangusada.

This study aims to determine the effect of budget participation to managerial performance SKPD Talaud Islands, to determine the effect of motivation budgeting on managerial performance SKPD Talaud Islands, To know the job relevant information budgetary against Managerial Performance SKPD Talaud Islands, to know the Policy Formulation budget of the Managerial performance Talaud Islands, to determine the influence of delegation of authority budgeting on Managerial performance SKPD Talaud Islands, to determine jointly the effect of budget participation, motivation budgeting, job relevant information budgeting, policy budgeting, delegation of authority budgeting on managerial performance SKPD Talaud Islands. The population in this study was 105 respondents from 35 SKPD in Government Talaud Islands. Samples were selected using purposive sampling method, as many as 105 employees / officers who have served as Secretary, Head of Finance and Head of Planning / Program for primary data tested were from 105 respondents are already established. The analytical method used is multiple linear regression analysis and before the data is processed first tested using the classical assumption test. As for the process of research data using SPSS version 15.0. The results showed evidence that budget participation, motivation budgeting, job relevant information budgeting, no significant effect on managerial performance. And research shows evidence that the policy of budgeting, delegation of authority budgeting significant effect on managerial performance. Keywords: Participation budgeting, motivation budgeting, job relevant information budgeting, budgeting policies, delegation of authority budgeting on managerial performance