scholarly journals ANALISIS SISTEM AKUNTANSI KLAIM JAMINAN KECELAKAAN KERJA (JKK) BAGI APARATUR SIPIL NEGARA PADA PT. DANA TABUNGAN DAN ASURANSI PEGAWAI NEGERI (PERSERO) KANTOR CABANG MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Chicilia C. Tasikrede ◽  
Jullie J. Sondakh ◽  
I Gede Suwetja
Keyword(s):  
System Analysis ◽  
Occupational Injuries ◽  
National Development ◽  
Successful Implementation ◽  
Accounting System ◽  
Disability Benefits ◽  
Working Mechanism ◽  
Public Servants ◽  
State Apparatus ◽  
Work Accident

            The successful implementation of the tasks of government and national development depends on the working mechanism of state apparatus employees. State Civil Apparatus (ASN) as an element of state apparatus, state servants and public servants have a very important role in implementing national development. On the basis of these circumstances is required efforts to improve welfare, both in the period of active and in retirement. Work Accident Assurance (JKK) is protection against occupational injuries or illnesses in the form of care, compensation, and disability benefits. The purpose of this study is to know the accounting system of work accident assurance claim. The object of this research is the accounting system of claim work accident assurance at PT.Taspen (Persero) KC Manado. The method used is descriptive qualitative analysis. From the accounting system analysis of work accident assurance claim conducted by the author at PT. Taspen (Persero) KC Manado obtained the result that the accounting system of work accident assurance claim that has been implemented effectively and in accordance with existing procedures, seen with the clear separation of duties between the relevant functions and authorization of the authorized party for transactions of payment claim.Keywords: Accounting System, Work Accident Warranty Claim, ASN

scholarly journals PENGARUH MUTASI PEGAWAI TERHADAP MOTIVASI KERJA APARATUR SIPIL NEGARA DI KANTOR BADAN KEPEGAWAIAN DAERAH (BKD) KABUPATEN NIAS BARAT

2021 ◽  
Vol 1 (1) ◽  
pp. 40-56
Author(s):  
Darma Manalu
Keyword(s):  
Work Motivation ◽  
Negative Impact ◽  
Positive Impact ◽  
Objective Assessment ◽  
National Development ◽  
The State ◽  
Perfect State ◽  
Public Servants ◽  
State Apparatus ◽  
The Government

The State Civil Apparatus (ASN), which is the State Apparatus that organizes the government in carrying out national development, is the backbone of the government. The  smooth running of government and the implementation of national development depends on the perfection of the state apparatus both at the central and regional levels. In order to achieve the national goals as stated above, it is necessary to have a State Civil Apparatus who is full ofwillingness and obedience to Pancasila, the 1945 Constitution, the State and the Government and is united, has good mentality, is authoritative, strong, efficient, clean, of high quality and aware of their responsibilities as elements of the State Apparatus, State servants and public servants. To realize the perfect State Civil Apparatus as intended above, the Civil Apparatus needs to be fostered as well as possible. One form of fostering the State Civil Apparatus is Mutation as an incarnation or embodiment of organizational dynamics which is used as a way to achieve organizational goals. In the implementation of mutations, it must be based on an objective assessment considering that the transfer system is intended to provide opportunities for State Civil Apparatus to develop their potential. The work motivation of the State Civil Apparatus can also decrease if the superiors do not pay attention to the interests of their subordinates. This will reduce the work motivation of both the State Civil Apparatus. Indicators of declining morale include: low productivity, high employee absenteeism, and others. Thus, it will certainly affect the work motivation of employees in an organization. Mutation will have a positive impact on employees, such as increasing work morale. However, if the mutation is carried out without paying close attention and without being based on convincing arguments, the mutation will have a negative impact on the employee and the organization.  

The First Decade of Effort: Progress Toward a Hospital Information System at the UCLA Hospital, Los Angeles, California

1970 ◽  
Vol 09 (02) ◽  
pp. 75-80
Author(s):  
B. G. Lamson ◽  
W. S. Russell ◽  
J. Fullmore ◽  
W. E. Nix
Keyword(s):  
Los Angeles ◽  
Medical Record ◽  
Communication Systems ◽  
The United States ◽  
Computer Applications ◽  
Record Management ◽  
Successful Implementation ◽  
Accounting System ◽  
Accrual Accounting ◽  
Medical Specialties

Total information and communication systems within hospitals have been designed, but successful complete implementation, to date, has not been achieved. Limited applications with both patient medical data, notably in the clinical laboratories, and in the hospital accounting offices have been numerous. Although total programs are not yet a reality, it is apparent that the computer will serve ultimately many communication requirements, both medical and financial, within the hospital.Sound hospital management requires that costs of all component operations be known in order that value judgments concerning worth and efficiency may be made. Accrual accounting systems which match revenue and expense over the same time period are a prerequisite. Cash and modified cash hospital accounting cannot provide current reliable data for sound decision making.Costs of hospital operations cannot be evaluated unless related to the characteristics of the patient service load. Average per diem costs mean little except when large similar populations of patients are being compared. A modern hospital accrual accounting system should be able to provide information concerning the costs of caring for specific diseases in patients with known age and sex and disease severity characteristics. Without information of this type, it will not be possible to objectively evaluate alternative systems of financing and organizing patient care.Medical record management offers the promise of prospective use of patient disease information in the planning and scheduling of facilities. The prose content of medical record summaries, such as diagnostic statements in tissue pathology, radiology, and admission and discharge diagnoses, may be susceptible to non-coded, full prose input into computer controlled diagnostic files. Thesauri in the several medical specialties will be necessary for this achievement.There is little immediate prospect for complete hospital communication systems that can be made available as a package to any hospital without substantial local alteration. Pilot projects in teaching centers should be viewed for the time being as opportunities to define objectives, evaluate feasibility, and determine degree of risk and expense.A brief survey of applications in the United States which have been successfully implemented or which appear suitable for successful implementation is recorded.Eleven general principles which have been associated with successful implementation of computer applications within the UCLA Hospital are enumerated.

SISTEM PENGANGGARAN PENDIDIKAN TINGGI DARI OLD PUBLIC MANAGEMENT MENUJU NEW PUBLIC MANAGEMENT

1970 ◽  
Vol 2 (2) ◽  
pp. 127-142
Author(s):  
A. Budi Santosa
Keyword(s):  
Higher Education ◽  
Financial Management ◽  
Public Management ◽  
Good Governance ◽  
National Development ◽  
Development Planning ◽  
Planning System ◽  
Successful Implementation ◽  
Service Agency ◽  
Legal Entity

Budget implementation in government agencies has not been effective even though legislation has mandated that performance-based budgeting should be implemented gradually starting in 2005. Some researches on budgeting found a disregard for the prerequisites for the successful implementation of performance-based budgeting, which includes participation, competence, and the clear documents and budgeting procedures. In Indonesia, the reform of budgeting begins with the issuance of Act No. 17 of 2003 on State Finance and Act No. 25 of 2004 on National Development Planning System, which is a product of legislation that became a milestone of reform in national planning and budgeting. In universities in Indonesia budget management system changes begins to be applied especially after the implementation of autonomy in the management of higher education institutions, namely since the issuance of Government Regulation on Higher Education as State-Owned Legal Entity (BHMN), Public Service Agency (BLU), even the latter leads to the State University-Owned Legal Entity(PTN-BH). The change of financial management is not without reason, but is intended to more financial management of performance-oriented, transparent and accountable, the estuary of the increasing good governance. Pelaksanaan anggaran di instansi pemerintah selama ini belum efektif, padahal undang-undang telah mengamanatkan bahwa pelaksanaan penganggaran berbasis kinerja hendaknya dapat dilaksanakan secara bertahap mulai tahun 2005. Beberapa hasil penelitian tentang penganggaran menunjukan adanya pengabaian terhadap prasayarat keberhasilan pelaksanaan penganggaran berbasis kinerja, yang antara lain ditentukan oleh faktor-faktor pendukung seperti partisipasi, kompetensi, dan adanya kelengkapan dokumen dan prosedur penganggaran secara jelas. Di Indonesia, reformasi bidang penganggaran diawali dengan terbitnya Undang-undang Nomor 17 Tahun 2003 tentang Keuangan Negara Undangundang Nomor 25 Tahun 2004 tentang Sistem Perencanaan Pembangunan Nasional merupakan produk undang-undang yang menjadi tonggak sejarah reformasi di bidang perencanaan dan penganggaran nasional. Di lingkungan perguruan tinggi Indonesia perubahan sistem manajemen anggaran mulai diterapkan terutama setelah dilaksanakannya otonomi dalam pengelolaan lembaga pendidikan tinggi, yaitu sejak diterbitkannya Peraturan Pemerintah tentang Perguruan Tinggi sebagai BHMN, BLU, bahkan yang terakhir ini mengarah pada PTN-BH. Perubahan arah pengelolaan keuangan tersebut tidak tanpa alasan, namun dimaksudkan agar pengeloaan keuangan lebih berorientasi pada kinerja, transparan dan akuntabel, yang muaranya tentu pada meningkatnya good governance.

THE ROLE OF THE CIVIL SERVICE IN THE INDUSTRIALIZATION OF NIGERIA

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Chiemeka Onyema
Keyword(s):  
Public Service ◽  
Industrial Development ◽  
Industrial Revolution ◽  
National Development ◽  
Public Servants ◽  
Business Policy ◽  
Technological Base ◽  
Development Plans ◽  
Ease Of Doing Business ◽  
The Right

The goal of berthing Nigeria’s full-scale industrial revolution is yet to be achieved. All the industrial development plans have so far failed to accelerate the nation’s industrialization, hence the country’s low industrial base which has kept her in the league of developing nations. In fact, Nigeria has in recent times been experiencing deindustrialization, as several industries have collapsed and some others, such as Unilever and Michelin, have relocated to other countries. Several factors are responsible for Nigeria’s low industrial development and they include: inadequate infrastructure (particularly, energy), poor technological base, multiple taxes and levies, and, the shortage and high cost of foreign exchange. Despite a growing body of literature on industrialization in Nigeria, not much has been written about the link between Public Service Reforms and industrialization in Nigeria. This paper examines the links between the implementation of the Service Compact (SERVICOM) Charter and the achievement of Nigeria’s industrial development policies, especially the ‘Ease of Doing Business’ Policy. The paper makes the case that the goal of industrializing Nigeria will not be fully realised without an efficient Public Service. Furthermore, the paper highlights the need for Nigerian public servants to have the right work attitude, and to be morally upright and patriotic, in order to create a business-friendly environment and to build investor confidence, so as to facilitate and accelerate the country’s industrialization and overall national development. The author recommends that the Nigerian government should strengthen the implementation of the Servicom Charter and also incorporate the Charter into the industrialization plan.

The Chilean Presidency in a Developmental Perspective

1977 ◽  
Vol 19 (4) ◽  
pp. 451-481 ◽  
Author(s):  
Jorge Tapia-Videla
Keyword(s):  
Latin America ◽  
National Development ◽  
Political Conflict ◽  
The State ◽  
Central Focus ◽  
Strong State ◽  
State Apparatus ◽  
Institutional Structures ◽  
Corporate State ◽  
By Products

In contrast to other countries in Latin America, Chile emerged from the chaotic postindependence period with a strong state apparatus. Fashioned by the leadership of Diego Portales and institutionalized in the Constitution of 1833, the Chilean state became (and remains) the central focus for national development. Portales was able to marry the existing social and economic order, which was sharply hierarchical, to the institutional structures of a corporate state. In doing so, he shaped political conflict throughout Chilean history into a series of struggles for inclusion in the coalition in control of the state apparatus at any given time. Problems of violence and instability can be seen as the the natural by-products of these multiple attempts to define and redefine both the legitimate scope and orientation of the state and the composition of the dominant groups exercising power.

scholarly journals Community Participation in the Community Nursery Program in Manokwari Regency, West Papua Province

2020 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Jacob Manusawai ◽  
Eva Herlina ◽  
Ihwan Tjolli ◽  
Rina N. Jowei ◽  
Anton S. Sinery
Keyword(s):  
Community Participation ◽  
Role Models ◽  
National Development ◽  
Community Leaders ◽  
Alternative Formulation ◽  
Successful Implementation ◽  
Technical Knowledge ◽  
Financial Benefits ◽  
Development Goals ◽  
Village Communities

The purpose of this study is to determine and analyze the degree of community participation in the Community Nursery (Kebun Bibit Rakyat-KBR) program in Wasai Village and Arfai I Village, the district of South Manokwari, in the Manokwari Regency. Also this study aims to identify the factors that influence the level of community participation, and then formulates several management efforts to improve community participation in the program. The result found that communities that get involved in the KBR program are community groups of various types of professions, ethnicities and genders. The level of community participation in the KBR program is included in the high category for the whole set of activities in the KBR. However, for activities related to technical knowledge on planting and administration, community participation was still low. The significant factor affects the successful implementation of the KBR program was the direct involvement of community leaders. The support and involvement of community leaders played an important role in motivating the community to actively age in the KBR program. In addition, financial benefits of the program for individuals and village communities became the other determining factor that motivated the community to actively join in the KBR program. The alternative formulation offered in the early preparation of KBR activities was the program socialization. The early information has to be designed more effectively, so that the community is able to understand the procedures for implementing the KBR program, especially activities related to technical knowledge. Moreover, the involvement of other community leaders was a concern for the implementation of the KBR program since they were considered as the role models of social communities. Finally, collaborative programs with multi-stakeholders would be a solution to provide multiple benefits for the community as part of regional and national development goals.

scholarly journals Control and Performance Analysis of a Digital Direct Hydraulic Cylinder Drive

2020 ◽  
Author(s):  
Niels H Pedersen ◽  
Per Johansen ◽  
Lasse Schmidt ◽  
Rudolf Scheidl ◽  
Torben O. Andersen
Keyword(s):  
Motor Unit ◽  
System Analysis ◽  
Hydraulic Cylinder ◽  
Controller Synthesis ◽  
Successful Implementation ◽  
Discrete Elements ◽  
Hydraulic Pump ◽  
And Performance ◽  
Feedback Control Strategy ◽  
Novel Concept

This paper concerns control of a digital direct hydraulic cylinder drive (D-DHCD) and is a novel concept with the potential to become the future solution for energy efficient hydraulic drives. The concept relies on direct control of a differential cylinder by a single hydraulic pump/motor unit connected to each cylinder inlet/outlet. The pump/motor unit in this research uses the digital displacement technology and comprises of numerous individually digital controlled pressure chambers, such that the ratio of active (motoring, pumping or idling) chambers determines the machine power throughput. This feature reduces energy losses to a minimum, since the inactive (idling) chambers has very low losses. A single DDM may provide individually load control for several cylinders without excessive throttling due to various load sizes. Successful implementation of the concept relies on proper control of the DDM, which demands a dynamical model that allows for system analysis and controller synthesis. This is a challenging task, due to the highly non-smooth machine behavior, comprising both non-linear continuous and discrete elements. This paper presents the first feedback control strategy for a D-DHCD concept, based on a discrete dynamical approximation and investigates the control performance in a mathematical simulation model representing the physical system.

Innovative mechanisms in the financial accounting system of the enterprise

2021 ◽  
Vol 39 (6) ◽  
Author(s):  
Yuriy Sigidov ◽  
Oksana Akulich ◽  
Nadezhda Chapkina ◽  
Alexander Kokorev ◽  
Lyubov Melnikova
Keyword(s):  
Subject Matter ◽  
System Analysis ◽  
Financial Accounting ◽  
Accounting System ◽  
Accounting Systems ◽  
Qualitative Understanding ◽  
Innovative Solutions ◽  
Current Economic Situation ◽  
The Subject ◽  
The Impact

The relevance of the subject matter of scientific research is determined by the importance of introducing innovative solutions in the activities of modern enterprises in various sectors of the economy in general and the need for a detailed study of various aspects of the impact of innovative mechanisms in ensuring the full functioning of the financial accounting systems of the enterprise in particular. In this context, the purpose of the study is to investigate the role and functions of innovative mechanisms in the financial accounting system of an enterprise, regardless of its field of activity, with an assessment of the effectiveness of the implementation of such innovative mechanisms and methods. The leading approach in this study is the method of system analysis, which allows performing a structured review of various aspects of the subject matter, in terms of identifying the main patterns of implementation of innovative solutions and mechanisms in the activities of the financial accounting system of the enterprise. The results of this study reflect the essence of the research performed and clearly demonstrate the sequence of development and subsequent implementation of innovative mechanisms in the activities of the relevant systems of modern enterprises; the final conclusions of this study are formulated based on the obtained results. The results and conclusions of this study are of significant practical value for specialists working in the financial accounting system of enterprises, regardless of their specific affiliation to certain areas of economic activity, in terms of providing a qualitative understanding of the need to introduce innovative mechanisms in the financial accounting structures of these enterprises, in order to reduce unjustified losses in the activities of these enterprises and increase the overall level of their economic efficiency in the current economic situation.

Development of system of automated occupational health and safety management in enterprises

2021 ◽  
Vol 1 (107) ◽  
pp. 28-41
Author(s):  
A.P. Bochkovskyi ◽  
N.Yu. Sapozhnikova
Keyword(s):  
Occupational Health ◽  
Economic Efficiency ◽  
Social Insurance ◽  
System Analysis ◽  
Safety Management ◽  
Occupational Injuries ◽  
Health And Safety ◽  
Occupational Health And Safety ◽  
Management Systems ◽  
Negative Factors

Purpose: Develop a system of automated occupational health and safety management to improve the procedure for minimizing occupational risks and ensure comprehensive protection of employees from the impacts of negative factors of the systems "man - machine - environment". Design/methodology/approach: The following set of scientific methods was used in the study: analysis of normative-legal documents and scientific-technical literature in the field of building and functioning of occupational safety and health management systems, methods of system analysis, simulation methods, namely discrete-event simulation (DES) of random and dynamic processes, methods of decision theory and data mining. Findings: Based on the results of the research, a system of automated occupational health and safety management, which due to the connection the functionally independent elements (according to a certain scheme) allows to provide comprehensive protection of employees from the impacts of negative factors of the system "man - machine - environment" and reduce occupational injuries and diseases, was developed. This is done by constant monitoring and promt correcting of parameters of impact on the employee of the specified factors. The developed system was implemented in the occupational health and safety management system of the industrial enterprise "Stalkanat-Silur" (Odessa, Ukraine), resulting in reducing the number of accidents, in particular, in dangerous areas of production by 33.3%, increasing the economic efficiency of the enterprise through increasing the level of productivity by 5% and reducing in the number of social insurance payments by 11%. Research limitations/implications: The developed system can be implemented both within separate industrial premises and in the enterprise as a whole, but the number of its elements could be changed (increase / decrease) depending on the number of jobs and dangerous areas that need control. Practical implications: The implementation of the proposed system allows to increase the level of economic efficiency of the enterprise by increasing the level of labor productivity due to reducing the negative impact on the employee of harmful factors and compliance with rational mode of work and rest in each workplace, as well as by reducing the number of social insurance payments due to reducing the occupational injuries and diseases. Originality/value: For the first time the system of automated occupational health and safety, which, in contrast to existing automated occupational risk minimization systems and traditional occupational health and safety management systems, provides comprehensive protection of employees from the the impacts negative factors of the system "man - machine-environment", by constant monitoring the parameters of such impact and their prompt correction in case of deviation of the specified parameters from the set criteria, was developed and proposed for use at enterprises, institutions and organizations.

scholarly journals Accounting Reforms in Municipalities: The Case of Bangalore City Corporation

2006 ◽  
Vol 31 (3) ◽  
pp. 57-80 ◽  
Author(s):  
G Ramesh ◽  
R S Murali
Keyword(s):  
Control System ◽  
Change Management ◽  
Reporting System ◽  
Accounting Standards ◽  
Management Control ◽  
Successful Implementation ◽  
Accounting System ◽  
Balance Sheets ◽  
Comprehensive Management ◽  
New System

The fund-based accounting system that was implemented in Bangalore Mahanagara Palike (BMP) is widely acclaimed for its comprehensiveness and effectiveness. The revenue and expenditure statements and balance sheets have been published under the new system for the last three years on a timely basis. The system has been running smoothly for a few years and is on steady stream and it can be taken as a case of successful implementation of accounting reform. It is an appropriate case to highlight the synergistic effect of synchronizing organizational change, reengineering of processes, modernization of accounting system, and automation of accounts. It is quite difficult in this process to single out the factors that contributed maximum to the effectiveness of the Modern Accounting System (MAS) as implemented in BMP. It is equally difficult to attribute everything to the new accounting system. It can also be seen as a case of change management in the accounting system domain. The case of the BMP illustrates the changes that were brought about in the accounting system. The new accounting system — MAS — adopts the best of fund-based accounting system, accrual system, and reporting system. Its contrast with cash accounting system, its advancement over the old system, and compliance with national accounting standards are also discussed. The organizational and change contexts are presented to help understand the drivers of change. The salient features of the accounting system implemented in BMP are: compatibility with accounting standards granularity dovetailing accounting system to organizational reengineering comprehensive management information reporting system. The implementation is analysed as a case of change management process of implementing of accounting reforms in municipal organizations. MAS is analysed through the framework of management control system which helps to integrate various dimensions of institutional factors that go with accounting reform. MAS is also analysed for its contribution towards accounting information for strategic control, management control, and operational control. It was observed that even though the system has features for decision making and control, it is primarily used for operations and compliance. The focus is still more on transactional level than control or decision level. The case raises interesting issues about the following: the purpose of the accounting reform sustenance of the old system demand for the new system areas where accounting reforms took off areas where reforms did not happen incentives to maintain status quo and incentives to change which are discussed through the control system framework. One area where we can find the reasons are the triggers for change. The change drivers are discussed in terms of changes in the financing pattern, exposure to market borrowings and ratings, introduction of user charges, and passing of Transparency Act. Ultimately, it is suggested that the change drivers, though helpful, in ushering in the changes, can slow down the pace if the signals are weak. Weak signals could result in reinforcing the existing agency relationships.

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