Analysis of the problems and solutions in the financial management of small and medium-sized enterprises

2020 ◽  
Vol 2 (1) ◽  
pp. 22-28
Author(s):  
Deng Yani
2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Imanuel Christian Undap ◽  
Lintje Kalangi ◽  
Hendrik Manossoh

Abstract. National Health Insurance (JKN) program in Indonesia was commenced in early 2014. JKN is organized by BPJS as regulated by law. To implement this, JKN Health Facilities role of First Instance (FKTP) belonging to the local government is, thus, very important. As compensation for this implementation, FKTP will then be paid by BPJS, known as capitation funds. Capitation Fund Financial Management in Bitung Municipality FKTP have encountered many problems implying  the provision of health services.The purpose of this study is to analyze the financial management of local revenue capitation funds of JKN FKTP Bitung Government Municipality, including to identify the problems  and solutions. JKN capitation funds are received from BPJS routinely and regularly received by FKTP. However, it is its management experiencing problems. This study is a qualitative exploratory research. The qualitative data were obtained by interviews, observation and documentation study, including a focus group discussion (FGD). Data validity and reliability were examined by triangulation. Data were then analysed by thematic analysis and interpreted to draw conclusions.The results show that the capitation fund management of JKN FKTP Bitung Government Municipality has not followed yet the regulation Therefore, the implications for the health service FKTP is not maximized for public. Other consequences that occur due to the condition of financial management according to regulations, has led to the very low capitation budget absorption of its programs and activities. Keywords:  National Insurance Health (JKN), FKTP , Capitation Fund Abstrak. Jaminan Kesehatan Nasional (JKN) di Indonesia mulai berlaku pada tahun 2014 dan sesuai amanat undang – undang penyelenggara JKN adalah BPJS. Dalam pelaksanaan JKN ini peran Fasitas Kesehatan Tingkat Pertama (FKTP) milik pemerintah daerah sangat penting. Sebagai kompensasi dari pelaksanaan ini maka FKTP akan mendapatakan pembayaran dari BPJS yang dikenal dengan dana kapitasi. Pengelolaan Keuangan Dana Kapitasi di FKTP Pemerintah Kota Bitung menemui banyak hambatan yang berimplikasi pada penyerapan anggaran kegiatan FKTP dan penyediaan jasa pelayanan kesehatan oleh FKTP.Tujuan Penelitian ini untuk menganalisis pengelolaan keuangan pendapatan daerah dana kapitasi JKN FKTP Pemerintah Kota Bitung serta mengidentifikasi permasalahan yang terjadi dan solusi yang dapat diambil. Dana kapitasi JKN yang diterima dari BPJS secara rutin dan teratur diterima oleh FKTP akan tetapi dalam pengelolaannya ternyata mengalami kendala.Penelitian ini menggunakan metode analisis kualitatif eksploratif. Data kualitatif diperoleh dengan wawancara , observasi dan studi dokumentasi juga dengan focus group discussion (FGD) .Validitas dan reliabilitas data ditentukan dengan trianggulasi data untuk kemudian data yang diperoleh dilakukan analisa secara tematik serta intepretasi dalam rangka  penarikan kesimpulan.Hasil penelitian menunjukan penganggaran dana kapitasi JKN oleh FKTP dilakukan dan tersentralisasi di Dinas Kesehatan sementara pelaksanaan pengelolaan  dana kapitasi JKN FKTP Pemerintah Kota Bitung belum mengikuti regulasi yang mengatur, sehingga berimplikasi pada tidak maksimalnya pelayanan kesehatan FKTP pada masyarakat . Akibat lain yang terjadi karena kondisi pengelolaan keuangan yang tidak sesuai regulasi menyebabkan program dan kegiatan yang bersumber dari dana kapitasi JKN ini  penyerapan anggaran sangat rendah. Kata Kunci : Jaminan Kesehatan Nasional (JKN) , FKTP, Dana Kapitasi


2017 ◽  
pp. 21-28
Author(s):  
Yuliia PETLENKO ◽  
Tymur KOTOVSKYI

Introduction. Building an effective and fair system of public finance is an important stimulus for the dynamic development of economy of Ukraine. In this case, balance and rationality of financial resources of Ukraine will contribute to creating an enabling macroeconomic environment for business and investment growth and provide guaranteed stability in the system of social protection. However, imbalances and problems in public finances are able to form a threat to national economic development. According to this the article is devoted to coverage of topical issues of public financial management in Ukraine and defining their solutions via the implementation of a new model of government – the transfer of key business practices in public administration. Results. Main solution for issues in a public finance management should be the implementation of the new government model which is based on using main principles of corporate finance management in public area. New government model includes elastic system of compensation to public officers which is based on KPIs, decentralization of budget system and controlling by independent auditor. Conclusion. The implementation of a new model of public administration requires systematic and deep reforms, which required considerable significant time and financial resources.


Author(s):  
Booysen Sabeho Tubulingane

Entrepreneurship is the process of starting a business, a start-up company, or an organization. Before a person is capable of starting a business, there are entrepreneurship and business management skills that need to be acquired. Business management skills involve planning, decision making, leadership, marketing, selling, financial management, project management, delegation, time management, problem-solving, and networking. Entrepreneurship skills enable an entrepreneur to be self-efficacy, innovative, taking control of business activities, articulating a need for achievement, and able to take risks. Thus, this chapter provides a desktop literature analysis of the relationship between entrepreneurship and management skills within a circular economy. The chapter further examines problems and solutions to sustainable entrepreneurship. There is a need for a study to investigate how innovative sustainable business models can be both fully profitable and sustainably oriented.


2021 ◽  
Vol 9 (4) ◽  
pp. 229
Author(s):  
Yue Pang

<p>At present, many experts and scholars in my country have devoted themselves to the discussion of the problems and solutions of small and medium-sized enterprises under the background of “One Belt One Road”, to provide theoretical guidance for the development of enterprises, but due to the country’s management policies and laws and regulations for SMEs, there are still deficiencies. With the emergence of internal management factors of enterprises, a large number of loopholes and problems have appeared in the financial management system of SMEs. In order to effectively improve these problems, this article focuses on analyzing the current situation of SME financial management, exploring its existing problems and combine scientific financial theory and practical results and the enterprise’s own reform plan and the support of relevant national government policies which enable SMEs to seize development opportunities with the support of the government, optimize the internal management policy of the enterprise, establish and improve the financial management mechanism, and pave the way for the stable development of the enterprise.</p><p><span style="font-family: Calibri;"><br /></span></p>


2020 ◽  
Vol 3 (1) ◽  
pp. 1-4
Author(s):  
Ainun Jariah

The activity aims to provide quality management assistance of financial governance on UD “DUA PUTRA” rice mill business in Kutorenon Sukodono, so that the company is able to improve the human resources ability in managing its business management; strengthen the human resources ability in the preparation of bookkeeping regularly and correctly; improve the ability to separate between business and household finances; find easy capital access. The method used in this community service activity has several stages, including initial surveys, interviews in order to find offered problems and solutions, business management assistance, financial management and UKM operational funding assistance. The weakness of partner mainly lies in the limited human resources ability in manage their business, the unavalaibility of human resources who understand business bookkeeping regularly, unseparated business and household finances and limited capital access. Targets to be achieved, include: increase partner skills in running its business sustainably; strengthening the ability of partners in the preparation of bookkeeping regularly and correctly; increasing the ability of partners in separating business and household finances and obtaining easy capital access.


1998 ◽  
Vol 1 (3) ◽  
pp. 171-171
Author(s):  
David Goldmeier

2010 ◽  
Vol 44 (8) ◽  
pp. 55
Author(s):  
LEE SAVIO BEERS
Keyword(s):  

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