Alternatif Cara untuk Menjamin Kewajaran Usulan Belanja

Oleh: Rusman R. Manik

Dalam sistem anggaran berbasis prestasi kerja, setiap usulan program dan kegiatan serta anggarannya perlu dinilai kewajarannya. Dalam kaitan itu, perlu ditetapkan Analisis Standar Belanja (ASB) sebagai pedoman yang digunakan untuk menganalisis kewajaran beban kerja atau biaya setiap program dan kegiatan yang dilaksanakan dalam satu tahun anggaran.

Pada tataran praktis, penilaian kewajaran tersebut umum dilakukan dengan membandingkan perkiraan belanja hasil perhitungan dari SKPD dengan perkiraan belanja hasil perhitungan model regresi sederhana yang menghubungkan variabel beban kerja dengan total kebutuhan belanjanya.

Women as Policy Makers: Evidence from a India-Wide Randomized Policy Experiment

RAGHABENDRA CHATTOPADHYAY Indian Institute of Management Calcutta dan ESTHER DUFLO
Massachusetts Institute of Technology (MIT) – Department of Economics; National Bureau of Economic Research (NBER); Centre for Economic Policy Research (CEPR) October 2001

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This paper uses political reservations for women in India to study the impact of women’s leadership on policy decision. In 1998, one third of all leadership positions of Village Councils in West Bengal were randomly selected to be reserved for a woman: in these councils only women could be elected to the position of head. Village Councils are responsible for the provision of many local public goods in rural areas. Using a data set we collected on 165 Village Councils, we compare the type of public goods provided in reserved and unreserved Villages Councils. We show that women invest more in infrastructure that is directly relevant to the needs of rural women (water, fuel, and roads), while men invest more in education. Women are more likely to participate in the policy-making process if the leader of their village council is a woman.

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