Measuring Cost and Returns: Do We Include Government Program Impacts?

2021 ◽  
pp. 189-197
Author(s):  
Otto Doering
Keyword(s):  
Government Program

Siklus Akuntansi, Transparansi, Dan Akuntabilitas Atas Penggunaan Dan Pertanggungjawaban Keuangan Dana BOS Di SDIT X Di Depok, Jawa Barat

Liquidity ◽  
2016 ◽  
Vol 5 (1) ◽  
pp. 53-64
Author(s):  
Yumniati Agustina
Keyword(s):  
Compulsory Education ◽  
Management Team ◽  
The Other ◽  
Operating Costs ◽  
Final Report ◽  
Fund Management ◽  
Government Program ◽  
Financial Accountability ◽  
The Republic ◽  
Transparency And Accountability

Investigation in various regions in Indonesia found indications of the alleged fraud that result from unccountable use and management of BOS funds. Among the findings, including payments that do not fit the technical guidelines, no accountability report, and the use of funds with unaccountable receipt. In the Regulation of the Minister of Education and Culture of the Republic of No. 161/2014, stated that: BOS is a government program that is basically forfunding the nonpersonnel operating costs of the primary education as the implementer of compulsory education program. The purpose of this study were (1) to analyze the accounting cycle and financial accountability for the use of BOS funds in the 2015, (2) to analyze the compliance of the accounting cycle and financial accountability of the BOS funds, (3) to analyze the transparency and accountability of BOS fund’s reports. The observed elementary school is SDIT X in Depok, West Java. Result shows that they do not fully compliance to the appropriate regulatory technical guidelines. On the other hand, the transparency and accountability issues show that: (1) BOS Management Team, Teachers Council and School’s Committee’s involvement in the BOS fund management, and (2) evaluation and comparison of the final report of prior periods, so that transparency and accountability of the use and management of BOS funds can be improved.

MODERN PROGRESS OF EVENTFUL TOURISM TRENDS ІN ZAKARPATTIA

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 125-135
Author(s):  
Natalia PANKIV ◽  
Keyword(s):  
Web Sites ◽  
Small Towns ◽  
Resource Potential ◽  
Government Program ◽  
History Of ◽  
Tourist Infrastructure ◽  
Regional Centers ◽  
The Government ◽  
International Status ◽  
History Of Study

Theoretical principles and history of study of eventful tourism, his classification, and also modern state of this sphere, are considered in the article. Progress of eventful tourism trends are analysed on Zakarpattia and it is set that during the last years there are positive tendencies in relation to their development, in particular: the specialized tour operators that offer corresponding tours and the new objects of eventful rest are opened appear. It is educed that Zakarpattia is extraordinarily rich in traditions and ethnic colour and has considerable advantages for development of eventful tourism, as here is considerable tourist-recreational potential. In villages and small towns Zakarpattia the most various and interesting festivals and holidays pass that, it is possible conditionally to divide into three groups-guilty, gastronomic and folklore. Lately large popularity was purchased by the tours of flowers on Zakarpattia. Eventful tourism is perspective on Zakarpattia, with inexhaustible resource potential, and the programs of festivals are saturated, original and interesting and profitable. They assist to socio-economic development of area, popularization of potential tourist resources among a population. Important pre-condition of organization of festival tourism is the timely informing and advertising of events, popularity to information about her and organization of her systematic realization. Most permanent festivals have own web-sites, on that there is information about realization and program of measures, tourist infrastructure, transport report. Forming of positive image of region and increase of amount of tourists is assisted by tourist-informative centers that accumulate information about tourist-recreational suggestions. Without regard to plenty of festivals international status is had only separate from them. Therefore, in order to attract the attention of tourists to Zakarpattia, it is expedient to create the government program of assistance and development of festival motion and distinguish the regional centers of festival tourism. Such regional centers can be cities that are selected on the principle of scale and the possibility of representation of an event. Such centers in the region can be Uzhgorod, Beregovo, Rakhiv, Mukachevo.

GEDUNG PERTANIAN HORTIKULTURA MASA DEPAN DI KAMPUNG MUKA

2021 ◽  
Vol 3 (1) ◽  
pp. 1005
Author(s):  
Bryan Wesley ◽  
Fermanto Lianto
Keyword(s):  
Large Scale ◽  
Design Method ◽  
Food Products ◽  
Food Assistance ◽  
Healthy People ◽  
Daily Activities ◽  
Government Assistance ◽  
Assistance Program ◽  
Government Program ◽  
Food Assistance Program

Because of the covid-19 virus pandemic in 2020, Indonesia is implementing large-scale social restrictions (PSBB) to protect healthy people from contracting the covid-19 virus. So most residents of Kampung Muka losing their jobs and unable to buy food for their daily needs. So they have to rely on the government’s non-cash food assistance program (BPNT). During the covid-19 pandemic occurred, the residents of Kampung Muka could not survive in their village and had to rely on government assistance to survive. The design method is the everydayness approach, by adding new daily activities in Kampung Muka, namely horticultural agriculture so that the residents can get a new source of livelihood. Also, horticultural agriculture is a source of food for residents during emergencies such as PSBB. Meanwhile, the commercial section is used as a place to sell food products and makes the view of horticultural agriculture a commercial attraction. Keywords: Commercial; Future; Government program; Horticultural agriculture Abstrak Dengan adanya pandemi virus Covid-19 pada tahun 2020, Indonesia memberlakukan pembatasan sosial berskala besar (PSBB) untuk melindungi orang yang sehat agar tidak tertular virus covid-19. Mengakibatkan kebanyakan warga Kampung Muka kehilangan pekerjaannya dan tidak dapat membeli pangan untuk kebutuhan hidup mereka sehari hari. Sehingga mereka harus bergantung pada program bantuan pangan non tunai (BPNT) pemerintah. Pada kondisi yang terjadi saat pandemi covid-19, warga Kampung Muka tidak dapat bertahan hidup di dalam kampung mereka sendiri dan harus bergantung pada bantuan pemerintah untuk bertahan hidup. Metode perancangan yang digunakan adalah pendekatan everydayness, dengan menambah aktivitas keseharian yang baru di Kampung Muka yaitu pertanian hortikultura, agar para warga mendapatkan sumber pencaharian yang baru. Selain itu, pertanian hortikultura juga sebagai sumber pangan para warga saat kondisi darurat seperti PSBB. Sedangkan bagian komersial, dimanfaatkan sebagai tempat untuk menjual hasil pangan dan menjadikan view pertanian hortikultura sebagai daya tarik komersial.

An economic comparison of alternative and traditional cropping systems in the northern Great Plains, USA

2006 ◽  
Vol 21 (1) ◽  
pp. 68-73 ◽  
Author(s):  
Eric A. DeVuyst ◽  
Thomas Foissey ◽  
George O. Kegode
Keyword(s):  
North Dakota ◽  
Great Plains ◽  
Cropping Systems ◽  
Cropping System ◽  
Conventional Tillage ◽  
Northern Great Plains ◽  
Yield Data ◽  
Government Program ◽  
Current Production ◽  
Commodity Programs

AbstractCurrent production practices in the Red River Valley of North Dakota and Minnesota involve use of extensive tillage and/or herbicides to control weeds. Given the erosion potential, environmental concerns associated with herbicides, and herbicide-resistant weeds, alternative cropping systems that mitigate these problems need to be assessed economically. Furthermore, the role that government commodity programs play in the adoption of more ecologically friendly cropping systems needs to be determined. We evaluated 8 years of yield data (1994–2001) from field plots near Fargo, North Dakota, to compare the economics of two alternative cropping systems, reduced-input (RI) and no-till (NT), to a conventional tillage (CT) cropping system. The RI system relies on a more diverse rotation of soybean (SB), spring wheat (SW), sweet clover (SC) and rye, and uses fewer herbicide and fertilizer inputs than CT or NT. Both NT and CT systems rotate SB and SW. We found that CT returns averaged over $47 ha−1more than NT during the study period. Because SC yield data were not available, the economic competitiveness of RI was calculated using break-even yields and returns for SC. Historical SC yields in Cass County, North Dakota were not statistically different from the break-even yields. However, when government program payments were considered, break-even returns for SC increased by about $15 and $18 ha−1and break-even yields by 0.44 and 0.52 MT ha−1for RI to compare with NT and CT, respectively. These results indicate that CT management offers greater economic return than either RI or NT and that government program payments impede adoption of more environmentally friendly cropping systems in the northern Great Plains.

scholarly journals Peran Penyuluh Agama dalam Kehidupan Beragama guna Meningkatkan Keluarga Sakinah (Studi Kasus pada Majelis Ta'lim Al-Muhajirin Sukarame II Bandar Lampung)

2019 ◽  
Vol 1 (1) ◽  
pp. 92-108
Author(s):  
Rahmat Hidayat
Keyword(s):  
Religious Language ◽  
Community Leaders ◽  
Religious Leaders ◽  
Government Program ◽  
New Family ◽  
Strategic Role ◽  
The Government ◽  
Negative Impacts

ABSTRACT  Islamic Religious Instructor has a quite strategic role in the midst of society. besides he is a preacher of Islam, also the Islamic Religious Instructor, according to his function as a guide, illuminator, and community builder with religious language. The role of religious counselors in addition to functioning as an impetus for the community to actively participate in development also plays a role in overcoming obstacles that build the course of development, particularly overcoming negative impacts. Religious instructors as religious leaders always guide, nurture, and move the community to do good and stay away from prohibited acts, inviting something that is needed by the community in fostering its territory both for the purposes of social facilities and worship. The Religious Instructor is a place to ask questions and a place to complain for his community to solve and resolve with his advice. Religious Instructors as community leaders act as priests in matters of religion and social problems as well as in matters of state by an effort to succeed the government program. The role of religious instructors in improving and creating the quality of sakinah families in the Muhajirin AL Muhajirin voluntary II Ta'lim Assembly group in Teluk Betung Barat Subdistrict, Bandar Lampung City, it can be concluded that religious counselors play an important role in improving the quality of sakinah families, one of which is in terms of worship , and also able to improve the quality of a new family and has long become a sakinah family.

scholarly journals Analysis of dynamics of the medcine list in the government program «available medicines» for treatment of bronchial asthma

2019 ◽  
pp. 12-20
Author(s):  
I. A. Kostiuk
Keyword(s):  
Bronchial Asthma ◽  
Age Groups ◽  
Important Place ◽  
Government Program ◽  
Regulatory Processes ◽  
The Government ◽  
Analysis Of Dynamics ◽  
Trade Names ◽  
Additional Payment ◽  
The Cost

The problem of accessibility for socially significant goods for the population, among which the most important place occupy medicines in Ukraine, is very acute today. In this regard, the need for specific state interference through regulatory processes becomes relevant. One of the priority directions for increasing the availability of medicines is the Government of Ukraine has recognized reimbursement. The mechanism of full or partial payment of the cost of medicines used to counteract most socially significant diseases. One of these diseases is bronchial asthma (BA), since it affects all age groups of the population, and with ineffective control of the disease, the quality of life of patients is significantly reduced. The aim of the work is to study the range of medicines for the treatment of BA, included in the Government program «Accessible medicines» for the period 2017–2019 years. From April 1, 2017 to July 1, 2019, the Ministry of Health of Ukraine issued five orders, which approved the Register of medicines, the cost of which is subject to reimbursement. In the study analyzed all editions of the Register and found that with each update, the number of trade names (TN) of the medicines increased: for the treatment of cardiovascular diseases – by 56%, diabetes – by 92%, and BA – by 133%. During the 2017–2019 years, the number of international non-proprietary names (INNs) for the treatment of BA also increased: 3 times Beclomethasone, Budesonide 3.5 times, and Salbutamol is almost 2 times. Also, found that 87% of TN are imported and only 13% – domestic. Total of medicines for the treatment of asthma, the value of which is refundable imports 6 countries, the main segment of which is formed by Spain (31%) and Sweden (23%). The analysis of the size and amount of rejection and the amount of the surcharge for packaging allows us to establish that the percentage of medicines without an additional payment is approximately up to 50%. At 75% of the medicines for the treatment of BA, the amount of packing surcharge with each edition of the Register of medicines subject to reimbursement was increased by 2 medicines (Beckhazon-eco 100 mcg/dose and 250 mcg/dose) and 1 medicine (Budesonide-inteli 200 mcg/dose) – decreased 1 medicine (Budesonide-inteli 200 mcg/dose) subject to partial compensation only once. The conducted studies allow us to conclude that there is a need to improve the assortment policy in order to provide the pharmaceutical market with the available and necessary domestic medicines, in accordance with the needs of the population and the standards for the treatment of BA.

scholarly journals Russian Rural Areas: Typology and Initiative Budgeting

2019 ◽  
Vol 9 (1) ◽  
pp. 5047-5053
Keyword(s):  
Russian Federation ◽  
Rural Areas ◽  
Socioeconomic Development ◽  
Integrated Development ◽  
Government Program ◽  
Methods Of Analysis ◽  
The Russian Federation ◽  
Methodological Approaches ◽  
Economic Mechanisms ◽  
The Government

The article presents a typology of rural areas in the Russian Federation in terms of the level and dynamics of socioeconomic development based on comparative statistical and comparative trend methods of analysis, which the authors have elaborated. The authors cover methodological approaches, as well as organizational and economic mechanisms of agriculture, which are stipulated in the government program “Integrated Development of Rural Areas” for 2020-2025, and their expected influence on the transformation of types of rural areas, which have arisen in the country.

scholarly journals The Relationship of Maternal Health Conditions on the Utilization of Maternity Waiting Homes for Maternity Motherhood

2020 ◽  
Vol 2 (1) ◽  
pp. 220-230
Author(s):  
Zufrizal ◽  
Ida Yustina ◽  
Asfriyati
Keyword(s):  
Maternal Health ◽  
Health Conditions ◽  
Regional Government ◽  
Cross Sectional ◽  
Government Program ◽  
Maternity Waiting Homes ◽  
Cross Sectional Design ◽  
Relationship Of ◽  
The Relationship ◽  
North Sumatra

Maternity Waiting Homes is a regional government program that aims to reduce maternal mortality. But in reality, there are still many people who do not utilize this facility. The purpose of this study is to determine the relationship of maternal health conditions on the utilization of maternity waiting homes for maternity motherhood. This research is an explanatory survey research with cross sectional design. The study was conducted in Langkat Regency, North Sumatra. The results showed that there was a relationship between maternal health conditions and the utilization of the maternity waiting house for maternity motherhood in Langkat Regency (p = 0.027).

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