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Journal articles on the topic 'Facilities and budgeting'
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Luther Cottrell, Terrance. "Strategic budgeting instead of strategic planning." Bottom Line 27, no. 2 (2014): 49–53. http://dx.doi.org/10.1108/bl-04-2014-0012.
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Purpose – This article aims to explain why sometimes separating strategic budgeting from strategic planning can be advantageous for library staff as a means of reshaping debate about operations. Strategic planning is a popular concern for library leaders of all types. Budgeting is commonly a component of the strategic planning process. Design/methodology/approach – When, why and how to begin strategic budgeting conversations are explained with detail given toward seven specific goals appropriate for budgeting discussions above and beyond common strategic operational matters related to services, collections and/or facilities. Findings – Consultant intervention, and restructuring periods, are clear times to introduce the concept of strategic budgeting to library staff. Fundamentally, however, immediate implementation of fiscal strategy development is recommended for a smooth and effective transitional process to take shape. Originality/value – Budgeting does not have to a piece of overall strategic planning. Depending on the need or the focus of the organization, forsaking strategic planning in favor of strategic budgeting can be a superior program for the advancement of library initiatives.
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Kayode, Falaye Elijah, and Ajadi Memunat Tunrayo. "Management of sports budgeting on maintenance of facilities in Kwara State Sports Council, Nigeria." Indonesian Journal of Sport Management 2, no. 1 (2022): 7–15. http://dx.doi.org/10.31949/ijsm.v2i1.1581.
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This study examined the Management of Sports Budgeting on Maintenance of Facilities in Kwara State Sports Council. Descriptive research design of survey type was used for this study. The population for the study comprised of all 110 staff in Kwara Sports Council. Multistage sampling techniques were used for this study. Stratified sampling techniques was used to group the departments in the study area. While purposive sampling technique was used to select all 110 respondents. Researcher structured questionnaire was used as instrument for the study.The instrument were validated by 3 lecturers in Department of Human Kinetics Education, University of Ilorin and the reliability level of the instrument was establish through test re-test method using Pearson Product Moment (PPMC). A correlation co-efficient of 0.65 was obtained. The instrument were administered by the researchers and three trained research assistants. The data collected were analysed using inferential statistics of chi-square at 0.05 alpha level. The result revealed that bureaucratic process, zero-based budget and bottom-up budget have significant impact on maintenance of sports facilities. The study recommends that bureaucratic process should not be used during the selection of sports budgeting so as to enhance maintenance of sports facilities. Also sports budgeting should be prepared based on zero budget that would enhance effective management of sports facilities.
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Kapustin, Dmitry A. "AUTOMATION OF THE PROCESSES OF NORMATIVE-TARGET BUDGETING OF STATE PROPERTY OF A TRANSPORT COMPANY." SOFT MEASUREMENTS AND COMPUTING 9, no. 58 (2022): 47–52. http://dx.doi.org/10.36871/2618-9976.2022.09.004.
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In this article, the author presents the changes introduced by digital transformation into the Company's business activities, describes the process of target budgeting of work on the current maintenance of infrastructure facilities, describes the object and subject of automation, lists the main functions and functional modules of the subsystem, presents the architecture of the subsystem and the scheme of information flows of systems – sources, a description of the composition of the transmitted data from source systems is given, the managerial effect of automating the process of normativetarget budgeting of works on the current maintenance of infrastructure facilities is presented, the main advantages and disadvantages of the subsystem are formulated, and proposals for development are given.
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Roose, Sabriyanti, Vapea Pinta Lahi Tobing, Eka Daryanto, and Dionisius Sihombing. "Analisis Perencanaan dan Penganggaran Pendidikan SMK-PK (Studi Kasus di SMK Negeri 1 Dewantara)." Jambura Economic Education Journal 7, no. 2 (2025): 483–94. https://doi.org/10.37479/jeej.v7i2.27688.
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Planning and budgeting in education are crucial aspects in the advancement of vocational development, particularly in vocational high schools (SMK). SMK Negeri 1 Dewantara, committed to producing graduates ready for the workforce, has implemented the SMK-PK (Vocational High School Center of Excellence) program to enhance educational quality through industry collaboration. This research seeks to comprehend the planning and budgeting of education at SMK Negeri 1 Dewantara, focusing on curriculum development, teacher training, educational facilities, and internship programs. The findings indicate that curriculum development relevant to industrial needs, continuous teacher training, and adequate educational facilities are essential in creating competent graduates ready to compete in the job market. Additionally, internship and work placement programs are significant components of vocational education at SMK Negeri 1 Dewantara.
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M Saway, M. Hijrah. "Implementasi Manajemen Pembiayaan dalam Pemeliharaan Sarana dan Prasarana Pembelajaran Madrasah Aliyah di Kabupaten Bandung." MANAZHIM 1, no. 2 (2019): 130–41. http://dx.doi.org/10.36088/manazhim.v1i2.217.
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Facilities and infrastructure resources (such as the availability of learning tools or facilities that are quantitatively, qualitatively, classrooms appropriate to the number of students, school buildings that are relevant to the needs) are important inputs needed for ongoing education in schools. This research is a field research using purposive sampling which aims to analyze the findings of research relating to the planning and funding sources of funds, the implementation and budgeting of funding funds, evaluation of funding funds in the maintenance of learning facilities and infrastructure. This type of research is descriptive qualitative using data collection techniques in the form of observation, interviews, and documentation. After collecting various types of data related to the research problem, then verify the validity of the research data by triangulating the data. The results of this study indicate that the planning of funding sources in Madrasah al-Ikhlas Cicalengka through the analysis of the activities of the use of financial resources and the activities of institutions while the source of funds in Madrasah Aliyah al-Ikhlas and contributions from the community which are then used to finance programs or school activities such as improvement and maintenance of school facilities and infrastructure and teacher payroll. Budgeting of funds used for maintenance of facilities and infrastructure is good. The use of funds sourced from the central or regional government, especially for the maintenance of facilities and infrastructure, teacher salaries, and improvement of buildings has been done optimally.
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Grishaeva, Olesya, and Vitaly Shumaev. "METHODS OF BUDGETING FOR THE CONSTRUCTION AND REPAIR OF LAND RECLAMATION FACILITIES." Scientific Review: Theory and Practice 10, no. 3 (2020): 495–506. http://dx.doi.org/10.35679/2226-0226-2020-10-3-495-506.
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Wurangian, Anjastyo, Thelma Wawointana, and Fitri H. Mamonto. "Financial Administration of Information Systems Regional Government at The Regional Secretariat of Minahasa Regency." Technium Social Sciences Journal 53 (January 9, 2024): 31–42. http://dx.doi.org/10.47577/tssj.v53i1.10351.
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This research aims to determine the Financial Administration of the Regional Government Information System at the Regional Secretariat of Minahasa Regency. This research uses a descriptive method with a qualitative approach. Data collection techniques include observation, interviews and documentation methods. Data processing techniques with stages of data reduction, data presentation and verification. This research highlights the Financial Administration of Regional Government Information Systems (SIPD) at the Regional Secretariat, both in the aspects of budget planning and budgeting. Planning is carried out using the Strategy Formulation, Work Control, and Monitoring Management processes, while budgeting is carried out based on the Work Guidelines, Coordination Tools, and Monitoring processes. so that there are obstacles in planning, namely planning efficiency, facilities and infrastructure, and readiness to use SIPD, as well as obstacles in budgeting, namely employee transfers, human resources, and the expenditure filing process which are factors inhibiting the SIPD financial administration process at the Regional Secretariat of Minahasa Regency. Based on the results of the research conducted, it can be concluded that the SIPD Financial Administration at the Regional Secretariat has been running well even though there are still many obstacles. It is recommended that the Regional Government increase the capacity of Human Resources, repair and increase supporting facilities and infrastructure, and for the Central Government to perfect the SIPD application.
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Guritno, Suro Amijoyo. "Capital Budgeting Analysis of Broiler Farm Construction in Central Java." International Journal of Current Science Research and Review 06, no. 12 (2023): 8395–410. https://doi.org/10.47191/ijcsrr/V6-i12-88.
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Abstract : Indonesia, positioned as a prominent emerging market, draws its economic strength from a diverse mix of agriculture, manufacturing, and a thriving services sector. The nation’s strategic location, coupled with abundant resources and a youthful population, forms a resilient economic foundation that has contributed to its sustained growth. One notable sector that plays a pivotal role in meeting the country’s protein needs is the poultry industry. Chicken consumption has risen to 7.41 kilograms per capita yearly, indicating a substantial 9.23% increase from 2020. Against this backdrop of economic vibrancy and shifting consumption patterns, PT.XYZ, a key player in the poultry industry, is strategically positioning itself for expansion. Recognizing the immense potential within Indonesia’s dynamic poultry sector, PT.XYZ is planning to enhance its broiler meat production capabilities through the construction of new broiler chicken farm facilities. This research endeavours to provide PT.XYZ with a comprehensive feasibility analysis for the envisioned broiler chicken farm facilities. The proposed facilities are designed to produce a significant volume, with a capacity of up to 16.8 million chickens annually, equivalent to approximately 29,3 million kilograms of chicken meat per year. The construction timeline is strategically set for two years, spanning from September 2024 to October 2026. The research findings present a compelling case for the feasibility of PT.XYZ’s ambitious broiler farm construction project. Financial indicators reveal a positive Net Present Value, an Internal Rate of Return that exceeds the Weighted Average Cost of Capital (WACC), and a Payback Period of five years, aligning with the company’s strategic plans. These results underscore the financial viability and attractiveness of the proposed expansion.
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Kairu, A., S. Orangi, R. Oyando, et al. "Cost of TB services in healthcare facilities in Kenya (No 3)." International Journal of Tuberculosis and Lung Disease 25, no. 12 (2021): 1028–34. http://dx.doi.org/10.5588/ijtld.21.0129.
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BACKGROUND: The reduction of Kenya´s TB burden requires improving resource allocation both to and within the National TB, Leprosy and Lung Disease Program (NTLD-P). We aimed to estimate the unit costs of TB services for budgeting by NTLD-P, and allocative efficiency analyses for future National Strategic Plan (NSP) costing.METHODS: We estimated costs of all TB interventions in a sample of 20 public and private health facilities from eight counties. We calculated national-level unit costs from a health provider´s perspective using bottom-up (BU) and top-down (TD) approaches for the financial year 2017–2018 using Microsoft Excel and STATA v16.RESULTS: The mean unit cost for passive case-finding (PCF) was respectively US$38 and US$60 using the BU and TD approaches. The unit BU and TD costs of a 6-month first-line treatment (FLT) course, including monitoring tests, was respectively US$135 and US$160, while those for adult drug-resistant TB (DR-TB) treatment was respectively US$3,230.28 and US$3,926.52 for the 9-month short regimen. Intervention costs highlighted variations between BU and TD approaches. Overall, TD costs were higher than BU, as these are able to capture more costs due to inefficiency (breaks/downtime/leave).CONCLUSION: The activity-based TB unit costs form a comprehensive cost database, and the costing process has built-in capacity within the NTLD-P and international TB research networks, which will inform future TB budgeting processes.
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ИВЛЕВА, М. Г. "ПРАКТИКА И ТРЕНДЫ ПРОГРАММНОГО БЮДЖЕТИРОВАНИЯ В СУБЪЕКТАХ РФ". Экономика и предпринимательство, № 12(173) (1 січня 2025): 57–60. https://doi.org/10.34925/eip.2024.173.12.007.
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В статье рассмотрена практика программного бюджетирования в субъектах Российской Федерации. Представлена история возникновения программного бюджетирования, как одного из основных способов достижения национальных целей и текущее состояние системы. Проанализированы достоинства и недостатки существующего способа проектного строительства объектов на федеральном и региональном уровнях. Автор акцентирует внимание на ключевых направлениях развития программного бюджетирования, включая улучшение системы планирования, усиления мониторинга и оценки результатов, а также повышение прозрачности системы. The article examines the practice of program budgeting in the constituent entities of the Russian Federation. It presents the history of the emergence of program budgeting as one of the main ways to achieve national goals and the current state of the system. The advantages and disadvantages of the existing method of project construction of facilities at the federal and regional levels are analyzed. The author focuses on key areas of development of program budgeting, including improving the planning system, strengthening monitoring and evaluation of results, and increasing the transparency of the system.
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Wanjiru, Esther Maina, and Miriam Nyambura Thogori. "Inventory Management Practices and Performance of Public Health Facilities in Nairobi City County, Kenya." International Journal of Social Science and Humanities Research (IJSSHR) ISSN 2959-7056 (o); 2959-7048 (p) 3, no. 1 (2025): 126–44. https://doi.org/10.61108/ijsshr.v3i1.160.
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Health supply chain is a key pillar to sustainable development of a country. Majority of the global population depends on proper supplies and services to access quality health care. Thus, inventory management establishes itself as backbone of health supply chain delivery. However, performance of public health facilities has been fluctuating over the past years because of risks whose outcome affect procurement, thus, undermining the capability functionality of the health sector. This study sought to investigate the effect of inventory management practices on performance of public health facilities in Nairobi City County. The guide specific objectives applied for this study comprised automated systems, inventory levels management, and inventory budgeting and just-in-time inventory. Theories related to the study were economic order quantity, lean theory, contingency theory and transactional cost analysis. Additionally, a conceptual framework was adopted to show the causal relationship of the independent variables automated systems, inventory levels management, and inventory budgeting and just-in-time inventory with the performance of public health facilities as the dependent variable. A cross-sectional survey research design was adopted for the study applying both the qualitative and quantitative approaches. The target population was the 290 staff of the level four public health facilities that are seven in number within the county. Stratified random sampling technique was used to pick a sample size of 180 respondents which represented the procurement, stores, medical and hospital administrative functions. Both primary and secondary data was used, with the primary data obtained through questionnaires that was administered by the researcher. Quantitative data was also be analyzed using Statistical Package for Social Sciences version 23 with descriptive statistics presented in figures and tables. Further pilot testing was undertaken before main study to assist in identification of probable weakness of the research instrument through data validity and reliability test. The Cronbach’s Alpha value was greater than 0.7 which indicated that the questionnaire met the minimum acceptable threshold. The study findings showed that inventory management practices namely automated systems, inventory levels management, inventory budgeting and just-in-time inventory significantly influence the performance of public health facilities in Nairobi City County, Kenya. The study concluded that performance was predicted to improve for every unit increase in these practices. The study further recommends that public health facilities should implement automated systems to reduce the need for manual inventory tracking and management. Some recommendations include through assessing needs, choosing the right technology, systems implementation, user training, and need identification. This will ensure improved inventory management and improve performance of public health facilities.
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Rahman, Rama Andika Thio. "Analisis Implementasi E-Bugdeting dengan Menggunakan Model CIPP pada Pemerintah Provinsi DKI Jakarta." Jurnal Sistem Informasi 14, no. 2 (2018): 53–63. http://dx.doi.org/10.21609/jsi.v14i2.695.
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This study aimed to analyse the effectiveness of e-Budgeting implementation in the Provincial Government of DKI Jakarta by using CIPP (Context, Input, Process, and Product) model from Stufflebeam (2003). The type of this research was a qualitative research using case-study approach. The data were collected using interviews and documentation studies. The results of this study revealed that the implementation of e-Budgeting in DKI Jakarta Provincial Government was feasible to proceed as it was proven to be effective when viewed from the four components of CIPP Model that is context which focuses on the success of achieving the initial goal of budget transparency and accountability. Furthermore, in terms of inputs, the use of facilities, infrastructure and human resources was adequate. Viewed from the process, e-Budgeting simplified and minimized errors in the process of preparing the work plan and budget (RKA). From the output (Product), it improved the quality of regional budget (APBD) in terms of conformity with the Regional Medium-Term Development Plan (RPJMD) document and the control management of budget that plays an active role.
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Suriani, Seri, Indrayani Nur, Sukmawati Mardjuni, Sitti Mujahida Baharuddin, and Abdul Karim. "Budget participation and financial information asymmetry: Behavior of budget users and financial report fraud." Asian Economic and Financial Review 14, no. 10 (2024): 748–61. http://dx.doi.org/10.55493/5002.v14i10.5201.
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Financial statement fraud is a problem often faced by organizations that can reduce their performance. An organization that successfully achieves its goals must be aware of information asymmetry and the need for moral justice in managing its finances. The research population comprises employees of the finance, planning, reporting, and budget preparation sections of the Gowa Regency regional performance unit. This research selected a saturated sample of 76 employees from the total population. The results show that participatory budgeting has a significant effect on financial report fraud and that information asymmetry has a substantial influence on financial statement fraud. The research results show that moral justice moderates the effect of participatory budgeting on financial report fraud. Moral justice cannot moderate the influence of information asymmetry on financial statement fraud. Employees must still have good moral justice in participatory budgeting to minimize the possibility of fraudulent financial reports. It is hoped that the findings of this research will enable organizations to create innovative information facilities to reduce information asymmetry so that organizational performance can be achieved.
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Dr Niharika Kumari. "Fostering Equity: Bihar's Journey with Gender Budgeting." International Research Journal on Advanced Engineering and Management (IRJAEM) 2, no. 05 (2024): 1564–72. http://dx.doi.org/10.47392/irjaem.2024.0212.
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To bring Gender equity the Government of India is continuously developing many policies and programmes specifically focused on Women's empowerment. However, women in our country still face various types of differentiation in many areas like economic opportunities, political participation, health and medical facilities and education. For fostering equity, it is important that while distributing public funds the government should see what is the portion going for the well-being of the women. Here comes the main role of Gender Budgeting, which ensures fair allocation of public funds, keeping in mind women's well-being through focused interventions. Gender Budgeting was introduced in India in 2005. In the financial year 2008-09, Bihar became one of the earliest states in the country to implement gender budgeting practices. From 2008-09 to 2023-24, Bihar has seen 8 Gender budgets and implemented many policies to reduce the gender gap. The main objective of this paper is to analyse the journey of Gender Budgeting in the state of Bihar and to see its impact on Women's empowerment. By analysing the secondary data taken mainly from the Economic Survey of Bihar, different gender budget statements and reports this paper examines Gender Budget allocations in Bihar over time and tries to suggest ways to utilise the allocated funds properly to foster gender equity.
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Anderson, Darcy M., Ryan Cronk, Lucy Best, et al. "Budgeting for Environmental Health Services in Healthcare Facilities: A Ten-Step Model for Planning and Costing." International Journal of Environmental Research and Public Health 17, no. 6 (2020): 2075. http://dx.doi.org/10.3390/ijerph17062075.
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Environmental health services (EHS) in healthcare facilities (HCFs) are critical for safe care provision, yet their availability in low- and middle-income countries is low. A poor understanding of costs hinders progress towards adequate provision. Methods are inconsistent and poorly documented in costing literature, suggesting opportunities to improve evidence. The goal of this research was to develop a model to guide budgeting for EHS in HCFs. Based on 47 studies selected through a systematic review, we identified discrete budgeting steps, developed codes to define each step, and ordered steps into a model. We identified good practices based on a review of additional selected guidelines for costing EHS and HCFs. Our model comprises ten steps in three phases: planning, data collection, and synthesis. Costing-stakeholders define the costing purpose, relevant EHS, and cost scope; assess the EHS delivery context; develop a costing plan; and identify data sources (planning). Stakeholders then execute their costing plan and evaluate the data quality (data collection). Finally, stakeholders calculate costs and disseminate findings (synthesis). We present three hypothetical costing examples and discuss good practices, including using costing frameworks, selecting appropriate indicators to measure the quantity and quality of EHS, and iterating planning and data collection to select appropriate costing approaches and identify data gaps.
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Chatterjee, Susmita, Palash Das, Aditi Nigam, et al. "Variation in cost and performance of routine immunisation service delivery in India." BMJ Global Health 3, no. 3 (2018): e000794. http://dx.doi.org/10.1136/bmjgh-2018-000794.
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A comprehensive understanding of the costs of routine vaccine delivery is essential for planning, budgeting and sustaining India’s Universal Immunisation Programme. India currently allocates approximately US$25 per child for vaccines and operational costs. This budget is prepared based on historical expenditure data as information on cost is not available. This study estimated the cost of routine immunisation services based on a stratified, random sample of 255 public health facilities from 24 districts across seven states—Bihar, Gujarat, Kerala, Meghalaya, Punjab, Uttar Pradesh and West Bengal. The economic cost for the fiscal year 2013–2014 was measured by adapting an internationally accepted approach for the Indian context. Programme costs included the value of personnel, vaccines, transport, maintenance, training, cold chain equipment, building and other recurrent costs. The weighted average national level cost per dose delivered was US$2.29 including vaccine costs, and the cost per child vaccinated with the third dose of diphtheria–pertussis–tetanus (DPT) vaccine (a proxy for full immunisation) was US$31.67 (at 2017 prices). There was wide variation in the weighted average state-level cost per dose delivered inclusive of vaccine costs (US$1.38 to US$2.93) and, for the cost per DTP3 vaccinated child (US$20.08 to US$34.81). Lower costs were incurred by facilities and districts that provided the largest number of doses of vaccine. Out of the total cost, the highest amount (57%) was spent on personnel. This costing study, the most comprehensive conducted to date in India, provides evidence, which should help improve planning and budgeting for the national programme. The budget generally considers financial costs, while this study focused on economic costs. For using this study’s results for planning and budgeting, the collected data can be used to extract the relevant financial costs. Variation in cost per dose and doses administered across facilities, districts and states need to be further investigated to understand the drivers of cost and measure the efficiency of service delivery.
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Fitri, Anisa, Ibrahim Ibrahim, and Choirun Niswah. "Pengadaan Sarana Perpustakaan di SMA Negeri 01 Pedamaran Ogan Komering Ilir." Indo-MathEdu Intellectuals Journal 6, no. 3 (2025): 2954–63. https://doi.org/10.54373/imeij.v6i3.3026.
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This study aims to analyze the procurement of library facilities at SMA Negeri 01 Pedamaran, Ogan Komering Ilir. The research employs a qualitative method with a descriptive approach. Data were collected from five informants through interviews, observations, and documentation. The data analysis process involved data collection, presentation, verification, and conclusion drawing, with data validity ensured through triangulation. The findings indicate that the procurement of library facilities at SMA Negeri 01 Pedamaran has been implemented through stages including needs analysis, procurement planning, budgeting, procurement execution, and evaluation. Supporting factors include competent human resources and government policies, while inhibiting factors encompass unmet user needs, limited space capacity, and socio-cultural changes
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Aprilianti, Irda, Nurdiana Faizah Andriani, and Imelda Rahmawati. "IMPLEMENTATION OF FINANCING MANAGEMENT IN THE MAINTENANCE OF FACILITIES AND INFRASTRUCTURE AT MUHAMMADIYAH 1 CANDI LABSCHOOL UMSIDA." European Journal of Learning on History and Social Sciences 1, no. 10 (2024): 35–43. https://doi.org/10.61796/ejlhss.v1i10.736.
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This The purpose of this study is to see and understand how school financial management affects the fulfillment of educational infrastructure facilities at SD Muhammadiyah 1 Candi. This study used a qualitative case study method. The leader, secretary, and treasurer are the informants of this study. The data were collected through interviews, participant observation, and documentation. The data analysis used reduction, display, and drawing/verifying conclusions. Credibility, transferability, dependability, and confirmability were the metrics used to ensure the validity of the data. According to the results of the study, school financial management to provide educational facilities for SD Muhammadiyah 1 Candi is carried out through budget planning (budgeting), budget absorption, bookkeeping (accounting), and accountability (accountability). This research shows that financial management is very important to provide educational facilities and infrastructure by involving stakeholders
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Taufiq, Taufiq. "Analisis Anggaran Pendidikan Dan Pelatihan Bagi Peningkatan Profesionalisme Guru Di Kabupaten Mamuju." Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan 14, no. 2 (2019): 154. http://dx.doi.org/10.35329/fkip.v14i2.200.
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The research conducted aims to obtain an overview of the education and training budget for improving the professionalism of teachers in Mamuju district, using a qualitative approach. The technique used in determining research informants is purposive sampling. The data collection was carried out with participatory observation techniques, semi-structured interviews and document review. The results of the study show that the education and training budget planning process for increasing the professionalism of teachers in Mamuju District is not yet fully ideal for implementing the five principles that are theoretically believed to be good budgeting principles in the public sector. There are many influential factors in the budget planning process, namely apparatus resources, planning documents (development and budgeting), nominative lists, budgets, and facilities (facilities and infrastructure). The education and training budget for increasing teacher professionalism in the government in the Mamuju district faces the following constraints: 1. Limited resources; 2) participant mechanisms for education and training for improving teacher professionalism; and 3) communication and coordination of related parties that are still weak. To overcome these various obstacles, interested parties have made staff review efforts to the regents, improved budgets and organized education and training for improving teacher professionalism and increasing the intensity of communication and coordination with various relevant parties.
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Apud, Apud. "MANAJEMEN MUTU PENDIDIKAN MAN INSAN CENDEKIA." Tarbawi: Jurnal Keilmuan Manajemen Pendidikan 4, no. 02 (2018): 171. http://dx.doi.org/10.32678/tarbawi.v4i02.1229.
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The writing is based on research which describes educational quality management of MAN Insan Cendekia as one of madrasas which performs boarding school system focused on academic programs. The research findings are: The first, implementing quality management at boarding school begun with formulating strategic planning/school framework with certain steps: analysis, formulating program draft, socialization, budgeting, and documentation. The process also determines the school programs those are academic, studentship, boarding, facility and media, and networking. The second, the steps of implementation strategy are implementing and evaluating educational program quality. (1) Implementing educational program quality of boarding school begun with the procedures of socializing quality program plan, technical plan, implementation program, monitoring, supervising, and evaluation with bottom up-top down approach; (2) evaluating educational program quality systematically begun with the procedures of self-evaluation, quality internal audit, teacher’s competence evaluation, management evaluation, and external audit. The third, the supporting factors and the constraint ones in implementing educational quality management correlated with raw input, teachers, budgeting, leader’s commitment to quality, facilities, learning environment, and networking. The fourth, the strategic way to improving the educational qualities are integrating school program with boarding programs, formulating life directions, upgrading human resources and facilities/media, building school culture, and networking.
 Keywords. madrasa, boarding school, management, quality.
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Olusola, Oladeji. "Health Budgeting at Woreda level and Effect on Access and Quality of Health Services in Somali Region of Ethiopia." TEXILA INTERNATIONAL JOURNAL OF PUBLIC HEALTH 9, no. 1 (2021): 118–26. http://dx.doi.org/10.21522/tijph.2013.09.01.art013.
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Ethiopia has made a great effort in recent years to improve maternal, newborn, child health outcomes, however, the uptake of services in Somali Region of the country is still very low. The study was a cross-sectional descriptive survey using qualitative methods, and the participants were key individuals involved in the management of health systems and knowledgeable about on health service delivery in the study sites. The study aimed to explore the budgeting process at the woreda (district) level and its effect on the utilization of equitable quality health services in the region. The woreda health officers determined what is included in the budget of the health facilities without active participation of stakeholders such as health care providers or the community members. Their knowledge and understanding of the planning and budgeting processes varied and little or no support available to them. This suboptimal budgeting process impacts negatively on the quality of health care services being provided, with shortages of essential drugs identified as a major barrier affecting utilization. The need for better budgeting process at the woreda level which could perhaps involve a range of regional level, woreda level and citizen level measures and active participation. This include the implementation of clearer guidelines from regional level, maybe the introduction of standard formulae that ensures that each health centre receives certain percent of overall health budget and specific percentage to be allocated for drugs and supplies and other essential services instead of each woreda official deciding on how much is to allocated arbitrarily.
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Dr. Ritu saini, Vijay singhaniya. "Optimizing Financial Resources in Academia: Challenges, Strategies, and Solution." Applied Science, Engineering and Management Bulletin [ASEMB] 1, no. 1(Oct-Dec) (2024): 15–20. https://doi.org/10.69889/asemb.v1i1(oct-dec).17.
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Financial management and strategic resource allocation are critical to the long-term sustainability and growth of academic institutions. These processes play a key role in ensuring that financial resources are utilized efficiently to achieve institutional objectives, support research activities, and maintain infrastructure. Without proper financial planning, universities and colleges may struggle to sustain academic programs, fund research projects, or upgrade facilities, ultimately affecting the quality of education and institutional reputation. This article explores various dimensions of financial management in academia, beginning with an analysis of revenue sources such as tuition fees, government grants, endowments, private donations, and research funding. Each of these sources contributes differently to institutional financial stability, requiring administrators to develop effective financial strategies to maximize revenue generation while ensuring affordability for students. Additionally, the article examines various budgeting approaches, including zero-based budgeting, incremental budgeting, and performance-based budgeting. These methodologies help institutions allocate financial resources effectively to different academic departments, faculty development, student support services, and campus improvements. Proper budgeting is crucial to maintaining a balance between operational costs and long-term investment in institutional growth. Beyond budgeting, resource allocation strategies play a significant role in ensuring financial sustainability. Institutions must decide how to distribute funds among academic programs, faculty salaries, student scholarships, and infrastructure development. A well-planned allocation system enables universities to optimize their spending while promoting innovation, research excellence, and student success. However, financial management in academia is not without challenges. Institutions often face economic uncertainties, fluctuations in enrollment, reductions in government funding, and rising operational costs. Financial mismanagement or a lack of strategic planning can lead to budget deficits, limiting an institution’s ability to offer quality education. This article delves into common financial challenges and presents potential solutions, including cost-cutting strategies, diversification of revenue sources, and financial risk management techniques. By exploring real-world case studies from diverse academic institutions, this article provides insights into best practices for financial sustainability. A thorough understanding of financial management principles enables university administrators and policymakers to navigate the financial complexities of higher education, ensuring that institutions can thrive in an evolving educational landscape.
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Apperson, Justin. "Comity or Confrontation: Budgeting Independence of the American Judiciary." Constitutional Review 10, no. 1 (2024): 136. http://dx.doi.org/10.31078/consrev1015.
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While many American court systems have constitutional funding protections judicial salaries, the judiciary in the position of bargaining for funding for staff, services, technology, facilities, supplies, and other goods to adequately fund the constitutional mission of adjudication. Courts have looked to two principal strategies in securing funding. First, courts have tried to improve the relationship with the other branches through long-term connections and demonstrations of sound judicial governance. Courts have sought to improve their strategic planning, incorporating novel uses of data including performance measures, with the collateral hope of enhancing budget justifications. Courts have also tested political strategies for self-advocacy, including elevating judicial officers as spokespersons for the judicial branch, mobilizing stakeholders, and lobbying key officials. Second, courts have invoked the inherent powers of the judiciary as a separate and co-equal branch to compel funding that is reasonably necessary to administration of justice. Judicial leaders have typically disfavored this technique, which presents its own risks of trespassing on legislative power and impairing longer-term strategies for building bridges and understanding between the branches, except in patterns of legislative neglect or hostility towards judicial independence.
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Susilowati, Nuri, Tri Diana Sari, Teguh Wahyudi, and Masita Nur Hayati. "Surefire Strategy: Budget Literacy and Participation as Key to Improving University Performance." Technium Social Sciences Journal 69 (March 8, 2025): 299–307. https://doi.org/10.47577/tssj.v69i1.12600.
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Budget literacy and budget participation are important factors in effective financial management in universities. However, research on their influence on university performance is still limited, especially at Surabaya State University, where suboptimal budget management is still a major challenge. This study aims to examine the contribution of budget literacy and participation in budget management to improving university performance, as well as the relationship between good budget understanding and the involvement of various parties in the budgeting process. A combined survey and Focus Group Discussion (FGD) research method was conducted with 20 informants. The results showed that good budget literacy promotes transparency and accountability in fund management, while participation in the budgeting process increases the efficiency and accuracy of fund allocation. Budget literacy and budget participation can improve university performance. Their improvement supports more efficient, transparent, and accountable financial management, which in turn improves the quality of education, facilities, and community service at the university.
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I Dewa Gede Putra Sedana, Ni Luh Putu Ening Permini, and Cok Gde Agung Kusuma Putra. "Rebranding dalam Pengembangan Wisata Alam di Desa Selumbung Karangasem." SAFARI :Jurnal Pengabdian Masyarakat Indonesia 3, no. 3 (2023): 221–24. http://dx.doi.org/10.56910/safari.v3i3.855.
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A tourist village is a form of integration between attractions, accommodation and supporting facilities presented in a structure of community life that is integrated with the prevailing procedures and traditions. Creative economic tourism potential such as honey beekeeping and Virgin Coconut Oil (VCO) production. Even though it has diverse tourism potential, in fact village tourism access support and facilities are still not optimal. Apart from developing access and tourist facilities, the lack of sensitivity to the potential for cultural tourism has also resulted in cultural tourism in Selumbung Village not being able to develop as well as natural tourism potential, but also cultural uniqueness and characteristics. In planning it is considered necessary to carry out planning, namely media planning (determining goals, strategies, programs and media budgeting), FGDs, program outreach). This step is then followed by branding activities, which include: public relations, promotion, tourism exhibitions, creation of social media and websites. It is hoped that the assistance provided by tourism development in Selumbung Village can run as expected.
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Ayanrinde, F. A., S. O. Oyewole, O. A. Anyanrinde, and A. L. Oyewole. "Analysis of Shea Butter (Vitellaria paradoxa) Marketing in Ibarapa Central Local Government Area of Oyo State, Nigeria." Journal of Applied Sciences and Environmental Management 27, no. 9 (2023): 1985–88. http://dx.doi.org/10.4314/jasem.v27i9.13.
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Shea butter marketing is one of the options for sustainable livelihood business and employment creation in Nigeria. However, shea butter marketing has not been fully considered as profitable enterprise with investment potential in the country. Hence, this study was carried out to analyse marketing of Shea butter in Ibarapa Central Local Government Area of Oyo State, Nigeria using standard methods with of well-structured to select 60 respondents. The result of budgeting analysis revealed that the rate of return on investment indicated a positive average of 0.64. Benefit cost ratio analysis gave a value of 1.64 which suggested that the business is lucrative and profitable. Lack of capital, high cost of transportation and lack of storage facilities were identified as a major constraint in Shea butter marketing. The study recommends provision of credit facilities at low interest rate, appropriate government policies to promote export and adequate transport facilities for easy movement of Shea butter from producing areas to urban centres.
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Nur, Andi Cudai, Andi Irwan Nur, Tilemachos Koliopoulos, Arismunandar Munandar, and Hamsu Abdul Gani. "Implementation Performances of Green Open Space Policy in Makassar City, Indonesia." International Journal of Environmental Engineering and Development 2 (February 13, 2024): 12–26. http://dx.doi.org/10.37394/232033.2024.2.2.
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Makassar as one of Indonesia's largest cities, has seen a variety of environmental repercussions as a result of its rapid urbanization and population increase. The management of green open space is part of the city government's objective for a sustainable city vision. The policy implementation was delayed, according to an earlier study, by issues of facilities, infrastructure, and budgeting. It is necessary to do additional studies using different methods to measure implementation performance more precisely. Within three months, primary and secondary data were collected for a mixed methodology approach that focused on the administrative and technological viability of a policy while employing effectiveness, efficiency, adequacy, and equality as research criteria. The percentage had increased to 3.52% during the last two years as a result of the budget increase, and there were now seven different types of GOS totaling 1,461 hectares located unevenly among 14 districts, where the distribution priority was not primarily based on population density as the main indicator. Performance throughout implementation was efficient and effective. Law, regulation, and guidelines that were thorough and clear, the involvement of the private sector, good coordination of implementer agencies, collaborative deliberation, the use of integrated licensing technology, and corporate social responsibility were noteworthy factors supporting performance. The performance in terms of adequacy and equality required additional improvement, necessitating more focus on low responsiveness, low budgeting, bad facilities, accuracy in prioritizing distribution, land conversion, and land price.
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Harsono, Setijo. "Analisis Faktor-Faktor yang mempengaruhi Kinerja Dosen dan Implikasinya pada Kesejahteraan Dosen Perguruan Tinggi Maritim." Jurnal Ilmiah Manajemen Kontigensi 5, no. 1 (2017): 14–24. https://doi.org/10.5281/zenodo.3375336.
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<em>This research is expected to provide inputs for decision-makers in setting policies for the improvement of faculty performance, set formulation and Operational measures to improve </em><em>lectures</em><em> performance, and is able to provide the alternative policy</em><em> of lrctures performence</em><em> professor who in turn are able to produce qualified graduates.</em> <em>Sampling </em><em>taken from the research is </em><em>based on the number of </em><em>lectures </em><em>population who </em><em>one</em><em> in</em><em> 3 (three) Maritime</em><em>high school, which is a lecturer in the School of Maritime (STIP),</em><em> Maritime Education and Training Institution</em><em>(BP3IP), and the Maritime Academy Djadajat as much. Furthermore, from a population of </em><em>lectures</em><em> is based on the number of samples taken Solvin technique and obtained the sample of 181 lecturers. While using the Descriptive Research Method Approach, and verifikatif to test the truth of a hypothesis using Path Analysis (Path Analysis), </em><em>in order to get </em><em>the effects of competence, motivation, facilities and budgeting, and technology and information to the performance of lecturers, as well as the</em><em> </em><em>recent implications for welfare </em><em>. </em><em>The results showed </em><em>as a</em><em> whole, and together the factors that affect the performance of </em><em>lectures</em><em> is the condition of competence, motivation, condition of facilities, infrastructure and technology and information simultaneously and contribute significantly to the performance of </em><em>lecture</em><em>s. </em><em>The great </em><em>influence of the factors that affect the performance of sequential lecturers are as follows; factors that have the greatest contribution is the existence of a motivating factor, then </em><em>secondly </em><em>infrastructure conditions, the factor of technology and information and the last</em><em> is</em><em> of the competence of the </em><em>lectures</em><em>. The impact of these factors influence the performance of </em><em>lectures</em><em> is also significantly affect </em><em>to </em><em>the performance </em><em>of lectures</em><em> welfare.</em>
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Vineet Prabha. "A Study of Management Information Systems and Its Effect on Health Management Organizations." TEST Engineering & Management 82 (January 1, 2020): 18117–29. http://dx.doi.org/10.52783/testmagzine.v82.14595.
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The primary focus of a healthcare organization is the promotion of health and the avoidance of disease, sickness, injury, and other impairments of human physical and mental functioning. The health care industry is a service sector. In terms of both income and employment, healthcare has grown to become one of India's greatest industries. Medical case history, resource planning, and hospital server databases are all severely lacking. As a consequence, medical facilities are now more productive and efficient. A lack of proper planning in hospitals has led to subpar decision making in areas like manpower and personnel management, payroll and employee-related applications, hospital billing and recovery, inventory control procurement, planning, and control, expiration date management, resource utilization and analysis, financial accounting, capital budgeting and expense control, and maintenance of service facilities.
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Rashedi, Roozbeh, and Tarek Hegazy. "Examining budget policies for new and existing facilities: a system dynamics approach." Canadian Journal of Civil Engineering 43, no. 6 (2016): 511–22. http://dx.doi.org/10.1139/cjce-2015-0486.
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Sustaining acceptable service in large facility networks is a complex task, particularly under limited budgets, rapid deterioration, and increasing service demands. Policy-makers are, therefore, challenged to make efficient balance between the construction of new facilities and the renewal of existing ones to suit both the short and the long-term needs. To support policy-makers, this paper proposes an efficient decision support system using the system dynamics simulation technique to analyze the impact of various budget allocation policies and to optimize policy decisions. The proposed system dynamics model was tested using a case study from the Toronto District School Board involving more than 400 schools. It can find the optimum budgeting strategy that minimizes the overall facility condition index and total life cycle cost over a long-term strategic plan. The system dynamics model proved its ability to find a budget allocation policy with much better results than the typical enrolment-based approach.
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Emi, Emilia Contesa Lubis, and Rosmaida Tambun. "Analisis Prosedur Penyusunan Anggaran Operating Cost The Reiz Suites Artotel Curated Medan." Jurnal Akuntansi, Keuangan dan Perpajakan 7, no. 1 (2024): 56–65. http://dx.doi.org/10.51510/jakp.v7i1.1718.
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This study aims to analyze the operating cost budgeting procedure at The Reiz Suites Artotel Curated Medan. The study was conducted using a case study method to deeply understand the budgeting process at the hotel. Primary data was obtained through interviews with financial managers and related staff, while secondary data was obtained from the company's internal documentation. Analysis was carried out on the stages of budgeting, factors that influence cost estimates, and cost control strategies implemented by management. The results of the study obtained include factors that influence the preparation of the operating cost budget at The Reiz Suites Artotel Curated Medan, namely internal factors, which include price estimates taken from digital marketing and the determination of the company's revenue target must increase but still with excellent service, as well as external factors that include competitive conditions in facilities in the hotel industry which are increasingly increasing. Keywords: Budgeting, Procedures, Operating Costs Abstrak Penelitian ini bertujuan untuk menganalisis prosedur penyusunan anggaran operating cost pada The Reiz Suites Artotel Curated Medan. Penelitian dilakukan dengan metode studi kasus untuk memahami secara mendalam proses penyusunan anggaran di hotel tersebut. Data primer diperoleh melalui wawancara dengan manajer keuangan dan staf terkait, sedangkan data sekunder diperoleh dari dokumentasi internal perusahaan. Analisis dilakukan terhadap tahapan penyusunan anggaran, faktor-faktor yang memengaruhi estimasi biaya, serta strategi pengendalian biaya yang diterapkan oleh manajemen. Hasil penelitian yang diperoleh antara lain faktor-faktor yang mempengaruhi penyusunan anggaran operating cost The Reiz Suites Artotel Curated Medan adalah faktor internal, yang meliputi estimasi harga diambil dari digital marketing serta penetapan target revenue perusahaan harus meningkat namun tetap dengan excellent service, serta faktor eksternal yang meliputi kondisi persaingan dalam fasilitas pada industri perhotelan yang semakin meningkat Kata Kunci: Anggaran, Prosedur, Biaya Operasional
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Utari, Virda, and Pinta Astuti. "Structural Damages Identification and Maintenance Design of Sports Facilities for Improving Performance and Infrastructure Resilience." Semesta Teknika 27, no. 1 (2024): 98–106. http://dx.doi.org/10.18196/st.v27i1.21802.
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Building maintenance is vital to ensure facility reliability, security, and investment value, as neglect can lead to structural decay and safety hazards. This study aims to assess the deterioration level of sports facilities at PT SIER and devise an efficient maintenance plan. The process involves identifying structural damages, evaluating deterioration following guidelines, and planning maintenance actions. Subsequent steps include budgeting, creating Work Plans and Specifications, estimating Domestic Component Levels, and scheduling using the S-Curve. Analysis reveals varying degrees of architectural degradation, ranging from 1 to 3, signifying serious damage. The estimated total cost for upkeep and development is Rp 255,718,000, with a projected minimum Duty and Customs Levies value of 30.43%. Maintenance duration is estimated at 45 days, managed using the S-Curve method.
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Hanak, Tomas, Lukas Hrstka, Martin Tuscher, and Vojtech Biolek. "Estimation of Sport Facilities by Means of Technical-Economic Indicator." Open Engineering 10, no. 1 (2020): 477–83. http://dx.doi.org/10.1515/eng-2020-0062.
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AbstractThis paper is concerned with early cost estimation of sport facilities. Sufficiently precise cost estimation is essential for investors in the pre-investment stage where they decide on whether to pursue an investment and choose a suitable technical solution for the development of the project. Through a detailed analysis of the technical and economic documentation pertaining to seven sport facilities projects assembled using concrete prefabricated beam parts, as well as evaluation of the data thus obtained, three types of technical-economic indicators were set in relation to the enclosed building area, the number of spectator seats and the sports playing area. The results achieved indicate that evaluation of relations between these three indicators could contribute to a more effective use of investment funding on the part of the investor. Other conclusions include the finding that available indicators published by private companies active in the area of construction budgeting are not sufficiently accurate for the purposes of investment decision-making; specifically, these indicators greatly overestimate the costs of sport facilities, which can potentially lead to these projects being rejected. This contribution brings know-how for a more accurate early cost estimation of sport facilities in the Czech Republic which can, thanks to a generally applicable methodology, be used in other countries as well.
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Frolova, Elena, Olga Rogach, and Pavel Razov. "Initiative budgeting as a mechanism for raising the quality of life of the population." Population 26, no. 2 (2023): 66–77. http://dx.doi.org/10.19181/population.2023.26.2.6.
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The sufficiency of social infrastructure facilities and their effective functioning in a particular area is one of the conditions for improving the quality of life of the population. The financial insufficiency of regional and local budgets actualizes the search for new tools to raise funds for the development of territorial infrastructure that ensures creation of decent living conditions for the population. One of these tools is mechanism of initiative budgeting. The results of the study showed a contradiction between the recognition of the undoubted advantages of this mechanism (solving acute territorial problems, leverage on the authorities, creating a platform for dialogue) in the assessments of the population and the lack of readiness of residents to be included in new financial initiatives. The key limitations to the implementation of initiative budgeting projects are the following: lack of information support, low level of awareness of residents about the problems of territorial development, distancing from local self-government practices. The results of the study showed that the majority of respondents are ready to get involved in solving the socio-economic problems of the territory if they affect the personal interests of individuals. Under the current conditions, it seems necessary to improve information and communication activities aimed at popularizing the mechanism of initiative budgeting, building social cohesion of local communities, developing the territorial identity of citizens, integrating the efforts of the authorities and the population in solving socially significant problems of the territory.
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Maulana, Khoir, Yetri Yetri, and Yuberti Yuberti. "Management of Education Financing at Madrasah Ibtidaiyah (MI)Amanah Banjar Baru." RADEN INTAN: Proceedings on Family and Humanity 2, no. 1 (2025): 327–34. https://doi.org/10.47352/3032-503x.83.
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Madrasah Ibtidaiyah Amanah Banjar Baru, as a madrasah in Banjar Baru sub-district, emphasizes the system of sincere charity in its education. This madrasah does not set tuition fees, relying on the enthusiasm of student guardians in madrasah activities. Nevertheless, the development of facilities and infrastructure is still in the development stage, which requires annual submission to obtain assistance obtained from the government as the main source of financing. The purpose of the study was to find and describe the budgeting of education costs and the management of education costs at Madrasah Ibtidaiyah Amanah. This research approach is descriptive qualitative. This approach leads to describing in detail about an event in a person's life. The phenomenological approach can be used in qualitative research if a researcher wants to understand various events. Then the results of the study reveal that: In the context of Madrasah Ibtidaiyah Amanah, budgeting has an important role in determining the allocation of funds in accordance with existing funding sources. The main sources of funding include the government's Operational Assistance for Education Units (BOSP), contributions from student guardians and donations from donors. The budgeting process involves a needs assessment from various parties and involves a team consisting of various madrasah stakeholders. Meanwhile, Madrasah Ibtidaiyah Amanah's accounting activities carefully record financial receipts and expenditures, with a structured bookkeeping process in accordance with the principles of transparency, public accountability, effectiveness and integrity. This confirms the madrasah's commitment to managing education funds with professionalism and responsibility.
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Dumbiri, David Nwanna, and Comfort Onaigho Nwadiani. "Challenges Facing Application of E-learning Facilities in Vocational and Technical Education Program in South Nigeria Universities." Asian Journal of Vocational Education and Humanities 1, no. 2 (2020): 1–8. http://dx.doi.org/10.53797/ajvah.v1i2.1.2020.
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The advancement of science and technology has improved system of learning and instruction; this has moved learning instruction to e-learning. Vocational and Technical Education as instrument for national development must join suit in this dynamic and evolving of instructional delivery, in order to achieve its purpose in the life of the people and the nation. The study examined the concept of VTE, emergence of e-learning, e-learning facilities, benefits of e-learning in Vocational and Technical education, challenges of e-learning application in VTE, strategies for improving e-learning application in VTE. In conclusion it was discovered that in spite of the relevance of e-learning in teaching and learning of VTE, teachers are not utilizing it, this is mainly due to the unavailability of facilities for e-learning and the inadequacy of the facilities where available, this is in addition to the fact that stakeholders are not providing enabling environment for it to thrive. It was recommended that government and stakeholders in education should provide facilities in e-learning, put policies in place to encourage the enforcement of e-learning in institutions, make internet connectivity priority in Universities, make adequate budgeting allocation for procurement and maintenance of facilities for e-learning among others.
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Satmurzaev, A. A., S. Sh Lapbaeva, N. Berdimurat, and N. S. Shmanova. "On the question of the relationship between budgeting and the management accounting system." Qainar Journal of Social Science 2, no. 1 (2023): 73–86. http://dx.doi.org/10.58732/2958-7212-2023-1-73-86.
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In modern conditions, especially when the crisis has engulfed all countries, the problems of budgeting, their application in the development of a particular subject are more relevant than ever. The lack of a budget leads to wrong decisions and, along with it, wrong management in the development strategy of a company. And mistakes in a crisis are costly for an economist. The relevance of using a detailed budget, and on the basis of it, the implementation of operational control, the implementation of planned activities is beyond doubt. The relevance of research on budgeting management accounting, reflecting the technology of strategy development, is beyond doubt. Changes in technology cause changes in management. All this requires changes in the formation of accounting and information systems. At the same time, the role of the accountant is changing, he is involved in the process of developing a development strategy and maintenance of the track facilities. Thus, the information system is being formed, which is so necessary for the implementation of goals and success in the implementation of the management strategy. Fundamentals of management accounting and budgeting usually involve building a cost management system in an enterprise. In order to optimize the costs of the enterprise, management cannot be reduced to a simple reduction. It is also necessary to take appropriate steps to achieve a certain level of income, profit, and, if necessary, take appropriate measures. On a business-wide scale, this explains cost management activities at the level of each department: cost centers, revenue centers, profit centers, and so on.
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Lubis, Roy Hakim, Ardi Ansah, and Bahrum Azmi. "IMPLEMENTATION OF OWNERSHIP OBLIGATIONS TRADITIONAL MARKET MANAGEMENT BUSINESS PERMITS IN ROKAN HULU REGENCY." EKSEKUSI 6, no. 1 (2024): 1. http://dx.doi.org/10.24014/je.v6i1.24361.
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This research aims to analyze the implementation of the obligation to own a permit and analyze the factors that hinder it as well as efforts to overcome the obstacles in Rokan Hulu Regency. This type of research is sociological/empirical legal research. The approaches used are the statutory approach, case approach and historical approach with qualitative analysis methods. The results of the research show that firstly, the implementation of permit ownership obligations has not gone well. Second, inhibiting factors: legal factors, local government officials, facilities/facilities and the community. Third, efforts to overcome obstacles: legal factors, namely that it is best to simplify the permit requirements and procedures in regulations. regional government apparatus factors, namely that the government should be able to prioritize the use of appropriate budgeting; the government should carry out frequent outreach; It would be better if there was an appropriate division of tasks for the implementation of order and law enforcement, it would be better to increase supervision and guidance so that everyone has permits. the facilities/facilities factor is that it is better to increase the budget. Community factors, namely, it is better to implement strict sanctions so that there is a deterrent effect.Keywords: Implementation, IUP2T, Traditional Markets
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Arsal, Fathur Riyadhi, Mohammad Sidiq, and Muhamad Deden Jalaludin Sayuti. "STRATEGIC BUDGETING FOR EDUCATION: CLASSIFICATION AND OPTIMAL UTILIZATION OF EDUCATIONAL FUNDING." Managere: Indonesian Journal of Educational Management 6, no. 1 (2024): 111–24. https://doi.org/10.52627/managere.v6i1.417.
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This study aims to explore and understand the concept of classification and utilization of education funds in Islamic educational institutions at the madrasah aliyah level. The concept is based on the concept of institutions that implement financing management by classifying and forming a priority scale of fund use. This study uses a qualitative approach with a descriptive method, with interview data collection techniques, observation, and documentation studies. The subject of the study was the madrasah aliyah treasurer. The results of the study indicate that the madrasah aliyah has been accredited A by BANSM in 2015 and has received a clean and targeted budget management predicate from the State Treasury Service Office. The budget can be classified into three types based on its benefits, namely as an assessment tool, a tool for authorizing expenditures, and an efficiency tool. The utilization of education funds is guided by activity components, cost units (including teacher salaries, facilities and infrastructure, and PBM support), procurement financing, and maintenance financing. The classification and utilization of education funds are aligned with the RKAM using the principle of priority scale, with funding sources including BOS funds and committee funds. This study contributes to understanding effective budget management in educational institutions, by emphasizing the importance of prioritized and transparent use of funds.
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Wardani, Adetia, and Ani Wulandari. "CAPITAL BUDGETING ANALYSIS OF INVESTMENT PROJECT FEASIBILITY IN PT INTEGRA INDOCABINET TBK." Journal of World Conference (JWC) 1, no. 2 (2019): 251–56. http://dx.doi.org/10.29138/prd.v1i2.162.
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This research is a case study conducted in one of the property companies in Sidoarjo, East Java, namely PT Integra Indocabinet Tbk ,. Based on secondary data, PT Integra Indocabinet has increased sales and profits from 2014 - 2018. Therefore, the owners want to expand their expansion by adding new factory facilities so they can get more optimal profits and can increase exports abroad. The research aims to provide assistance in the form of suggestions for decision making between feasible or not worthy of the investment carried out. Based on the calculation, obtained an NPV value of 195,510,594,699 ≥ 0 which means it is feasible to run, an IRR of 22%> hurdle rate (10%) which means it is feasible to run; Payback Period is 4 years 3 months> 5 years which means it is feasible to be implemented; The Profitability Index is 1.98> 0, which means it's worth running. The results of the analysis show that using Capital Budgeting techniques can be seen that investment decisions for expansion are feasible.
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Dwinugraha, Akbar Pandu. "Strategi pengembangan lembaga pendidikan taman kanak-kanak." Publisia: Jurnal Ilmu Administrasi Publik 6, no. 1 (2021): 63–72. http://dx.doi.org/10.26905/pjiap.v6i1.5632.
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This study tries to provide a development strategy for kindergarten educational institutions. This strategy can later be used by local governments in developing kindergarten educational institutions in their respective regions. This study uses a combination research type with a survey method and will analyze three aspects including the management and implementation of kindergartens; aspects of the quality of educators and teaching staff; and aspects of the availability of basic equipment, facilities and infrastructure. The research location is the administrative area of Blitar City, East Java Province with data collection time from March to June 2019. Field data were collected using questionnaires, interviews, documentation and focus group discussions. Based on existing conditions, which have been analyzed based on internal and external factors, three strategic recommendations have been produced which include (1) Assistance in budgeting and monitoring the use of BOP funds (Operational Assistance for Early Childhood Education); (2) Increasing the cooperative relationship of kindergarten institutions through sponsorship schemes, (3) Standardization of minimal facilities and infrastructure as an effort to reduce the imbalance in the availability of facilities and infrastructure in kindergarten institutions in Blitar City.
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Minwyelet Terefe, M., H. Eyob, T. Letta, et al. "Efficiency of TB service provision in the public and private health sectors in Ethiopia." International Journal of Tuberculosis and Lung Disease 26, no. 12 (2022): 1128–36. http://dx.doi.org/10.5588/ijtld.21.0481.
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BACKGROUND: The Ethiopian Government has identified efficiency of TB services as a key priority in planning and budgeting. Understanding the magnitude and sources of inefficiencies is key to ensuring value for money and improved service provision, and a requirement from donors to justify resource needs. This study identifies the cost of providing a wide range of TB services in public and private facilities in Ethiopia.METHODS: Financial and economic unit costs were estimated from a health provider´s perspective, and collected retrospectively in 26 health facilities using both top-down (TD) and bottom-up (BU) costing approaches for each TB service output. Capacity inefficiency was assessed by investigating the variation between TD and BU unit costs where the factor was 2.0 or more.RESULTS: Overall, TD unit costs were two times higher than BU unit costs. There was some variation across facility ownership and level of care. Unit costs in urban facilities were on average 3.8 times higher than in rural facilities.CONCLUSION: We identified some substantial inefficiencies in staff, consumable and capital inputs. Addressing these inefficiencies and rearranging the TB service delivery modality would be important in ensuring the achievement of the country´s End TB strategy.
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Mamonto, Wawan Fermana, Goinpeace Tumber, and Fitri Mamonto. "Management of Local Government Website at the Communication and Information Office of East Bolaang Mongondow Regency." Technium Social Sciences Journal 68 (February 8, 2025): 36–44. https://doi.org/10.47577/tssj.v68i1.12258.
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The purpose of this research is to describe, analyze, and explain the management of local government websites at the Communication and Information Office of East Bolaang Mongondow Regency. This research uses a qualitative descriptive method. The focus of this research is on the Management of Local Government Websites at the Communication and Informatics Office which includes financing, human resource competencies, facilities and infrastructure, and Monitoring and Evaluation. The sub-focus or indicators are budgeting, budget realization, knowledge and skills of website operators, facilities, supervision and leadership involvement. Website Management of the Regional Government of East Bolaang Mongondow Regency has not been implemented properly as evidenced by the many cyber/hacker attacks that occur by Online Gambling Sites. The obstacles faced by the Communication and Informatics Office of East Bolaang Mongondow Regency are inadequate facilities provided, the limited budget ceiling set for the implementation of website management and the lack of operator competence in website security systems. Allocating sufficient funds to the website management activity program and increasing the competence of website operators will make the website management of the East Bolaang Mongondow local government run optimally.
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Indah Pratiwi and Sukri Sukri. "MEMAKNAI NILAI-NILAI PEDOMAN HIDUP ISLAMI WARGA MUHAMMADIYAH PADA PROSES PENGANGGARAN STIE MUHAMMADIYAH PALOPO." CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis 2, no. 4 (2022): 95–109. http://dx.doi.org/10.55606/cemerlang.v2i4.494.
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It is very necessary to enlighten all elements of Muhammadiyah's business charity management to make and apply the values of the life guidelines of Muhammadiyah citizens in every policy and activity in the association without exception. The purpose of this study is to interpret the values of Islamic life guidelines for Muhammadiyah residents in the STIE Muhammadiyah Palopo budgeting system. The researcher will use the Islamic life guidelines for Muhammadiyah residents as a researcher's perspective in observing the activities of the budgeting system at STIE Muhammadiyah Palopo whether the values of these guidelines are used as one of the considerations in the operation of the budgeting system at STIE Muhammadiyah Palopo in accordance with the expectations of Muhammadiyah's vision. This study found that the budget as a form of welfare is not only valued in nominal terms in the form of rupiah earned, but welfare is when people who work at Muhammadiyah always feel sufficient and grateful for the sustenance that Allah SWT has given. As a Muhammadiyah citizen, working in a Muhammadiyah business charity is a comfort in itself and believes that the sincerity they do will be a welfare for them in the hereafter. With their sincerity in working in the charity business of Muhammadiyah, they get rewards from Allah SWT such as unexpected sustenance and blessings in the income they get. STIE Muhammadiyah Palopo provides convenience, relief, and assistance in paying tuition fees for students. STIE Muhammadiyah Palopo provides facilities and assistance to students as a form of social care and appreciation for cadres, namely the Lazismu Scholarship, Incidental Assistance, Relief for Brothers, and the free SPP Alumni of SMA/SMK Muhammadiyah Palopo
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Mohammed, S. Y., Mohammed, U., Hassan, A., and Mustapha D. "ANALYSIS OF MAIZE MARKETING EFFICIENCY IN BAUCHI METROPOLITAN LOCAL GOVERNMENT AREA OF BAUCHI STATE, NIGERIA." Nigerian Journal of Agriculture and Agricultural Technology 4, no. 3 (2024): 223–29. http://dx.doi.org/10.59331/njaat.v4i3.794.
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The study examined the Efficiency of Maize Marketing in Bauchi Local Government Area, Bauchi state of Nigeria. A multi stage sampling techniques was used to select 120 respondents. Data were collected using structured questionnaire and analysed using descriptive statistics and budgeting model. The result revealed that majority (59.17%) of the respondents fell within the age bracket of 16-45 years with the mean age of 42.75., Most (90.83%) of the were male and married (73.33%) with mean household size and marketing experience of 12 persons 11.5 years, respectively. The marketing efficiencies of maize in both surplus and scarcity period was found to be 19.14%, and 10.15% respectively. This implies that maize marketing was very efficient and favourable since the marketing cost had been covered. The results further revealed that inadequate storage/preservation facilities, inconsistency and poor price, inadequate credit facilities and poor transportation facilities ranking 1st, 2nd and 3rd respectively.as major constraints to maize marketing in the study area. In conclusion, the marketing efficiency was found to be very efficient and favourable since the marketing cost had been covered by the net income It is recommended that Maize marketers should be enlightened and assisted on how to have good preservation and storage facilities as well as access to formal credit from bank and other financial institutions in other to expand their businesses.
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Ibrahim, Riza Adrian, Fahmi Sidiq, and Sundarapandian Vaidyanatahan. "Analysis of the Availability and Gaps of Educational Facilities in Teluk Bintuni Regency Papua." International Journal of Ethno-Sciences and Education Research 4, no. 2 (2024): 43–48. http://dx.doi.org/10.46336/ijeer.v4i2.620.
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Education is recognized as a human right and the main key to a nation's progress. The availability of adequate educational facilities in each region is crucial to ensure equal access to education for all citizens. However, Indonesia faces significant challenges in providing equitable educational facilities, especially considering the diverse geographical and demographic conditions between regions. Teluk Bintuni Regency in West Papua Province is one of the areas that requires special attention in improving educational access and facilities, especially because of its geographical conditions, the majority of which are islands with mountains and sea waters. This research aims to analyze the availability of educational facilities in Teluk Bintuni Regency, with a focus on the type and level of schools. Data obtained from the Education Department shows that by 2023, this district will only have 263 schools, consisting of kindergartens, elementary schools, middle schools, high schools and vocational schools. This figure is still considered insufficient and equitable, especially when compared with the population of around 60,000 people spread across 23 sub-districts. The main challenge in providing equitable educational facilities in Teluk Bintuni Regency involves diverse geographic and demographic conditions. Therefore, it is hoped that this research can provide an in-depth evaluation of the current condition of educational facilities, identify existing gaps, and formulate the need for improving educational facilities in the future based on population growth projections. It is hoped that the results of this research can provide a strong basis for policy making by the Teluk Bintuni Regency Government, especially in terms of planning and budgeting for the equitable development of educational facilities. It is also hoped that the conclusions from this research can become a reference for related agencies, such as the Education Office, Bappeda, and the Teluk Bintuni Regency DPRD, in preparing strategic plans for educational development for the next five years.
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Smith, Clayton, and Mark Mochel. "Redefining the business value of healthcare infrastructure investment: Introducing plant operating cost correlation coefficients and infrastructure renewal metrics to demonstrate an ROI in reducing deferred maintenance." Management in Healthcare: A Peer-Reviewed Journal 9, no. 3 (2025): 290. https://doi.org/10.69554/qwxx4491.
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Healthcare organisations face continuous pressure to effectively manage expenses and improve profit margins while meeting the growing demands in the communities they serve. In parallel, the infrastructure is getting older, with deferred maintenance statistics showing that a significant number of US hospitals and the associated mechanical, electrical and plumbing assets required to safely operate those facilities have exceeded industry expected useful life and should be considered for replacement. The data further suggest that without intervention, this ageing trend will continue well into the next decade. Healthcare organisations must also consider hardening facilities against natural disasters and cyber-security threats, improving energy efficiency, reducing carbon emissions and reimagining the role of the facility itself in the future of healthcare. In some cases, these considerations are discretionary, while in others may be mandatory as part of legislative or regulatory requirements. Nevertheless, these requirements create a perfect storm of conflicting financial priorities that will challenge the entire industry for years to come. In the face of these ongoing challenges, traditional methods of budgeting and forecasting may no longer suffice. This paper will define the concept of asset-driven budgeting and introduce plant operating cost correlation coefficients and infrastructure renewal metrics to demonstrate a positive return on investment (ROI) in reducing deferred maintenance. Why? Looking past traditional US$/sq ft metrics, it is important to recognise that the primary cost drivers in any facility are the existing and installed assets themselves, the asset densities required for different service lines and occupancy types, and the age/ design/layout of the facility itself. Without transformational levels of investment to address deferred maintenance and alter the current state of the legacy infrastructure, it can be difficult to achieve anything other than incremental efficiency gains. With infrastructure investment, Risk of Inaction = ROI = Return on Investment.
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Tata Suharta and Muhammad Ramdhani Inayattulloh. "Analisis Faktor yang Memengaruhi Kinerja Kawasan Ekonomi Khusus (KEK) dan Peran Anggaran dalam Mendukung Pengembangan KEK." Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) 6, no. 2 (2024): 148–69. https://doi.org/10.33827/akurasi2024.vol6.iss2.art243.
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Economic development efforts in Indonesia face several central problems. One is the lack of investment. Developing Special Economic Zones (SEZs) is an alternative to overcoming investment challenges. The majority of optimal SEZs record cumulative investment realizations above IDR 10.0 trillion up to 2022 and provide an investment contribution of more than 5% in each region where the KEKs in question operate. However, of the 20 SEZs operating from 2012 to 2023, only seven are optimal. This research investigates the challenges in SEZ development employing a descriptive qualitative approach. This research was conducted through documentation studies, field observations, and focus group discussions using three SEZs as research objects, one in the optimal category and two in the not. This research identifies and compares several SEZ operational factors and finds funding flexibility, the capacity of area managers, the availability of infrastructure outside the area, and the availability of facilities and infrastructure within the area are factors that differentiate optimal and non-optimal SEZs. This study also highlights the budgeting condition for coordinating KEK development based on the concept of performance-based budgeting. The findings from this research are expected to provide insight into the development of KEK which is more focused towards optimal performance.
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Chettry, Laxman Kharal, Prakash Bohara, Ramesh C. Bohara, et al. "Budgeting and Advocacy to Improve Water, Sanitation, and Hygiene in Health Care Facilities: A Case Study in Nepal." Global Health: Science and Practice 12, no. 3 (2024): e2300491. http://dx.doi.org/10.9745/ghsp-d-23-00491.
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Jason Valentino. "FINANCIAL FEASIBILITY STUDY OF NEW EQUIPMENT INSTALLATION OF CISITU BARU NUMBER 1 BOARDING HOUSE." Journal of Social and Economics Research 6, no. 1 (2024): 2004–20. http://dx.doi.org/10.54783/jser.v6i1.522.
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Cisitu Baru number 1 boarding house is located in Jalan Cisitu Baru number 1. Currently, this boarding house has 26 rooms with IDR 1,150,000.00 as the price of the boarding house. Moreover, this boarding house has some facilities such as wifi, bathroom inside room, bed, pillow, desk, and chair. On the other hand, this boarding house needs some replacement in bed, pillow, desk, and chair because the furniture is quite old and not worth to be used. Furthermore, the boarding house needs to install the water heater because the residents and also people who are looking for a boarding house want to have a water heater due to cold weather in Bandung. Therefore, Cisitu Baru number 1 boarding house has a plan to invest in a water heater and replace all the furniture with an increased price which is IDR 1,350,000.00 per month. This project cost about IDR 122,222,000.00 and it will be financed using 100% equity. To determine whether the project is feasible or not, it needs to calculate the feasibility study of this project using capital budgeting analysis. Based on the calculation of the capital budgeting analysis, the Net Present Value of the project is IDR 87,166,396.20 with 33% of Internal Rate of Return. Then the Payback Period is 2.71 years with 3.89 years as the Discounted Payback Period. In addition, the Profitability Index is 1.71. According to the result of all capital budgeting analysis, the project is feasible and accepted because it has a positive Net Present Value, with a 33% of Internal Rate of Return which is greater than the Weighted Average Cost of Capital, and the Payback Period is 2.71 years and 3.89 Discounted Payback Period, below the maximum Payback Period acceptance which is 10 years based on the owner preference.