scholarly journals The Search for Continuously Improving Financial Performance Indicators: The Hospital Report Research Collaborative Approach

2007 ◽  
Vol 10 (1) ◽  
pp. 97-97
Author(s):  
Bruce Boissonnault
Keyword(s):  
Financial Performance ◽  
Performance Indicators ◽  
Collaborative Approach ◽  
Hospital Report

ALOKASI ANGGARAN, INTELLECTUAL CAPITAL, KINERJA KEUANGAN, DAN INDIKATOR KINERJA UTAMA BADAN LAYANAN UMUM

2021 ◽  
Vol 07 (01) ◽  
Author(s):  
Setyo Budi Hartono ◽  
◽  
Wahab Zaenuri ◽  
Fania Mutiara Savitri ◽  
Dessy Noor Farida ◽  
...  
Keyword(s):  
Human Resources ◽  
Financial Performance ◽  
Path Analysis ◽  
Intellectual Capital ◽  
Performance Indicators ◽  
Intangible Assets ◽  
Budget Allocation ◽  
Intangible Asset ◽  
Tangible Assets ◽  
Tangible Asset

Abstrak: Penelitian ini ditujukan pada anggaran dalam bentuk intangible asset (sumber daya manusia) dan tangible asset (aset tetap dan persediaan) yang diprediksi dapat mempengaruhi intellectual capital, kinerja keuangan sekarang dan mendatang, serta indikator kinerja utama. Alokasi anggaran sebagai baromater prioritas dalam mengembangkan intellectual capital ditujukan untuk memenuhi performa keuangan bagi indikator kinerja utama organisasi. Populasi yang juga menjadi sampel yaitu unit dan fakultas pada UIN Walisongo Semarang sebanyak 30 unit. Metode pengambilan sampling menggunakan teknik sampel jenuh yang mengambil seluruh populasi. Data yang digunakan adalah data sekunder berupa laporan tahunan dan laporan pencapaian indikator kinerja utama tahun 2019-2020. Analisis data menggunakan path analysis. Hasil penelitian ini adalah alokasi APBN tahun 2019 UIN Walisongo hanya terfokus pada tangible asset sebesar 82%, sementara 18% dialokasikan untuk intangible asset. Intangible asset tidak berpengaruh secara terhadap semua hubungan, hanya tangible asset saja yang dapat mempengaruhi intellectual capital secara langsung dan kinerja keuangan sekarang secara tidak langsung. Berdasarkan hasil penelitian ini menunjukkan perlu dilakukan audit sumber daya manusia sehingga dapat ditetapkan alokasi kebutuhan anggaran bagi intangible asset-nya. Abstract: This research is aimed at the budget in the form of intangible assets (human resources) and fixed assets and inventories that are predicted to affect intellectual capital, current and future financial performance, as well as key performance indicators. Budget allocation as a priority barometer in developing intellectual capital is aimed at meeting financial performance for the organization's main performance indicators. The population that is also a sample is 30 units and architecture at UIN Walisongo Semarang. The sampling method uses a saturated sample technique that takes the entire population. The data used is secondary data in the form of annual reports and performance indicator reports for 2019-2020. Data analysis using path analysis. The results of this study were that the 2019 State Budget allocation of UIN Walisongo only focused on tangible assets by 82%, while 18% was allocated for intangible assets. Intangible assets do not affect all relationships, only tangible assets can directly affect intellectual capital and current financial performance indirectly. Results Based on this research, it is necessary to conduct an audit of human resources so that they can determine the allocation of budget requirements for intangible assets.

scholarly journals KINERJA PENGELOLAAN KEUANGAN DAERAH DALAM MENINGKATKAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA PALEMBANG PROVINSI SUMATERA SELATAN

2018 ◽  
Vol 3 (2) ◽  
pp. 383
Author(s):  
Krisnawati Arum Kusuma Wardhani
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Performance Management ◽  
Performance Indicators ◽  
Financial Management ◽  
High Rate ◽  
Regional Income ◽  
Regional Finance ◽  
Fact Finding ◽  
Personnel Expenditure

This research is aimed to find out how the performance of regional financial management of Palembang City in increasing APBD of Palembang City, and how to proportion of revenue and expenditure target of APBD Kota Palembang. The theory used in this study is the concept of performance analysis of regional finances according to Mahmudi (2010), which examines the performance of management of regional keunagan based on the financial performance indicators of regional income and financial performance of Regional Expenditure during the period of 2010 to 2015. In accordance with the focus, Qualitative design, to describe the state of subject / object of research based on facts that appear or as it is (fact finding). Data collection was done by observation, interview, and documentation technique. The result of research shows that the growth of APBD from the side of regional income shows that there is a trend of revenue increase from PAD post, but in general the balancing fund positions still dominate the regional income, so that the high rate of regional dependency is balanced fund. While from the side of regional expenditure, it is envisaged that every year the Local Government of Palembang City always allocates a larger budget to the indirect spending group. This indicates that the Local Government of Palembang City still allocates more budget for things that are not directly related to the implementation of the program such as personnel expenditure in the form of salaries and allowances regulated in law, interest expenditure, grant expenditure, social assistance expenditure, Results to provinces / districts / municipalities and village governments, unexpected financial aid and shopping expenditures.Keywords: Performance, Management, Regional Finance.

scholarly journals EXAMINATION OF MOBILE COMMUNICATION SERVICE PROVIDERS IN LATVIA

2020 ◽  
Vol 1 (12) ◽  
pp. 118
Author(s):  
Viktorija Maļkeviča ◽  
Anda Zvaigzne ◽  
Sandra Murinska
Keyword(s):  
Information Retrieval ◽  
Financial Performance ◽  
Communication Technology ◽  
Mobile Communication ◽  
Performance Indicators ◽  
Essential Role ◽  
Service Providers ◽  
Communication Service ◽  
Key Factors ◽  
Third Place

The development of telecommunications plays an essential role in the economy, as it affects the opportunities for communication between economic actors at both the national and global levels. Today mobile communication companies, which provide quality communication and information retrieval opportunities through the variety of their services, technological features and tariff plans, are important telecommunication providers. The aim of the present research is to examine the leading mobile communication service providers in Latvia by employing the theoretical findings of communication technology and telecommunications.The research used the following methods: monographic, induction and deduction, graphic, comparison, as well as competitiveness assessment based on the competitiveness index.The research described the theoretical aspects of telecommunications, examined the leading mobile communication service providers in Latvia, their most important financial performance indicators, services and tariff plans offered as well as assessed their competitiveness.Examining the mobile tariff plans and the services included therein, it was found that they were quite similar. However, an examination of each offer in more detail revealed that there were many nuances that were important to the client and that should be paid attention to.After assessing the competitiveness of the leading mobile communication providers, it was concluded that Latvijas Mobilas Telefons scored the highest number of points, Bite Latvija was in second place and Tele 2 took third place. An assessment of the key factors of competitiveness for the providers revealed that the company Latvijas Mobilais Telefons needed to improve the positions where its competitors had higher ratings: its discount system, the prices of services and the supply of services.

scholarly journals EXAMINATION OF THE EFFECT OF LOGISTICS FUNCTIONS ON FINANCIAL PERFORMANCE OF ORGANIZATION

2021 ◽  
Vol 8 (3) ◽  
pp. 18-26
Author(s):  
Boye AYANTOYINBO ◽  
Adeolu GBADEGESIN
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Financial Performance ◽  
Performance Indicators ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Subject ◽  
Logistic Functions

The contributions of logistics functions to the performance of an organization have been the subject of research over the years. Thus, this present study further examined the effect of outbound logistics functions on financial performance of quoted manufacturing companies in Nigeria. Panel data regression analysis was employed to test the effect of logistics functions on financial performance of the selected companies over a period of five years (2015-2019). Logistic functions costs and financial performance indicators were extracted from secondary data.  The findings of the study showed that logistics function has a positive and significant effect on financial performance of manufacturing companies in Nigeria. Therefore, the companies are implored to pay more attention to logistics functions when aiming at a better financial performance.

Caribbean Water Study

2021 ◽  
Author(s):  
Nils Janson ◽  
Lindsay N. Burkhard ◽  
Sara Jones
Keyword(s):  
Financial Performance ◽  
Performance Indicators ◽  
Disaster Preparedness ◽  
Disaster Response ◽  
Water Utilities ◽  
Financial Impact ◽  
The Caribbean ◽  
Residential Consumption ◽  
Post Disaster

The Caribbean Water Study describes the operational and financial performance of selected water utilities in the Caribbean as reported by the utilities as well as secodary sources, the situation of non-revenue water (NRW) among these utilities, the financial impact of COVID-19 on the utilites, and the issue of their resilience to natural disasters. Benchmarking of the key performance indicators for water utilities in the Caribbean shows how utilities are performing in relation to their peers across time. NRW is seen to be one of the biggest challenges for water utilities in the Caribbean and one of the most direct ways to improve a utilitys efficiency, financial performance, and quality of service. In addition, reducing NRW contributes significantly to climate change adaptation. Regarding financial impact of COVID-19, the Study found that due to the large decreases in non-residential consumption, most utilities registered a fall in revenues and in average tariffs. The Study elucidated the fact that their small size and limited resources of water utilities make it is difficult for them to recover from the devastation of a storm on their own and post-disaster response, natural disaster preparedness, investments to increase resiliency, and access to funds are of critical importance.

Performance indicators for wastewater services - towards a manual of best practice

2003 ◽  
Vol 3 (1-2) ◽  
pp. 365-371 ◽  
Author(s):  
R. Matos ◽  
A. Cardoso ◽  
P. Duarte ◽  
R. Ashley ◽  
A. Molinari ◽  
...  
Keyword(s):  
Quality Of Service ◽  
Information Systems ◽  
Financial Performance ◽  
Performance Indicators ◽  
Best Practice ◽  
Decision Processes ◽  
Physical Quality ◽  
Efficient Performance ◽  
Draft Version

The aim of this paper is to present current work to develop a system of performance indicators (PI) for wastewater services undertaken under the auspices of IWA and coordinated by LNEC. Present day wastewater utilities manage their services and systems in an increasingly demanding and complex way. For this reason, it is important to support their work and decision processes with the best available tools in order to deliver services with the most effective and efficient performance. The paper focuses on proposed performance indicators (PIs) for wastewater services and on the main aspects of PI assessment. These are based on data related to: environmental, operational, personnel, physical, quality of service and economic and financial performance. Data are mostly made available through the various common-use information systems in the utilities. This IWA forum has been important not only for the dissemination of the work already developed but also as promotion of a wider discussion to enhance the final draft version of the IWA Manual of Best Practice due for publication in 2003.

scholarly journals The Relationship Between Intellectual Capital and Financial Performance of Banks in Tanzania

2016 ◽  
Vol 7 (1) ◽  
pp. 28
Author(s):  
Janeth N. Isanzu
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Performance Indicators ◽  
Data Set ◽  
Capital Efficiency ◽  
Period Data ◽  
Relationship Of ◽  
The Relationship ◽  
Efficiency Indicators

This study examines intellectual capital (IC) performance of banks operating in Tanzania,and investigates the relationship of IC on financial performance. It identifies the IC componentsthat may be the drivers of the traditional indicators of bank success. The study uses the ValueAdded of Intellectual Coefficient VAIC™ methodology, to measure the Intellectual Capitalefficiency of the Banks using a four years period data set from 2010 to 2013. The results of asurvey, show that intellectual capital performance of Tanzania is low and it is positively associatedwith bank financial performance indicators. However, when VAIC is split into its components, therelationships between these components and bank financial performance indicators vary. Threevalue efficiency indicators, Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE) andStructural Capital Efficiency (SCE) which are the components of VAIC™ ratio, were used in theanalysis.

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