The Public Finance Control System of the Republic of Lithuania

2007 ◽  
Author(s):  
Laura Pranckeviciute ◽  
Jonas Mackevicius
10.28945/3187 ◽  
2008 ◽  
Author(s):  
R. Luyinda ◽  
M.E. Herselman ◽  
G.H.K Botha

This paper presents the proposed IT Control objectives for implementing the Public Finance Management Act of 1999 (PFMA) for the Republic of South Africa. The aspects covered in this paper show the main concerns of accounting officers in implementing the PFMA. The ability of IT Control Objectives for Information and related Technology (COBIT) to enable the participation of IT in the design and implementation of internal control over financial reporting for the PFMA is a major finding presented in this paper. However, this area of research is new and further studies to inform the responsibility of IT in facilitating the implementation of the PFMA need to be undertaken. This paper is a maiden effort in that direction.


2021 ◽  
Vol 19 (2) ◽  
pp. 245-261
Author(s):  
Jelena Vitomir ◽  
Milan Radović ◽  
Slobodan Popović

This study shows the importance of introducing control over the work of internal auditors in public enterprises. The aim of the study is to indicate possible benefits in the operations of public enterprises following the control conducted over the work of internal audit by public finance bodies. To reach their aim, the authors conducted a research and determined the existence of differences in the efficiency of operations in public utility enterprises with internal audit in place before and after the control conducted by public finance bodies. The obtained results show there is a strong impact of the control performed by the public finance bodies set up to supervise the work of internal auditors in public enterprises on the operating results expressed as total revenues of public enterprises.


2019 ◽  
Vol 2 (324) ◽  
Author(s):  
M.Zh. Tileubayeva ◽  
B.Т. Musalimova ◽  
G.I. Gimranova ◽  
N.B. Kuttybaeva

2021 ◽  
pp. 31-39
Author(s):  
Andrei MULIC ◽  
Galina ULIAN

Public procurement is investigated in terms of results and maximum efficiency of allocation of financial resources of the national public budget. In the context of economic development, optimization of the management of public financial resources is based on improving the legislation on public procurement and the financing mechanism. Based on this, public procurement is a complex, multi-level, interdependent system, the functioning at the all public levels. The aim of the research is to conduct a comprehensive study of the main problems and features of public procurement financing in order to optimize public finance management at the national level and to develop recommendations for improving the public procurement system in the Republic of Moldova. The methodology is based on the structural research method. The article is based on a study of the public procurement system in the Republic of Moldova, analyzing its constituent elements. The analytical method was used to study the concept of public procurement. The study established the relationship between the ethical behavior of officials, the effectiveness of control and the implementation of information systems to optimize the system of financing public procurement in the Republic of Moldova. Proposals are presented to improve the efficiency of the public financing mechanism in the context of electronic public procurement procedures within the automated information system “State Register of Public Procurements” MTender.


2016 ◽  
Vol 5 (1) ◽  
pp. 59-68 ◽  
Author(s):  
Алексиев ◽  
Petr Aleksiev

The article presents a theoretical analysis of the policy and regulatory electronic control of security in the Republic of Bulgaria. The object of the research is electronic control system; the subject — the strategic and regulatory bases for e-governance in the Republic of Bulgaria and their current status. The main thesis of the scientific article is in spite of a good strategic and regulatory security of electronic control system in the Republic of Bulgaria, it is still not fully implemented, as a consequence, does not function effectively and efficiently, and the public sector is not able to provide some administrative services to the citizens and business in an electronic way.


2005 ◽  
pp. 4-22
Author(s):  
V. Gamukin

In the article the starting condition of applicating the new method of organization of the budgetary process - the budgeting focused on result is estimated. The importance of specification of the conceptual and methodical device of budgeting with reference to the public finance is underlined. It is conditioned by the fact that rich foreign and domestic practice of budgeting in commercial sector cannot be directly used for optimization of a trajectory of movement of state and municipal finances.


2006 ◽  
pp. 103-111 ◽  
Author(s):  
Mst. Afanasiev ◽  
I. Krivogov

Russian public finance reforming under conditions of substantial increase of budget expenditures is analyzed in the article. Basic directions of the budget reform are considered that are formulated in the variant of the Budget Code, which is currently still under discussion. The focus is made on results-based budgeting and federal investment programs management.


2019 ◽  
Vol 15 (1) ◽  
Author(s):  
Rodlial Ramdhan Tackbir Abubakar

Previously, Indonesia only issued Identity Cards for citizens who had reached the age of 17 years. However, after the presence of a new policy from the Interior Ministry of the Republic of Indonesia contained in the Republic of Indonesia Minister of Home Affairs Regulation Number 2 concerning Child Identity Cards, now Indonesian citizens who are less than 17 years old can have an identity card in the form of a Child Identity Card. The main problem in this research are the limitations of blanks and need additional personnel to improve services, especially in the context of issuing child Identity Cards. Besides, the realization of the issuance of child identity cards still far from the target and socialization to the public has not been conveyed in its entirety.. This study aims to examine how the implementation of Child Identity card in Bandung Regency. The research method used is qualitative with descriptive approach. This research is presented by using a narrative that discusses the implementation of child identity card policies in Bandung Regency. The focus of this research emphasizes the implementation model of Edward III covering communication, resources, disposition, and bureaucratic structure. The result of the research shows that implementation of Child Identity card in Bandung Regency has run optimally.Keywords : Public Policy; Policy Implementation; Identity CardAfandi, Warjio.2015. Implementasi Peraturan Daerah Kabupaten Asahan Nomor 11 Tahun 2011 tentang Pajak Daerah dalam Pencapaian Target Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Jurnal Administrasi Publik.Vol. 6, Nomor 2Afrizal. 2017. Pelaksanaan Kebijakan Pembuatan Kartu Identitas Anak di Kota Bandar Lampung. Universitas LampungAryanti. 2014. Implementasi Kebijakan Kependudukan Di Kabupaten Kuantan Singingi (Studi Kasus Pengurusan Akta Kelahiran Tahun 2012). Jurnal Online Mahasiswa FISIP. Vol. 1, Nomor 2, Halaman 2.Dwitamara. 2013. Pengaturan dan Implementasi Mengenai Hak Anak. Jurnal Hukum. Vol.18, Nomor 2, Halaman 1.Edwards III. 1980. Implementing Publik Policy. Congresinal. Quartely pressErdani, Indarja, Harjanto. 2017. Pelaksanaan Peraturan Menteri Dalam Negeri Nomor 2 Tahun 2016 Tentang Kartu Identitas Anak di Kota Semarang. Diponegoro Law Journal. Vol.6, Nomor 2, Halaman 2.  Hafrida. 2016. Perlindungan Hukum Anak. Jurnal Ilmu Hukum, Ragam Jurnal. Vol. 7 Nomor 2, Halaman 1Monica, Noak, Winaya. 2015. Implementasi Kebijakan Kartu Tanda Penduduk Elektronik (E-Ktp) Studi Kasus di Kecamatan Denpasar Utara Provinsi Bali. Citizen charter journal. Vol.1 Nomor 2, Halaman 3.Muh. 2018. Respon Orang Tua Terhadap Kartu Identitas Anak. Universitas Islam Negeri Sunan Kalijaga YogyakartaMustafa, Syahbandir. 2016. Penggunaan Diskresi oleh Pejabat Pemerintah untuk Kelancaran Penyelenggaraanpemerintahan Daerah. Jurnal Magister Ilmu Hukum, 4(2)Nugroho. 2009. Public Policy : Dinamika kebijakan, Analisis Kebijakan, Manajemen Kebijakan. Jakarta. GramediaPradika. 2018. Implementasi Kebijakan Kartu Identitas Anak (Kia) di Dinas Kependudukan dan Pencatatan Sipil Kota Yogyakarta. Sekolah Tinggi Pembangunan Masyarakat Desa YogyakartaRahmawati. 2018. Efektivitas Pelaksanaan Program Kartu Identitas Anak (KIA) Di Dinas Kependudukan dan Catatan Sipil Kota Cilegon 2017. Universitas Sultan Ageng TirtayasaRamdhani, Ramdhani. 2017. Konsep Umum Pelaksanaan Kebijakan Publik. Jurnal Publik. Vol 11, Nomor 1, Halaman 10Subarsono. 2005. Analisis Kebijakan Publik. Yogyakarta. Pustaka pelajarSubarsono. 2013. Analisis Kebijakan Publik. Yogyakarta. Pustaka pelajarSudrajat. 2011. Perlindungan Hukum Anak Sebagai Hak Asasi Manusia. Jurnal Ilmu Hukum. Vol. 13, Nomor 2, Halaman 1 Suryono. 2014. Kebijakan Publik untuk Kesejahteraan Rakyat. Jurnal Ilmu Ilmiah. Vol.6, Nomor 2, Halaman 98Tangkilisan. 2003.Implementasi kebijakan publik : transformasi pikiran George Edward. Yogyakarta. Lukman Offset dan yayasan pembaruan administrasi publik indonesia.Wahab.2010. Pengantar Analisis Implementasi Kebijakan Negara. Jakarta: Rineka Cipta.Wardhani, Hasiolan, Minarsih. 2016. Pengaruh Lingkungan Kerja, Komunikasi, dan Kepemimpinan Terhadap Kinerja Pegawai. Journal of Management.Vol.2, Nomor 2Widodo. 2011. Analisis Kebijakan Publik: Konsep dan Aplikasi Analisis Proses Kebijakan Publik. Malang. Bayu MediaWinarno. 2007. Teori dan Proses Kebijakan Publik. Yogyakarta. Media PressindoWiranata. 2013.Perlindungan Hukum Anak. Jurnal Hukum Unsrat  Vol.1, Nomor 3, Halaman 5. Peraturan Perundang-undanganUndang-undang Nomor 24 Tahun 2013 Tentang Perubahan Atas Undang-Undang Republik Indonesia Nomor 23 Tahun 2006 tentang Administrasi KependudukanPeraturan Menteri Dalam Negeri Republik Indonesia nomor 2 Tahun 2016 tentang Kartu Identitas Anak.


2020 ◽  
Vol 26 (11) ◽  
pp. 2501-2523
Author(s):  
V.V. Smirnov

Subject. This article discusses the issues related to public finance. Objectives. The article aims to identify the determinants, indicators, and priorities of the public finance flow in contemporary Russia. Methods. For the study, I used the methods of statistical, neural network, and cluster analyses, and the systems approach. Results. The article identifies and describes the determining indicators of the main aggregates and balances of public finance, sources, and the use of funds. It establishes a link between the main aggregates and balances of public finance, defining the form and content of Russian capitalism. Conclusions. Understanding the issue and problem of public finance flow in contemporary Russia helps identify the reasons for the inability to transit to a capitalist socio-economic formation. The provisions of the study expand the scope of knowledge and develop the competence of public authorities to make management decisions on the distribution and redistribution of the value of a public product and part of the national wealth.


Author(s):  
Eddy Suwito

The development of technology that continues to grow, the public increasingly facilitates socialization through technology. Opinion on free and uncontrolled social media causes harm to others. The law sees this phenomenon subsequently changing. Legal Information Known as Information and Electronic Transaction Law or ITE Law. However, the ITE Law cannot protect the entire general public. Because it is an Article in the ITE Law that is contrary to Article in the 1945 Constitution of the Republic of Indonesia.


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