Model for Assessment of the Quality of Financial Management in Solving the Problem of Agency Conflicts

2021 ◽  
pp. 91-100
Author(s):  
Nikolai Tolstov
Keyword(s):  
Financial Management ◽  
Agency Conflicts

Financial support for universities in the top of Project 5–100 and its impact on the quality of education

2021 ◽  
Vol 23 (2) ◽  
pp. 83-87
Author(s):  
ALEXANDER KVASHIN ◽  
Keyword(s):  
Research And Development ◽  
Financial Management ◽  
Global Market ◽  
Point Of View ◽  
Educational Services ◽  
Ministry Of Education ◽  
Financial Condition ◽  
University Funding ◽  
Russian Universities

Analysis of the main trends in the development of the market for higher education services, affecting the transformation of university financing models, shows that improving the quality of educational services in Russian universities directly depends on an increase in the share of revenues received from research and development, as well as the ability of universities to present the results of their research and development in the form of a complete product from a marketing point of view and build a competent strategy for promoting innovations in the market. In the context of creating a long-term strategy for increasing the competitive advantages of leading universities, the author pays special attention to Project 5–100 of the Ministry of Education and Science of the Russian Federation, the purpose of which is to maximize the competitive position of a group of leading Russian universities in the global market of educational services and research programs. It is noted that university funding comes from various sources, while budgetary revenues dominate the structure of income, and the reduction in budgetary provision significantly affects the financial condition of Russian universities. The author comes to the conclusion that the forms and mechanisms of financial management of universities and research organizations are not strictly regulated, they independently choose the sources of funding.

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

scholarly journals Manajemen Keuangan Madrasah yang Bersumber dari Masyarakat

At-Turats ◽  
2019 ◽  
Vol 13 (1) ◽  
Author(s):  
Khoirul Anam
Keyword(s):  
Financial Management ◽  
Educational Institution ◽  
National Development ◽  
Quality Of Education ◽  
Islamic School ◽  
Islamic Schools ◽  
School Committee ◽  
The Government ◽  
Improve Access

Indicator of Indonesian’s national development is the quality of education. Islamic school’s funding is an important instrument to improve access, quality, and competitiveness of educational institution. Islamic schools education funding source are joint responsibility of the government and the community. Community-sources funding is managed by the Islamic school committee and supervised by the internal supervisor. Moreover, the financial management was carried out with the following mechanism: submitting the proposal from the Islamic school to the committee, approving the proposal, disbursement process, and then reporting the agenda to the Islamic school committee. Therefore, the committee’s internal supervisor is controlled every 6 months. In addition, the following barriers come from the parents and student.

scholarly journals (The impact of financial performance assessment on the quality of banking performance An applied study on the Commercial Bank of Chad in the Republic of Chad for the period (2008-2013: أثر تقويم الأداء المالي على جودة الأداء المصرفي دراسة تطبيقية على مصرف شاري التجاري بجمهورية تشاد للفترة (2008-2013م)

2017 ◽  
Vol 1 (6) ◽  
Author(s):  
Mohammed Bukhari Hassan Ali
Keyword(s):  
Commercial Bank ◽  
Financial Distress ◽  
Financial Management ◽  
Financial Analysis ◽  
High Ratio ◽  
Bank Loans ◽  
General Classification ◽  
The Republic ◽  
The Impact

The study addressed the issue of the quality of financial Shari commercial bank management and the extent of their relationship to the funding of competence, to see how the quality of financial management, and to identify its transparency when granting credit, and to identify the general classification of the bank on CAMELS index of the banking classification. Study the problem in the following questions: Are the financial and credit policies of the bank bank?. It is that the bank actually applied followed in the granting of credit financial procedures? Is bank financing of the bank efficient? Is that the bank applied to all financial regulations and decisions of the Organization of the banking business? The study sought to analyze and test the hypotheses: The bank's reliance on financial analysis to rationalize decisions granting Alaitmat lead to the efficiency of the funding. The Bank’s general classification in term of quality, liquidity adequacy, financial level of default and loan-to deposit ratio are within the good classification. The Chari commercial Bank's performance is good. Used in the study are: descriptive analytical method and the historical approach in addition to the deductive approach. The study reached the following findings: The results of the study that there is a positive relationship between the quality of financial management bank (Shari) commercial financing and efficiency, the bank loans relative to deposits above the industry the desired level standard, the bank in case of default Mali due to the high ratio of non-performing loans and by passed the industry standard, the bank is suffering from an acute shortage of liquidity, causing falter in the bank's operations. The most important recommendations of the study: the need for Shari Commercial Bank to measure and find out the loans to deposits ratio and liquidity of the bank continuously to meet the obligations and withdrawals daily is expected, should the bank not to grant loans only after making sure it fits with deposits and ensure liquidity of the bank to avoid potential financial distress, the need to seek to provide all types of banking services offered by the rest of the workforce in the country's banks.

scholarly journals PENGARUH TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA SKPD DI KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ribka L.V Nantingkaseh ◽  
Ventje Ilat ◽  
Sintje Rondonuwu
Keyword(s):  
Information Technology ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Technology Competence ◽  
Quality Of Accounting Information

Quality of accounting information is a normative prerequisite that must be met in the preparation of financial statements so that accounting information generated can be useful for users of financial statement. This study aims to determine the effect of information technology and the competence of the financial management apparatus on the quality of accounting information on SPKD in Manado City. The data collected by through the spreading of questionnaires to 50 respondents which is the apparatus of financial management at SKPD in Manado City. The data were analyzed by using multiple linear regression analysis method with the help of SPSS 23 program. The result of this research indicates that information technology and competence of financial management apparatus have a positive and significant influence on the the quality of accounting information at SKPD in Manado City.Keywords : Information technology, Competence of financial management apparatus, Qualityof accounting information

scholarly journals TINGKAT PENGETAHUAN PETUGAS TENTANG STANDAR PELAYANAN MINIMAL DI INSTALASI GAWAT DARURAT DAN PENUNJANG PELAYANAN KEGAWATDARURATAN RUMAH SAKIT UMUM DAERAH KABUPATEN KLUNGKUNG TAHUN 2018

2019 ◽  
Vol 6 (1) ◽  
pp. 69
Author(s):  
Made Riastuti Sumandari ◽  
Rina Listyowati
Keyword(s):  
General Hospital ◽  
Financial Management ◽  
Emergency Services ◽  
Univariate Analysis ◽  
Good Knowledge ◽  
Service Agency ◽  
Cross Sectional ◽  
Level Of Knowledge ◽  
Service Standards

ABSTRAK Rumah Sakit Umum Daerah Kabupaten Klungkung sebagai rumah sakit yang sudah menerapkan Pengelolaan Keuangan Badan Layanan Umum terus meningkatkan dan mengembangkan mutu pelayanan, terutama mutu pelayanan kegawatdaruratan. Tujuan penelitian ini untuk mengetahui gambaran tingkat pengetahuan petugas di Instalasi Gawat Darurat dan Penunjang Pelayanan Kegawatdaruratan Rumah Sakit Umum Daerah Kabupaten Klungkung tentang Standar Pelayanan Minimal. Penelitian ini merupakan penelitian deskriptif kuantitatif, dengan rancangan cross-sectional. Populasi dalam penelitian ini adalah seluruh petugas yang bekerja di Instalasi Gawat Darurat dan penunjang pelayanan kegawatdaruratan. Jumlah sampel pada penelitian ini 94 petugas dengan teknik pengumpulan sampel yaitu total sampling. Teknik pengumpulan data pada penelitian ini yaitu dengan menyebarkan kuesioner dan analisis data yang digunakan yaitu analisis univariat.  Hasil penelitian ini adalah mayoritas petugas memiliki pengetahuan baik mengenai SPM yaitu sebesar 86,17% sedangkan 13,83% memiliki pengetahuan kurang baik. Dilihat dari tingkat pengetahuan berdasarkan karakteristik, pengetahuan baik sebagian besar pada umur umur ?30 (88,14%), jenis kelamin perempuan (96,23%), pendidikan DIII (87,93%) dan masa kerja >10 tahun (88,46%). Saran yang bisa diberikan kepada Rumah Sakit Umum Daerah Kabupaten Klungkung, sebaiknya rumah sakit memberikan sosialisasi kepada seluruh petugas mengenai SPM dengan rutin dan terjadwal sehingga petugas mendapatkan informasi mengenai SPM merata. Kata Kunci: Tingkat Pengetahuan, Standar Pelayanan Minimal ABSTRACT Klungkung Regency Regional General Hospital as a hospital that has implemented Financial Management Public Service Agency continues to improve and develop the quality of services, especially the quality of emergency services. The purpose of this study was to determine the level of knowledge of officers in the Emergency Installation and Supporting Emergency Services of the Klungkung Regency General Hospital on Minimum Service Standards. This research is a quantitative descriptive study, with a cross-sectional design. The population in this study were all officers who worked in the Emergency Installation and supporting emergency services. The number of samples in this study were 94 officers with total sample collection techniques. Data collection techniques in this study are by distributing questionnaires and data analysis used is univariate analysis. The results of this study were that the majority of officers had good knowledge of MSS, amounting to 86.17% while 13.83% had poor knowledge. Judging from the level of knowledge based on characteristics, good knowledge is mostly at the age of ?30 (88.14%), female gender (96.23%), DIII education (87.93%) and years of service> 10 years (88, 46%). Suggestions that can be given to the Klungkung Regency Regional General Hospital, the hospital should provide information to all officers on MSS routinely and on a regular basis so that officials get information about SPM evenly. Keywords: Knowledge Level, Minimum Service Standards.

scholarly journals PROBLBEM SOVING AND DECISION MAKING TRAINING FOR VILLAGE OFFICIALS TO IMPROVE THE QUALITY OF VILLAGE FINANCIAL MANAGEMENT IN CIAWI DISTRICT, BOGOR REGENCY

ICCD ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 588-590
Author(s):  
T Herry Rachmatsyah ◽  
Harry Nenobais
Keyword(s):  
Decision Making ◽  
Financial Management ◽  
Good Governance ◽  
Skills Training ◽  
Simulation Methods ◽  
Group Discussions ◽  
Governance Practices ◽  
The Village ◽  
Management Cycle

Village finance must be managed in a transparent, accountable, and participatory manner, and carried out in an orderly and disciplined budget. For this purpose, village officials must have sufficient skills to be able to manage village finances based on good governance practices. In general, villages will experience various problems in each stage of the village financial management cycle and decisions must be made on these issues. To improve problem solving and decision-making skills, training was carried out using lecture, discussion, and simulation methods with training participants consisting of village heads, village secretaries, and heads of financial affairs or village treasurers. During the training, participants showed high attention to the material provided by the facilitators and actively participated in group discussions and simulations. The trainees also considered that the material presented was relevant to their needs and it was hoped that the knowledge gained could be applied to improve the quality of financial management in their respective villages

scholarly journals Diversification Management Information System Integrated Structures of the Military-Industrial Complex

2020 ◽  
Vol 6 (1) ◽  
pp. 237-247
Author(s):  
M. Batkovskiy ◽  
P. Kravchuk ◽  
V. Sudakov
Keyword(s):  
Financial Management ◽  
Information Support ◽  
Industrial Complex ◽  
Rational Solutions ◽  
Military Industrial Complex ◽  
Important Direction ◽  
Diversification Management ◽  
The Military ◽  
Integrated Structures

The development of diversification of integrated structures of the military–industrial complex, as well as the need for their modernization in order to accelerate innovative development, necessitate the improvement of their management efficiency. The most important direction for solving this problem is the creation of information systems for managing diversification activities. The relevance of the study, the results of which are presented in the article, is determined by the urgent need to improve the theory and tools of managing information support in modern conditions. Previous studies by various scientists of the process under consideration were focused on the economic conditions for the development of integrated structures, which are fundamentally different from modern ones. The article presents the methodological foundations of the development of rational solutions governing the information support of the diversification of integrated structures based on optimization models for the management tasks that are being solved. The results of the study allow us to develop certain aspects of the theory of strategic management, the theory of financial management, the theory of economic and mathematical modeling. Their practical application provides an increase in the quality of management of the diversification process of integrated structures and an increase in the efficiency of their activities.

scholarly journals The survival of school financing management in COVID-19 pandemic

2021 ◽  
Vol 15 (4) ◽  
pp. 563-570
Author(s):  
Sujasan Sujasan ◽  
Udik Budi Wibowo
Keyword(s):  
Financial Management ◽  
Teaching And Learning ◽  
School Quality ◽  
Management Strategies ◽  
Education Financing ◽  
School Financing ◽  
Good Schools ◽  
School Finances ◽  
Depth Interviews

This study aimed to explore the survival of school financing management during the COVID-19 pandemic, to assure the quality of teaching and learning continuously. This study used a qualitative design, and data collection is carried out by observing resource persons and in-depth interviews, analysis or analysis of documentation and a combination of the three as triangulation method. The collected data were analyzed using an interactive model. The results showed that financial management strategies in managing school finances effectively and efficiently, through transparency, accountability and responsibility, are considered to have contributed to the prospects, quality, progress and sustainability of education in the midst of the COVID-19 pandemic. This is based on the fact that many quality and good schools eventually experience setbacks due to the lack of transparency, accountability and responsibility in the management of education funds. Openness in schools can promote accountability and fight corruption in education, if it is implemented effectively and any malpractice is dealt with clear consequences. The implication is the strategies of education financing management in terms of transparency, accountability and accountability need to be carry out consistently to ensure the improvement of school quality runs in a sustainable manner.

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