... tenure year is always higher in the first term than in the second term. Additionally, we find that capital budget allocation is lower for local governments whose mayor is older than 60. Our graphical analysis reveals that the budget implementation is highest in the year before the end of their first term...

...Fuad Rakhman Purpose The purpose of this paper is to investigate factors affecting budget implementation among local governments in Indonesia, where rules are relatively strict and risks of facing corruption charges are high. Design/methodology/approach This study employs regression analyses...