scholarly journals Administrasi Keuangan

2020 ◽  
Author(s):  
Ratih Aulia Gusmar
Keyword(s):  
Financial Management ◽  
Public Services ◽  
Low Cost ◽  
The Public ◽  
Use Of Resources ◽  
Professional Management ◽  
Financial Management System ◽  
Public Costs ◽  
Democratic Life ◽  
Financial Administration

To realize quality education, there needs to be a thorough and professional management of the resources available in educational institutions. One resource that needs to be managed properly in education is financial matters. In this context, finance is a source of funds that are urgently needed by schools as a tool to complement various learning facilities and infrastructure in schools, improve teacher welfare, services and the implementation of supervision programs. An indication of the success of regional autonomy is an increase in services and better public welfare, an increasingly democratic life, justice, equity, and harmonious relations between the center and the regions and between regions. This situation will only be achieved if the region can manage its government including financial administration. A good financial management system will benefit the effectiveness of public services by providing targeted services, improving the quality of public services, low cost of services due to the loss of inefficiency and savings in the use of resources, allocation of expenditure that is more oriented to the public interest, and increasing public costs awareness as the root of the implementation of public accountability.

scholarly journals A Systematic Review of Indicators for Evaluating the Effectiveness of Digital Public Services

Information ◽  
2020 ◽  
Vol 11 (10) ◽  
pp. 472 ◽  
Author(s):  
Glauco Vitor Pedrosa ◽  
Ricardo A. D. Kosloski ◽  
Vitor G. de Menezes ◽  
Gabriela Y. Iwama ◽  
Wander C. M. P. da Silva ◽  
...  
Keyword(s):  
Systematic Review ◽  
Public Sector ◽  
Public Services ◽  
Good Governance ◽  
Quality Standards ◽  
Systematic Research ◽  
Digital Government ◽  
The Public ◽  
Use Of Resources ◽  
Technical Factors

Effectiveness is a key feature of good governance, as the public sector must make the best use of resources to comply with the needs of the population. Several indicators can be analyzed to evaluate the effectiveness of a service. This study analyzes theoretical references and presents a systematic research of indicators to assess the effectiveness of digital public services in the perspective of the user. First, a literature review was carried out to identify the most common indicators employed to evaluate effectiveness in the public sector; then, the perception of academics and professionals regarding digital government was assessed to analyze the relevance of these indicators. As a result, two groups of indicators were found: technical factors based on service quality and usefulness of the service. This work contributes to enrich the discussion on how to create an effective model to evaluate the effectiveness of public services to guarantee quality standards and comply with the expectations of users.

scholarly journals ANALISIS SERAPAN ANGGARAN BELANJA PEMERINTAH KABUPATEN ACEH TENGAH

2019 ◽  
Vol 4 (1) ◽  
pp. 31-43
Author(s):  
Ruhmaini Ruhmaini ◽  
Syukriy Abdullah ◽  
Darwanis Darwanis
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Public Services ◽  
Secondary Data ◽  
The Public ◽  
Expenditure Function ◽  
District Government ◽  
Management Issues

 Local governments have an important role in optimizing local financial management to improve public services to the public. One of the most common financial management issues is the absorption of budget in District Revenue and Expenditure Budgets (APBK) at the end of budget year is often below target or lower than its budget. This will result in the loss of spending benefits because the allocated funds cannot be fully utilized, which means there is iddle money. This study aims to analyze the absorption of budget of the Aceh Tengah District Government based on the type of expenditure, function and its organization. The secondary data obtained from the Qanun of  about the Responsibility and its Implementation of APBK Aceh Tengah for the years 2012-2015 . The results showed that the budget absorption based on the type of expenditure, function and organization fluctuated every year. The average budget absorption from 2012 to 2015 is based on the type of expenditure of 87.03%, the average absorption of expenditure by function of 93.32%, and the average uptake of expenditure by the organization of 94.44%.Pemerintah daerah memiliki peran penting dalam mengoptimalkan pengelolaan keuangan daerah untuk meningkatkan pelayanan publik kepada masyarakat. Salah satu masalah pengelolaan keuangan yang sering ditemui adalah serapan anggaran belanja daerah pada APBK diakhir tahun anggaran seringkali berada dibawah target atau lebih rendah dibandingkan dengan anggarannya. Hal ini akan mengakibatkan hilangnya manfaat belanja karena dana yang dialokasikan ternyata tidak semuanya dapat dimanfaatkan, yang artinya terjadi iddle money. Penelitian ini bertujuan untuk menganalisis serapan anggaran belanja Pemerintah Kabupaten Aceh Tengah berdasarkan jenis belanja, berdasarkan fungsi dan berdasarkan organisasi. Data yang dianalisis terdiri dari data sekunder yang diperoleh dari qanun APBK Aceh Tengah tahun 2012-2015. Hasil penelitian menunjukkan bahwa serapan anggaran belanja bedasarkan jenis belanja, fungsi dan organisasi berfluktuatif setiap tahunnya. Rata-rata serapan anggaran dari tahun 2012 sampai dengan 2015 berdasarkan jenis belanja sebesar 87,03%, rata-rata serapan belanja berdasarkan fungsi sebesar 93,32%, dan rata-rata serapan belanja berdasarkan organisasi sebesar 94,44%.Keywords: budget absorpsion, expenditure type, expenditure function, organization.

scholarly journals Analisis Sistem Pengelolaan Keuangan Produk Pembiayaan Syariah Dengan Akad Murabahah

2020 ◽  
Vol 1 (2) ◽  
pp. 150-161
Author(s):  
Wahid Wachyu Adi Winarto ◽  
Fatimatul Falah
Keyword(s):  
Qualitative Research ◽  
Financial Management ◽  
Management System ◽  
Secondary Data ◽  
Microfinance Institutions ◽  
Savings And Loans ◽  
The Public ◽  
Savings And Loan ◽  
Financial Management System

Cooperatives for Savings and Loans and Sharia Financing are microfinance institutions that collect funds from the public and distribute them to people who need these funds. The purpose of this study was to determine the financial management system of sharia financing with the murabahah contract in the Baitut Tamwil Tazakka Islamic Savings and Loan Cooperative. This research is qualitative research using interview and documentation methods and obtained primary and secondary data results. The results of this study are that the murabahah contract is one of the most dominant contracts in the Baitut Tamwil Tazakka Sharia Savings and Loan Cooperative. Among the products are funding and financing products. In non-performing financing or bad credit, it is known from Non-Performing Financing 0.4%, so to avoid this, the Saving and Loan and Sharia Financing Cooperatives use the 5C principles, namely Character, Capacity, Capital, Collateral, and Condition.

scholarly journals ANALISIS SERAPAN ANGGARAN BELANJA PEMERINTAH KABUPATEN ACEH TENGAH

2019 ◽  
Vol 4 (1) ◽  
pp. 31-43
Author(s):  
Ruhmaini Ruhmaini ◽  
Syukriy Abdullah ◽  
Darwanis Darwanis
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Public Services ◽  
Secondary Data ◽  
The Public ◽  
Expenditure Function ◽  
District Government ◽  
Management Issues

 Local governments have an important role in optimizing local financial management to improve public services to the public. One of the most common financial management issues is the absorption of budget in District Revenue and Expenditure Budgets (APBK) at the end of budget year is often below target or lower than its budget. This will result in the loss of spending benefits because the allocated funds cannot be fully utilized, which means there is iddle money. This study aims to analyze the absorption of budget of the Aceh Tengah District Government based on the type of expenditure, function and its organization. The secondary data obtained from the Qanun of  about the Responsibility and its Implementation of APBK Aceh Tengah for the years 2012-2015 . The results showed that the budget absorption based on the type of expenditure, function and organization fluctuated every year. The average budget absorption from 2012 to 2015 is based on the type of expenditure of 87.03%, the average absorption of expenditure by function of 93.32%, and the average uptake of expenditure by the organization of 94.44%.Pemerintah daerah memiliki peran penting dalam mengoptimalkan pengelolaan keuangan daerah untuk meningkatkan pelayanan publik kepada masyarakat. Salah satu masalah pengelolaan keuangan yang sering ditemui adalah serapan anggaran belanja daerah pada APBK diakhir tahun anggaran seringkali berada dibawah target atau lebih rendah dibandingkan dengan anggarannya. Hal ini akan mengakibatkan hilangnya manfaat belanja karena dana yang dialokasikan ternyata tidak semuanya dapat dimanfaatkan, yang artinya terjadi iddle money. Penelitian ini bertujuan untuk menganalisis serapan anggaran belanja Pemerintah Kabupaten Aceh Tengah berdasarkan jenis belanja, berdasarkan fungsi dan berdasarkan organisasi. Data yang dianalisis terdiri dari data sekunder yang diperoleh dari qanun APBK Aceh Tengah tahun 2012-2015. Hasil penelitian menunjukkan bahwa serapan anggaran belanja bedasarkan jenis belanja, fungsi dan organisasi berfluktuatif setiap tahunnya. Rata-rata serapan anggaran dari tahun 2012 sampai dengan 2015 berdasarkan jenis belanja sebesar 87,03%, rata-rata serapan belanja berdasarkan fungsi sebesar 93,32%, dan rata-rata serapan belanja berdasarkan organisasi sebesar 94,44%.Keywords: budget absorpsion, expenditure type, expenditure function, organization.

scholarly journals Sealing Leakages of Public Funds Abuse: The Malawi “Cashgate” Case

2015 ◽  
Vol 1 (2) ◽  
pp. 38 ◽  
Author(s):  
Byson B. Majanga
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Financial Management ◽  
The Public ◽  
Public Resource ◽  
Changing Roles ◽  
Leading Position ◽  
Financial Management System ◽  
Audit Reports

The accountancy profession subscribes to the values of accountability, integrity, honesty, accuracy among others and that is the reason accountants are required in any field of work to provide an independent report of how the resources are deployed to bring the outcome and assess if indeed the outcome from the use of such resources is as it had been expected by all the stakeholders. This requirement is common to all sectors of the economy, whether in the public or private sector. The paper discusses the changing role of the accountant in the public sector in response to the growing concerns of public resource abuse. Africa, Malawi in particular, has been a victim of gross resource abuse by public officers through among others fraud, corruption, theft and gross mismanagement. Malawi has recently been rated highly in terms of corrupt practices with the public sector taking a leading position leading to gross mismanagement of public resources since the dawn of democracy in 1994. The study takes a look at the changing roles of an accountant in the public sector where the control environment in the financial management system, and the political will of those in charge of the public sector, are not the same as those in the private sector. The accounting weaknesses or challenges as revealed by the reviewed audit reports are scrutinised and the role of the accountant with respect to each challenge is reviewed and recommendations suggested which if implemented, may block the future recurrence of such weaknesses in the financial management systems in the public sector.

scholarly journals Back to Basics

2019 ◽  
pp. 141-150
Author(s):  
David Edward Schmersal ◽  
Kaeley McMahan ◽  
Gerrit Van Dyk
Keyword(s):  
Graduate Students ◽  
Interest Group ◽  
Public Services ◽  
Low Cost ◽  
Research Trends ◽  
Research Needs ◽  
New Faculty ◽  
The Public

In order to fulfill our mission, theological librarians need to anticipate research needs of graduate students and faculty whose work often entails asking new questions, forming new connections, and seeking new avenues of inquiry that may lie beyond our subject expertise. What low-cost sources and tools are available that allow librarians to monitor research trends in relevant disciplines and thereby prepare ourselves to support those pursuing emerging research trajectories? How do we form the connections with current and incoming graduate students and new faculty that will enable us to anticipate their research needs? Experienced public services librarians will facilitate a conversation to address these and related questions. This session is sponsored by the Public Services Interest Group (PSIG).

Research on the Application of Agile Financial Chain in the Development of Financial Management System

2014 ◽  
Vol 926-930 ◽  
pp. 3906-3909
Author(s):  
Hua Lin Tan
Keyword(s):  
Information System ◽  
Information Flow ◽  
Financial Management ◽  
Material Flow ◽  
Management System ◽  
Low Cost ◽  
Economic Benefits ◽  
Fund Flow ◽  
Systematic Planning ◽  
Financial Management System

As the information technology keeps on accelerating nowadays, more and more enterprises introduces financial management system to enhance their competing competence. For the enterprises, the values of applying financial management system lie in uniting the fund flow, material flow and information flow, speeding up the respond to the market and improving the efficient and economic benefits by using the functions of systematic planning, controlling, etc, combining the optimized enterprise process and allocating all kinds of recourses effectively. Financial management system provides important information for management and decision-making of the enterprises by integrating with other subsystems. Meanwhile, the rapid-changing market environment requires the enterprises’ information system can responds to the changes of every aspects, so as to support their own behavioral agility, which means the agility of the information system is needed. Therefore, when conducting financial management system, the enterprises must take a dynamic, flexible and low-cost financial business as the basis, in order to ensure the agility of the financial management system, and thereby achieve the agility of the enterprises.

scholarly journals ANALISIS SERAPAN ANGGARAN BELANJA PEMERINTAH KABUPATEN ACEH TENGAH

2019 ◽  
Vol 4 (1) ◽  
pp. 31-43
Author(s):  
Ruhmaini Ruhmaini ◽  
Syukriy Abdullah ◽  
Darwanis Darwanis
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Public Services ◽  
Secondary Data ◽  
The Public ◽  
Expenditure Function ◽  
District Government ◽  
Management Issues

 Local governments have an important role in optimizing local financial management to improve public services to the public. One of the most common financial management issues is the absorption of budget in District Revenue and Expenditure Budgets (APBK) at the end of budget year is often below target or lower than its budget. This will result in the loss of spending benefits because the allocated funds cannot be fully utilized, which means there is iddle money. This study aims to analyze the absorption of budget of the Aceh Tengah District Government based on the type of expenditure, function and its organization. The secondary data obtained from the Qanun of  about the Responsibility and its Implementation of APBK Aceh Tengah for the years 2012-2015 . The results showed that the budget absorption based on the type of expenditure, function and organization fluctuated every year. The average budget absorption from 2012 to 2015 is based on the type of expenditure of 87.03%, the average absorption of expenditure by function of 93.32%, and the average uptake of expenditure by the organization of 94.44%.Pemerintah daerah memiliki peran penting dalam mengoptimalkan pengelolaan keuangan daerah untuk meningkatkan pelayanan publik kepada masyarakat. Salah satu masalah pengelolaan keuangan yang sering ditemui adalah serapan anggaran belanja daerah pada APBK diakhir tahun anggaran seringkali berada dibawah target atau lebih rendah dibandingkan dengan anggarannya. Hal ini akan mengakibatkan hilangnya manfaat belanja karena dana yang dialokasikan ternyata tidak semuanya dapat dimanfaatkan, yang artinya terjadi iddle money. Penelitian ini bertujuan untuk menganalisis serapan anggaran belanja Pemerintah Kabupaten Aceh Tengah berdasarkan jenis belanja, berdasarkan fungsi dan berdasarkan organisasi. Data yang dianalisis terdiri dari data sekunder yang diperoleh dari qanun APBK Aceh Tengah tahun 2012-2015. Hasil penelitian menunjukkan bahwa serapan anggaran belanja bedasarkan jenis belanja, fungsi dan organisasi berfluktuatif setiap tahunnya. Rata-rata serapan anggaran dari tahun 2012 sampai dengan 2015 berdasarkan jenis belanja sebesar 87,03%, rata-rata serapan belanja berdasarkan fungsi sebesar 93,32%, dan rata-rata serapan belanja berdasarkan organisasi sebesar 94,44%.Keywords: budget absorpsion, expenditure type, expenditure function, organization.

scholarly journals Economic development and institutions in Mozambique: Factors affecting public financial management

2020 ◽  
Author(s):  
António S. Cruz ◽  
Fausto J. Mafambissa
Keyword(s):  
Economic Development ◽  
Financial Management ◽  
Management System ◽  
Separation Of Powers ◽  
Growth Strategy ◽  
Inclusive Development ◽  
Factors Affecting ◽  
The Public ◽  
Public Financial Management ◽  
Financial Management System

Mozambique has achieved incipient but still fragile socio-economic development since 1975. The public financial management system has been reformed and improved, but its performance has weakened since 2013. Applying an institutional economics approach, we have identified the economic growth strategy, the separation of powers principle, and the degree of decentralization as key factors affecting the public financial management system. As the current strategy based on natural resources seems to be failing, we suggest an alternative balanced growth strategy in the context of an effective democratic political system. It would entail the identification of policy priorities required for fostering sustainable and inclusive development.

Sign in / Sign up

Export Citation Format

Share Document