scholarly journals administrasi keuangan

2020 ◽  
Author(s):  
Mustika

financial administration is a process or all activities related to the financial goals that aim to achieve certain goals that have been fixed in an organization and later there must be financial reports that are given at the end of the activity. Financial Administration Process include the preparation of the RPS , preparation of RKAS: RKAS is a detailed plan of funding and program funding for one year, and official school budget documents are approved by the school principal and endorsed by the world of education intended for state schools and education delivery for private schools, and the RKAS period is valid for one academic year to come consisting of income and expenses. Is a report of all activities that will be carried out in the implementation of financial management in schools and reported in accordance with established procedures.)

2020 ◽  
Author(s):  
Ditri Wily Mandayanti ◽  
Hade Afriansyah

The purpose of writing this article is to find out how important financial administration greatly influences the objectives and processes in financial administration education is the management which includes all activities related to finance to achieve the goals of a particular organization or company. With good financial administration, a more comfortable and productive working atmosphere will be created. Through financial management activities, funding needs for school activities can be planned, sought for procurement, recorded transparently, and used to finance the implementation of school programs effectively and efficiently. With good financial administration, a more comfortable and productive working atmosphere will be created. The financial administration process includes the preparation of School Development Plans (RPS) which is one form of one of the most important functions of school management, which must be owned by schools to be used as a guide in organizing education in schools, both for the long term (20 years), middle ( 5 years) or short (one year); preparation of RKAS, use and accountability. In addition, in financial administration there is examination and reporting.


Author(s):  
Mohammad Rizal

The MSME sector has a vital role in supporting the economy of Malang Regency. The factor that makes it difficult for MSMEs to access Islamic banking financing is an unorganized financial administration system characterized by operational costs inseparable from household expenses. Technical constraints make MSME owners less concerned about their long-term business goals or strategic plans. Karangsuko Village, located in the Malang Regency area, most of the population still relies on the MSME sector as a livelihood. This service aims to make MSME actors understand financial management, sharia accounts, financing rules from Islamic banks, preparation of financial reports, and the formation of proposals for submitting financing to Islamic banks.


2021 ◽  
Vol 6 (10) ◽  
pp. 1806-1815
Author(s):  
Mohammad Rizal ◽  
Muhammad Ridwan Basalamah ◽  
Arini Fitria Mustapita

The MSMEs sector has a very important role in supporting the economy of Malang Regency. However, MSMEs have difficulty obtaining access to Islamic banking financing because of a few reasons: their management lacks a good financial administration system, business management is still manual and traditional, and most MSME owners are unable to separate the operational money for their households and businesses. These technical constraints make the owner think less about the goals or long-term strategic plans of his business. In Karangsuko Village, most of its population still rely on the MSMEs sector as a means of livelihood. This service aims to make MSMEs actors understand financial management, sharia accounts, financing rules from Islamic banks, preparation of financial reports, and drafting financing proposals to Islamic banks. This activity was implemented using the RRA (Rapid Rural Appraisal) method. With the systematic implementation of service activities by a team of lecturers at the Islamic University of Malang, the percentage of participants' understanding before and after the assistance was 18% and 87.20% respectively.


2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Moh. Hudi Setyobakti

Business Unit of Village Unit or Bumdesa is mandate of Law no. 6 Year 2014 on the Village. The establishment of BUMDesa is an effort to accommodate all activities in the field of economy and / or public services managed by the village and / or inter-village cooperation. The regulation on BUMDesa is regulated through Village Regulations. Bumdesa Gesang Sejahtera was established in 2017, with a legal umbrella of village law. The effort developed by Bumdesa is based on the potential of agriculture and other sectors that have become embryos before. Businesses managed by Bumdesa include; (1) agriculture with organic rice production and fertilizer business, organic agricultural medicine, (2) waste transportation services, (3) HIPPA water service. The problem faced by Bumdesa Gesang Sejahtera as a partner is not yet optimal financial management Bumdesa, which consists of planning, implementation, administration and financial accountability. The pressing issue is financial administration, where Bumdesa has not been able to present financial reports and report to the Village Government. Devotion is done, is training and mentoring activities on (1) standardization of financial format, (2) process of preparation of financial statement, (3) OJT prepare financial report. The output of this devotion is the management capability for the operational operators in the process of administration and financial reporting Bumdesa covers the aspects of cognitive, psychomotor and affective.


2020 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Yudith Pius Stevan Kaunang

Government Regulation (or Peraturan Pemerintah-PP) Number 58 of year 2005 concerns Regional Financial Management and Regulation of the Minister of Home Affairs (or Permendagri) Number 13 of 2006 concerning Regional Financial Management Guidelines as amended several times, most recently by Permendagri Number 21 of 2011 it is stated that regional finance is managed in an orderly manner, obeying the laws and regulations, efficiently, economically, effectively, transparently, and responsibly by paying attention to the principles of justice, propriety, and benefits to society.Financial management in the regions requires a reliable application, which is an application that can process data (input) and produce information (output) to assist management in making decisions, and can produce financial reports and other financial information more comprehensively, includes information about the regional financial position, financial performance conditions, and accountability of local governments.In term to optimize the performance of regional financial management,the Financial and Development Supervisory Agency (or Badan Pengawasan Keuangan dan Pembangunan) has responded positively through the development of a financial SIMDA application program. This SIMDA financial application has been integrated starting from the budgeting function, regional financial administration functions, to the accounting and reporting functions.The type of data used in this study is, Qualitative Data is data obtained from the technique of gathering through a Questionnaire.This data collection was carried out on 48 Regional Work Units in the Minahasa Regency. The results of this study indicate that competency, motivation and organizational commitment have a significantly positive and partially significant impact on performance of financial management.


2020 ◽  
Vol 3 (1) ◽  
pp. 18-22
Author(s):  
Neny Tri Indrianasari

This Community Service Activity is expected to provide the following outcomes for partners understanding partners in financial management, implementation of financial reports in accordance with SAK EMKM. The implementation of this Community Service (PKM) activity is carried out using the lecture, tutorial and discussion methods. Based on the results of the implementation of activities that have been carried out, there are several things that can be concluded from this Community Service activity, namely a. The training that was carried out was able to increase the desire to learn more deeply about financial recording activities in particular and increase the ability to do business in general. b. Training participants are able to explain and understand basic accounting concepts, accounting cycles and accounting information systems, c. The training participants still have a lot to learn and practice in preparing financial reports based on SAK EMKM.


2014 ◽  
Vol 44 (3) ◽  
pp. 495-499 ◽  
Author(s):  
Eric Dal Moro ◽  
Joseph Lo

AbstractIn the industry, generally, reserving actuaries use a mix of reserving methods to derive their best estimates. On the basis of the best estimate, Solvency 2 requires the use of a one-year volatility of the reserves. When internal models are used, such one-year volatility has to be provided by the reserving actuaries. Due to the lack of closed-form formulas for the one-year volatility of Bornhuetter-Ferguson, Cape-Cod and Benktander-Hovinen, reserving actuaries have limited possibilities to estimate such volatility apart from scaling from tractable models, which are based on other reserving methods. However, such scaling is technically difficult to justify cleanly and awkward to interact with. The challenge described in this editorial is therefore to come up with similar models like those of Mack or Merz-Wüthrich for the chain ladder, but applicable to Bornhuetter-Ferguson, mix Chain-Ladder and Bornhuetter-Ferguson, potentially Cape-Cod and Benktander-Hovinen — and their mixtures.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Agrippa Madoda Dwangu ◽  
Vimbi Petrus Mahlangu

PurposeThe purpose of this article is to investigate the effectiveness of accountability mechanisms employed in financial management practices of school principals in the Eastern Cape Provincial Department of Education. The strengths and weaknesses of the systems and mechanisms of the processes to hold school principals accountable are explored in detail in this study. The argument that this article seeks to advance is that accountability of the school principal to the school governing body (SGB) does not yield the best results in terms of efficiency. It creates a loose arrangement in terms of which the school principal takes part in financial mismanagement in schools.Design/methodology/approachData collection was made through semi-structured interviews whose purpose was to draw experiences from SGBs, particularly the finance committees who are in fact the sub-committees of the SGBs; as well as literature review. The finance committee is made up of the chairperson of the SGB, the secretary of the SGB, the treasurer of the SGB, and the financial officer who is a clerk responsible for the keeping and the management of financial records of the school. The process started with semi-structured interviews, then transcribing, coding, developing themes, making meaning of the themes and subsequently developing a principle.FindingsMechanisms employed by schools and the Department of Education to hold principals accountable for their financial management practices fail to make them fully accountable and effectively face the consequences of acts on their part that are illegal and unlawful. The mechanisms need a great deal of overhauling. The argument that this article seeks to advance is that this account of the school principal to the SGB does not yield the best results in terms of efficiency. It creates a loose arrangement in terms of which the school principal easily gets away with a crime when financial mismanagement occurs in the school.Research limitations/implicationsParticipants could possibly not be comfortable and willing, to tell the truth as it is. Participants might have the fear that telling the truth could land them in trouble with the law. Whilst participants were assured by the researchers of their anonymity and the confidentiality of the information given by them, there was no guarantee that the fear of being exposed would subdue completely. There was also a possibility that some participants would not be willing to say the truth as it is for fear of being victimised by other participants for exposing the status quo in their schools.Practical implicationsThe findings and recommendations from this study may be used by the Department of Basic Education as a source of information for policymakers and stakeholders to understand the effectiveness of their mechanisms to ensure the accountability of school principals on issues of financial management. On the basis of this study, policymakers will then be able to revisit their policies for the purpose of strengthening them. The principal is therefore responsible for the day-to-day administration and management of school funds because of this mandatory delegation. However, when things go wrong, it is the SGB that is held liable.Social implicationsSchool principals hold dual accountability in terms of which they are accountable to the employer only in so far as their professional responsibilities are concerned on financial management in the first instance. They are by no means accounting officers in schools. In the second instance, they are fully accountable to the SGB for issues relating to financial management. Section 16A of SASA lists the functions and responsibilities for which the principal as an employee of the Department of Basic Education, and in his official capacity as contemplated in Sections 23(1) and 24(1) (j) of the same Act, is accountable to the head of department (HOD).Originality/valueThe study provides a theoretical and empirical contribution to the existing literature on the effectiveness of the mechanisms employed to ensure the accountability of school principals in their financial management practices in schools. It offers practical recommendations putting in place mechanisms that effectively hold school principals wholly accountable for their financial management practices in schools. Most of the time, it is easy for the principal to get away with a crime even in instances where he or she is called upon to account for alleged financial mismanagement.


2020 ◽  
Author(s):  
Mega Indriani

This article aims to explain the material on financial administration in order to increase understanding and insight about financial administration. In this article the authors use the method of iterature study by collecting material from various sources direcly related to financial administration. In this article it can be concluded that financial management is one of the substance of school mangement which also determines the course of educational activities in schools. In general financial management activities are carried out throuhg the prosesses of planning, organizing, directing, coordinating, supervising, and controlling. In this case the teacher also has a big hand in managing this financial administration.


2021 ◽  
Author(s):  
Fabio Calefato ◽  
Marco Aurelio Gerosa ◽  
Giuseppe Iaffaldano ◽  
Filippo Lanubile ◽  
Igor Fabio Steinmacher

Abstract Several Open-Source Software (OSS) projects depend on the continuity of their development communities to remain sustainable. Understanding how developers become inactive or why they take breaks can help communities prevent abandonment and incentivize developers to come back. In this paper, we propose a novel method to identify developers’ inactive periods by analyzing the individual rhythm of contributions to the projects. Using this method, we quantitatively analyze the inactivity of core developers in 18 OSS organizations hosted on GitHub. We also survey core developers to receive their feedback about the identified breaks and transitions. Our results show that our method was effective for identifying developers’ breaks. About 94% of the surveyed core developers agreed with our state model of inactivity; 71% and 79% of them acknowledged their breaks and state transition, respectively. We also show that all core developers take breaks (at least once) and about a half of them (~ 45%) have completely disengaged from a project for at least one year. We also analyzed the probability of transitions to/from inactivity and found that developers who pause their activity have a ~ 35 to ~ 55% chance to return to an active state; yet, if the break lasts for a year or longer, then the probability of resuming activities drops to ~ 21–26%, with a ~ 54% chance of complete disengagement. These results may support the creation of policies and mechanisms to make OSS community managers aware of breaks and potential project abandonment.


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