scholarly journals Management of Unexpected Expenditures for Covid-19 in Local Government

2021 ◽  
Vol 16 (2) ◽  
pp. 264
Author(s):  
Yesi Mutia Basri ◽  
Hariadi Hariadi ◽  
Ode Asra

This study aims to explore how the Riau Provincial Government manages unexpected expenses in the face of the Covid-19 pandemic. The method in this study is a qualitative method with the type of case study. Data collection techniques used are interviews, observation, and documentation. The results showed that the management of unexpected costs was carried out through the planning stage by reallocating and centralizing the budget. At the administrative and accountability stage, there are problems in recording Unexpected Expenditures, namely the absence of clear technical guidelines regarding the implementation of Unexpected Expenditures, setting spending limits for emergencies. There is no valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents for recording third party grant assistance. This research contributes to the government in making policies in financial management in disaster emergencies. Keywords: Covid-19 pandemic, financial management, refocusing, reallocation, administration

2021 ◽  
Vol 4 (1) ◽  
pp. 33-48
Author(s):  
Yesi Mutia Basri ◽  
Gusnardi Gusnardi

This study aims to observe how local government financial management is in the face of the Covid-19 Pandemic—in particular, observing how budgeting, administration, and accountability of the Riau Provincial Government regarding the Covid-19 Pandemic. The research method used is a qualitative method with a type of case study. The data collection techniques used in-depth interviews, observation, and documentation. To ensure the validity of the data, triangulation was carried out by carrying out source triangulation and technical triangulation. The informants in this study consisted of key informants, primary informants, and supporting informants. Key informants are the head of the budget, the head of the treasury, and the head of the accounting and reporting sub-section. While the primary informants and supporting informants were selected using the snowball sampling technique. Data analysis was carried out by collecting data, reducing data display data, and making conclusions. The results of the analysis show that the impact of the Covid-19 Pandemic caused the Riau Provincial Government to refocus and reallocate the budget four times. At the administrative and accountability stages, there are problems with recording Unexpected Expenditures, namely the absence of technical guidelines regarding the administration of Unexpected Expenditures, determining spending limits for emergencies and urgency. Another problem is the absence of valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents in the recording of grant assistance from third parties. This research contributes to the government in making policies in financial management in a disaster emergency.Keyword: The Covid-19 Pandemic, Financial Management, Refocusing, Reallocation, Administration, Accountability AbstrakPenelitian ini bertujuan untuk mengobservasi bagaimana pengelolaan keuangan Pemerintah Daerah dalam menghadapi Pandemi Covid-19 ini. Secara khusus mengobservasi bagaimana penganggaran, penatausahaan dan pertanggungjawan Pemerintah Provinsi Riau terkait Pandemi Covid-19. Metode penelitian yang digunakan adalah metode kualitatif dengan jenis studi kasus. Teknik pengumpulan data menggunakan teknik wawancara medalam, observasi dan dokumentasi. Untuk meyakinkan keabsahan data, triangilasi dilakukan dengan melaksanakan triangulasi sumber dan triangulasi teknik. Informan dalam penelitian ini terdiri dari informan kunci, informan utama dan informan pendukung. Informan kunci adalah Kabid anggaran, kabid perbendaharaan dan kasubid akuntansi dan pelaporan. Sedangkan informan utama dan informan pendukung dipilih dengan teknik snowball sampling. Analisis data dilakukan  dengan tahap pengumpulan data, reduksi data display data dan melakukan membuat kesimpulan. Hasil analisis menunjukkan bahwa Dampak Pandemi Covid-19 menyebabkan Pemerintah Provinsi Riau melakukan refocusing dan realokasi anggaran sebanyak empat kali pergeseran anggaran. Pada tahap penatausahaan dan pertanggungjawaban terdapat permasalahan pencatatan pada Belanja Tidak Terduga yaitu tidak adanya juknis tentang penatausahaan Belanja Tidak Terduga, penentuan batasan belanja untuk keadaan darurat dan mendesak.  Permasalahan lainnya yaitu tidak  adanya data yang valid untuk penyaluran dana  bantuan bagi UMKM yang terdampak Covid-19 serta dokumen yang valid dalam pencatatan bantuan hibah dari pihak ke tiga. Penelitian ini memberikan kontribusi kepada pemerintah dalam membuat kebijakan dalam pengelolaan keuangan pada keadaan darurat bencana. Kata Kunci :  Pandemi Covid-19, Pengelolaan Keungan, Refocusing, Realokasi, Penatausahaan, Pertanggungjawaban


Author(s):  
Narsaiah Neralla

The demonetisation footstep by the Government of India twisted complicated influences in the economy. Complete sectors of the economy had faced and produced mixed sensation results over the decision of demonetisation. India’s financial services struggled with demonetisation; on the other hand demonetisation affects utmost over the banking sector because it is substantial influenced services to transform money circulation in an Indian economy. Eradicating components of currency notes from circulation in an economy is demonetisation. It is as the processes of components of money are denied the status of legal tender. Consequently, ceased currency notes will not be account as valid currency in an economy. The term ‘demonetization’ is an instrument to shrink Inflation, Black Money, Corruption and terror funding, this step discourages a cash dependent economy in India. Government of India drive towards demonetisation has given a strong push to the popularity of digital banking and made helps with the alternative arrangements of e-banking and e –wallet to trade and commerce. Exploring the demonetisation emergence in an economy and impact on banking services ecosystem dynamics, this study take an abductive approach anchored in over 4 years of case study data regarding. The present study foremost intention is to be analysing the demonetisation impact over banking loans and advances. In this regard the present study is to be examining the pre demonetisation and post demonetisation period.


Author(s):  
ST Nur Tamami ◽  
Faizatul Widat ◽  
Rosita Wahyu Rani

This study aims to understand and analyze the management of natural center learning in early childhood in improving children's cognitive intelligence in Raudlatul Athfal Zainul Hasan, Tambelang Village, Krucil District, Probolinggo Regency. This research uses a qualitative type of case study. Data collection techniques are carried out through interviews, observation and documentation. The data analysis was carried out in a circular manner, starting from the data display, followed by drawing conclusions. The results showed that the learning management of natural centers in improving students' cognitive intelligence was carried out through planned and systematic planning by the teacher with reference to policies that have been determined by the government and existing local policies, followed by implementation of learning activities that try to bring students to the real world and ends with an evaluation based on authentic assessment. 


2019 ◽  
Vol 9 (1) ◽  
pp. 17-32
Author(s):  
Neralla NARSAIAH ◽  

The demonetization footstep by the Government of India twisted complicated influences in the economy. Complete sectors of the economy had faced and produced mixed sensation results over the decision of demonetization. India’s financial services struggled with demonetization; on the other hand, demonetization affects utmost over the banking sector because it is substantial influenced services to transform money circulation in an Indian economy. Eradicating components of currency notes from circulation in an economy is demonetization. It is as the processes of components of money are denied the status of legal tender. Consequently, ceased currency notes will not be account as valid currency in an economy. The term ‘demonetization’ is an instrument to shrink Inflation, Black Money, Corruption and terror funding, this step discourages a cash dependent economy in India. Government of India drive towards demonetization has given a strong push to the popularity of digital banking and made helps with the alternative arrangements of e-banking and e –wallet to trade and commerce. Exploring the demonetization emergence in an economy and impact on banking services ecosystem dynamics, this study take an abductive approach anchored in over 4 years of case study data regarding. The present study foremost intention is to be analyzing the demonetization impact over banking loans and advances. In this regard the present study is to be examining the pre demonetization and post demonetization period


2021 ◽  
Vol 4 (1) ◽  
pp. 118
Author(s):  
Taufik Taufik

This article aims to discuss the dimension of transparency in the process of organizing public services at the Office of Investment and Integrated Services One Door Kolaka Regency. The lack of access from citizens, limited public service information, and various maladministrations that occurred showed not an optimal improvement in the quality of public services in Indonesia. The idea of transparency in public services is that the government should be open with the availability of clear information and provide convenience to citizens in accessing services. this research uses a qualitative approach with a case study. Data is collected through interviews, observations, and documentation. The results of this study show that the process of organizing public services at the Office of Investment and Integrated Services One Door Kolaka Regency has been carried out transparently. Service executors have been open and provide all public service information needed by the community. Access to services can be reached easily by residents. Although some people have difficulty in accessing services online, the implementing officers always help and provide convenience as a form of responsiveness in public services.


2017 ◽  
Vol 10 (2) ◽  
Author(s):  
Lusia Hartanti ◽  
Lulu Setiawati

Small and Medium Enterprises is one of locomotion the economy in Indonesia. It amounted to 56,5 millions units, whereas 99.8% of them are in the micro sector business. This thing causes government have to think the way to help small entrepreneurs to ease their business. INSW is Indonesia's national system which allows making acceleration in import-export process. Research method which is used in this research is case study. Data collected through interviews with small entrepreneur. The results of the study found that small entrepreneurs have not understood and take advantage of the policy that has been determined by the government. They hope that . Para pelaku bisnis mengharapkan the Government to be more proactive about INSW's policy of socialization do who have been there, so they can exploit it.


2021 ◽  
Vol VI (III) ◽  
pp. 1-10
Author(s):  
Sumaira Majeed ◽  
Rizwan Ahmad ◽  
Hina Iqbal

Pakistan is the 6th most populous country in the world. Owing to limited resources, some part of the population lives at an extreme poverty level. The public education system does not fulfil the needs of society. NGOs exist in developing countries in a large number and assist the government in a non-official capacity to contribute to the development of the country. They have to face a large number of challenges. There is a need to investigate the effectiveness of the initiatives completed by different NGOs. The research was based on a mixed-method approach. The design of the study was a case study. Data was collected after the completion of the initiatives of the selected cases. Multiple instruments were used to collect the data. The data of one initiative shows that it is not completed effectively, and the score of the other initiative shows that it is completed effectively. The members faced societal resistance, funding issues. Management of staff, communication gap, overload of work, the willingness of teachers, lack of interest of school staff and accountability issues and different government issues for the relevance of the initiative that must fulfil the needs of the society.


2021 ◽  
Vol 17 (2) ◽  
pp. 249-260
Author(s):  
John Harrington

AbstractThe spread of COVID-19 has seen a contest over health governance and sovereignty in Global South states, with a focus on two radically distinct modes: (1) indicators and metrics and (2) securitisation. Indicators have been a vehicle for the government of states through the external imposition and internal self-application of standards and benchmarks. Securitisation refers to the calling-into-being of emergencies in the face of existential threats to the nation. This paper contextualises both historically with reference to the trajectory of Global South states in the decades after decolonisation, which saw the rise and decline of Third-World solidarity and its replacement by neoliberalism and global governance mechanisms in health, as in other sectors. The interaction between these modes and their relative prominence during COVID-19 is studied through a brief case-study of developments in Kenya during the early months of the pandemic. The paper closes with suggestions for further research and a reflection on parallel trends within Global North states.


Buildings ◽  
2021 ◽  
Vol 11 (6) ◽  
pp. 260
Author(s):  
James Ellis ◽  
David John Edwards ◽  
Wellington Didibhuku Thwala ◽  
Obuks Ejohwomu ◽  
Ernest Effah Ameyaw ◽  
...  

This research explores the failure of competitively tendered projects in the UK construction industry to procure the most suited contractor(s) to conduct the works. Such work may have equal relevance for other developed nations globally. This research seeks to teach clients and their representatives that “lowest price” does not mean “best value”, by presenting a case study of a successfully negotiated tender undertaken by a small-to-medium enterprise (SME) contractor; SME studies are relatively scant in academic literature. By applying the “lessons learnt” principle, this study seeks to improve future practice through the development of a novel alternative procurement option (i.e., negotiation). A mixed philosophical stance combining interpretivism and pragmatism was used—interpretivism to critically review literature in order to form the basis of inductive research to discuss negotiation as a viable procurement route, and pragmatism to analyse perceptions of tendering and procurement. The methods used follow a three-stage waterfall process including: (1) literature review and pilot study; (2) quantitative analysis of case study data; and (3) qualitative data collection via a focus group. Our research underscores the need to advise clients and their representatives of the importance of understanding the scope of works allowed within a tender submission before discounting it based solely on price. In addition, we highlight the failings of competitive tendering, which results in increased costs and project duration once the works commence on site. These findings provide new contemporary insight into procurement and tendering in the construction industry, with emphasis on SME contractors, existing relationships, and open-book negotiation. This research illustrates the adverse effects of early cost estimates produced without first securing a true understanding of project buildability and programming. Our work concludes with a novel insight into an alternative procurement option that involves early SME contractor involvement in an open-book environment, without the need for a third-party cost control.


2021 ◽  
Vol 11 (8) ◽  
pp. 3487
Author(s):  
Helge Nordal ◽  
Idriss El-Thalji

The introduction of Industry 4.0 is expected to revolutionize current maintenance practices by reaching new levels of predictive (detection, diagnosis, and prognosis processes) and prescriptive maintenance analytics. In general, the new maintenance paradigms (predictive and prescriptive) are often difficult to justify because of their multiple inherent trade-offs and hidden systems causalities. The prediction models, in the literature, can be considered as a “black box” that is missing the links between input data, analysis, and final predictions, which makes the industrial adaptability to such models almost impossible. It is also missing enable modeling deterioration based on loading, or considering technical specifications related to detection, diagnosis, and prognosis, which are all decisive for intelligent maintenance purposes. The purpose and scientific contribution of this paper is to present a novel simulation model that enables estimating the lifetime benefits of an industrial asset when an intelligent maintenance management system is utilized as mixed maintenance strategies and the predictive maintenance (PdM) is leveraged into opportunistic intervals. The multi-method simulation modeling approach combining agent-based modeling with system dynamics is applied with a purposefully selected case study to conceptualize and validate the simulation model. Three maintenance strategies (preventive, corrective, and intelligent) and five different scenarios (case study data, manipulated case study data, offshore and onshore reliability data handbook (OREDA) database, physics-based data, and hybrid) are modeled and simulated for a time period of 20 years (175,200 h). Intelligent maintenance is defined as PdM leveraged in opportunistic maintenance intervals. The results clearly demonstrate the possible lifetime benefits of implementing an intelligent maintenance system into the case study as it enhanced the operational availability by 0.268% and reduced corrective maintenance workload by 459 h or 11%. The multi-method simulation model leverages and shows the effect of the physics-based data (deterioration curves), loading profiles, and detection and prediction levels. It is concluded that implementing intelligent maintenance without an effective predictive horizon of the associated PdM and effective frequency of opportunistic maintenance intervals, does not guarantee the gain of its lifetime benefits. Moreover, the case study maintenance data shall be collected in a complete (no missing data) and more accurate manner (use hours instead of date only) and used to continuously upgrade the failure rates and maintenance times.


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