scholarly journals Identifikasi Faktor-Faktor Penumpukan Realisasi Anggaran Belanja Di Akhir Tahun (Studi Kasus Pada Balai Penelitian Dan Pengembangan Lingkungan Hidup Dan Kehutanan Manado)

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Nina Sudarwati ◽  
Herman Karamoy ◽  
Winston Pontoh

Abstract. Implementation of the budget is a very important stage in the realization of government programs that have been organized in the National budget. The implementation sometime found difficulties, including the realization of the budget tends to be low in the early years and accumulated at the end of the year. According to Rusqiayati (2014), ideally the realization of the government's budget follows the "S-curve" which is tends to be stable at the beginning of the year, then increased in the mid and stabilized towards the end of the fiscal year. This research aims to identify factors that causing the accumutaed of budget realization in the end of the year at Environment and Forestry Research and Development Institute of Manado. This study is a qualitative case study. The key informants in this research are  officers or employees directly involved in financial management, such as the Budget Authority (KPA), Committing Officer (CO), official signing of Warrant Pay (PPSPM), Treasurer, Assistant Treasurer, and Executive Technical Officer ( PTK).The results showed that  factors that causing the accumulated of budget realization in the end of the year at Environment and Forestry Research and Development Institute of Manado  were budget planning, budget execution, procurement of goods/services, and human resources. Keywords: Accumulation, Budget realization, Thematic Analysis Abstrak Pelaksanaan anggaran merupakan tahap yang sangat peting dalam merealisasikan program dan kegiatan pemerintah yang telah disusun dalam APBN. Dalam pelaksanaan mengalami berbagai kendala, diantaranya realisasi anggaran yang cenderung rendah di awal tahun dan menumpuk di akhir tahun. Menurut Rusqiayati (2014) idealnya, realisasi anggaran pemerintah mengikuti “Kurva S” yaitu cenderung stabil di awal tahun, kemudian meningkat pada pertengahan, dan kembali stabil menjelang akhir tahun anggaran. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang menyebabkan penumpukan realisasi anggaran di akhir tahun pada Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manado. Penelitian ini menggunakan metode kualitatif studi kasus. Informan kunci penelitian ini adalah pejabat atau pegawai yang terlibat langsung dalam pengelolaan keuangan, seperti Kuasa Pengguna Anggaran (KPA), Pejabat Pembuat Komitmen (PPK), Pejabat Penandatangan Surat Perintah Bayar (PPSPM), Bendahara Pengeluaran, Pembantu Bendahara, dan Pelaksana Teknis Kegiatan (PTK). Hasil penelitian menunjukkan bahwa faktor-faktor yang menyebabkan penumpukan realisasi anggaran belanja di akhir tahun pada Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manado yaitu perencanaan anggaran, pelaksanaan anggaran, pengadaan barang/jasa, dan sumber daya manusia. Kata Kunci : Penumpukan, Realisasi Anggaran Belanja, Analisis Tematik

Jurnal Wasian ◽  
2016 ◽  
Vol 3 (1) ◽  
pp. 09
Author(s):  
Diah Irawati Dwi Arini

This study aims to determine species and conservation status of Rallidae family in Forestry and Environment Research and Development Institute of Manado; also the prospect of its development. This study may provide a source of data and information on the diversity of certain bird species. Observations conducted in June 2015 included the species of birds in Rallidae family found around the Forestry and Environment Research and Development Institute of Manado. Data were analyzed descriptively in the forms of figures and tables. Results showed that there were three species within this family found in Manado Forestry Research Institute. Those were isabelline bush-hen (Amaurornis isabellina), buff-banded rail (Gallirallus philippensis), and Barred Rail (Gallirallus torquatus). All three species are not protected in Indonesia and IUCN categorized them as Least Concern (LC). Isabelline bush-hen is endemic to the island of Sulawesi, while buff-banded rail and barred rail have a wide distribution. Weris has a good prospect to be domesticated.


Author(s):  
Svitlana Frunza ◽  
Liudmyla Romaniuk ◽  
Daria Nasypaiko

The purpose of the article is to study the features of financing the production of intellectual products of multinational corporations in the context of globalization. Research methodology – system-structural and comparative research (to understand the logic of financing the production of intellectual products of multinational corporations), statistical and economic analysis (in assessing the status and prospects of the role of transnational corporations). The scientific novelty is to substantiate the peculiarities of financial management in multinational companies and to determine the main aspects of international financial management, which will increase the production of intellectual products of multinational corporations and the development of international economic relations. The article identifies the distinctive features of modern multinational companies and technologically sound strategies that contribute to their economic success. The main ways to obtain long- term investments and the peculiarities of the formation of strategic alliances and their agreements are clarified. Various forms of international cooperation are considered. Conclusions. According to the results of the study, it was concluded that the role of transnational corporations is growing, which is determined by their participation in world gross domestic product, increasing the share of international movement of capital, labor and other resources. Their importance in the world economy is evidenced by the scale of foreign operations in all sectors and areas of social production. The main obstacles to the financing of multinational corporations are the disagreement of the interests of companies and governments of the host countries, taking into account economic, political, monetary, financial and legal risks. Ukraine is able to use the model of open innovation networks as a key to entering the global innovation economy in line with current trends. Keywords: transnational corporations, transnationalization, investments, innovations, research and development, research and development works.


2021 ◽  
Vol 23 (2) ◽  
pp. 83-87
Author(s):  
ALEXANDER KVASHIN ◽  

Analysis of the main trends in the development of the market for higher education services, affecting the transformation of university financing models, shows that improving the quality of educational services in Russian universities directly depends on an increase in the share of revenues received from research and development, as well as the ability of universities to present the results of their research and development in the form of a complete product from a marketing point of view and build a competent strategy for promoting innovations in the market. In the context of creating a long-term strategy for increasing the competitive advantages of leading universities, the author pays special attention to Project 5–100 of the Ministry of Education and Science of the Russian Federation, the purpose of which is to maximize the competitive position of a group of leading Russian universities in the global market of educational services and research programs. It is noted that university funding comes from various sources, while budgetary revenues dominate the structure of income, and the reduction in budgetary provision significantly affects the financial condition of Russian universities. The author comes to the conclusion that the forms and mechanisms of financial management of universities and research organizations are not strictly regulated, they independently choose the sources of funding.


Author(s):  
La Ode Abdul Wahab ◽  
Siti Rofingatun ◽  
Balthazar Kreuta

The purpose of this paper is to analyze and obtain empirical evidence about the financial performance of Jayapura regency government in fiscal year 2010-2014, measured from the level of independence of local, regional dependency rate, the level of fiscal decentralization, the level of effectiveness and efficiency of financial management and fiscal capacity Jayapura regency in fiscal year 2010-2014, measured through share and growth Local Revenue. The results obtained from this study is that the financial capacity of Jayapura regency, measured from the level of the region's autonomy in fiscal year 2010-2014 included in the criteria are lacking, and the level of dependence of the region in that period qualifies as a very high criteria instructive relationship patterns. The ratio of fiscal decentralization is still lacking, the level of effectiveness of regional revenue in 2010-2014 classified in the category of very effective with a ratio of regional revenue collection efficiency is very efficient. The financial capacity of the district of Jayapura in this case the level of independence and dependence of the area and the level of fiscal decentralization is considered good if the government of Jayapura District has been able to raise the percentage of acceptance of regional revenue to be in the top 40% of the fund balance, because then the Local Revenue will contribute greater of the total regional expenditure. Keywords: financial capacity of local, regional autonomy, regional dependence, fiscal decentralization, effectiveness, efficiency


2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Kezia Wantah ◽  
Diana Lintong

The Regional Planning, Research and Development Agency (BAPELITBANGDA) of Manado City is a regional work unit that has the task of assisting the Mayor in determining policies in the area of development planning in the region as well as evaluating and implementing them. To facilitate financial management in local government organizations, BAPELITBANGDA implements SIMDA in its financial management system. SIMDA Finance is an application program developed by the Financial and Development Supervisory Agency (BPKP), where the purpose of developing SIMDA applications is to accelerate the process of regional financial management. The SIMDA Financial application to BAPELITBANGDA has helped in managing and administering its financial data. Keywords : Implementation of SIMDA, Financial SIMDA


Blood ◽  
2019 ◽  
Vol 134 (Supplement_1) ◽  
pp. 5582-5582
Author(s):  
Florian Lignet ◽  
Christina Esdar ◽  
Manja Friese-Hamim ◽  
Andreas Becker ◽  
Elise Drouin ◽  
...  

M3258 is an orally bioavailable, potent, selective, reversible inhibitor of the large multifunctional peptidase 7 (LMP7, β5i, PSMB8) proteolytic subunit of the immunoproteasome; a crucial component of the cellular protein degradation machinery, which is highly expressed in malignant hematopoietic cells including multiple myeloma. M3258 was previously shown to deliver strong in vivo preclinical efficacy in multiple myeloma xenograft models, as well as a more benign non-clinical safety profile compared to approved pan-proteasome inhibitors, exemplified by a lack of effects on the central and peripheral nervous systems and cardiac and respiratory organs. Here we describe preclinical PK/PD and PK/efficacy modelling which led to a prediction of the PK profile, and the efficacious and safe dose ranges of M3258 in human which were used to guide the design of the phase I dose-escalation trial of M3258 in >3 line relapsed/refractory multiple myeloma (RRMM) patients. Mouse, rat, dog and monkey PK, plasma protein binding and intrinsic clearance data were used to estimate a half-life of approximately 6 hours for M3258 in human. The human total clearance and volume of distribution for M3258 were predicted to be 0.033 L/h/kg and 0.28 L/kg, respectively, whilst oral bioavailability was estimated to be above 80%. LMP7 proteolytic activity was assessed as a PD readout in human multiple myeloma tumor cells xenografted to mice as well as in dog peripheral blood mononuclear cells (PBMCs). A strong PK/PD relationship was observed for M3258 across both species. LMP7 inhibition by M3258 also correlated strongly with anti-tumor efficacy in multiple myeloma xenografts, with maximal efficacy observed at M3258 exposure delivering sustained inhibition of tumor LMP7 activity. Quantitative PK/PD/efficacy modeling predicted the biologically efficacious dose (BED) of M3258 upon oral application to be between 10 - 90 mg daily in human. By incorporating data from nonclinical safety studies, these data suggest an attractive human PK profile of M3258, enabling oral application, as well as an improved human therapeutic index compared to approved pan-proteasome inhibitors. M3258 is being investigated in a phase I, first-in-man, 2-part, open label clinical study designed to determine the safety, tolerability, PK, PD and early signs of efficacy of M3258 as a single agent (dose-escalation) and co-administered with dexamethasone (dose-expansion) in participants with RRMM whose disease has progressed following > 3 prior lines of therapy and for whom no effective standard therapy exists. Integration of these data will guide the selection of the BED for potential further clinical development of M3258. Disclosures Lignet: Merck Healthcare KGaA: Employment. Esdar:Merck Healthcare KGaA: Employment. Friese-Hamim:Merck Healthcare KGaA: Employment. Becker:Merck Healthcare KGaA: Employment, Other: Holding shares with a value below 1000-USD. Drouin:EMD Serono Research and Development Institute: Employment. El Bawab:Merck Healthcare KGaA: Employment. Goodstal:EMD Serono Research and Development Institute: Employment. Gimmi:Merck Healthcare KGaA: Employment. Haselmayer:Merck Healthcare KGaA: Employment. Jährling:Merck Healthcare KGaA: Employment. Sanderson:Merck Healthcare KGaA: Employment. Sloot:Merck Healthcare KGaA: Employment. Stinchi:Merck Healthcare KGaA: Employment. Victor:Merck Healthcare KGaA: Employment. Walter:Merck Healthcare KGaA: Employment. Rohdich:Merck Healthcare KGaA: Employment.


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