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Journal articles on the topic 'Budget-related decisions'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Panca Safira Amelia, Irvan Bari Alghani, and Nuwun Priyono. "Analisis Efektivitas Pengelolaan Anggaran Pendapatan Dan Belanja Desa (APBDes) Desa Purwosari, Kabupaten Magetan Tahun 2019-2022." Jurnal Mutiara Ilmu Akuntansi 1, no. 3 (2023): 145–55. http://dx.doi.org/10.55606/jumia.v1i3.1508.

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This study aims to analyze the realization of the management of the Village Revenue and Expenditure Budget. Village Revenue and Expenditure Budget is an important financial instrument in managing village finances to finance various development activities and public services at the village level. In this study, we use methods to study the implementation of Village Revenue and Expenditure Budget management in different contexts. The data used includes the budget that has been allocated, the realization of expenses, and related financial reports. Apart from that, we also involved interviews with

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Syahputri, Puja Paradila, Rian Fadillah, and Acep Suherman. "LITERATURE STUDY: MENTAL ACCOUNTING, TRANSPARENCY AND ACCOUNTABILITY IN SDGS 16." International Journal of Economic Integration and Regional Competitiveness 1, no. 8 (2024): 11–18. https://doi.org/10.61796/ijeirc.v1i8.181.

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The purpose of this study is to determine the role of mental accounting, transparency and accountability to SDGs 16 in various aspects and economic sectors. This study uses a literature study method. The results of this study show that mental accounting, transparency, and accountability play an important role in investment decision-making, interim optimization and life cycle of consumer behavior, financial reporting, taxpayer compliance, shareholder decisions, budget performance, management of village fund allocation and public trust in increasing public trust. Although there are some differen

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Syahputri, Puja Paradila. "LITERATURE STUDY: MENTAL ACCOUNTING, TRANSPARENCY AND ACCOUNTABILITY IN SDGS 16." International Journal of Economic Integration and Regional Competitiveness 1, no. 8 (2024): 11–18. https://doi.org/10.61796/ijeirc.v1i8.181.

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The purpose of this study is to determine the role of mental accounting, transparency and accountability to SDGs 16 in various aspects and economic sectors. This study uses a literature study method. The results of this study show that mental accounting, transparency, and accountability play an important role in investment decision-making, interim optimization and life cycle of consumer behavior, financial reporting, taxpayer compliance, shareholder decisions, budget performance, management of village fund allocation and public trust in increasing public trust. Although there are some differen

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Lu, Yaotai. "Public Financial Information Management for Benefits Maximization." International Journal of Organizational and Collective Intelligence 6, no. 3 (2016): 50–74. http://dx.doi.org/10.4018/ijoci.2016070104.

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Information management is an essential part in the public budgetary process. This paper analyzes the theoretical basis, tools, and consequences of information management throughout a budget cycle. Budgeters and decision makers need necessary financial data related to all types of revenues and expenditures, economic conditions, and agency needs, among other factors. From an organization theory perspective, budget agencies face a great number of uncertainties and constraints throughout each phase of a budget cycle. Using appropriate budgeting techniques and approaches, they collect, analyze, and

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Thesari, Shirley Suellen, Mauro Lizot, and Flavio Trojan. "Municipal Public Budget Planning with Sustainable and Human Development Goals Integrated in a Multi-Criteria Approach." Sustainability 13, no. 19 (2021): 10921. http://dx.doi.org/10.3390/su131910921.

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Government planning has a relevant role in the human development of cities, and the local public sector acts on legal regulations and budget planning to reach high levels of sustainability and human development. However, there is a gap in local governments related to the integration of decision-making preferences considering sustainability and human development in their budget planning. This work explores how the preferences of decision-makers have been considered in published research found in high-impact journals, and how they have been used in practice or not, especially in the public budge

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Huang, Yuan Huei, Che Wei Chang, and Pei Yu Hsieh. "Construction a Big Data Predictive Model to Analysis the Production Planning and Control Plan of Hospital Organization." Applied Mechanics and Materials 437 (October 2013): 977–80. http://dx.doi.org/10.4028/www.scientific.net/amm.437.977.

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Production planning and control decisions are based mainly on the results of the analysis of big data as a basis for effective data analysis can provide the most appropriate decisions. This study used the decision tree analysis implants implanted. Taiwan Diagnosis Related Groups (TW-DRGS) surgery a medical professional impact on revenue. In Taiwan, over the past 10 years, the National Health Insurance database to a Microsoft Structured Query Language (SQL) database analysis software for analysis and simulation. Used the gray theory to simulation analysis and forecasting, TW-DRG surgery medical

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Al-Tameemi, Batool Younus Sabeeh. "The Possibility of Adopting Program and Performance Budget to Evaluate the Performance of Banks." International Academic Journal of Accounting and Financial Management 10, no. 1 (2023): 95–110. http://dx.doi.org/10.9756/iajafm/v10i1/iajafm1011.

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This study examines program and performance budget and its role in evaluating bank performance. Program and performance budget represents a system for preparing a budget for all expenses allocated each year. The budgeting process begins for each job within the bank and is analyzed according to its needs and costs. Subsequently, a budget is prepared based on the requirements of the upcoming period, regardless of any increase or decrease compared to the previous one. Program and performance budget contributes to cost reduction by avoiding the fluctuations that occur in the budget of the previous

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Trarbach, Judith, Stephan Schosser, and Bodo Vogt. "Bedside Treatment Decisions: An Evaluation of the Factors Physicians Take into Consideration When Making Complex Rationing Decisions." Journal of Medical Psychology 1, no. 1 (2020): 9–17. http://dx.doi.org/10.3233/jmp-170005.

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Background: The budget limitations that are imposed on health care providers often force caregivers to become rationers, and physicians are required to select which patients receive treatments and which go without on a daily basis. This involves making highly complex decisions, and physicians are required to evaluate both relevant and irrelevant parameters to ensure the final decision is sound. Objective: This research examined which of seven parameters physicians used to make rational decisions as to which of a group of five patients in need received treatment. Method: An experiment was condu

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Mohd Shahril, Aslinda, Nur Nazirah Jusoh, Xinzheng Qi, and Kandappan Balasubramanian. "THE INFLUENCE OF INTRINSIC FACTORS, EXTRINSIC FACTORS, CUSTOMER ATTITUDES AND CUSTOMER EXPECTATIONS TOWARD INTENTION TO STAY AT BUDGET HOTEL." Journal of Tourism, Hospitality and Environment Management 9, no. 35 (2024): 01–17. http://dx.doi.org/10.35631/jthem.935001.

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This study investigates the multifaceted influences shaping customer intention to stay at budget hotels, considering a comprehensive framework that encompasses intrinsic and extrinsic factors, as well as customer attitudes and expectations. As the budget hotel sector continues to grow in Malaysia, understanding the drivers behind customer decisions to stay in these establishments becomes crucial for both practitioners and researchers. The intrinsic factors measure service quality, safety and security that prompt customers to opt for budget accommodation. Extrinsic factors encompass external in

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Alawia, Mutia Tsalitsa, Aulia Fuad Rahman, and Arum Prastiwi. "The effect of budgetary goal clarity and budget evaluation on performance accountability of local government." International Journal of Research in Business and Social Science (2147- 4478) 10, no. 4 (2021): 520–24. http://dx.doi.org/10.20525/ijrbs.v10i4.1241.

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This research aims to empirically assess the influence of the budgetary goal clarity and budget evaluation on agency performance accountability. This study was conducted on Local Goverment Organization (OPD) of Blitar Regency. The unit of analysis is 113 employees whose work are related to composing of agency performance accountability. The data was analyzed using SEM-PLS in Smart PLS 3. The results showed that budgetary goal clarity and budget evaluation has positive influence on agency performance accountability. The implementation of budgetary goal clarity and budget evaluation will help ag

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Kobelsky, Kevin W., Vernon J. Richardson, Rodney E. Smith, and Robert W. Zmud. "Determinants and Consequences of Firm Information Technology Budgets." Accounting Review 83, no. 4 (2008): 957–95. http://dx.doi.org/10.2308/accr.2008.83.4.957.

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ABSTRACT: For most firms, the information technology (IT) budget represents a major element in the overall firm budget, and IT budget decisions often have significant operational and strategic impacts on the business processes in the firm’s value chain. In this paper we use a large unique data set to examine the extent to which IT budgets are affected by environmental, organizational, and technological circumstances. We find that our cross-sectional model explains substantial variance in IT budgets, which indicates that contingent environmental, organizational, and technological factors affect

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Simanjuntak, Maria Ferba Editya, and Maslon Hutabalian. "Partisipasi Masyarakat dalam Mengontrol dan Mengetahui Mekanisme Penggunaan Anggaran Dana Desa di Kecamatan Simalungun." Journal of Education, Humaniora and Social Sciences (JEHSS) 3, no. 2 (2020): 743–49. http://dx.doi.org/10.34007/jehss.v3i2.411.

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Village Funds are Funds sourced from the State Revenue and Expenditure Budget allocated for villages to be used to finance government administration, development implementation, community development, and community empowerment. Village government is required to carry out governance in a transparent and accountable manner. Laws and Government Regulations have provided a clear legal umbrella so that the BPD does not need to hesitate in carrying out its function of supervising the performance of village heads. This study used qualitative research methods. Data collection was carried out through o

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Dimitrova, Sevdalina, and Venelin Terziev. "Financial Provisioning - Basis Of Strategic Decisions Of Themanagement Of Resources For Security And Defence." International conference KNOWLEDGE-BASED ORGANIZATION 21, no. 2 (2015): 294–99. http://dx.doi.org/10.1515/kbo-2015-0050.

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Abstract The strategic decisions defining the defence capabilities that are necessary for our country in response to the dynamic changes in the security environment are directly related to the question “How much?” concerning the price that taxpayers should pay for the creation and development of those capabilities. Since security and defense constitute a public good whose creation is entirely dependent on the economic potential, on the GDP of the country, the manifestation of the price of that good is the budget of the Defence Ministry. This calls for the implementation of a system and tools,

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Bookbinder, James H., and Fusun Ulengin. "Budget Allocation and Profit for Logistics and its Interfaces." International Journal of Physical Distribution & Logistics Management 21, no. 7 (1991): 14–21. http://dx.doi.org/10.1108/eum0000000000394.

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Presents a multiple‐objective mathematical programming model to co‐ordinate logistics decisions with those on the interface between the production and marketing departments. The model can help decide on an overall budget to request from senior management for logistics and these interfaces, and in systematically allocating the funds between transport, inventory and production. In so doing, this multi‐period model specifies the timing and quantity of raw‐material purchases, and the location and timing of production activities and distribution flows. The budget for expenditures on logistics and i

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Chang, Carlos M., Marketa Vavrova, and Syeda Lamiya Mahnaz. "Integrating Vulnerable Road User Safety Criteria into Transportation Asset Management to Prioritize Budget Allocation at the Network Level." Sustainability 14, no. 14 (2022): 8317. http://dx.doi.org/10.3390/su14148317.

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Safety is a major worldwide concern due to the increasing number of fatalities of vulnerable road users (VRUs). VRUs are pedestrians, bicyclists, and motorcyclists, and their safety is a priority when making infrastructure management decisions. Traditionally, transportation agencies have adopted transportation asset management (TAM) practices based on performance measures to assess the physical condition of transport infrastructure. This paper describes a framework to incorporate VRU’s safety into the TAM decision-making process. The main objective of the VRU-TAM framework is to mitigate pedes

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Gutiérrez Ponce, Herenia, Julián Chamizo González, and Elisa Isabel Cano Montero. "Transparencia y gestión presupuestaria en los ayuntamientos españoles." Revista del CLAD Reforma y Democracia, no. 72 (January 1, 2018): 195–232. http://dx.doi.org/10.69733/clad.ryd.n72.a169.

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Abstract This article aims to study the economic management of Spanish municipalities through the information of their budgets. The relevant expenditures items related to transparency and funding were identified in quest of sustainable and transparent quantitative indicators. The budget management of several public services is analyzed to disclose transparency. The analysis is based on published databases of the Ministry of Public Finance. As a conclusion transparency and tax-rate can be explained through specific items in the expenditure budget, providing a sound basis for stakeholder to make

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Joshi, Bishnu Maya. "Trends in Budgeting in the Education Sector of Nepal." Interdisciplinary Research in Education 8, no. 2 (2023): 146–54. http://dx.doi.org/10.3126/ire.v8i2.60233.

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This paper analyzes the trends in budgeting in the education sector of Nepal. Budget allocation trends are essential in the education sector for ensuring equality, improving education quality, enhancing accountability, and guiding policy decisions. This paper argues that investment in education is indispensable for national development. To fulfill this objective, the trends in budget allocation in the education sector support working among the stakeholders to ensure access to quality education. This paper is based on reviews of documents related to the ten-year budget allocation practices of t

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Mints, Oleksii, and Natalia Markina. "Methods of ensuring flexibility of the budget process at holding enterprises of energy industry." Economics of Development 18, no. 4 (2020): 19–27. http://dx.doi.org/10.21511/ed.18(4).2019.03.

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Achieving business success for a company is directly related to financial planning, budgeting and analysis of results. Any system is viable if it includes feedback elements that provide an analysis of what the system has done and current adjustments to the system’s behavior as signals about its state. The article deals with the features of the budget process at energy enterprises as part of vertically oriented holding structures. The system formed by such enterprises is very complex, so it is necessary to take additional measures to maintain the efficiency of the budget process in such conditi

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Chi, Li-Pin, Chen-Hua Fu, Jeng-Pyng Chyng, Zheng-Yun Zhuang, and Jen-Hung Huang. "A Post-Training Study on the Budgeting Criteria Set and Priority for MALE UAS Design." Sustainability 11, no. 6 (2019): 1798. http://dx.doi.org/10.3390/su11061798.

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A recent study proposed a systematic “(budgeting) knowledge discovery educational framework” (BKDEF). This BKDEF is focused on guiding staff training courses for enhancing the ability to allocate the “large but limited” budget for single, high-cost product design. However, except for its initial application to support the budget planning for the next generation fighter design, the framework’s effectiveness is still awaiting further scrutiny. This study fills the gap by providing the “second application” of BKDEF, which is to support another similar decision for designing the medium-altitude lo

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Marini Mahyani Nasution and Achmad Lutfi. "Public Involvement in Budget Transparency in terms of Opportunities and Challenges." Jurnal Administrasi Publik Public Administration Journal 12, no. 2 (2022): 171–79. http://dx.doi.org/10.31289/jap.v12i2.7704.

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The purpose of the article related to public involvement in budget disclosure, known as participatory budgeting, shows more in terms of the opportunities and challenges faced by a decentralized country, where actors in it participate in making decisions through budgeting formulation. This issue is focused on budget transparency not only to encourage public involvement, but public involvement is very necessary for budget transparency. However, this public engagement has its challenges and benefits. This analysis is carried out through literature studies, journals, and related publications. The

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Vida Indah Viratna, Merliana Saputri, Alya Sari Khanifah, Etik Yuliana, and Herlina Manurung. "Pengaruh Fee Audit Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit." Jurnal Akuntan Publik 1, no. 4 (2023): 325–33. https://doi.org/10.59581/jap-widyakarya.v1i4.1962.

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Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when

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Xia, Jiangang, Jianping Shen, and Jingping Sun. "Tight, Loose, or Decoupling? A National Study of the Decision-Making Power Relationship Between District Central Offices and School Principals." Educational Administration Quarterly 56, no. 3 (2019): 396–434. http://dx.doi.org/10.1177/0013161x19851174.

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Do school district central offices and school principals have the same level of influence on school decisions? What does the district–principal power relationship look like? These two questions are discussed but are rarely examined in the literature. Based on a nationally representative sample from the 2007-2008 Schools and Staffing Survey data, we explored these two questions. Specifically, we applied the paired samples t test to compare the district central offices’ and school principals’ influences and applied the multilevel modeling method to estimate the power relationship. We found that

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Skačkauskienė, Ilona. "RESEARCH ON THE DYNAMICS OF LITHUANIAN STATE REVENUE AND PREFERENCES FOR EXPENDITURE ALLOCATION." Journal of Business Economics and Management 14, no. 4 (2013): 806–17. http://dx.doi.org/10.3846/16111699.2013.789451.

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The article analyses revenue and expenditure on the national budget of Lithuania and looks at their dynamics and structure. First, the paper is aimed at naming the main sources of revenue as well as the preferential areas of financing. Second, it is also sought to disclose the objective principles of allocating budget appropriation. To achieve the goal, the correlation between preferences in government activity and expenditure allocation was investigated. The conducted research employs ranging and correlational analysis. Since the formation of a bigger budget leads to an increased appropriatio

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MAHDALENA, MAHDALENA, ANDRY ANDRY, and HALIAH HALIAH. "LOCAL GOVERNMENT BUDGET ORIENTATION: A CRITIQUE OF BUDGET POLICY." Hasanuddin Economics and Business Review 6, no. 1 (2022): 1. http://dx.doi.org/10.26487/hebr.v6i1.3457.

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This study aims to determine the orientation of the budget in the process of preparing and determining local government budgets. The research was conducted by the local government of Gorontalo City. Habermas’s communicative action theory approach as part of the critical approach was chosen as the method in this research to capture the reality of budget orientation in the preparation and determination of local government budgets. Data collection techniques were carried out through in-depth interviews, observation, and documentation. The informants in this study were from BAPPEDA, members of BAN

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Silva, Layde Lana Borges da, Isabela Esteves Cury Coutinho, ROSALINA ALVES NANTES, Everson da Silva Vieira, Karina Rocha Prado, and Maria Janina da Silva Manoel. "JUDICIALIZATION OF HEALTH IN THE WESTERN AMAZON." International Journal for Innovation Education and Research 9, no. 6 (2021): 348–65. http://dx.doi.org/10.31686/ijier.vol9.iss6.3180.

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The present work addresses the theme of health judicialization and its impacts within the budget. It analyzes the financial effects of court decisions in the Municipal Health Secretariat of Porto Velho, capital of the state of Rondônia. As a temporal delimitation, the period between the years 2014 to 2017 was taken into account. The paper goal is to examine the judicialization phenomenon and which impacts it brings to the administrative scope. The research has a bibliographic and documentary nature, consulting scientific articles, books, websites and especially transparency portals of the enti

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ZHAO, LAN, and JISHAN ZHU. "INTERNET MARKETING BUDGET ALLOCATION: FROM PRACTITIONER'S PERSPECTIVE." International Journal of Information Technology & Decision Making 09, no. 05 (2010): 779–97. http://dx.doi.org/10.1142/s0219622010004020.

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Consider a firm promotes its products through several Internet media with a fixed Internet marketing budget and models the budget allocation decisions as a competitive game, in which each firm formulates its own optimization model that is influenced by the competitors' moves as well. One challenge to the application of such model in practice is how to deal with asymmetric information. In this paper, we discuss several issues that are often asked by the practitioners that are related to dealing with asymmetric information. Among them are (1) how accurate of the estimated model used by the firm

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Dowdy, David W., Alice A. Zwerling, Andrea Stennett, et al. "Measuring Stigma to Assess the Social Justice Implications of Health-Related Policy Decisions: Application to Novel Treatment Regimens for Multidrug-Resistant Tuberculosis." MDM Policy & Practice 5, no. 1 (2020): 238146832091523. http://dx.doi.org/10.1177/2381468320915239.

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In making policy decisions with constrained resources, an important consideration is the impact of alternative policy options on social justice. Social justice considers interactions between individuals and society and can be conceptualized across domains of agency, association, and respect. Despite its importance, social justice is rarely considered formally in health policy decision making, partially reflecting challenges in its measurement. We define three criteria for considering social justice in health-related policy decisions: 1) linkage of social justice to a measurable construct; 2) a

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Kannchen, Marek, Paweł Ziemba, and Mariusz Borawski. "Use of the PVM Method Computed in Vector Space of Increments in Decision Aiding Related to Urban Development." Symmetry 11, no. 4 (2019): 446. http://dx.doi.org/10.3390/sym11040446.

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The paper presents a possibility to use a new PVM-VSI (Preference Vector Method computed in Vector Space of Increments) method in making decisions that demand that different variants should be considered, while being evaluated with respect to different criteria. Hence, knowledge about them is a must, and that knowledge is not necessarily available quantitatively, whereas the very evaluation should be relatively objective; that is, independent from the decision maker’s preferences or opinions. The paper presents the use of the PVM-VSI method in support decisions related to urban development—to

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Angelini, Pierpaolo. "Financial Decisions Based on Zero-Sum Games: New Conceptual and Mathematical Outcomes." International Journal of Financial Studies 12, no. 2 (2024): 56. http://dx.doi.org/10.3390/ijfs12020056.

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All the n possible returns on a financial asset are the components of an element of a linear space over R. This paper shows how to transfer all these n possible returns on a one-dimensional straight line. In this research work, two or more than two financial assets are studied. More than two financial assets are always studied in pairs, so they are treated inside the budget set of a given decision-maker. Two univariate financial assets give rise to a bivariate financial asset characterized by a bivariate (two-dimensional) distribution of probability. This research work shows how constrained ch

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Reese, Jason. "The Mud Run." Case Studies in Sport Management 8, no. 1 (2019): 25–32. http://dx.doi.org/10.1123/cssm.2019-0002.

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This case study explores the pricing, marketing, and budgeting issues facing a participant obstacle racing event. Students will act as new board members of a junior chamber of commerce, the host organization of a multi-year obstacle racing event. The board is tasked with making decisions about the event related to price setting for entry fees, marketing strategy (including advertising), and budgeting. With the goal of increasing the number of runners, as well as the profit, students will need to use historical data from the event to make informed, data driven decisions. The primary learning ob

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Engel, Alexander. "Patterns of Everyday Exchange: Big Historical Data and the Case of the Basel Advertisement Paper, 1729–1844." Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook 64, no. 1 (2023): 143–78. http://dx.doi.org/10.1515/jbwg-2023-0006.

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Abstract With concepts like the consumer revolution or the industrious revolution, the changing behaviour of private households in the 18th and early 19th centuries has become of great interest. The article suggests a new way to observe intentions and decisions, by utilizing a database of 850,000 classified ads from the Basel Avisblatt over a span of 116 years. Changes in food prices constantly altered the discretionary income of households, which forced budget-related decisions. By cross-correlating indicators of discretionary income with the changing number of different types of ads, pattern

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Xuesheng, Wu, Liu Jinlin, and Liu Hao. "Research on Theory and Practice of Comprehensive Performance Evaluation of Financial Operation in Minority Concentrated Regions in the New Era." JOURNAL OF ADVANCES IN LINGUISTICS 15 (November 24, 2024): 1–12. http://dx.doi.org/10.24297/jal.v15i.9691.

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In order to meet the needs of China’s high-quality development, the minority concentrated regions must allocate public resources efficiently. It is urgent to promote the effective implementation of financial budget performance management in minority concentrated regions. Through the investigation, we summarized the progress and effectiveness of the financial budget performance management in different countries and deeply analyzed the main problems faced by the financial budget performance management in the minority concentrated regions. These problems include the insufficient innovation of the

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Aris Ismail, Dendy Patrija W, and Zainal Fatah. "Optimalisasi Fungsi dan Peranan DPRD dalam Pengawasan Kebijakan Penggunaan Anggaran APBD di Kabupaten Pemalang." SOSIAL : Jurnal Ilmiah Pendidikan IPS 3, no. 3 (2025): 40–56. https://doi.org/10.62383/sosial.v3i3.978.

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This study examined efforts to optimize the functions and roles of the Regional People's Representative Council (DPRD) of Pemalang Regency in overseeing policies related to the use of the Regional Revenue and Expenditure Budget (APBD). The optimization focused on strengthening the oversight mechanisms, enhancing the technical capacity of the DPRD, and improving inter-institutional coordination to support accountable budget governance. The study was motivated by the persistent weaknesses in legislative oversight, as evidenced by various findings of budget irregularities, including overpayments,

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Saeed, Dana Abdul Karim, and Kardo Abubakr Abdulla. "Governance of Public Budget Legislation." Journal of University of Human Development 6, no. 2 (2020): 26. http://dx.doi.org/10.21928/juhd.v6n2y2020.pp26-40.

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Accommodating the basic principles of corporate governance comes from transparency, participation and accountability, through a system of laws, regulations and disciplinary decisions, to change the concept and content of state budget, from just legislation to legalize public revenue and public expenditures in its traditional numeric terms related to the traditional role of governments, to solid legislation that reflects the medium and long-term plans, programs and strategies, aiming at achieving political, economic, social and development goals, and the extent to which these programs can monit

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Banjerd Singkaneti, Darunee Pumkaew,. "Participatory Budgeting: A Case Study of Provincial Administrative Organization." Psychology and Education Journal 58, no. 1 (2021): 1352–57. http://dx.doi.org/10.17762/pae.v58i1.910.

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The objective of this paper is to study the budgeting process of the Provincial Administrative Organizations in Thailand and to examine the limits to public participation in the budgeting process. Furthermore, the paper offers recommendations on how to increase for public participation in the budgeting process. The study uses qualitative methods, studying documents related to budgeting process such as laws and regulations, in addition to using in-depth interviews with administrators and staff at Provincial Administrative Organizations. The research shows that the budgeting process of Provincia

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Angriani, Sri, and Baharuddin Baharuddin. "Community Attitudes and Decisions in Choosing a Health Center as a Health Service Facility in Lembang Laang Tanduk, Tampak Selatan, Rantepao District." Health Notions 5, no. 3 (2021): 104–6. http://dx.doi.org/10.33846/hn50307.

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The existence of a community health center as the spearhead of health services in Indonesia is faced with various problems such as a decrease in budget allocations and a lack of health personnel. This study aims to analyze the relationship between attitudes and decisions about choosing a community health center as a health service facility, especially at the Laang Tanduk. The study design was cross-sectional with respondents from the health center customers who were selected by purposive sampling technique. Data were collected through filling out a questionnaire and tested the hypothesis using

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Eyerkaufer, Marino Luiz, Janaina Poffo Possamai, and Mirian Buss Conçalves. "Quantificação dos Planos Estratégicos Através do Orçamento Empresarial: uma Aplicação Prática com Métodos Estocásticos." Future Studies Research Journal: Trends and Strategies 6, no. 2 (2014): 187–208. http://dx.doi.org/10.24023/futurejournal/2175-5825/2014.v6i2.178.

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Traditionally, the process of estimating the quantitative predictions of the strategic plan through the budget happens as from the deterministic data, together with analysis of factors of internal and external environments. As from the budget data decisions are made, often before the fact, which creates uncertainty as to the assertiveness of forecasts. Combined with the traditional preparation methods of corporate budget forecasts, this study presents an application of stochastic methods where the probabilism is presented as an alternative for the minimization of uncertainties related to the a

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Gomes, Caio Vinicius de Souza, Kathia Marise Borges Sales, Isabel Leite, and Itana Nogueira Nunes. "Financial Education for Decision Making in Family Budget: a Literature Review From a Behavioral Perspective." Revista de Gestão Social e Ambiental 18, no. 10 (2024): e09041. http://dx.doi.org/10.24857/rgsa.v18n10-110.

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Objective: The aim of this study is to discuss how financial education can influence the population's ability to make decisions about the family budget in order to verify on which factors such decisions are based; Theoretical Framework: It uses as a theoretical basis the following authors and theoretical categories: Educação Financeira (Reinaldo Domingos), Tomada de Decisões (Jessica Silva e Síntria Lautert) e Orçamento Familiar (Gabriela Vettorello); Method: The methodology adopted for this research involves a survey of recent scientific works within the repositories of SciELO Brazil, CAPES,

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Putri, Annisa, Desita Rahayu, and Erlian Dwisnu. "SMART VILLAGE PROGRAM: CHALLENGES OF IMPLEMENTATION IN DIGITALIZATION ERA." Jurnal Governansi 10, no. 1 (2024): 41–54. http://dx.doi.org/10.30997/jgs.v10i1.11565.

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The government targets 3000 villages to be included in the smart village program in 2024. Smart villages can support the management of existing resources and potential. Nakau village is one of villages implementing the smart village program. The village has characteristics of diverse community and different cultures, so that the implementation model must be different. Therefore, identifying factors that support the smart village program is essential. This research aims to identify the factors that influence the implementation of smart village program in Nakau village. Goggin's theory is a tool

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Boukhalfi, Messaoud, Abderraouf Abada, and Abdelfattah Daoudi. "Determinants of issuing the supplementary finance law in Algeria during the period from 2000 to 2020." Journal of Research on Trade, Management and Economic Development 11, no. 2(22) (2025): 81–94. https://doi.org/10.59642/jrtmed.2.2024.05.

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This study aimed to identify the underlying factors explaining the nature of decisions related to the issuance of the Supplementary Finance Law during the period from 2000 to 2020, This was based on a set of factors, including Gross Domestic Product (GDP), budget deficit, exchange rate, oil price, inflation, and external debt, We employed the discriminant analysis methodology, which is one of the multivariate analysis methods, by focusing on the Stepwise Discriminant Analysis (SDA) method, then estimating the discriminant function to distinguish between two groups, issuing and not issuing, som

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MAKOHON, Valentyna. "State wartime budget: 2022." Herald of Kyiv National University of Trade and Economics 148, no. 2 (2023): 59–66. http://dx.doi.org/10.31617/1.2023(148)06.

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Introduction. Increasing the quality level of implementation of the State Budget of Ukraine requires a systematic approach in view of the importance of the development and adoption of mutually agreed decisions of financial and budgetary institutions under martial law. Problem. It is important to ensure dynamic budget balance, take into account the principles that determine the basic model of the budget regulation mechanism in the conditions of large-scale military operations, which significantly influenced the change in the trend of economic development. The aim of the paper is to identify th

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Sarja, Ni Luh Ayu Kartika Yuniastari, Made Riyan Adi Nugroho, I. Gde Agus Jaya Sadguna, I. Nyoman Meirejeki, Kadek Nita Sumiari, and Ni Ketut Pradani Gayatri Sarja. "Comparison of MARCOS and TOPSIS Methods in Determining Bali Tour Packages." Journal of Computer Science and Technology Studies 4, no. 2 (2022): 79–89. http://dx.doi.org/10.32996/jcsts.2022.4.2.10.

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Tour packages, or what can be called package tours or inclusive tours, are forms of travel that have one or more destinations and are supported by various travel facilities. Tour packages can usually be purchased through travel agents or on the spot at tourist destinations, for example, directly at tourist villages that have tour package offers. The tour packages offered vary with different prices and specifications. The various choices of tour packages offered sometimes make tourists confused about choosing the right tour package. This is because the prices are not in accordance with the tour

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Kartika, Dara Wira, and R. Moh Qudsi Fauzi. "KEBIJAKAN KEPEMIMPINAN WALIKOTA SURABAYA DALAM MENGAMBIL KEPUTUSAN DI BIDANG EKONOMI YANG BERBASIS MAQASHID SYARIAH." Jurnal Ekonomi Syariah Teori dan Terapan 6, no. 2 (2020): 353. http://dx.doi.org/10.20473/vol6iss20192pp353-371.

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This study aims to analyze the Surabaya Mayor's leadership policy in making decisions related to the economy and viewed from the perspective of maqashid sharia, namely in fulfilling the basic needs of religion, soul, mind, lineage and wealth. This study uses qualitative methods with a case study approach. The method used in this study is domain analysis to look at the mayor's policies in Surabaya with the fulfillment in the economy seen from the side of the Surabaya city budget. The results of this study are that when viewed from the written budget data it is not balanced between the fulfillme

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Janev, Igor. "Recommendation for Reforms of the Co-ordination in the UN System." International Journal of Social Science Studies 8, no. 3 (2020): 116. http://dx.doi.org/10.11114/ijsss.v8i3.4830.

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Within the conceptual framework of the "financial co-ordination", in the present article, we analyzes approach to the problem of program(s) and budget co-ordination within the UN system, we have proposed a new model for co-ordination which has the potential of elimination of negative effects of the present mechanism of co-ordination in the UN system. This model is based on the idea of introducing a budgetary control mechanism into the UN inter-agency system by providing the UN General Assembly with a legal power to approve the regular (administrative) budgets of UN-related agencies (by amendin

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Gupta Aggarwal, Anu, and Aakash . "A Multi-attribute Online Advertising Budget Allocation Under Uncertain Preferences." Ingeniería Solidaria 14, no. 25 (2018): 1–10. http://dx.doi.org/10.16925/.v14i0.2225.

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Introduction: The present research was conducted at the University of Delhi in 2017. Method: Websites were ranked on the basis of feedback from unbiased experts. Later, we proposed an integrated approach by combining ordered weighted averaging (owa) operator with fuzzy analytic hierarchy process (fahp) for budget allocation. Results: A numerical example related to a company, which deals with consumer goods and wants to advertise on few e-commerce websites is discussed at the end of the paper. Budget distribution is decided by solving multi-objective maximum-dispersion-minimum-varia

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Rahayu, Yayuk Sri. "Implication of Refocusing Policy on Education Financing In State Islamic Universities During Covid-19 Pandemic." Publica: Jurnal Pemikiran Administrasi Negara 14, no. 1 (2022): 11–19. http://dx.doi.org/10.15575/jpan.v14i1.18477.

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A budget is an important tool for the government to implement its programs, which are more or less influenced by budget management. The state budget reflects the policy decisions between the executive and the legislature that describe what the government does each year. This political decision has a major impact on people's living standards, especially in terms of better fulfilling the basic needs of citizens. As is understood, a policy always has a purpose. In the context of these objectives, it is hoped that every substance of public policy will always be useful for fulfilling the interests

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Koroteev, Mikhail, Ekaterina Romanova, Dmitriy Korovin, et al. "Optimization of Food Industry Production Using the Monte Carlo Simulation Method: A Case Study of a Meat Processing Plant." Informatics 9, no. 1 (2022): 5. http://dx.doi.org/10.3390/informatics9010005.

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The problem evaluated in this study is related to the optimization of a budget of an industrial enterprise using simulation methods of the production process. Our goal is to offer a universal and straightforward methodology for simulating a production budget at any level of complexity by presenting it in a specific form. The calculation of such production schemes, in most enterprises, is currently done manually, which significantly limits the possibilities for optimization. This article proposes a model based on the Monte Carlo method to automate the budgeting process. The application of this

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Hoanca, Bogdan, and Richard Whitney. "Taking a Byte of Telephony Costs." Journal of Cases on Information Technology 12, no. 4 (2010): 18–34. http://dx.doi.org/10.4018/jcit.2010100102.

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In 2006, the University of Alaska Anchorage (UAA) upgraded the telephone system at its main campus in Anchorage from a traditional private branch exchange (PBX) architecture to a Voice over Internet Protocol (VoIP) system. This case describes the organizational decisions that led to the change; the scope and the process of upgrading; and the current status of the new VoIP system. The actual migration to VoIP was completed less than a year after the start of the project. The transition process went smoothly. User satisfaction with the performance of the VoIP system is very high. Based on extens

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Tereshchenko, Hanna, та Kyrylo Kryshchenko. "ОСОБЛИВОСТІ ЗАБЕЗПЕЧЕННЯ ПРОЗОРОСТІ ТА ЕФЕКТИВНОСТІ БЮДЖЕТНОГО ФІНАНСУВАННЯ ОСВІТИ В УМОВАХ ВОЄННОГО СТАНУ". Educational Analytics of Ukraine, № 3 (2023): 45–55. http://dx.doi.org/10.32987/2617-8532-2023-3-45-55.

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The article addresses current issues related to ensuring transparency and efficiency of budget financing in the education sector under martial law. The authors analyze approaches to ensuring monitoring and transparency in the use of budget funds, which is particularly important during times when Ukraine is facing challenging circumstances, and the issue of rational allocation of available financial resources becomes critical. The article provides an overview of the amount of budgetary funding for education in Ukraine, which has been reduced since the beginning of russia's large-scale war again

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Mikos-Sitek, Agnieszka. "Responsibility of local government entities related to the implementation of the budget formulation and execution process – selected issues." Prawo w Działaniu 55 (2023): 223–44. http://dx.doi.org/10.32041/pwd.5511.

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The functioning of the local government in the state, finding its foundations in the decentralisation process, is related to the allocation of specific tasks to it and, as a consequence, to a relevant share in public revenues. Equipping local government units with financial resources is in fact an important element ensuring their ability to perform the entrusted public tasks, while running their own financial management allows for independent decisions on the manner of management of the entrusted public resources. Independent financial management relates to the adoption of a budget resolution

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