Analysis and control of non-financial assets of state and municipal budgetary institutions

2020 ◽  
pp. 38-47
Author(s):  
Sergey Nechaev ◽  
Elena Fedchenko
Keyword(s):  
Comparative Analysis ◽  
Financial Statements ◽  
The State ◽  
Financial Control ◽  
Financial Assets ◽  
Budgetary Institutions ◽  
And Control

The article considers the algorithm developed by the authors for a comparative analysis of state and municipal institutions, which allows, based on a comparison of the calculated indicators of the state of non-financial assets and the efficiency of their use, to highlight the most priority objects for state (municipal) financial control. In order to apply this algorithm, an analysis was also made of various approaches to assessing the quality of managing non-financial assets and a general scoring methodology for assessing institutions on the basis of accounting (financial) statements was formed.

scholarly journals Pengaruh Pengelolaan Barang Milik Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Yulpi Poae ◽  
Ventje Ilat ◽  
Jessy Warongan
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Sampling Method ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Research Model ◽  
Purposive Sampling ◽  
Government Planning ◽  
And Control

Abstract. This study is intended to analyze the influence of Regional-Owned Asset (BMD) management towards the quality of the financial statements of Talaud Local Government. The variables used in this study are planning, assessment, administration, and BMD surveillance and control. 158 respondents were taken by using purposive sampling method. This is a quantitative research with multiple regression analysis. The results show that the assessment, administration, surveillance and control of BMD partially significantly influence the quality of the financial statements of local government, while the planning has negative and insignificant influence to the quality of the financial statements of local government. The results also indicate that the planning, assessment, administration, surveillance and control of BMD simultaneously, positively and significantly influence the quality of the financial statements of Talaud Local Government. The value of the coefficient of determination shows that planning, assessment, administration, and surveillance and control of BMD influence simultaneously to the quality of financial statements of local government at 36.5%, the balance 63.5% is influenced by other factors outside the research model. Keywords: Quality of Financial Statements of Talaud Local Government, Planning, Assessment, Administration, BMD Surveillance and Control. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan Barang Milik Daerah (BMD) terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud. Variabel-variabel yang digunakan adalah perencanaan, penilaian, penatausahaan, serta pengawasan dan pengendalian BMD. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian yang diambil sebanyak 158 responden. Jenis penelitian ini adalah kuantitatif dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial penilaian, penatausahaan, pengawasan dan pengendalian BMD memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah, sedangkan perencanaan BMD memiliki pengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan pemerintah daerah. Hasil pengujian secara simultan menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Nilai dari koefisien determinasi menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD bersama-sama berkontribusi terhadap kualitas laporan keuangan pemerintah daerah yaitu sebesar 36,5%, sisanya 63,5 % dipengaruhi oleh faktor lain diluar model penelitian. Kata Kunci: Kualitas LKPD, Perencanaan, Penilaian, Penatausahaan, Pengawasan dan Pengendalian BMD

scholarly journals НАДАННЯ КОРИСНОЇ ІНФОРМАЦІЇ ПРО МУЗЕЙНІ ПРЕДМЕТИ У ФІНАНСОВІЙ ЗВІТНОСТІ СУБ’ЄКТА ДЕРЖАВНОГО СЕКТОРУ

2019 ◽  
pp. 442-450
Author(s):  
Olha Herasymenko
Keyword(s):  
Public Sector ◽  
Financial Statements ◽  
Financial Assets ◽  
Museum Objects ◽  
Additional Section ◽  
Management Policies

Within the article, approaches to the selection, placement and organization of information about museum objects in order to display or disclose it in the financial statements are formed. Usefulness of this information is evaluated and the author's approach to the recognition of museum objects is grounded. The necessity to amend F. No. 1-ds “Balance” by means of introducing it to Section “Non-Financial Assets” of the Article “Heritage Assets”, F.No.5-ds "Notes to the Annual Financial Statements" through the introduction of an additional section "Heritage Assets", as well as clarifications to financial statements is established. Providing information on the availability, movement, status of museum objects and management policies will help improve the quality of the financial statements of a public sector entity.

scholarly journals Efficiency of Money Management and Control in the State General Authority on Minors and Similar Persons' Funds: An Analytical Study: كفاءة إدارة الأموال والرقابة عليها في الهيئة العامة للولاية على أموال القاصرين  ومن في حكمهم: دراسة تحليلية

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
SAUD AYED ALSHAHRANI, ALI MUFREH SARHAN
Keyword(s):  
Analytical Study ◽  
Legal Framework ◽  
The State ◽  
Financial Control ◽  
Money Management ◽  
Kingdom Of Saudi Arabia ◽  
Analytical Research ◽  
Research Questions ◽  
And Control

    There is no doubt that the guardianship of the funds of orphans, minors and the like is of the utmost importance, which the Kingdom of Saudi Arabia has given keen attention in all respects and has established for this purpose the State General Authority on the funds of minors and the like. And the extent to which it can carry out the objectives for which it was established. Where the purely objectives were, to identify ways to manage these funds. Evaluate the management of these funds and their ability to achieve the purpose of the street, which governs the details and mechanisms of the Authority's work. As well as to identify the role of the supervisory bodies in the maintenance of funds that fall within the competence of the General Authority of the State. The researcher used the analytical research methodology, which was limited to studying the theoretical framework for dealing with the funds of orphans, minors and the like in light of the executive regulations of the Authority. Also, the supervisory principles governing the guarantee and safe keeping and development of such funds. The study concluded that the answer to the research questions was that there is a good management of funds that fall under the mandate of the Commission to ensure their preservation? In addition, what is the role of the financial control bodies stipulated in the Authority's system in preserving these funds and ensuring their safety? In response to the first question, the study finds that the Authority, despite the efforts it is doing, is skeptical in its work, but may be tainted by some shortcomings, represented by some observations on the executive bylaw. Most importantly, the list did not address the termination of the mandate, which emerged as one of the main stages in the legal framework and control. In response to the second question, the Commission did not clarify the mechanisms of control over those funds. The study came up with a number of recommendations, most notably the addition of an article in the executive regulations stating the mechanism of refunding the beneficiaries in case of termination.

scholarly journals TECHNOLOGICAL PROCESSES OF SOY DRYING

2019 ◽  
pp. 52-58
Author(s):  
Valentyna Bandura ◽  
Oleksandr Popiak
Keyword(s):  
Electromagnetic Field ◽  
Comparative Analysis ◽  
Technological Process ◽  
State Standard ◽  
Soybean Seed ◽  
The State ◽  
Drying Methods ◽  
Soybean Seeds ◽  
Technological Processes

Different technologies of soybean seed drying are considered, their positive and negative sides are revealed. A comparative analysis of drying methods was carried out. It is established that the drying of soybean seeds in an electromagnetic field is one of the most promising. A combination of two methods of drying infrared and microwave soybean seeds in a single technological process is proposed. The requirements for the quality of soybean seeds are considered when stored in accordance with the State Standard, in particular the observance of humidity, which should not be more than 12%.

Application methods of multidimensional comparative analysis to the assessment of environmental state in Dolnośląskie voivodship

2018 ◽  
Vol 63 (1) ◽  
pp. 7-20
Author(s):  
Andrzej Bąk
Keyword(s):  
Comparative Analysis ◽  
Environmental Protection ◽  
Cross Section ◽  
The State ◽  
Linear Ordering ◽  
The Subject ◽  
Application Methods ◽  
State Of The Environment ◽  
Analysis Quality

The aim of this article is to present the results of multidimensional comparative analysis methods used to assess the state of the environment in Dolnośląskie voivodship in the cross-section of powiats. The research was conducted on the basis of data from the CSO of Poland for 2015 concerning the state and environmental protection in 30 powiats of Dolnośląskie voivodship. The method of linear ordering of objects based on a pattern object (or an anti- -pattern object) was used in the research. Many of them described in the subject literature usually lead to differing results (rankings of objects are not the same). It results from i.a. the adopted methods of normalization and weighing of variables and aggregations (creation of synthetic variables). The article is an attempt to compare the results of linear ordering of powiats due the environmental state with the use of method based on a pattern object (or an anti-pattern object). In the rankings correctness analysis, quality indicators were used to evaluate the quality of linear ordering methods.

scholarly journals INSTITUTIONAL SUPPORT OF PUBLIC FINANCES

2021 ◽  
pp. 5-12
Author(s):  
Alla Chornovol ◽  
Yuliia Nemish ◽  
Olha Biliavska
Keyword(s):  
Public Finance ◽  
Institutional Support ◽  
The State ◽  
External Control ◽  
Financial Control ◽  
Public Finances ◽  
The Public ◽  
Finance Management ◽  
And Control ◽  
The Impact

Purpose. The purpose of the article is to study the legal and organizational principles of public finance management. Methodology of research. To achieve this goal, the following tools of research methods were used: dialectical - to determine the initial conditions and content of public finance; analytical - when processing literary and Internet sources; causal - to determine the institutional support of public finances; abstract-logical - to generalize the presented material and draw conclusions. Findings. The issues of the essence, structure and peculiarities of the functioning of public finances in Ukraine are studied; the institutional units that ensure their formation and control over their use are specified. The peculiarities of the content of public finances of Ukraine are considered, the peculiarities of their components are determined in order to achieve not only economic, but also social goals by the state. Under the institutional support of public finances, we understand a purposeful hierarchical system of legal institutions that form, use, redistribute and control the funds of the public sector. Thus, based on this, among the components of institutional support are: state; executive, legislative and judicial powers; VRU, CMU, central executive bodies, higher judicial bodies, National Bank, Accounting Chamber; local councils, local executive bodies, budgetary institutions, subjects of state and communal property; advisory bodies under the President of Ukraine, the Cabinet of Ministers of Ukraine; scientific, public and professional institutions (organizations) in the field of public finance. The relevance of the study of issues related to improving the efficiency of state bodies on the basis of recommendations of international organizations and the formation of appropriate regulatory and legal support is substantiated. For example, it was noted that an action plan for the respective years should be developed, which includes directions for each area of the Strategy for Reforming the Public Finance Management System (in our opinion, public) and specifies the state bodies responsible for a particular area of public finance. The bodies of state financial control are determined in accordance with the current legislation, in particular: external control carried out by the legislative bodies - the committees of the Verkhovna Rada and the Accounting Chamber; executive authorities and the central bank - the Cabinet of Ministers (through specialized state bodies) and the NBU; and internal (performed by heads of state bodies) and internal audit (performed by the main managers of budget funds). The requirements of the current legislation to ensure openness of their spending and opportunities for free access to this information in order to strengthen public control over the use of public funds are analyzed. The composition and main problems of institutional support of public finances are formulated and practical recommendations for its evaluation are provided, which will allow to increase the efficiency of public finance management. Originality. The scientific novelty lies in the separation of the content of the institutional support of public finances and recommendations for its evaluation according to the established criteria. Practical value. The main provisions of this study in the form of evaluation proposals can be used to monitor the impact of public reform policy on the development of public finances. Key words: public finance; management; institutional support; public authorities; public financial control.

scholarly journals INSTITUTIONALIZATION OF PUBLIC FINANCIAL AND CONTROL ACTIVITY AS A TOOL FOR FIGHTING ECONOMIC CRIME

2021 ◽  
Vol 03 (01) ◽  
pp. 39-54
Author(s):  
Grytsyshen Dymytrii Grytsyshen Dymytrii ◽  
Opanasiuk Andrii Opanasiuk Andrii
Keyword(s):  
The State ◽  
Economic Crime ◽  
Financial Control ◽  
Control Activity ◽  
State Tax ◽  
State Audit ◽  
The Matrix ◽  
Financial Monitoring ◽  
Monitoring Service ◽  
And Control

The essence of institutionalization of the state financial and control activity is defined in the article. The activity of the Accounting Chamber as the highest audit body in Ukraine is studied. The normative legal acts regulating the activity of the State Audit Service of Ukraine are analyzed and generalized. The tasks and functions of the State Tax Service of Ukraine and the State Customs Service of Ukraine as institutional subjects of the state financial and control activity are defined. The institutional principles of the state financial and control activity in the focus of the fight against economic crime in the format of the activity of the State Treasury Service of Ukraine have been worked out. The functional directions and peculiarities of the activity of the State Financial Monitoring Service are analyzed. The matrix of institutionalization of financial control activity as a tool for combating economic crime has been formed. Keywords: economic crime, institutionalization, state financial and control activity, institutional principles.

scholarly journals Politics of birth places

JAHR ◽  
2020 ◽  
Vol 11 (1) ◽  
pp. 61-82
Author(s):  
Aireen Grace Andal
Keyword(s):  
Informed Choice ◽  
Moral Authority ◽  
The State ◽  
Ethical Aspects ◽  
Best Interest ◽  
Medical Decisions ◽  
Institutional Failure ◽  
Medical Institutions ◽  
And Control

This work examines the ethical aspects of restricting homebirth. It focuses on how restricting homebirth can breach the principle of autonomy because pregnant citizens1 not only risk losing control over the medical decisions facing them, but also autonomy over their actions and control over their bodies. Using Berlin’s discussion on freedom, this work discusses the rather hidden oppressive nature of birth restrictions that appears when it is framed as helping pregnant individuals choose a moral option as per the advice of medical authorities at the expense of seeing an institutional failure to provide informed choice or options for birthing places for their so-called “best interest”. Three main arguments are offered why restricting homebirth can potentially violate autonomy: (1) imposing the authority to decide on the maternal body issues; (2) imposing standards on motherhood and pregnancy; and (3) imposing how to ascribe value to risk. These arguments highlight how the state and medical institutions have established authorities in the birthing process to justify restricting homebirth. When the state and medical institutions are framed as the moral authority for birth places, contrasting preferences of pregnant individuals are bound to be judged with guilt-ridden sentiments, shame and other value-laden labels related to one’s choice rather than be seen as a reflection of the quality of institutional support. Homebirth restriction reflects that a pregnant person’s decision of birthplace is not isolated from the availability of one’s choice. Indeed, there is an ethical interest in restricting homebirth, as this could be benevolent at best and discriminatory at worst.

scholarly journals Environmental quality of marginal territories using comparative analysis of fluctuating asymmetry methods and determining the area of leaf damage

2020 ◽  
Vol 210 ◽  
pp. 02009
Author(s):  
Aleksander Lugovskoy ◽  
Sergey Gildenskiold ◽  
Tatjana Krylova ◽  
Nina Fomina
Keyword(s):  
Comparative Analysis ◽  
Fluctuating Asymmetry ◽  
Life Support ◽  
Point Of View ◽  
Leaf Damage ◽  
Territorial Development ◽  
Leisure Facilities ◽  
Favorable Conditions ◽  
And Control

The paper assess marginal and control territories within the Moscow Metropolitan area using a comparative analysis of fluctuating asymmetry method and determining the area of leaf damage to obtain a comprehensive assessment of the territory from the point of view of human habitation with minimal comfort parameters within the sensitivity of plants. The results of the combined analysis of two methods are obtained, which confirm the possibility of their use and the representativeness of the results obtained in assessing the comfort of the environment. The assessment of the quality of the environment in marginal territories was made by quantitative and qualitative indicators for the rational use of land resources, their involvement in economic turnover with the creation of favorable conditions for ensuring the flow of social processes of territorial development and comfortable life support of the population. It was proposed that socially-oriented infrastructure, leisure facilities, and social and cultural facilities have been formed in these territories with a sufficiently large and diverse number of types and forms of employment for the population, which should become the basis for the development of marginal territories.

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah

2021 ◽  
Vol 2 (1) ◽  
pp. 76-86
Author(s):  
Muflihah Muflihah
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Internal Control ◽  
Quantitative Methods ◽  
Financial Statements ◽  
Information Value ◽  
Financial Control ◽  
Financial Reports ◽  
Internal Control System

The purpose of this study was to determine and test Human Resources, Information Technology, Internal Control Systems, Information Value, Financial Control to influence financial statements. This type of research is using quantitative methods using linear regression test. The population in this study were all SKPDs in Pamekasan Regency with the number of SKPD 45 which was carried out by selecting subjects using purposive sampling method. Based on the analysis of research data, it is known through a partial test that Human Resources have a significant effect on the Quality of Regional Financial Reports, Information Technology has no effect on the Quality of Regional Financial Reports, the Internal Control System has a significant effect on the Quality of Regional Financial Reports, Information Value has no significant effect on Quality of Regional Financial Reports, Financial Control has a significant effect on the Quality Financial Statements in Pamekasan Regency.

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