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Journal articles on the topic 'Functions of budgeting'
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Mkasiwa, Tausi Ally. "Budgeting and monitoring functions of the Tanzanian Parliament." Journal of Accounting in Emerging Economies 9, no. 3 (August 12, 2019): 386–406. http://dx.doi.org/10.1108/jaee-11-2018-0120.
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Purpose The purpose of this paper is to explore the role of budgeting in the monitoring functions of the Tanzanian Parliament, specifically the monitoring functions of the Parliamentary Budget Committee (PBC). Design/methodology/approach The paper uses Burchell et al.’s (1980) accounting “machines” framework and its development as a theoretical lens to interpret the research findings. Interviews, document analysis and observation were used for data collection. Findings The findings reveal that budget documents were used as learning and answering machines, as they served as the basis for questioning, for checking variances, for reviewing and for conducting monitoring visits. Budgeting procedures were utilized as ammunition machines, as they were used as the basis for expressing legislative officials’ positions and understanding the logic of executive officials’ actions. Research limitations/implications The paper investigates the role of budgeting in a parliamentary setting. However, comparative analysis is missing. Nevertheless, the results provide a foundation for future studies and the opportunity to investigate the role of budgeting in the monitoring functions of other parliaments, especially in emerging economies. Practical implications The study has practical implications directed toward governments, especially in emerging economies. This study suggests that budgeting documents and procedures can be used to overcome the complexities of the PBC monitoring functions. Budgeting is, therefore, essential in the monitoring functions of the PBC, especially in emerging economies. Originality/value The study contributes to the understanding of the role of budgeting in monitoring functions in a parliamentary setting in emerging economies, where such research is lacking. The study also contributes by introducing an “ammunition” role to the theoretical literature on budget use (Simons, 1990, 1991; Abernethy and Brownell, 1999), which is argued to be relevant to politicians and organizations of a political nature, including parliaments.
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Shor, I. M., D. M. Shor, D. A. Shelestova, and L. I. Galamyan. "The essence, principles and functions of proactive budgeting in the financial context." Finance and Credit 26, no. 9 (September 29, 2020): 2077–95. http://dx.doi.org/10.24891/fc.26.9.2077.
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Subject. We address proactive budgeting, based on the application of responsible and appropriate approach to the issues of local budget spending, and taking into account the interests of the population. Nowadays, there are many approaches to proactive budgeting, however, in some cases, the authors fail to explore the financial aspects. Objectives. The aim is to provide a theoretical foundation for the nature, principles, and functions of proactive budgeting in the financial context. Methods. The study employs the comprehensive approach and methods of systems analysis. The techniques of observation, specification, abstraction, synthesis, comparison, generalization of theoretical and practical material serve as our research tools. Results. We justified the nature, principles and functions of proactive budgeting in the financial context. The findings can be used by the actors of proactive budgeting. Conclusions. Proactive budgeting is a set of budget relations between government (municipal) authorities, citizens and business entities, which are based on citizens’ initiative concerning the budget planning, movement and control of budgetary funds to realize local projects. The principles of proactive budgeting include integration, initiative, competitiveness, co-financing, and transparency. Accordingly, it has communicative, analytic, coordinating, and stabilization functions.
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Дмитриева, И., I. Dmitrieva, Г. Машинистова, G. Mashinistova, Ю. Харакоз, and Yu Kharakoz. "The Process of Budgeting in the Context of the Transition to IFRS Reporting." Auditor 4, no. 6 (July 3, 2018): 42–50. http://dx.doi.org/10.12737/article_5b309ecfb26942.29558179.
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In this article authors consider process of budgeting in relation to formation of the reporting of the organization in the IFRS format. Th e purpose, functions and main areas of budgeting and types of budgets, as well as the content of the Regulation on budgeting are disclosed.
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Ngoc, Bui Thi, and Le Thi Tu Oanh. "Budgeting For Management Functions in the Pharmaceutical Enterprises." International Journal of Economics and Management Studies 6, no. 11 (November 25, 2019): 34–43. http://dx.doi.org/10.14445/23939125/ijems-v6i11p105.
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Douglas, Scott, and Tom Overmans. "Public value budgeting: propositions for the future of budgeting." Journal of Public Budgeting, Accounting & Financial Management 32, no. 4 (July 31, 2020): 623–37. http://dx.doi.org/10.1108/jpbafm-05-2020-0066.
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PurposeThe principles of public value management (PVM) have greatly inspired public management practitioners and scholars, but the application of these ideas to the everyday practice and research of government has proven to be more difficult. This article formulates propositions for how the principles of PVM could affect one of the core processes of government: budgeting. These propositions can inspire practitioners and be tested by future researchers.Design/methodology/approachThe article identifies the core principles of PVM and applies these to the budgeting functions of the allocation, management and accountability of public money. This exploration leads to a first conceptualization of “public value budgeting” and generates 12 propositions about how budgeting will change and remain unaltered under the influence of PVM.FindingsThe central argument is that “public value budgeting” could promote more coordination and integration between public funds and community resources, more involvement of societal stakeholders in the budgetary process and more continuous tweaks and changes to the budget. At the same time, legislative vetoes, financial controls and debates about the best use of public money will remain an important feature of public budgeting.Originality/valueThe article forwards the first conceptualization of public value budgeting, connects the literatures on public value and public budgeting, and offers both a practical application of PVM to public budgeting as well as a concrete agenda for future research.
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Prayitno, Didik, Einde Evana, and Usep Syaipudin. "PENGARUH BUDGET PLANNING MODEL TERHADAP KINERJA PENYUSUNAN ANGGARAN PEMERINTAH DAERAH KABUPATEN LAMPUNG TIMUR." Jurnal Akuntansi dan Keuangan 24, no. 1 (January 29, 2019): 63–75. http://dx.doi.org/10.23960/jak.v24i1.236.
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The purpose of this study was to determine the effect of budget participation, budget communication and budget details on the performance of local government budgeting. The object of this research is employees who work in the Government of East Lampung Regency and taken 3 people consisting of SKPD Leaders, Treasurers, and Planning (Kasubbag/Kasi). A total sample of 162 came from 54 SKPD and the analysis tool used was multiple linear regression. The results showed that budgetary participation, budget communication and budget detail had positive effect on the performance of the budget preparation of the East Lampung Regency Government.
The more SKPD leaders carry out detailed budget oversight functions, they will be able to reduce the occurrence of budget irregularities, so that the performance of budget preparation is better. Suggestions proposed in this study are: The Government of East Lampung Regency has to improve capabilities and encourage more active participation by providing education programs and training on a regular budget preparation to the employees. SKPD Leaders involve more employees who are involved in budgeting activities during the implementation of the East Lampung Regency Development Plan Deliberation (Musrenbang) from the subdistrict level to the district level deliberation. East Lampung Regency Government has to use the budgeting system with the E-Budgetting System to avoid budget irregularities. Future studies are suggested including other variables outside the budget planning model variables as moderating variables to measure the performance of budgeting.
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Anessi-Pessina, Eugenio, Carmela Barbera, Mariafrancesca Sicilia, and Ileana Steccolini. "Public sector budgeting: a European review of accounting and public management journals." Accounting, Auditing & Accountability Journal 29, no. 3 (March 21, 2016): 491–519. http://dx.doi.org/10.1108/aaaj-11-2013-1532.
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Purpose – Budgeting is central in public organizations. From a research viewpoint, it is an extremely multifaceted and potentially rich field to investigate and develop. The changing institutional and socio-economic landscape, moreover, requires a profound reassessment of its roles and features in accounting studies. The purpose of this paper is to review the existing European literature on public budgeting, looking at how public administration, public management, and accounting contribute to current budgeting theories and practices and to advance a proposal on how they can individually and jointly contribute in the future. Design/methodology/approach – The authors collect and analyze all the papers on public budgeting in the European context that were published in all the issues of 15 major accounting and public-management journals since 1980. Findings – Budgeting has so far played a rather marginal role in European public management and accounting research. Among the existing papers, most focus on the Anglo-Saxon context, look at the intra-organizational aspects of budgeting, emphasize its managerial and allocative functions, either adopt an interpretive theoretical framework or make no explicit reference to theory, and rely on qualitative analyses. Public budgeting lies at the intersections between different disciplines and professions, but this multifacetedness has been largely neglected by the existing literature. These intersections thus offer significant opportunities for future research. Building on the distinction between the intra- and inter-organizational foci of budgeting, between its different functions (i.e. allocative, managerial, external accountability), and between the accounting and the public administration and management perspectives, the authors propose possible future research topics. Originality/value – Budgeting plays a central role in public organizations and is used to allocate a large share of national incomes. This paper explores the existing literature and puts forward some potentially fruitful avenues for future research.
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Sterck, Miekatrien. "The impact of performance budgeting on the role of the legislature: a four-country study." International Review of Administrative Sciences 73, no. 2 (June 2007): 189–203. http://dx.doi.org/10.1177/0020852307077960.
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Performance budgeting initiatives are often partly justified as improving accountability to the legislature. However, it is not always clear whether this is the case. In this article we describe and explain the effects of performance budgeting on the role of the legislature in the budget process. We compare performance budgeting initiatives in the Australian Commonwealth government, the central government of the Netherlands, the Swedish central government and the Canadian federal government. The conclusion of this study is that the performance budgeting initiatives that we studied have a dominant focus on changing the budget structure, but do not seem very successful in altering the budget functions.
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Mykhalska, O. "CONCEPTUAL PRINCIPLES OF CONSTRUCTION OF MANAGEMENT ACCOUNTING OF CENTERS OF RESPONSIBILITY IN BUDGETING AT OIL AND FAT ENTERPRISES OF UKRAINE." Financial and credit activity: problems of theory and practice 1, no. 36 (February 17, 2021): 84–91. http://dx.doi.org/10.18371/fcaptp.v1i36.227626.
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The article analyzes the management accounting of responsibility centers that form specific objects of cost accounting, namely budget responsibility centers. The presented system of management post-operational cost accounting, meets the requirements of budgeting and becomes a necessary condition for monitoring the level of compliance with standards and provides a reasonable formation of production costs for technological redistribution at oil and fat enterprises. The information basis of the budgeting process is management accounting. Moreover, management accounting provides the necessary information for budget planning, control and analysis of budget execution, and is one of the components of the budgeting process. Assessment of responsibility centers is useful for understanding the cycles of economic activity, economic processes and structural units in the framework of budgeting. The operations-based management accounting system mainly meets the requirements of budgeting, which becomes a necessary condition for control over the standard conditions of accounting. In order to obtain more detailed information for analysis and control, it is proposed to organize cost accounting by operations-functions of technological processes, which allows analysts to find bottlenecks in technology by identifying redundant technological functions and operations and strengthen control over compliance with proven budgets for each «responsibility center». Accounting for responsibility centers aims to evaluate the management activities of a particular responsibility center and to provide a responsibility report and an information report for the evaluation of senior management. It is a method of management accounting that measures the results of each responsibility center, which allows each manager to realize the responsibility in their field of cost accounting and budgeting.
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Musliamin, Musliamin, Djuanda Nawawi, Rakhmat Rakhmat, and Muhammad Tang Abdullah. "The Performance of the Regional People’s Representative Council in Implementing the Legislative and Budgeting Functions in Bone Regency." International Journal of Multicultural and Multireligious Understanding 7, no. 9 (October 1, 2020): 93. http://dx.doi.org/10.18415/ijmmu.v7i9.1928.
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The purpose of this study was to describe and analyze the performance of the Regional People’s Representatives Council (DPRD) of Bone Regency in implementing the legislative and budgeting functions. The type of research used is a mixed methodology that combines qualitative methods and quantitative methods. The data source of this research is members of the Bone Regency DPRD 2014-2019 membership period. The results showed that the legislative function was in the medium category, the budgeting function was in the medium category. For this reason, efforts should be made to improve the performance of the DPRD by improving the quality of the human resources of DPRD members and following comprehensive training, especially in the field of legislation and budgeting. Overall the performance of the DPRD Bone Regency 2014-2019 membership period in the implementation of the supervisory function shows a fairly good performance.
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Bernaciak, Arnold, Agnieszka Rzeńca, and Agnieszka Sobol. "”New” public urban space: citizens’ initiatives in participatory budgeting in Katowice, Łódź and Poznań." Miscellanea Geographica 22, no. 4 (December 4, 2018): 197–202. http://dx.doi.org/10.2478/mgrsd-2018-0028.
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Abstract Participatory budgeting has become a vital tool in making urban spatial planning more community oriented. Examination of how participatory budgeting has evolved is a pertinent subject in theoretical research and in practical applications. Projects proposed by local communities improve the quality of life in cities and enhance benefits offered by public spaces. The main goal of the paper is to present an overview and examine projects that transform public space, which have been implemented in selected Polish cities, namely in Katowice, Łódź, and Poznań within the framework of participatory budgeting exercise. Our research has demonstrated that in many cases participatory budgeting has acted as a catalyst of a variety of local bottom-up initiatives addressing public space in researched cities. It is thanks to the engaged and creative people at the local level that new functions which improve the quality of life are developed in cities.
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Mantrala, Murali K., Prabhakant Sinha, and Andris A. Zoltners. "Impact of Resource Allocation Rules on Marketing Investment-Level Decisions and Profitability." Journal of Marketing Research 29, no. 2 (May 1992): 162–75. http://dx.doi.org/10.1177/002224379202900202.
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In many organizations, marketing investment-level decisions precede the associated resource allocation decisions and are based on market-level sales response data, often with no attention to the impact of rules used to allocate resources to submarkets. Such top-down budgeting is commonly based on a perception that aggregate sales and profitability are affected much more by the level than by the allocation of the investment. The authors analyze the effects of different resource allocation rules assuming alternative specifications of submarket sales response functions and show that allocation decisions significantly influence aggregate sales response functions, investment-level decisions based on these functions, and realized profit. The authors also show aggregate sales and profit are usually more sensitive to improvements in allocation rules than to increases in investment levels and conclude that resource allocation decisions warrant more attention in marketing budgeting.
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Apriani, Fajar. "PERFORMANCE-BASED BUDGETING EVALUATION IN BONTANG REGIONAL CIVIL SERVICE AGENCY." Spirit Publik: Jurnal Administrasi Publik 10, no. 1 (April 1, 2015): 1. http://dx.doi.org/10.20961/sp.v10i1.880.
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<p>The demands of democratization that becoming a global phenomenon that demands the centrality of transparency and accountability in the government sector, including in financial management scope, creating government budgeting management reform in order to increases public participation and increases rule of law in the field of financial aspect, while increasing government performance. Output and outcomes become successive indicator of budgeting implementation by budget user unit. The application of budget performance in financial management of each unit become a curbing expenditure that give priority to the achievement of the results of the planned and allocated input for the execution of the duties and functions of the organization. So basically, the budget performance linking expenditures with results with the benchmarks on the performance of the organization.</p><p><em> </em></p><p><strong>Key words</strong>: Performance budget, public sector budgeting, transparency and accountability, budgeting reform. </p>
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Tarjo, Tarjo, Yustin Nur Faizah, Moh Toyyib, Eklamsia Sakti, and Heindrika Eka Pramudita. "Uncovering of Potential Fraud in the Preparation of Village Planning and Budgeting Documents in Madura." Jurnal Ilmiah Akuntansi dan Bisnis 16, no. 2 (July 25, 2021): 234. http://dx.doi.org/10.24843/jiab.2021.v16.i02.p04.
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This study determines the planning and budgeting of documents in the gray village. Researchers empirically evaluate and demonstrate how the actual practice of village government was conducted. This study uses a qualitative approach to the case study method to analyze the data, which was drawn from unstructured interviews, observations, and documentation. The findings reveal how opportunities for fraud can be due to a lack of understanding of functions, duties, and responsibilities and how they also affect budget preparation. This is due to the pressure in completing planning and budgeting documents that affect uninformed village chairmen and chiefs who are signing documents. Another finding is that there are typically two village secretaries who act as financial coordinators for one village government.
Keywords: documents, planning, budgeting, village
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Nugraha, Aan Yudha, and Udik Budi Wibowo. "Manajemen sistem informasi e-budgeting pada Sekolah Menengah Atas Negeri di Kota Yogyakarta." Jurnal Akuntabilitas Manajemen Pendidikan 8, no. 1 (August 1, 2020): 70–80. http://dx.doi.org/10.21831/jamp.v8i1.30596.
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Penelitian ini bertujuan untuk: 1.) Mendeskripsikan mengenai manajemen sistem informasi (SI) e-budgeting di Sekolah Menengah Atas Negeri (SMAN) di Kota Yogyakarta; dan 2.) Menganalisis keunggulan dan hambatan dalam manajemen SI e-budgeting di SMAN di Kota Yogyakarta. Penelitian ini merupakan penelitian kualitatif dengan jenis studi kasus. Penelitian dilaksanakan di SMAN di wilayah Kota Yogyakarta. Subjek penelitian meliputi kepala sekolah, bendahara dan admin e-budgeting. Penelitian juga dilakukan pada Dinas Pendidikan Pemuda dan Olahraga, Balai Pendidikan Menengah Kota Yogyakarta, dan Dinas Pendidikan Kota Yogyakarta. Data dikumpulkan melalui teknik wawancara, observasi dan studi dokumen. Analisis data menggunakan model analisis data Creswell. Teknik keabsahan data penelitian menggunakan teknik triangulasi dan menggunakan bahan referensi. Hasil penelitian menunjukkan sistem e-budgeting baru diterapkan pada jenjang SMAN sederajat. Perencanaan mengikuti pola penyusunan RKAS. Pengorganisasian meliputi pengerahan staf dan adanya pelatihan. Sistem ini berfungsi untuk mengelola dana BOS dan APBD. Pengawasan dilakukan oleh kepala sekolah dan dinas terkait. Terdapat keunggulan dan hambatan dalam implementasi e-budgeting. E-budgeting berperan dalam meningkatkan transparansi dan akuntabilitas pembiayaan pendidikan. AbstractThis study aims to: 1.) Describe the management of information systems (IS) e-budgeting at State High Schools (SMAN) in Yogyakarta City; and 2.) Analyze the advantages and obstacles in the management of SI e-budgeting at SMAN in Yogyakarta City. This research is a qualitative study with a case study type. This research was conducted at SMAN in the Yogyakarta City area. Research subjects include the principal, treasurer, and admin e-budgeting. The research was also conducted at the Youth and Sports Education Office, Yogyakarta City Secondary Education Center, and the Yogyakarta City Education Office. Data collected through interview techniques, observation, and study of documents. Data analysis uses Creswell's data analysis model. The validity of the research data using triangulation techniques and using reference materials. The results showed that the new e-budgeting system was applied at the same level of high school. Planning follows the RKAS preparation pattern. Organizing includes staff deployment and training. This system functions to manage BOS and APBD funds. Supervision is carried out by principals and related agencies. There are advantages and obstacles in implementing e-budgeting. E-budgeting plays a role in increasing transparency and accountability in education funding.
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Zarista, Eden, and Muhammad Ichsan. "THE ROLES OF POLITICAL POWER IN BUDGET PROCESS: HOW TO ACCOMODATE THEM? A CASE STUDY." Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 6, no. 1 (June 28, 2020): 87. http://dx.doi.org/10.28986/jtaken.v6i1.412.
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This research has two main objectives. The first objective is to identify the role of political power in the budgeting process, while the second is to propose a control mechanism to enable a budgeting process to accommodate political power in terms of accountability. Indonesia’s Corruption Eradication Commission reports on the misuse of political power to manipulate budgeting in an organized manner. Execution of the budgeting process that does not follow the prevailing strategic policy constitutes fraud. The functions of budgeting are allocation, distribution, and stabilization. This study analyzes budgeting that intertwines with the wielding of political power. The study employed qualitative research supplemented by a case study to explain why and how such phenomena are occurring. The analysis was conducted using the thematic method by way of open-ended questionnaires to explain the data and information that were accumulated concerning the topic at hand and their relevance. Results show that political power plays both negative and positive roles. The positive aspect of the exercise of political power is that it is used as a public channel between society and the government, while its negative impact is the various risks that it poses, such as political power being used to advance self-interests. Political power does not share the same degree of impartiality as statutory rules. The form of politics can alter a budgeting activity or program. The application of a certain budgeting system is proposed to reduce errors and record activity history. Concerning the evaluation of APBD by the DPRD, APIP must help enforce control by reviewing budget changes against the relevant goals and objectives.
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Cavalcanti, Marly, Vicente Lentini Plantullo, and Joshua Onome Imoniana. "Is it feasible to establish a relationship between motivation and budgeting?" Corporate Ownership and Control 4, no. 2 (2007): 297–303. http://dx.doi.org/10.22495/cocv4i2c2p6.
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The objective of this study was to present the impact of the budgeting process on staff motivation based on the theories of Maslow, Herzberg, Vroom & Robins. With a view to accomplishing our objectives the following research questions were thrown: a) is it feasible to establish a relationship between motivations and budgeting b) is the employee welfare plans capable of influencing the effectiveness of budgetary executions? c) what are the functions of knowledge-based systems in the attainment of budgetary assignments and, d) are the feedbacks from results arising from budgetary analysis, taken to the knowledge of the employees so as to warrant learning from apparent errors? A psychological and analytical inductive approach was adopted to develop the research. Results reveal that the budgeting process is a key staff motivational factor.
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Khumaidi, Imam Ali, and Rinda Hesti Kusumaningtyas. "Technology Acceptance Model Perilaku Pengguna pada Sistem Enterprise Dompet Dhuafa." Applied Information System and Management (AISM) 4, no. 1 (April 26, 2021): 11–16. http://dx.doi.org/10.15408/aism.v4i1.19484.
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Dompet Dhuafa Enterprise System (DESI) is a system created in 2015. Initially it was created to replace the Fundrising Administration System (SANDRA) because SANDRA is a desktop-based application. Nowadays DESI is only used for budgeting functions and “Tebar Hewan Kurban” (THK) its a sacrificial animal stocking functions. DESI which has daily functions such as budgeting and seasonal functions in THK. In its implementation, DESI which is a web-based system sometimes becomes difficult to access when the system has a problem. This certainly makes the budgeting function that is used in daily activities become not implemented. THK's function in DESI was also inseparable from problems, one of which was the presence of volunteers who did not directly enter the data of prospective victims into DESI during the THK implementation. New data entered into DESI on the first Tasyrik day, for example, will increase work in other divisions. It would be different if it had been done before the sacrificial feast. This study aims to determine the factors that influence the acceptance behavior of DESI users. In this quantitative study using the Technology Acceptance Model (TAM) model. Sampling in this study using purposive sampling and accidental sampling. This study uses PLS-SEM for data processing and uses the application of SmartPLS version 3. There are 6 variables examined in this study, namely perceived usefulness, perceived easy of use, format, attitude using, behavioral intention to use, and actual system usage. From 7 hypotheses proposed there is one hypothesis that is rejected, namely the path attitude toward using the behavioral intention to use.
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Biswan, Ali Tafriji, Priscilla Oktiva Rossari, and Fajar Alhadi Alhadi. "ARSITEKTUR DAN INFORMASI KINERJA: SUATU UPAYA MENINGKATKAN KUALITAS PENGANGGARAN INSTANSI PEMERINTAH (STUDI KASUS PADA BALAI DIKLAT KEUANGAN MAKASSAR)." INFO ARTHA 2, no. 1 (July 24, 2018): 1–10. http://dx.doi.org/10.31092/jia.v2i1.107.
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ABSTRACTBudgeting is an important tool used by the management in carrying out the functions of planning and control, no exception to public sector organizations and government. The Indonesian government continues to implement the best practices of budgeting, one of which is through the implementation of performance-based budgeting.In a performance-based budgeting, the budget is prepared by formulating outputs or outcomes to be achieved. This formulation is done by the respective ministries/agencies in accordance with the functions of their respective organizations. All information related to the performance of then integrated into a document Work Plan and Budget-Ministry/Agency (RKA-K/L) as the basis of discussion of the budget document by the legislative board. However, in practice, ministries/agencies have not been able to compile performance information appropriately. The quality of outputs and outcomes compiled considered not in accordance with the strategic objectives and functions of the ministries/agencies concerned. Another problem related to budgeting is improper planning which led to the absorption of current year's budget to less than optimal. Through this paper, researchers will present problems related to the issue of the budget that comes from the weakness of the architecture and performance information on the ministries/agencies. Responding to the challenges of the need of better budgeting, the government began compiling Arsitektur dan Informasi Kinerja (ADIK) to improve the application of performance-based budgeting approach before. ADIK implementation on Financial Training Center of Makassar gives an overview effort of applying this new architecture. It is expected the new budgeting architecture implemented during Fiscal Year 2016 increases the optimum benefits. Keywords: budgeting, performance-based budgeting, performance information, ADIK. ABSTRAKPenganggaran merupakan alat penting bagi manajemen organisasi, tidak terkecuali organisasi sektor publik, dalam menjalankan fungsi perencanaan dan pengendalian. Instansi pemerintah terus berupaya mengelola praktik terbaik penganggaran, salah satunya adalah melalui penganggaran berbasis kinerja (PBK).Dalam PBK, anggaran disusun dengan merumuskan output atau outcome yang hendak dicapai. Perumusan ini dilakukan oleh kementerian/lembaga sesuai dengan fungsi organisasi masing-masing. Seluruh informasi kinerja diintegrasikan menjadi sebuah dokumen Rencana Kerja dan Anggaran Kementerian Negara/Lembaga (RKA- K/L) sebagai dokumen dasar pembahasan anggaran dengan badan legislatif. Namun pada praktiknya, kementerian/lembaga belum mampu menyusun informasi kinerja dengan tepat. Kualitas output dan outcome yang disusun belum sepenuhnya sesuai dengan sasaran strategis dan fungsi kementerian/lembaga yang bersangkutan. Masalah itu terkait erat dengan perencanaan yang kurang baik sehingga penyerapan anggaran kurang tepat sasaran.Melalui tulisan ini, dipaparkan isu permasalahan terkait anggaran yang bersumber dari lemahnya bangunan informasi kinerja pada kementerian/lembaga. Menjawab tantangan penganggaran yang lebih baik, pemerintah mulai menyusun Arsitektur dan Informasi Kinerja (ADIK) untuk mempertajam penerapan PBK. Penerapan ADIK pada Balai Diklat Keuangan Makassar memberikan gambaran upaya penerapan arsitektur yang baru ini. Diharapkan arsitektur penganggaran baru yang diimplementasikan mulai Tahun Anggaran 2016 ini meningkatkan manfaat penganggaran yang lebih optimal. Kata kunci: anggaran, PBK, informasi kinerja, ADIK.
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Закирова, Alsu Zakirova, Клычова, Guzaliya Klychova, Никитина, and Yana Nikitina. "Budgeting in insurance companies: specificity of tasks, functions and budgetary process stages." Vestnik of Kazan State Agrarian University 9, no. 3 (December 14, 2014): 44–49. http://dx.doi.org/10.12737/6494.
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This article discusses the features of insurance as a financial category, concept, objectives, functions and stages of budgeting, as an element of management accounting system in the insurance companies with regard to their specific industries. We offer the system of key performance indicators, which are taken into account capabilities of the organization and development trend of the market sector in which it operates.
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Topylo, Viktoriia, and Oleksandr Petruk. "Formation of Individual Budgeting Model at the Enterprises." Accounting and Finance, no. 2(92) (2021): 85–94. http://dx.doi.org/10.33146/2307-9878-2021-2(92)-85-94.
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In modern business conditions there is an urgent need to apply innovative approaches to the implementation of a holistic budgeting system, which will contribute to the efficient use of financial resources through the formation of an individual budgeting model. Despite in-depth scientific research of the budgeting system at the enterprise, the issues related to the choice of the model of its implementation are insufficiently substantiated. It is necessary: to clarify the list of system-forming elements; to harmonize the strategic objectives of the enterprise and operational objectives related to the implementation of the budgeting model; to determine the specific conditions of the enterprise in the preparation of budgets. The purpose of the article is to assess the advantages and disadvantages of existing budgeting models at the modern enterprises, the formation of an individual budgeting model and the characteristics of its system-forming elements based on the use of decomposition analysis. The expediency of individualization of the budget model was proved taking into account such factors as the organizational structure of the enterprise, type and branch of economic activity, management requirements for the composition and structure of information reflected in budgets. Based on the application of decomposition analysis, the system-forming elements of the individual budgeting model (purpose, tasks, functions, principles, subject, object, subject, result, process) were specified. The restrictions for such model functioning were determined. The positive effect of the individual budgeting model implementation at the enterprise will be: the effective realization of its strategic financial potential; the identification of “bottlenecks” in the organizational structure of the enterprise, including among the centers of financial responsibility; the improving information interaction between individual structural units; the strengthening the system of control over the results of the enterprise activity.
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Jaques, Elliott, Charlotte Bygrave, and Nancy Lee. "ALIGNING MULTIPLE TIME HORIZONS AND MULTIPLE FUNCTIONS IN STRATEGIC PLANNING AND BUDGETING." International Journal of Organizational Analysis 9, no. 3 (March 2001): 257–71. http://dx.doi.org/10.1108/eb028935.
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Tohom, Andilo. "Penyusunan Anggaran Per Unit Kerja Asosiatif Dengan Anggaran Berbasis Kinerja?" Liquidity 4, no. 2 (June 28, 2018): 78–85. http://dx.doi.org/10.32546/lq.v4i2.68.
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The process of preparing government agency budget can not be separated from the proposed work plan and budget of the division in government agencies based on its duties and functions. Each proposed activities, outputs and budget required then compiled into the budget of upper unit up to the level of Ministries/Agencies/Government. Nevertheless, it should be referred to objectives to be achieved by the government. A proper understanding of the principle of 'money follow function "is inherent in the notion of performance based budgeting should be owned by the parties involved in the budgeting process. Performance-based budgeting is governed by different provisions of the budget in our country, stressing the importance of the alignment of the activities/programs funded from the state budget with government targets. The literature study presented in this paper is aimed to provide important insight for government entities when preparing the budget.
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Butyugina, Anastasiya, and Elena Gorbunova. "Improvement of budgeting subsystem in agriculture of the “AdeptIS: Agrocomplex” configuration." E3S Web of Conferences 254 (2021): 10013. http://dx.doi.org/10.1051/e3sconf/202125410013.
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Agriculture differs from other sectors of the economy by the presence of various forms of ownership, as well as the discrepancy between the calendar year and the production year. Therefore, for organizations specializing in the production and processing of products in agriculture, it is very difficult to choose programs for automating cost, operational and tax accounting. But, at the present stage, automation is necessary to maintain the competitiveness of the enterprise. In a market economy, planning is one of the most important management functions. The volume and quality of information provided by the accounting service is of great importance for proper and prompt financial planning. From this point of view, in our opinion, the system for organizing production, accounting, control and budgeting is relevant. Automation of budgeting in agro-industrial organizations will ensure production efficiency, increase productivity and labor efficiency, as well as competitive products manufacturing. The article describes the features of the introduction and application of information technologies, taking into account the specifics of agricultural industries. The theoretical and methodological possibilities of the automated budgeting system for the enterprises of the agro-industrial complex are also considered and analyzed. In summary, the main conclusions on improving automated cost accounting and budgeting are formulated.
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Zonatto, Vinícius Costa da Silva, Juliana Constâncio Nascimento, Micheli Aparecida Lunardi, and Larissa Degenhart. "Effects of Budgetary Participation on Managerial Attitudes, Satisfaction, and Managerial Performance." Revista de Administração Contemporânea 24, no. 6 (December 2020): 532–49. http://dx.doi.org/10.1590/1982-7849rac2020200047.
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ABSTRACT Objective: the purpose of this paper is to investigate the effects of budget participation on management attitudes, job satisfaction, and managerial performance of controllers of Brazilian companies. Methodology: a descriptive, survey, and quantitative research was conducted from a sample of 316 individuals with budgetary responsibility. Results: the results indicated that budgetary participation directly and positively influences managerial attitudes toward budgeting, job satisfaction, and controllers’ performance in budget activities. Indirect relationships revealed that managerial attitudes toward budget and job satisfaction mediate the relationship between budgetary participation and managerial performance. It was found that budgetary participation positively influences the level of use of the budget for the purposes of performance evaluation and contributes to the development of budgetary knowledge of managers. Conclusion: the budgetary participation is responsible for important consequences on the attitudes and performance of these professionals. From a managerial point of view, it is essential to understand how the budgeting process can influence the attitudes, satisfaction, and performance of controllers in the budgeting context, since after this understanding, the managerial functions can be improved.
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Biswan, Ali Tafriji, and Defian Panji Ponco Kusumo. "Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian." JAS (Jurnal Akuntansi Syariah) 5, no. 1 (June 28, 2021): 58–77. http://dx.doi.org/10.46367/jas.v5i1.341.
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This study aims to examine the non-tax state revenue (NTSR) budgeting process at the Pesi Resort Police (object name be camouflaged). This study is a qualitative one with a comparative approach comparing the Resort Police's Budget Realization Report with the budgeting regulations. To meet the research objectives, conducted and processed data through literature studies and interviews. The study results found that most of the 96 percent NTSR came from services to the community in accordance with the duties and functions of the Resort Police. In general, the research object has fulfilled the budgeting process. However, it has not been carried out more carefully in terms of planning for NTSR revenue budget items. The realization of the NTSR target reaches 2,000 percent, considering that many revenue accounts are not budgeted. The study suggests that the study object should make a more detailed budget planning for each NTSR revenue budget item so that each item is more realistic so that it supports the use of NTSR funds to improve services according to budget as a planning controlling tool.
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Patawari, Patawari, and Isnanto Bidja. "Ketentuan Hukum Perbandingan sistem Pengawasan Terhadap Anggota Lembaga Parlemen Dibeberapa negara." Kalabbirang Law Journal 1, no. 2 (August 31, 2019): 44–66. http://dx.doi.org/10.35877/454ri.kalabbirang19.
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Pelaksanaan tugas dan fungsinya anggota parlemen, diperlukan adanya ketentuan pengawasan terhada anggota pada lembaga parlemen, sehingga di dalam menjalankan fungsinya maka anggota DPR berkesesuaian antara perencanaan, tugas dan fungsinya, dan tujuan yang hendak dicapai. Maka tentunya pengawas tersebut adalah memiliki kompetensi yang cukup untuk memahami tugas dan fungsi anggota DPR (yang diawasi). Paling tidak, sebagai pengawas lebih memahami dari pada tugas dan fungsi anggota DPR, hal tersebut yang dimaksud dengan kompetensi. Sedangkan kompetensi dapat tercipta dari proses akademik, pengalaman dan suatu kewenangan yang diberikan. Anggota dalam lembaga Parlemen, merupakan orang orang yang direkrut oleh partai politik untuk menjadi anggota parlemen, melalui proses seleksi sosial (konstituen) yang dipilih melalui pemilihan umum, hingga terpilih dan diberikan tugas dan fungsinya dan bekerja secara kolektifitas dengan ketentuan, yang memegang kekuasaan dalam pementukan perundang undangan, melakukan pengawasan dan melaksanakan fungsi budgeting.
The implementation of the duties and functions of parliamentarians requires the provision of oversight to members of parliamentary institutions, so that in carrying out their functions the members of the House of Representatives agree between their planning, duties and functions, and the objectives to be achieved. Then of course these supervisors have sufficient competence to understand the duties and functions of DPR members (supervised). At the very least, as supervisors understand better than the duties and functions of DPR members, this is meant by competence. While competence can be created from the academic process, experience and a given authority. Members in the Parliamentary institution, are people who are recruited by political parties to become members of parliament, through a process of social selection (constituents) elected through general elections, to be elected and given their duties and functions and work collectively with the provisions, who hold power in the formation legislation, supervise and carry out the budgeting function.
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Miley, Frances, and Andrew Read. "Choreography of the Past: Accounting and the Writing of Christine de Pizan." Accounting Historians Journal 44, no. 1 (June 1, 2017): 51–62. http://dx.doi.org/10.2308/aahj-10522.
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ABSTRACTThis research discusses The Treasure of the City of Ladies, a manuscript written by Christine de Pizan in France during the early 15th century to give guidance on account keeping and budgeting. Christine de Pizan was born in Italy but raised in the French royal court. Her manuscript gives the keeping of accounts and budget management a religious imperative. She describes them as functions where the three divine virtues of reason, rectitude, and justice are applied. Christine de Pizan describes how demonstrating these virtues through the proper keeping of accounts and budgets is a way to demonstrate love of God. Although historical accounting records show how accounting was done, this manuscript explains why it was done. In giving a rationale for single-entry bookkeeping and budgeting, the manuscript provides a source that prevents present-mindedness when attempting to undertake contemporary analyses of accounting records from this historical period.
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Riva'i, Andi Kardian. "KOMUNIKASI POLITIK DALAM FUNGSI BUDGETING DPRD KABUPATEN INDRAGIRI HULU." DIALEKTIKA 7, no. 1 (May 30, 2020): 30–50. http://dx.doi.org/10.32816/dialektika.v7i1.1347.
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The purpose of this study is to gain an understanding and know the factors that influence political communication and budgeting functions of the Indragiri Hulu District Parliament. Research informants numbered 6 people who were determined through incidental sampling. The results of this study indicate that in the determination of the budget, Indragiri Hulu Regency DPRD through the Budget Agency together with the Regional Government Budget Team (TPAD) agreed on the General Budget Policy - Priority Budget Ceiling (KUA-PPAS) based on the budget guidebook. Political communication in the budget function has a distinctive form, strategy, media and activity, political construction that leads to interests built on the reality of knowledge, public awareness, public discourse resulting from the political construction of budget management, the relationship between government spending and regional revenues so the budgeting function works based on fiscal policy, the allocation function and the principle of equitable development. The APBD also forms the basis for regional financial control, inspection and supervision activities as seen from the budget cycle of the APBD budget which starts on January 1 and ends on December 31 of the year concerned consisting of the preparation and stipulation of 1 year before the fiscal year, implementation 1 year during the year current budget and APBD accountability reports.
Keynote: Political Communication, Budget Function, Indragiri Hulu Regency DPRD
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Michael, Oyinlola, Folajin Oyewale, and Balogun Oladosu. "EFFECTS OF INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM ON PERFORMANCE OF PUBLIC SECTOR IN NIGERIA." International Journal of Engineering Technologies and Management Research 4, no. 7 (February 1, 2020): 32–39. http://dx.doi.org/10.29121/ijetmr.v4.i7.2017.89.
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The purpose of this study is to analyse the effectiveness of Integrated Financial Management Information System (IFMIS) on performance of public sector in Nigeria. Public finance management has come under immense scrutiny by donor community as well as general public in a call for enhanced accountability of the government expenditures for an improved public service delivery. To analyse the effectiveness of identified factors on the use of the system, descriptive and inferential statistics were used. The sample size was drawn from the sections of finance department that includes, budgeting, procurement and internal audits, and at public works department where the financial systems are applied. The study revealed that there was a positive relationship between the effectiveness of IFMIS on public financial management and the independent variables; financial reporting, budgeting, internal controls and projects as was revealed in the regression analysis. The study concluded that there was a relationship between IFMIS in public finance and financial reporting, budgeting, internal control and government projects as 72.4% of the effectiveness of IFMIS was accounted for by the study independent variables. The relationship gave 95% confidence level of effectiveness. The study recommended that the IFMIS be enhanced and improved at system development level so that it gives real figure and factor in more functions of operation linked to financial service for better service delivery.
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Ledo, Dominikus, and Sri Ayem. "Pengaruh Aspek-Aspek Manajemen Keuangan Daerah Terhadap Transparansi Pengelolaan Keuangan Daerah." Kajian Bisnis STIE Widya Wiwaha 25, no. 2 (March 21, 2017): 161–75. http://dx.doi.org/10.32477/jkb.v25i2.236.
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This research aimed to test the effect of regional financial statement presentation, accessibility regional financial statement, internal control, implementation of performance-based budgeting, and implementatiton of accrual-based government accounting standard on the transparency of regional financial management. Data in this research obtained by method of survey with questionnaires. The population in this research is all employees in the SKPD city of Yogyakarta.The technique of sampling using nonprobability sampling method of purposive sampling.The sample in this research is the structural officers, employees/staff that carry out the functions of accounting/administration financial experience working for one year in each SKPD in the city of Yogyakarta.The questionnaire can be processed a total of 77 questionnaires. Data analysis techniques in this study using the technique of multiple linear regression.The results of regression test showed thatthe regional financial statement presentation no significant effect on the transparency of regional financial management.The accessibility of the regional financial statements significant effect on the transparency of regional financial management. Internal control no significant effect on the transparency of regional financial management.The implementation of performance-based budgeting no significant effect on the transparency of regional financial management. The implementation of accrual-based government accounting standards significant effect on the transparency of regional financial management.Keyword: presentationof regional financial statement, accessibility, internal control, performance-based budgeting, the governmental accounting standards accrual-based, transparency of regional financial management.
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OYEWO, Babajide, and Gbadegesin ADEYEYE. "Budgetary Participation and Managerial Performance in Public Sector Organisations: A Study from Nigeria." Annals of Spiru Haret University. Economic Series 18, no. 1 (March 30, 2018): 47–76. http://dx.doi.org/10.26458/1812.
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This study investigated the impact of budgetary participation on managerial performance in public-sector organisations in Nigeria. Questionnaire was used to obtain the opinion of 174 managers (unit and departmental heads) in five public-sector organisations located in Abuja, Nigeria Federal Capital. Results from statistical analysis (descriptive, factor analysis, Kruskal-Wallis tests, correlation and regression) show that there is high level of budgetary participation by managers in public-sector organisations in Nigeria. Although budgetary participation was observed to positively and significantly impact on managerial functions such as planning, investigating, co-ordinating, supervising, evaluating, and staffing, it exerts the most on planning. The impact of budgetary participation on managerial performance appears to be moderate. Whilst it is desirable for public-sector organisations to adopt sophisticated budgeting techniques, the study advocates for employees’ motivation and deeper involvement in budget matters as a way out of the traditional budgeting quagmire that public-sector organisations are characteristically bedevilled with.
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Brumfield, Robin G., Arbindra Rimal, and Steve Reiners. "Comparative Cost Analyses of Conventional, Integrated Crop Management, and Organic Methods." HortTechnology 10, no. 4 (January 2000): 785–93. http://dx.doi.org/10.21273/horttech.10.4.785.
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Production costs have been analyzed in several studies using such normative approaches as budgeting and mathematical programming, and positive approaches as estimation of production, cost, or profit functions. This study used budgeting methods to analyze the costs and benefits of adopting integrated crop management (ICM) or organic methods versus conventional agriculture for tomatoes (Lycopersicon esculentum Mill.), sweet corn (Zea mays L. var. saccharada), and pumpkins (Cucurbita pepo L.). Data were collected using field studies conducted at the Rutgers University Snyder Research and Extension Farm, Pittstown, N.J. Time and motion study techniques were used to record machinery use and labor quantities. Records of production inputs and yields were also collected. These records were then converted to a 1.0-acre (0.4-ha) basis to constructed crop budgets. Results show that ICM systems are more profitable than conventional and organic systems. Organic systems had the lowest net returns. However, because of the organic price premium, the net returns were fairly close to those for conventional and ICM systems.
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Guderley, Helga, and Hans Otto Pörtner. "Metabolic power budgeting and adaptive strategies in zoology: examples from scallops and fishThe present review is one of a series of occasional review articles that have been invited by the Editors and will feature the broad range of disciplines and expertise represented in our Editorial Advisory Board." Canadian Journal of Zoology 88, no. 8 (August 2010): 753–63. http://dx.doi.org/10.1139/z10-039.
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Evolutionary explanations of the adaptive value of animal characteristics are often expressed in energetic terms, but unless they are accompanied by demonstrations of limited energy availability, they remain speculative. In this review, we argue that metabolic power budgeting provides easily testable mechanisms through which energetically efficient attributes could become adaptive. Given each organism’s maximal aerobic (and metabolic) capacity, available metabolic power (energy use per unit time) is limited and must be partitioned between different processes. This leads to compromises among the major fitness functions of growth, locomotor activity, and reproductive investment. As examples of such conflicts, we examine the compromise among growth, reproduction, and predator avoidance in scallops, as well as the means whereby thermal limitations on oxygen uptake reflect the geographical distribution limits and associated energetic trade-offs of temperate zone and polar fishes. These examples show several means whereby the budgeting of aerobic power is implicated in the major fitness trade-offs faced by animals.
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Sihabuddin, Sihabuddin. "MENAKAR EFEKTIFITAS PEMILU SERENTAK DI TENGAH DEMOKRASI ELEKTORAL." Al-Ulum : Jurnal Penelitian dan Pemikiran Ke Islaman 6, no. 1 (February 5, 2019): 11–18. http://dx.doi.org/10.31102/alulum.6.1.2019.11-18.
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Holding common election is an election proscess of people to fill certain poltical position, there are many postion such as president, vice president vice people, representative regional council (DPD), globally common elections. Election in a broad sense is all processes related to suffrage, election administration and voting behavior. Whereas, in a narrow sense the electoral system is a way which voters can express their political right by voting, which a country is transformed into a seat in parliament or political officials who have three functions in the form of legislation, budgeting and supervision.
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Anzari, Rahmat, Sukri Palutturi, and Aminuddin Syam. "The Legislative Role of Universal Health Coverage Achievement in Kolaka Regency." Open Access Macedonian Journal of Medical Sciences 8, T2 (August 30, 2020): 41–46. http://dx.doi.org/10.3889/oamjms.2020.5181.
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BACKGROUND: The legislative role intended in accordance with the mandate of law number 17 of 2014 concerning the MPR, DPR, DPD, and DPRD in article 365 mentions three functions of the DPRD, namely, legislation, budgeting, and supervision.
AIM: This study aimed to determine the legislative role in the achievement of Universal Health Coverage (UHC) in Kolaka Regency.
METOHDS: This research method uses a qualitative with four informants selected by accidental sampling. Data obtained through in-depth interviews, observation, and document review. Data triangulation analysis is used to obtain data validity.
RESULTS: The results showed that the role of the legislature in the legislative function had not been carried out properly because there were no regional regulations issued by the district government of Kolaka who supports the achievement of UHC and will only conduct academic studies related to JKN, the budgeting function has been carried out well because of Commission III of the District Parliament of Kolaka has provided full support regarding budgeting in the health sector and the oversight function is also well implemented. Parliamentary budget oversight in Kolaka is carried out 3 times a year/per quarter by the DPRD in collaboration with the inspectorate, BPK and APIP by comparing planning with reality on the ground. It was concluded that the legislative role in the achievement of UHC in Kolaka was not fully functioning properly.
CONCLUSION: It is expected to immediately formulate and issue regional regulations that support the implementation of the JKN program as a manifestation of the achievement of UHC in Kolaka and involve academic experts in UHC/JKN in formulating the regional regulation.
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Filippova, Nina M., and Mikhail V. Kurakolov. "General approach to elaborating models of school proactive budgeting within the education system of Russia." Problems of Modern Education (Problemy Sovremennogo Obrazovaniya), no. 4, 2020 (2020): 107–16. http://dx.doi.org/10.31862/2218-8711-2020-4-107-116.
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The article updates the special position of the school student in the educational system, as an important part of the social structure of the society, the child’s involvement in the processes that take place in the society and their participation in them. Implementation of practices of children’s participation in solving issues, important for their life, promotes their personal growth and career orientation, develops social activity and responsibility in them, civic position, organizational and communication skills, project and research literacy, expands the social and role repertoire of carrying out socially significant functions.
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Кузьмина, М. С., and И. И. Тонких. "BUDGETING AS AN EFFECTIVE TOOL FOR INTERNAL PLANNING OF DEFENSE-INDUSTRIAL COMPLEX." Organizer of Production, no. 4 (March 10, 2021): 59–68. http://dx.doi.org/10.36622/vstu.2020.89.35.006.
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Введение. Развитие методического обеспечения системы управления и планирования предприятий оборонно-промышленного комплекса обуславливает применение различных функциональных инструментов с использованием экономических, математических и статистических методов, позволяющих повысить эффективность деятельности предприятий оборонно-промышленного комплекса на основе принципов формализации, системности, регулярности. Данные и методы. Теоретической основой явились научно-исследовательские труды российских и зарубежных ученых, связанные с проблемами планирования, учета и контроля затрат, бюджетирования предприятий производственного сектора, практический опыт предприятий оборонно-промышленного комплекса. Полученные результаты. В статье уточнено понятие внутрифирменного планирования на предприятиях оборонно-промышленного комплекса, рассмотрены принципы внутрифирменного планирования, позволяющие адаптироваться к условиям цифровизации экономики, представлены функции бюджетирования и этапы постановки системы бюджетирования на предприятиях оборонно-промышленного комплекса с учетом отраслевой специфики и в рамках реализации подхода к процессу бюджетирования «снизу вверх/сверху вниз». Исследовано распределение полномочий в рамках методологического обеспечения бюджетного процесса между предприятиями оборонно-промышленного и головной организацией холдинга, к которому они относятся, и обозначены существенные критерии исполнения бюджета. Заключение. Рассмотрены особенности реализации процедуры постановки системы бюджетирования на предприятиях оборонно-промышленного комплекса с учетом их отраслевой принадлежности. Introduction. The development of methodological support for the management and planning system of enterprises in the military-industrial complex determines the use of various functional tools using economic, mathematical and statistical methods; allowing to increase the efficiency of the enterprises of the military-industrial complex on the basis of the principles of formalization, consistency, and regularity. Data and methods. The theoretical basis was the research works of Russian and foreign scientists related to the problems of planning, accounting and control of costs, budgeting of enterprises in the manufacturing sector, and the practical experience of enterprises of the military-industrial complex. Results. The article clarifies the concept of intra-firm planning at enterprises of the military-industrial complex, considers the principles of intra-firm planning, which make it possible to adapt to the conditions of digitalization of the economy, presents the budgeting functions and stages of setting up a budgeting system at enterprises of the military-industrial complex, taking into account the industry specifics and as part of the implementation of the approach to the process bottom-up / top-down budgeting. The distribution of powers within the framework of the methodological support of the budgetary process between the enterprises of the military-industrial and the parent organization of the holding to which they belong has been investigated, and essential criteria for budget execution have been identified. Conclusion. The features of the implementation of the procedure for setting up the budgeting system at the enterprises of the military-industrial complex, taking into account their industry affiliation, are considered.
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Hidayaturrahman, Mohammad. "Peran Wakil Rakyat Dalam Pembangunan di Daerah Pemilihan Sumenep." JURNAL SOSIAL POLITIK 6, no. 1 (June 8, 2020): 128. http://dx.doi.org/10.22219/sospol.v6i1.5808.
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This research was conducted to find out how the role of people's representatives in fighting for the aspirations of the people represented based on electoral districts (Dapil) in development. This research uses descriptive qualitative method, by collecting data through direct observation in the field (observation) and in-depth interviews (in-depth interviews) with various informants related to the study. The rationale in this research is the theory of political representation (representation), which analyzes how the roles, duties and functions of people's representatives. From the results of the study found the role of people's representatives who fight for the aspirations of the community in the form of escorting grant assistance programs to community groups, both social and empowerment (budgeting function). Besides other forms of role carried out by the people's representatives is the function of supervision (control) of government programs, such as the implementation of the distribution of rice to prosperous families (rastra), the implementation of construction of school buildings, and others. The role of board members who are still not maximized is related to the function of the budget (budgeting), especially in the field of infrastructure. This is clearly seen from the unfinished construction of road infrastructure and health infrastructure in the Kangean Islands and Sapeken areas.
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Milewski, Radosław, and Magdalena Tomasiewicz. "Model of performance-based budget planning in public sector entities." Scientific Journal of the Military University of Land Forces 192, no. 2 (April 1, 2019): 335–48. http://dx.doi.org/10.5604/01.3001.0013.2608.
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A performance-based budget as a planned expenditure budget is drawn up in the system of functions, tasks and subtasks, together with the indication of subcontracted tasks and objectives that are to be achiev-ed by the implementation of tasks/subtasks and measures, defining the degree of achievement of the objectives. It is an essential element of the public finance management system of the state as a tool for efficient management of public tasks, ensuring the achievement of specific objectives. It is even more effective in a more utilitarian model. The idea of budgeting appeared in the USA in the 40s of the twentieth century. It was associated with the lack of efficiency of public finances in the form of the traditional budgeting model. Over time, the idea spread to other countries, which are primarily the Member States of the European Union. A performance budget is one of the modern forms of public financial management. The data contained in the budget may provide information on the planned investments or a city’s financial condition. The essence of the budget in the task system is to bind the revenue and expenditure with the relevant public tasks. The article is an attempt to construct a reference model of law-based budgetary planning in the sector of public finances. Development of model solutions shall serve subsequent verification within the selected branch of the economy in the future.
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Farrell, Robert. "The chief learning officer." Library Management 38, no. 6/7 (August 15, 2017): 380–92. http://dx.doi.org/10.1108/lm-03-2017-0035.
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Purpose The purpose of this paper is to put forward the position of chief learning officer (CLO) as a potential new role or models for new roles in libraries wishing to integrate human resources, strategic planning, and budgeting. Design/methodology/approach The paper reviews the history and present functions of the CLO role in the corporate world, correlating work within the library field with key aspects of the position as way by which to conceptualize the integration of disparate library operations. Findings The position of CLO has not yet entered the library and information science (LIS) discourse. Practical implications Libraries that do not have CLO-like positions in their organizations may benefit from adopting or adapting the position to their libraries. Originality/value The paper introduces the CLO position to the field of LIS.
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Barua, Samir K., and Jayanth R. Varma. "RBI Autonomy and the Indian Financial Sector." Vikalpa: The Journal for Decision Makers 18, no. 4 (October 1993): 15–20. http://dx.doi.org/10.1177/0256090919930402.
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In the context of the worldwide trend towards greater independence for the central banks and the recent public pronouncements by the Governor of the Reserve Bank of India (RBI), there is now a strong possibility of the RBI being given more autonomy. This is likely to be accompanied by several changes in the operations of the RBI including a pruning of its peripheral functions. This paper by Samir K Barua and Jayanth R Varma argues that these changes would have momentous implications for the financial system as a whole. Portfolio managers would have to contend with a wider choice of securities, more frequent portfolio rebalancing and use of risk hedging mechanisms. Corporate finance managers would face increased complexities in decisions like financing mix, cash management, designing financial instruments, capital budgeting and management of exchange risk.
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Susanto, Nugroho, Alimuddin Alimuddin, and Donal Syafrianto. "MANAJEMEN PEMBINAAN OLAHRAGA USIA DINI SEKOLAH SEPAKBOLA (SSB) GADJAH MADA (GAMA) YOGYAKARTA." Sporta Saintika 4, no. 2 (September 30, 2019): 60. http://dx.doi.org/10.24036/sporta.v4i2.114.
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The purpose of this study was to analyze the management of Gajah Mada Football School (SSA) Yogyakarta early childhood sports training. This type of research is a qualitative descriptive study, data collection by interview, observation and documentation study. Subjects in this study include: SSB student members (3 people), trainers (3 people), administrators (3 people) and athlete's parents (3 people) SSB GAMA Yogyakarta.
The results showed that the GAMA football school which was used as a place to collect management data for early childhood sports training at a football school was well managed. Early childhood sports development at the Gama Yogyakarta soccer school has implemented five management functions in sports. The five management functions include planning, organizing, actuating, controlling and budgeting. The results of this study are expected to bring many changes in various ways, both from the community and the environment, especially those relating to the management problems of early age sports coaching that is in giving attention and handling to early childhood sports coaching, it is expected that other sports branches can develop early age sports coaching in accordance with sport management principles
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Saksin, Alexey G., and Ivan A. Sedov. "ORGANIZATIONAL AND ECONOMIC MECHANISM OF PROJECT MANAGEMENT OF INNOVATION AND INVESTMENT ACTIVITIES OF INTEGRATED INDUSTRIAL STRUCTURES." Vestnik of Samara University. Economics and Management 11, no. 3 (November 4, 2020): 114–22. http://dx.doi.org/10.18287/2542-0461-2020-11-3-114-122.
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In this article, the author has modernized the organizational and economic mechanism of project management of innovation and investment activities of integrated industrial structures, which is focused on the innovation of budgeting and provides integration of the constituent elements: the hierarchy of management levels, functions of investment and innovation management processes, the subject structure and evaluation criteria based on a systematic approach. The main attention is paid to the formation of a model of information support for project management in a multi-level integrated structure based on the START-up-IP system using the ALTIUS – START software product. An algorithm for project management of innovation and investment activities of integrated industrial structures is proposed. The evaluation of the main performance indicators of the integrated industrial structure of SIBUR-Neftekhim as a result of the implementation of the proposed mechanism is given.
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ZEYNALOVA, Zivar Z. "Service Functions of Tax Regulation for the Purposes of State Development in the Globalized Environment." Journal of Advanced Research in Law and Economics 10, no. 7 (December 31, 2019): 2190. http://dx.doi.org/10.14505/jarle.v10.7(45).34.
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The tax regulation is an important element of creation and distribution of the qualitative budgeting of a city or a state. Tax regulation allows evenly distributing the existing resources and thus ensuring the gradual development of a state. The task of legal regulation is to ensure the equal distribution of the tax burden and the formation of the integral perception on the part of the population of the suggested regulatory measures. The search of the equilibrium and the formation of the system of legal regulation based on the analysis of the best practices of the European states forms the relevance of the study. The novelty of the study is defined by the fact that to a greater extent, the formation of the model of sufficient tax regulation is possible if it is a targeted indicator of the social and economic development of the state. The authors of the paper except for analyzing the taxation systems of the majority of the EU states also define the way necessary for the implementation of the legislation elements in the states of the post-Soviet territory. According to the authors, it will allow to a greater extent define how the tax incomes should be distributed. The practical significance of the study is defined by the fact that at the implementation of the paper’s conclusions one may precisely define that different distribution of the funds will allow to a greater extent feasibly reforming the tax legislation in the developing countries.
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Akhmetzyanov, A. A., and A. Yu Sokolov. "Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting." International Accounting 23, no. 10 (October 15, 2020): 1182–94. http://dx.doi.org/10.24891/ia.23.10.1182.
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Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.
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Susanto, Nugroho, and Lismadiana Lismadiana. "Manajemen program latihan sekolah sepakbola (SSB) GAMA Yogyakarta." Jurnal Keolahragaan 4, no. 1 (April 28, 2016): 98. http://dx.doi.org/10.21831/jk.v4i1.8133.
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Penelitian ini bertujuan untuk mengidentifikasi manajemen program latihan sekolah sepakbola (SSB) Gajah Mada (GAMA) Yogyakarta. Jenis Penelitian ini adalah penelitian deskriptif kualitatif, pengambilan data dengan wawancara, observasi dan studi dokumentasi. Subjek dalam penelitian ini meliputi: anggota siswa SSB (3 orang), pelatih (1 orang), pengurus (1 orang) dan orang tua atlet (3 orang) SSB GAMA Yogyakarta. Hasil penelitian menunjukkan bahwa sekolah sepakbola GAMA yang dijadikan tempat pengambilan data manajemen pengelolaan program latihan sudah dilakukan dengan optimal. Sekolah sepakbola yang dijadikan tempat pengambilan data telah menerapkan lima fungsi manajemen. Lima fungsi manajemen itu meliputi perencanaan, pengorganisasian, aktuating, pengendalian dan budgeting. Pelatih di sekolah sepakbola memiliki tugas untuk membuat program latihan berdasarkan kalender kompetisi yang dikeluarkan PSSI DIY. Pelatih, orangtua dan atlet bekerjasama untuk membuat program latihan itu dimaksudkan agar pelatih mengetahui kemampuan atlet dengan mengadakan pengukuran awal, dan atlet menyetujui beban latihan dari program latihan yang disusun. Mekanisme pembuatan program latihan adalah sebuah cara kerjasama pelatih, atlet dan orang tua membuat dan menentukan program latihan yang disesuaikan dengan kalender pertandingan.Kata Kunci: manajemen olahraga, program latihan, sekolah sepakbola Program management school of football (SSB) GAMA Yogyakarta AbstractThis study aims to identify school football workout program management (SSB) Gadjah Mada (GAMA) Yogyakarta. This type of research is descriptive qualitative research, data collection by interview, observation and documentation studies. Subjects in this study includes: SSB student member (3), trainers (1 person), board (1 person) and parents of athletes (3) GAMA SSB Yogyakarta. The results showed that the school is used as a football GAMA data retrieval program management training has been carried out with the optimum. Used as a football school data retrieval has implemented five management functions. The five functions of management include planning, organizing, aktuating, control and budgeting. School football coach has a duty to make an exercise program based on the competition calendar issued PSSI DIY. Coaches, parents and athletes collaborated to create an exercise program that is intended to determine the ability of the athlete to the coach holding the initial measurement, and athlete approved training load of structured exercise program. Mechanisms of making exercise program is a way of cooperation coaches, athletes and parents to create and determine an exercise program that is tailored to match the calendar.Keywords: sport management, exercise programs, school football
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Pöyhiä, Reino Torsti Ilmari, Emmanuel Owden Mwalumuli, Aida Charles Mtega, and Jackson John Vegula. "Sustainability of Palliative Care in a Rural Hospital in Tanzania: A Longitudinal and Prospective 4-Year Study." Journal of Palliative Care 35, no. 3 (January 23, 2020): 192–98. http://dx.doi.org/10.1177/0825859719892083.
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Background: Palliative care has been developed in recent years in many sub-Saharan countries in Africa due to activities of African Association for Palliative Care. Palliative care units have been established also in most hospitals in Tanzania. Yet very little is known about their functions. Long-term studies about the sustainability of palliative care have not been carried out. Methods: The attitudes of 101 members of hospital staff and persons in charge of palliative care services of Ilembula District Designated Hospital (IDDH), Tanzania, were assessed using a modified and prevalidated questionnaire annually in 2014 to 2017. The inquiries were executed on randomly allocated days. Also, the patient and economy registries were analyzed. Additional qualitative data were obtained in personal interviews and during observational visits twice a year at the IDDH. Results: Ilembula District Designated Hospital has a true multiprofessional palliative care team, which provides services in the hospital, in the villages, and at homes. The activities are based on careful 5-year planning and budgeting. Up to 17 villages have been included in the services. Ninety-five percent of the patients were HIV infected. Short-acting morphine oral solution was the only available strong opioid. The hospital staff evaluated palliative care as good or excellent; 50% of the staff would need more support in the end-of-life care. Conclusions: A sustainable palliative care service can be built in a Tanzanian rural hospital if an advanced planning and budgeting are made. In Tanzania, the biggest group of palliative care patients are still HIV-infected individuals. There is a lack of opioids in the country.
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Michael, Oyewo Babajide. "Correlates of Budgetary Participation in the Nigerian Public Sector." International Journal of Corporate Finance and Accounting 2, no. 1 (January 2015): 25–49. http://dx.doi.org/10.4018/ijcfa.2015010102.
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Budgeting is a critical activity carried out by different-sized private and public sector organisations, apparently because of the multifarious functions which budgets serve. Most studies on budgetary participation (BP) have prominently focused on private-sector organisations, leaving out the public sector. This suggests limitation in the scope of generalizability of empirical results on BP to private sector organisations, and as such the need for studies specifically focusing on public-sector organisations, which is the thrust of this paper. The study adopted a quantitative research design, using multi-stage sampling. Questionnaire was used to harvest the perception of 174 managers in five public sector organisations in Nigeria. Statistics engaged for analysis were: percentage and range analysis, mean, standard deviation, factor analysis, correlation and regression analysis. Of the correlates examined, it was observed that Managerial Performance (r=.437, p = .000) and Environmental Uncertainty (r= -.138, p = .070) exert the most on BP.
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Achmad, Jumarthi, Haeruddin Saleh, and Chahyono Chahyono. "AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA ANGGARAN PADA PEMERINTAH DAERAH LUWU TIMUR." Indonesian Journal of Business and Management 2, no. 2 (January 7, 2021): 105–11. http://dx.doi.org/10.35965/jbm.v2i2.405.
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Pentingnya fungsi dan pengukuran kinerja maka pemerintah membuat sistem pengukuran kinerja yang disebut dengan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP). Pelaporan akuntabilitas kinerja instansi pemerintah dimaksudkan untuk mengetahui kemampuan pemerintah dalam pencapaian visi, misi, dan tujuan organisasi, melalui pengukuran kinerja anggaran. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh akuntanbilitas, transparansi dan partisipasi penyusunan anggaran terhadap kinerja anggaran pada Pemerintah Daerah Kabupaten Luwu Timur. Penelitian ini menggunakan pendekatan kuantitatif, teknik pengumpulan data melalui penyebaran kuesioner. Sedangkan teknik analisis data menggunakan analisis deskriptif, uji kualitas data (uji validitas dan reliabilitas), uji asumsi klasik, analisis regresi berganda, uji hipotesis serta koefisien determinasi. Hasil penelitian menemukan bahwa akuntabilitas berpengaruh positif dan signifikan terhadap kinerja anggaran pada Kantor Pemerintah Daerah Kabupaten Luwu Timur. Transparansi berpengaruh positif dan signifikan terhadap kinerja anggaran pada Kantor Pemerintah Daerah Kabupaten Luwu Timur. Partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja anggaran pada Kantor Pemerintah Daerah Kabupaten Luwu Timur. Dari hasil pengujian regresi maka diketahui bahwa variabel yang dominan berpengaruh terhadap kinerja anggaran pada Kantor Pemerintah Daerah Kabupaten Luwu Timur adalah partisipasi penyusunan anggaran. Due to the importance of functions and performance measurements, the government made a performance measurement system called the Accountability System for Government Institutions’ Performance (SAKIP). Performance accountability report of government institutions is intended to determine the ability of the government in achieving the vision, mission, and goals of the organization, through measurement of budget performance. This study aims to determine and analyze the effect of accountability, transparency and participation in budgeting on budget performance in the Regional Government of East Luwu Regency. This research uses a quantitative approach with data collection techniques through questionnaires. Meanwhile, the data analysis technique uses descriptive analysis, data quality tests (validity and reliability tests), classic assumption tests, multiple regression analysis, hypothesis testing and coefficient of determination. The results of the study found that accountability had a positive and significant effect on budget performance. Transparency has a positive and significant effect on budget performance in the Government Office of East Luwu Regency. Participation in budgeting has a positive and significant effect on budget performance at the Regional Government Office of East Luwu Regency. From the results of regression test, it is known that the variable dominantly influencing budget performance at the Regional Government Office of East Luwu Regency is budgeting participation.