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Journal articles on the topic 'Audit of implementation of budget programs'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Riabchuk, Oksana. "Audit of the Use of Budget Funds in the Field of Education." Modern Economics 36, no. 1 (2022): 119–24. http://dx.doi.org/10.31521/modecon.v36(2022)-17.

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Abstract. Introduction. Budget expenditures play one of the most important roles in the development of the state and society. After all, they are the basis for providing economic, cultural, social, administrative and other programs, creating general conditions for the development of market, international relations and other important areas of activity. Purpose. The aim of the article is justification of the need to improve the state financial audit of the use of budget funds in the field of education. Results. The article substantiates the importance of budget expenditures in the field of educ

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RIABCHUK, Oksana, and Veronika VYHIVSKA. "The need to assess the effectiveness of the implementation of budget programs in the field of education and science." Scientific Bulletin of Flight Academy. Section: Economics, Management and Law 5 (December 21, 2021): 48–55. http://dx.doi.org/10.33251/2707-8620-2021-5-48-55.

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Abstract. The article is devoted to the study of the problems of the effectiveness of the use of budget funds for the development of education and science in Ukraine. Every day entails changes, the appearance of something new. All humanity must respond correctly to the challenges that are part of life. In order to be able to solve problems and develop, it is necessary to improve the field of education and science. Education and science are among the main components on the way to a successful state. Therefore, the issue of the effectiveness of spending funds aimed at financing the field of educ

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Suslova, A. "Approaches to Determining the Effectiveness of the Implementation of Municipal ProgramsP�`0�." Scientific Research and Development. Economics 11, no. 5 (2023): 42–45. http://dx.doi.org/10.12737/2587-9111-2023-11-5-42-45.

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In the municipality of Tula, there is no phased and systematic audit, as well as internal (by the Tula City administration) and external (by the Control and Accounting Chamber of the Ministry of Defense of Tula) audit of the implementation of municipal programs. This audit should be carried out to assess the achievement of the goals, objectives, indicators of the municipal program, activities to achieve the results of its implementation, the ratio of results with the resources spent to ensure the effective use of municipal budget funds.

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BEISENOVA, Lyazzat Z., Saule B. SPATAYEVA, and Aliya Ye SHAKHAROVA. "Performance Audit of the Use of Budget Funds Aimed at the Development of the Agricultural Sector of Kazakhstan." Journal of Advanced Research in Law and Economics 11, no. 4 (2020): 1102. http://dx.doi.org/10.14505//jarle.v11.4(50).04.

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The issues of performance audit of the use of budget funds aimed at the development of the agricultural sector of Kazakhstan are investigated. The relevance of the problem under consideration is due to the significant influence exerted by such a performance audit of the use of budget funds on all processes that subsequently occur in the agricultural and agro-industrial sector of Kazakhstan. Proper execution of the audit helps to increase responsibility, transparency, as well as accountability for the activities of government bodies responsible for its implementation. A comparative analysis of

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VYVOLOKINA, A. N., Yu A. SAZHINA, and L. V. GUSAROVA. "STRATEGIC AUDIT AS A TOOL FOR THE RUSSIAN ECONOMY'S DEVELOPMENT IN MODERN CONDITIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 6 (2021): 116–23. http://dx.doi.org/10.36871/ek.up.p.r.2021.06.01.017.

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The article highlights the stages of development of strategic audit in the Russian Federation. The practice of applying strategic audit by the Accounting Chamber of the Russian Federation, foreign experience is presented. The transformation of strategic audit is considered and the necessity of its full implementation in the activities of control and accounting bodies related to the development of long-term budget planning and the implementation of state programs and national goals is analyzed. The article presents the prospects of strategic audit related to the mission of the Audit Chamber of

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Ghina Fitri Ariesta Susilo. "KOMPETENSI, MOTIVASI, TEKANAN ANGGARAN WAKTU, DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT INSPEKTORAT." JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi 1, no. 1 (2022): 21–26. http://dx.doi.org/10.59004/jisma.v1i1.8.

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The Inspectorate as the government's internal control apparatus is tasked with overseeing and guarding government programs. The implementation of the duties of the inspectorate is carried out by the auditor which makes the auditor must provide quality audit results. The method of writing this article uses an exploratory qualitative method with literature studies and documentation studies. The limitations of this research article are on the variables of competence, motivation, time budget pressure, and task complexity that affect audit quality in the scope of the Inspectorate. The purpose of th

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Marwanto, I. Gusti Gede Heru, and Teguh Pramono. "Implementation of Local Government Financial Reporting and Community Welfare." Journal of Law and Sustainable Development 11, no. 6 (2023): e1223. http://dx.doi.org/10.55908/sdgs.v11i6.1223.

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Objective: Research objectives financial reports as a means of accountability for its financial performance to the public.  Theoretical framework: The primary objective of government-led development initiatives is to promote the well-being of the community. This objective is reflected in the formulation of programs and budgets that incorporate measures of community welfare. Furthermore, the program and budget are reported to the public through the Supreme Audit Agency (BPK) to determine budget accountability and performance. The Kediri City Government must be able to present financ

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8

ZDYRKO, Natalia. "ANALYTICAL ASSESSMENT OF THE STATE AUDIT SERVICE OF UKRAINE: STATUS, PROBLEMS, PROSPECTS." 3, no. 3(61) (December 23, 2022): 91–105. http://dx.doi.org/10.37128/2411-4413-2022-3-6.

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The article provides an analytical assessment of the activities of the State Audit Service of Ukraine (SAS of Ukraine) , as one of the controlling entities in the field of state financial control. The mission, basic principles and fundamental principles of the State Audit Service of Ukraine are defined. The main strategic goals, as well as the main priorities of the work of the institution, are disclosed. It has been found that control by the State Audit Service is ensured through state financial audit, inspection, procurement review and monitoring. The main tasks and functions of the State Au

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Dmitriev, A. S., and A. M. Stash. "Social Programs in the Structure of Expenditures of the Consolidated Budget of the Federa-tion Subject." Statistics and Economics 17, no. 2 (2020): 63–71. http://dx.doi.org/10.21686/2500-3925-2020-2-63-71.

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The purpose of the study is to examine the role of social programs in the structure of expenditures of the consolidated budgets of the Russian Federation and the Volgograd region, to identify the main directions for improving the content of targeted programs aimed at implementing specific measures in the field of social policy.Materials and methods: the methodology includes structural and statistical analysis, methods of economic forecasting and modeling. The analysis uses official statistical data, as well as re-ports on the performance of the consolidated budgets of the Russian Federation an

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Erzhenin, R. V. "Goals in the Management of Regional Finances: А Logical-Content Analysis of State Programs". Management Science 9, № 2 (2019): 50–61. http://dx.doi.org/10.26794/2304-022x-2019-9-2-50-61.

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The transition to the formation of budgets on the basis of the program-target method is one of the significant achievements of the budget policy pursued in russia in terms of increasing the budget expenditures efficiency. According to the audit and accounting bodies, the implementation of state programs in many strategic areas has not yet led to the expected increase in the effectiveness of budget spending. The ineffectiveness of using state programs is largely due to their poor-quality training. The subject of this study has been selected methodological approaches to assessing the quality of

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Charisma S Vivit and Wendy Joy Morales-Garma. "Social Audit Performance of Cooperatives in Northeastern Cagayan, Philippines: A Study on Compliance with RA 9520." Revista de Gestão Social e Ambiental 17, no. 5 (2023): e03343. http://dx.doi.org/10.24857/rgsa.v17n5-028.

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Objective: This research aimed to evaluate the social audit performance of cooperatives in Northeastern Cagayan, Philippines, focusing on their compliance with RA 9520, the Philippine Cooperative Code of 2008. The study assessed cooperatives' fulfillment of social responsibility and governance obligations. Theoretical framework: The study was based on the principles of social responsibility and cooperative governance. It aimed to explore how cooperatives in the region integrate these principles into their operations and assess their compliance with the legal requirements outlined in RA 9520. M

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Sokolov, I. A., and A. B. Zolotareva. "The Place of Spending Reviews Among Performance Analysis Tools." Economic Policy 20, no. 2 (2025): 82–105. https://doi.org/10.18288/1994-5124-2025-2-82-105.

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Since 2019 Russia has been using a new management tool for improving the efficiency of state expenditures — spending reviews (SR) prepared by the Ministry of Finance to identify opportunities for more economical spending of state budget resources. Although this tool is quite popular among OECD countries, the article highlights a problem common to both OECD countries and Russia: lack of a clear distinction between the goals and objectives of SRs and previously existing ways of analyzing the efficiency of budget expenditures, such as the performance audits performed by the supreme audit institut

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13

HAVRYLKO, P.P., T.V. HUSHTAN, and M.Y. KOVACH. "The essence of the audit of state resources as a form of financial control." Market Relations Development in Ukraine №7-8(254-255)2022 152 (November 15, 2022): 23–28. https://doi.org/10.5281/zenodo.7323220.

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The subject of the study is the essence of the audit of state resources as a form of financial control. The purpose of the study is to determine the essence of the audit of state resources as a method of financial control. Research methods. The work uses the dialectical method of scientific knowledge, the method of analysis and synthesis, the comparative method, and the method of summarizing data. Work results. The paper provides an interpretation of the term «form of control». The main differences between the audit or verification of financial statements and the audit of the effec

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Бизякин, И. И., and И. А. Продченко. "Scientific and methodological foundations for modeling the processes of evaluating the budgetary effectiveness of state pro-31 grams that ensure the country's defense capability." Экономика и предпринимательство, no. 12(137) (May 3, 2022): 31–35. http://dx.doi.org/10.34925/eip.2021.137.12.003.

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Материал статьи посвящен вопросам научно-методического обеспечения процессов оценки бюджетной эффективности во взаимосвязи с анализом условий достижения стратегических целей на начальном этапе реализации государственных программ, обеспечивающих обороноспособность страны (ГПОО). Авторами обоснованы базовые параметры к модели оценки бюджетной эффективности во взаимной согласованности со стратегическими целями ГПОО, отражающей взаимосвязь, комплексное планирование и осуществление мероприятий стратегического и финансового аудита, а также аудита эффективности. Дается обзор основных мероприятий, пре

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Серікова А.Р. "State audit of the efficient use of budget funds in the energy sector and issues of transition to renewable energy." «МЕМЛЕКЕТТІК АУДИТ – ГОСУДАРСТВЕННЫЙ АУДИТ» 67, no. 2 (2025): 6–16. https://doi.org/10.55871/2072-9847-2025-67-2-6-16.

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This research article explores the methodological and institutional foundations of state audit in ensuring the efficient use of budget funds allocated for the development of renewable energy sources (RES) in the Republic of Kazakhstan. The relevance of the study is driven by the country’s strategic course toward carbon neutrality by 2060 and the increasing scale of public and international investments in the green energy sector. The aim of the research is to analyze the extent to which current audit mechanisms contribute to transparency, accountability, and performance in the implementation of

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16

Melnyk, Katerina. "IMPLEMENTATION OF AUDIT FUNCTIONS AS A FACTOR OF IMPROVEMENT OF TAX ACCOUNTING OF INDUSTRIAL CLUSTERS." Economic journal of Lesia Ukrainka Eastern European National University 3, no. 23 (2020): 177–81. http://dx.doi.org/10.29038/2411-4014-2020-03-177-181.

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The main directions of implementation of audit functions in order to improve the system of tax policy (tax accounting, planning, counter) in the newly formed sectoral and territorial (administrative) clusters, namely agricultural holdings, united territorial communities are studied. It is established that the planning of sectoral clusters is conditioned by measures to economically stimulate enterprises in the industry or regulate its functioning through the mechanism of grants, compensations, subventions, tax policy transformation in terms of tax accounting and planning, implementation of stat

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17

Chemerys, M. S. "TARGETED USE OF BUDGET GRANTS AS AN OBJECT OF FINANCIAL CONTROL." Constitutional State, no. 58 (June 15, 2025): 108–22. https://doi.org/10.18524/2411-2054.2025.58.331000.

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The article, based on the analysis of scientific research, the current legislation of Ukraine regulating relations in the field of providing budget grants, and exercising financial control, clarifies the current state of legal regulation of exercising financial control over the targeted use of budget grant funds, and also suggests ways to improve legislation in this area. The concept of “budget grant” is highlighted, enshrined in clause 14.1.277-1, clause 14.1, article 14 of the Tax Code of Ukraine, and is distinguished from other types of grants. The types of tax benefits enjoyed by recipient

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18

Patskan, V. V. "INTERNATIONAL ACCOUNT COOPERATION THE CHAMBER AS THE SUPREME AUDIT AUTHORITY OF UKRAINE WITHIN THE BILATERAL AND MULTILATERAL FRAMEWORK INTERNATIONAL TREATIES." Actual problems of native jurisprudence, no. 06 (March 2, 2020): 96–101. http://dx.doi.org/10.15421/3919102.

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The article is devoted to the International cooperation of the Accounting Chamber as the supreme audit institution of Ukraine in the framework of bilateral and multilateral international treaties. International cooperation is an important tool for the institutional development of the Accounting Chamber and for enhancing its ability to perform the functions of the supreme audit institution of Ukraine. In the framework of bilateral and multilateral international treaties as well as in the framework of bilateral cooperation, international cooperation provides for the exchange of experience and kn

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19

Nelufule, Lutendo Patricia, Tyanai Masiya, and Stellah Lubinga. "An analysis of the Internal Audit Function in the South African Department of Defence." International Journal of Research in Business and Social Science (2147- 4478) 12, no. 4 (2023): 295–303. http://dx.doi.org/10.20525/ijrbs.v12i4.2530.

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The IAF assists organizations in achieving accountability and integrity, enhancing the implementation of organizational programs, fostering public confidence, and mitigating the risk of mismanagement of public funds. Even though the significance of internal audit functions has been acknowledged and recognized in South Africa, the South African public sector is plagued by numerous issues resulting from the IAF's poor performance. The purpose of this paper is to investigate the factors that influence the efficacy of the internal audit function (IAF) within the Department of Defense (DoD). The in

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Sutaryo, Sutaryo, Salawati binti Sahari, Shaharudin bin Jakpar, and Sophee Sulong bin Balia. "INTERNAL AUDIT FUNCTION AND PUBLIC SERVICE QUALITY: EVIDENCE FROM INDONESIAN LOCAL GOVERNMENTS." Public Administration Issues, no. 5 (2022): 110–33. http://dx.doi.org/10.17323/1999-5431-2022-0-5-110-133.

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This study investigates the role of local government internal audit function maturity and expertise in supervising local government public service quality. We use secondary data from all local governments in Indonesia for the 2016-2019 fiscal year that generates panel data with 1934 observations, analyzed with panel data regression. Local governments in Indonesia have a good average quality of public services. In most tests, we evidence the positive effect of local government internal audit function maturity and expertise on public service quality. Internal audit function maturity is the stron

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Stryzhak, Yevhenii, Tetiana Saraskina, Andrii Minchenko, and Iia Stryzhak. "FINANCING HEALTH CARE FROM LOCAL BUDGETS OF UKRAINE AND THE REPUBLIC OF POLAND." Wiadomości Lekarskie 75, no. 3 (2022): 721–26. http://dx.doi.org/10.36740/wlek202203126.

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The aim: This article aims to show the role of local budgets in financing health care in communities, and to initiate a discussion on the possibility of expanding powers of local government bodies in the sphere of health care. Materials and methods: This study is based on the normative acts of the Republic of Poland and Ukraine, conclusions, reports of the Regional Chambers of Audit (Regionalnych Izb Obrachunkowych) in the Republic of Poland, OECD Indicators and budget gminas. Dialectical, comparative, analytical methods and the method of system analysis were used. Conclusions: Health care is

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Perchuk, Oksana. "Improving the quality and efficiency of budget social expenditure in the public financial management system." University Economic Bulletin, no. 49 (May 22, 2021): 208–15. http://dx.doi.org/10.31470/2306-546x-2021-49-208-215.

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Subject of research: applied principles of social expenditure management within the public finance system. The purpose of the article is the development of scientific and pragmatic recommendations for improving the efficiency and quality of budget social expenditures in the public financial management system. Methodology of work. The set of scientific methods and approaches, including the method of system analysis, comparison, generalization, etc., was applied in the work, which allowed to realize the conceptual unity of the research. Results of work. Taking into account the identified problem

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Marshova, Tatiana, and Irina Kirichenko. "ON QUALITY CRITERIA FOR STATE PROJECTS." Public Administration Issues, no. 4 (2022): 61–96. http://dx.doi.org/10.17323/1999-5431-2022-0-4-61-96.

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The development of strategic planning in Russia using program-targeted budgeting approaches, the adoption of effective managerial decisions in the public sector determines the relevance of the problem of improving the efficiency of projects and programs implemented mainly at the expense of the state budget. The importance of these issues is growing due to the scale of the tasks solved through government programs and national projects, significant amounts of resources allocated for their implementation in the presence of budgetary constraints in the context of global instability and a significa

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Dulska, Iryna. "Budget support for digitization within the E-government in Ukraine." Economy and Forecasting 2019, no. 1 (2019): 47–66. http://dx.doi.org/10.15407/econforecast2019.01.047.

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The paper deals with the issue of the budget financing of digitalization in Ukraine through e-governance. It was shown that it is very difficult to estimate the real volume of public expenditures on digitalization (informatization) through e-government program at all budget levels and directions, since its components (national, sectoral, regional) are being implemented by many executive bodies and local governments. According to international organizations, the public access to information on budget spending in Ukraine is limited, and transparency level is insufficient, while the level of e-go

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Sripeni, Sripeni, Nurlaili Nurlaili, and Yudo Dwiyono. "School-Based Financial Management in Improving the Quality of Junior High School Education in North Penajam Paser." EduLine: Journal of Education and Learning Innovation 4, no. 1 (2024): 36–44. http://dx.doi.org/10.35877/454ri.eduline2349.

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This research analyzes the relationship between school-based financial management and the quality of educational services in secondary schools in Penajam Paser Utara. A qualitative approach using a case study method is employed to gain an in-depth understanding. Primary and secondary data were collected through interviews with school principals, treasurers, and teachers. Data analysis was conducted using an interactive model, involving organization, correlation, reduction, presentation, and conclusion drawing. The findings indicate that financial planning begins by identifying the sources of s

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Almagro, Ronald E., Loyd C. Flores, Maryrose V. Amora, and Marleonie M. Bauyot. "Implementation Practices of Reading Programs in Elementary Education in Davao De Oro: A Multiple Case Study." International Journal of Research and Innovation in Social Science VIII, no. I (2024): 779–94. http://dx.doi.org/10.47772/ijriss.2024.801059.

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This research delves into the nuanced landscape of implementing reading programs for non-readers in Indigenous People (IP) schools, uncovering the experiences, challenges, and strategies encountered by school administrators and reading coordinators. The study, conducted in selected elementary schools in Davao De Oro, engages nine participants using a meticulously designed interview guide validated by experts. Adhering to ethical standards outlined in the Belmont Report, the data gathering process employs in-depth interviews, meticulously audio-recorded and transcribed verbatim to ensure reliab

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Vera, Anyango Oteng, and Donald Gulali Indiya DR. "Influence of Strategic Human Capital Development on Implementation of Homa Bay County Integrated Development Plan." International Journal of Innovative Science and Research Technology 7, no. 11 (2022): 296–303. https://doi.org/10.5281/zenodo.7353163.

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Strategic leadership is an essential ingredient in the meticulous development and implementation of County Integrated Development Plan (CIDP). Poor Implementation is a concern of stakeholders involved in implementation of devolution since the National Government continues to increase resources as shown. Reports from various government agencies mandated to audit and assess the execution of CIDPs and general service delivery have raised queries on the manner the execution of CIDPs. So far the National Government has put controls such as; Legislative control through Public Accounts Committee ( PA

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Derkach, Oleksandr. "PRACTICAL ASPECTS OF IMPLEMENTATION OF SOCIALLY RESPONSIBLE AGRICULTURAL BUSINESS IN UKRAINE." MODELING THE DEVELOPMENT OF THE ECONOMIC SYSTEMS, no. 3 (September 29, 2022): 168–72. http://dx.doi.org/10.31891/mdes/2022-5-24.

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The article examines the main practical aspects of the implementation of socially responsible agrarian business in Ukraine, in particular, conscientious business practices; environmental protection activities and resource conservation; development of local society, development of personnel aimed at training and professional development. It is proposed to distinguish the following phases at the current stage of formation and development of social responsibility of domestic agrarian business subjects as a mechanism for increasing their competitiveness: initial, adjacent and terminal. In the firs

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Lillerovde, Egil, Bill Sullivan, and Arvind Chetty. "Risk-based coating maintenance: an integrated program." APPEA Journal 51, no. 2 (2011): 728. http://dx.doi.org/10.1071/aj10108.

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The integration of a cost-effective coating management plan into an asset integrity system is essential in ensuring asset longevity. The success of any corrosion management program relies on condition monitoring and quality auditing. Monitoring activities also contribute to maintenance plan feedback ensuring continuous improvement in corrosion management activities. It is recognised that there are many ways to organise and operate successful corrosion management programs, each of which is asset specific and depends on factors such as: Design. Stage in the life cycle. Process conditions. Operat

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Mohammadi, Ezzatollah, Mohammad Bagheri, and Serajeddin Mohebi. "Presenting a Competency Model for Managers in Public Organizations (Case Study: Plan and Budget Organization of Iran)." Management, Education and Development in Digital Age 2, no. 1 (2025): 69–87. https://doi.org/10.61838/medda.2.1.6.

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Managerial competency plays a crucial role in improving performance and enhancing productivity within public organizations. The Plan and Budget Organization of Iran, as one of the key institutions in policymaking and the implementation of developmental programs, requires managers equipped with a wide range of competencies tailored to today’s complex and dynamic environment. The aim of the present study was to develop a competency model for managers in public organizations, focusing specifically on the Plan and Budget Organization of Iran. This research adopted a qualitative methodology. The st

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Prypolova, L. I., and V. O. Korniienko. "Organizational and legal models of operational implementation of international aid to Ukraine." Analytical and Comparative Jurisprudence, no. 4 (September 14, 2023): 272–76. http://dx.doi.org/10.24144/2788-6018.2023.04.45.

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The article examines the new organizational and legal formats of control, assessment and reporting (accountability) of the provision of defense forces within the framework of international aid to Ukraine. The position of foreign partners of the «Ramstein» group, who worked on adapting the American practice of accountability to the combat environment in Ukraine with the help of expanded financial and legal reporting mechanisms and field inspections, is noted.Peculiarities are considered and organizational and legal models of operational implementation of international aid to Ukraine controlled

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G. Dayaday, Maricel, and Fredelino A. Galleto, Jr. "Electronic Waste (E-Waste) Management of Higher Education Institutions in South Central Mindanao, Philippines." Environment and Natural Resources Journal 20, no. 5 (2022): 1–9. http://dx.doi.org/10.32526/ennrj/20/202200053.

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E-waste management is undoubtedly one of the important environmental concerns at present because the dependence on electronic devices has increased. There have been policies, legal provisions, and advocacy undertakings educating and introducing ways to manage and properly dispose of e-waste in the region yet there is no clear understanding of these practices, particularly in Higher Education Institutions (HEIs). The present study evaluates the e-waste management implementation of HEIs in South Central Mindanao, Philippines using survey questionnaires and in-depth interviews with 13 HEI represe

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Tymchak, V. V., and M. V. Tymchak. "Financial autonomy of higher education institutions: administrative and legal limits and possibilities." Analytical and Comparative Jurisprudence, no. 2 (April 28, 2025): 720–25. https://doi.org/10.24144/2788-6018.2025.02.108.

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The article examines the theoretical and practical aspects of the financial autonomy of higher education institutions in the context of administrative and legal regulation of their activities. A comprehensive analysis of the regulatory framework that determines the financial independence of universities was conducted, revealing the main discrepancies between the declared principles of autonomy and the real restrictions that have arisen in budgetary, tax, and other areas of legislation. The structure of the modern model of financing higher education in Ukraine is considered and its comparative

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Pukhyr, S., and M. Khmelyarchuk. "MANAGEMENT FEATURES OF THE STATE FUND FOR REGIONAL DEVELOPMENT OF UKRAINE UNDER THE CONDITIONS OF CURRENT CHALLENGES." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 442–52. http://dx.doi.org/10.18371/fcaptp.v1i36.228076.

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The article summarizes the arguments and counterarguments within the scientific discussion on the resource management of the State Fund for Regional Development of Ukraine (Fund). The main purpose of the study is to assess the effectiveness of resource management of this Fund from the standpoint of improving the effectiveness of state financial support for regional development in Ukraine. Systematization of literature sources and approaches to solving the problem of effective use of state budget funds to finance regional development goals showed that in general there is a positive assessment o

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Maujud, Fathul. "Implementasi Fungsi-Fungsi Manajemen dalam Lembaga Pendidikan Islam (Studi Kasus Pengelolaan Madrasah Ibtidaiyah Islahul Muta’allim Pagutan)." JURNAL PENELITIAN KEISLAMAN 14, no. 1 (2018): 31–51. http://dx.doi.org/10.20414/jpk.v14i1.490.

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Keberhasilan lembaga pendidikan Islam (madrasah) dalam menyelenggarakan pendidikan sangat ditentukan oleh kemampuannya dalam mengimplementasikan fungsi-fungsi manajemen secara profesional. Artikel ini bertujuan untuk mendeskripsikan dan menganalisis implementasi fungsi-fungsi manajemen dalam pengelolaan Madrasah Ibtidaiyah (MI) Islahul Muta’allim Pagutan Kota Mataram. Untuk mendapatkan data, teknik yang digunakan yaitu observasi partisipan, wawancara mendalam, dan dokumentasi. Data yang diperolah analisis dengan model interaktif seperti yang dikembangkan oleh Miles dan Huberman (1994). Kesimpu

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Mutmainnah, Mutmainnah. "Manajemen Sekolah: Meningkatkan Efektivitas dan Efisiensi Pendidikan SDN 12 Banda Aceh." Journal on Education 6, no. 4 (2024): 20675–81. http://dx.doi.org/10.31004/joe.v6i4.6169.

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This article discusses school management at SD Negeri 12 Banda Aceh as an effort to increase the effectiveness and efficiency of education. Observation methods include direct observation, interviews with relevant stakeholders, and analysis of documents related to school management, with a focus on management of facilities and infrastructure, curriculum, students, human resources, and school budget. Observation results show that school management at SD Negeri 12 Banda Aceh includes resource management, school policies, interactions between staff and students, as well as implementation of educat

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Maduningtias, Lucia, Ulfiah Ulfiah, Hanafiah Hanafiah, and Dety Rostini. "Management of National Curriculum Integration and Islamic Boarding Schools to Improve the Quality of Graduates at Islamic Boarding Schools in South Tangerang." International Journal of Science, Technology & Management 3, no. 6 (2022): 1841–53. http://dx.doi.org/10.46729/ijstm.v3i6.692.

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This research is motivated by the problem of the low quality of education graduates in Indonesia, not yet optimal in the management of education programs, human resources, finance, institutions, and school accountability, learning in Islamic boarding schools is carried out outside school hours allowing for deepening and improvement. an education system that is not a boarding school, because with this system student learning becomes more focused, qualified and adequate, the supervision of educational staff programs has not been carried out optimally, the application of modern management in boar

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Balaban, O. I., O. M. Venher, and O. B. Opanasyk. "Market fundamentals of organization of work in the field of stage and audio-visual arts and production." Problems of Interaction Between Arts, Pedagogy and the Theory and Practice of Education 53, no. 53 (2019): 200–214. http://dx.doi.org/10.34064/khnum1-53.12.

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Background. Survival and further development is an acute problem for any modern Ukrainian repertory theater. According to the Law (which is only a framework, since it does not answer all the questions that arise), repertory theaters are non-profit organizations and exist for budget funds. The latter are steadily declining and depreciating in the conditions of market relations exist in modern Ukraine. The purpose of the article is to consider and propose methodological approaches to the development and implementation of innovations in the organization of cultural institutions in the field of cu

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Ikponmwoba, Sandra Orobosa, Onyeka Kelvin Chima, Onyinye Jacqueline Ezeilo, Benjamin Monday Ojonugwa, Akoche Ochefu, and Michael Olumuyiwa Adesuyi. "A Conceptual Framework for Integrating SOX-Compliant Financial Systems in Multinational Corporate Governance." International Journal of Multidisciplinary Research and Growth Evaluation 1, no. 2 (2020): 99–108. https://doi.org/10.54660/.ijmrge.2020.1.2.99-108.

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Ensuring financial transparency in local government accounting systems is crucial for maintaining public trust, accountability, and the efficient use of taxpayer funds. This proposes a compliance-driven model designed to improve financial transparency in local government operations, aligning financial practices with regulatory standards and enhancing public oversight. The model emphasizes the importance of adhering to governmental accounting standards (e.g., GASB), maintaining accurate financial reporting, and implementing robust internal controls to prevent fraud and mismanagement. The core o

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Meliones, A., E. Touloupis, and J. Perello. "Embedded Parallelism Enabling Ultralow-Power Zigbee Voice Communications." Journal of Computer Networks and Communications 2019 (February 5, 2019): 1–14. http://dx.doi.org/10.1155/2019/6595282.

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Short-range wireless technologies are known to transmit voice, audio, image, and video messages in real time. Energy consumption and transmission reach are critical in such networks, especially for portable and power autonomous devices. The purpose of the Voice over Zigbee technology is to provide a competitive offering that excels in these performance aspects. Due to the CSMA-CA mechanism implemented in the 802.15.4 layer, a well-designed strategy must be considered in Zigbee to create a robust, reliable, and full-duplex conversation. In past efforts, we proved that the radio channel of Zigbe

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Pambudi, Andi Setyo, Deni, Sri Hidayati, Desak Annisa Cahya Putri, and Aditya Dwifebri Christian Wibowo. "Special Allocation Fund (DAK) For Education Sector : A Development Evaluation Perspective Of Fiscal YEAR 2019." Jurnal Ekonomi dan Pembangunan 29, no. 1 (2021): 41–58. http://dx.doi.org/10.14203/jep.29.1.2021.41-58.

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National development in education is essentially carried out in order to improve the quality of human resources. In practice, this is established in a series of programs and activities involving the central and regional governments related to authority and funding capacity. One of the efforts to reduce fiscal inequality in education, the central government allocates special allocation funds (DAK). This transfer fund is needed because up to 2019 efforts to improve access and quality of education services through the fulfillment learning facilities and infrastructure standards. This paper analys

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Nasim, Asma. "Infection prevention and control assessment by the Government: A crucial step." Infectious Diseases Journal of Pakistan 34, no. 2 (2025): 68–69. https://doi.org/10.61529/idjp.v34i2.421.

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Infection prevention and control (IPC) is a cornerstone of public health management. The increasing prevalence of pandemics, antimicrobial resistance, and hospital-acquired infections (HAIs) has elevated the importance of effective infection prevention strategies. It has been established that the four major HAIs—urinary tract infections, hospital- and ventilator-associated pneumonia, central line bloodstream infections, and surgical site infections—significantly contribute to morbidity and mortality in hospitals. World Health Organization (WHO) reported that the burden of HAIs is significantly

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Stovban, Mykola P. "MEDICAL AND SOCIAL JUSTIFICATION OF THE FINANCIAL AND ECONOMIC CONDITION OF THE «HORODENKA NON-COMMERCIAL CENTER OF PRIMARY MEDICAL CARE» BEFORE AND AFTER THE INTRODUCTION OF THE HOSPITAL DISTRICT." Wiadomości Lekarskie 75, no. 11 (2022): 2835–38. http://dx.doi.org/10.36740/wlek202211219.

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The aim of the work is to identify the peculiarities of medical and social justification of the financial and economic condition of «Horodenka non-commercial center of primary medical care» before and after introduction of a hospital district. To achieve the goal, the following are defined task: to conduct an analysis of the main indicators of «Horodenka non-commercial center of primary medical care»; to determine the problems of inefficient work of the «Horodenka non-commercial center of primary medical care». Materials and methods: When conducting research, they were used general scientific

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Hartono, Setyo Budi. "Sistem Informasi Audit Penyerapan Anggaran Berbasis Web." Journal of Economic, Bussines and Accounting (COSTING) 5, no. 1 (2021): 236–45. http://dx.doi.org/10.31539/costing.v5i1.2862.

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Implementation of Government Regulation No. 60 of 2008 concerning the government's internal control system, which requires an evaluation of the implementation of the budget for each business unit in each government agency. This assessment will be carried out by the Internal Control Department (SPI), which in this case concerns the use of the monthly budget by units and universities at UIN Walisongo Semarang. This audit will advise the consultant on the implementation of the relevant unit budget. An online budget audit program needs to be developed to ensure accurate information. This informati

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Parushina, Natalya V., and Maxim V. Lozovoy. "Methodological Provisions on Organization and Implementation of Internal Financial Audit in Public Sector." Science Outpost, no. 4(62) (December 31, 2022): 62–71. http://dx.doi.org/10.36683/2076-5347-2022-4-62-62-71.

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The development of internal financial audit in the public sector is due to the improvement of quality and reliability of budget accounting and reporting. Budget accounting and reporting reflect the results of financial and economic activities, the legality and expediency of obtaining and using budget funds, confirm the targeting of state support and subsidizing expenditures. The purpose of the article was to substantiate the importance of organization and conduct of internal financial audit in the public sector, and development of organizational and methodological provisions of audit. The rese

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Priscilla, Tiara Victoria, and Regina Jansen Arsjah. "Pengaruh Penerapan E-Audit dan Etika Auditor terhadap Kualitas Audit dengan Time Budget Pressure sebagai Pemoderasi." AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis 4, no. 3 (2024): 1363–77. http://dx.doi.org/10.37481/jmeb.v4i3.894.

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This study aims to examine and analyze the impact of e-audit implementation and auditor ethics on audit quality, with time budget pressure as a moderator. The research sample consists of auditors working at public accounting firms (KAP) in the Jakarta area. The sampling method employed was purposive sampling, yielding 110 respondents who completed a questionnaire distributed via Google Forms. The data collected were primary data analyzed using multiple linear regression. The research results show that the implementation of e-audit has a positive effect on audit quality. Meanwhile, auditor ethi

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Pitel, N. Y., and I. M. Novak. "Organization of ecologically oriented production management." Collected Works of Uman National University of Horticulture 2, no. 99 (2021): 291–302. http://dx.doi.org/10.31395/2415-8240-2021-99-2-291-302.

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The article is devoted to the research of theoretical bases of organization of management of ecologically oriented production. The analysis of the financing of environmental protection measures in Ukraine shows a positive trajectory of expenditures on environmentally oriented activities during 2010–2019: total expenditures increased from UAH 13 to 44 billion, or more than 3.3 times. The structure of expenditures is dominated by own funds of enterprises (79 %), funds of state and local budgets – only 2 %. Global improvement of the environment can be achieved only through comprehensive cooperati

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BLINOVA, TATYANA V. "Audit of the implementation of national goals." Public Administration 22, no. 1 (2020): 79–81. http://dx.doi.org/10.22394/2070-8378-2020-22-1-79-81.

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The article discusses the issues of control over the expenditure of funds in the implementation of national goals. The author refers to the documents that regulate this area of activity, connects their main provisions with public administration, shows how the Accounts Chamber of the Russian Federation participates in the audit of budget expenditures and thereby contributes to the sustainable development of the country, the formation of effective public administration systems. In 2019, the Accounts Chamber of the Russian Federation analyzed the progress of 8 of 13 national projects and identifi

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Kostić, Radan. "Audit of achieving the objectives of budget programs." Odrzivi razvoj 2, no. 1 (2020): 41–52. http://dx.doi.org/10.5937/odrraz2001041k.

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Hnydiuk, Inna V., Ganna V. Datsenko, Irina H. Krupelnytska, Olena M. Kudyrko, and Olena O. Prutska. "Audit of Budget Programs in European Union Countries." Universal Journal of Accounting and Finance 9, no. 4 (2021): 841–51. http://dx.doi.org/10.13189/ujaf.2021.090430.

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