scholarly journals PUBLIC PRODUCTION AND INSTITUTIONAL MECHANISM OF FUNCTIONING OF BUDGETARY INSTITUTIONS

2020 ◽  
pp. 43-54
Author(s):  
Andrii Derlytsia
Keyword(s):  
Public Goods ◽  
Transaction Costs ◽  
Financial Management ◽  
Institutional Environment ◽  
Public Procurement ◽  
Group Discussion ◽  
Academic Disciplines ◽  
Goods And Services ◽  
Budgetary Institutions ◽  
Public Production

Introduction. The study of the functioning of budgetary institutions as producers of public goods and services requires an interdisciplinary view using institutional and transactional analysis, the achievements of the theory of public finance, budget accounting and public administration. Methods. The following methods are used in the article: scientific abstraction in highlighting the essential features of budgetary institutions; comparative analysis, in distinguishing between transaction and transformation costs; systematic approach in explaining the financial, institutional, accounting and management aspects of the functioning of budgetary institutions in the process of public production. Results. Emphasis is placed on the need for conceptual delimitation of budgetary institutions on the basis of their participation in public production into those that directly supply goods and services to the population and those that ensure the functioning of budgetary institutions of the first type. The paper considers the main directions of transactions of budgetary institutions, paying attention to informal transactions and the costs they may cause. It is noted that the total cost of publicly produced products includes both the transformation costs of the budgetary institution - the manufacturer, and transaction costs, which were carried out in stages to the immediate phase of production of goods by budgetary organizations. These are the costs at the stage of public choice (elections, parliamentary activities) and at the stage of its further implementation (functioning of the fiscal entities, treasury system, government borrowing, public procurement, which are transaction costs for budget organizations of the first group). Discussion. According to the author, financial management in the budget sphere should be aimed at assessing and improving the efficiency of public production. This view should be developed in domestic textbooks and academic disciplines. After all, today they are limited to describing the current procedures for planning and implementing estimates, budget funding, without analysing its role in creating value and usefulness for citizens. Keywords: public production, public goods, budgetary institutions, institutional environment, transaction costs, transformation costs, informal transactions.

scholarly journals Analisis Pelaksanaan Pengadaan Barang/Jasa Secara Elektronik pada Pemerintah Kabupaten Gresik

2020 ◽  
Vol 1 (1) ◽  
pp. 32
Author(s):  
Purnomo Edi Mulyono*
Keyword(s):  
Information Technology ◽  
Transaction Costs ◽  
General Public ◽  
Public Procurement ◽  
Business Opportunity ◽  
Administrative Costs ◽  
Goods And Services ◽  
Bid Prices ◽  
Personnel Needs

Benefits of e-procurement is not only for the agency or the developer of the system itself but also for the providers of goods and services and the general public who want to know the process of procurement of goods and services procurement organizers get More bid prices and more simple nobility processes. As for the provider of goods/services can expand the business opportunity, create a healthy business competition, open the opportunity of business actors openly for anyone and reduce administrative costs. Additionally, e-procurement is also believed to improve collaboration between buyers and suppliers, reducing personnel needs, improving coordination, reducing transaction costs, shorter buying and selling of goods, facilitating Greater inventory and transparency. Information technology can make costs more effective and public procurement systems are more innovative.

scholarly journals Legal Standing of Work Order (SPK) by the Existence of Agreement on the Procurement of Public Goods in the Education Office of Padang City

2019 ◽  
Vol 6 (5) ◽  
pp. 327
Author(s):  
Mira Handayani ◽  
Yuslim Yuslim ◽  
Ulfanora Ulfanora
Keyword(s):  
Public Goods ◽  
Public Procurement ◽  
Research Problem ◽  
Goods And Services ◽  
Legal Relation ◽  
Legal Standing ◽  
State Administration ◽  
State Finance ◽  
The Government ◽  
Contractual Relation

Legal relation between user and provider, that occurs during the process of signing the agreement on the procurement of goods and services until the process of terminating the agreement, is called civil law relation which is specified as contractual relation. In the process of user and service user agreement, the government is represented by Budget User or Proxy or Commitment Officer (CO) or Procurement Official as an individual. Regarding this matter, the research problem is on how the legal standing of work order by the existence the public procurement agreement and on how the contractual relation between the Commitment Officer (CO) and the procurement of goods and services for the procurement of public goods at the Education Office of Padang City. This research employs empirical juridical approach. Based on the result of the research, it is found that the legal standing of work order, in addition to part of the contract, is also the decision of state administration in carrying out public authority in the form of procurement of goods and services which is violated through the state finance. In the meantime, the contractual relation of the parties is basically the same as the contract or agreement in general; the contract is binding on the parties such as laws in a lawful relationship and obligations.

Transactions in science in comparative perspective

2018 ◽  
pp. 52-69
Author(s):  
A. N. Oleinik
Keyword(s):  
Transaction Costs ◽  
Academic Freedom ◽  
North American ◽  
Institutional Environment ◽  
Scientific Productivity ◽  
Institutional Environments ◽  
Academic Administrator ◽  
The North ◽  
American Case ◽  
Transactional Approach

The article develops a transactional approach to studying science. Two concepts play a particularly important role: the institutional environment of science and scientific transaction. As an example, the North-American and Russian institutional environments of science are compared. It is shown that structures of scientific transactions (between peers, between the scholar and the academic administrator, between the professor and the student), transaction costs and the scope of academic freedom differ in these two cases. Transaction costs are non-zero in both cases, however. At the same time, it is hypothesized that a greater scope of academic freedom in the North American case may be a factor contributing to a higher scientific productivity.

scholarly journals A New Era of Collaborative Government-Nonprofit Relations in the U.S.?

2011 ◽  
Vol 2 (1) ◽  
Author(s):  
John Casey
Keyword(s):  
Public Goods ◽  
Nonprofit Sector ◽  
New Era ◽  
Goods And Services ◽  
Policy Agendas ◽  
New Institutions ◽  
The U.S

The growth of the nonprofit sector in the last decades and its greater salience in the delivery of public goods and services has been accompanied by the development of new institutions and processes for managing the relations between nonprofits and governments. This article documents a number of recent initiatives to strengthen government-nonprofit relations in the U.S. and analyzes the policy agendas that are driving them.

scholarly journals MAIN PROBLEMS OF DETECTION OF TRANSACTION COSTS IN ACCOUNTING-INFORMATION PROVIDED MANAGEMENT OF AGRICULTURAL ENTERPRISES AGRICULTURAL ENTERPRISES IN THE LIVESTOCK INDUSTRY

2020 ◽  
pp. 126-132
Author(s):  
Dmytro Liudvenko
Keyword(s):  
Transaction Costs ◽  
Information Management ◽  
Agricultural Sector ◽  
Institutional Environment ◽  
Economic Environment ◽  
Livestock Industry ◽  
Agricultural Enterprises ◽  
Doing Business ◽  
Agricultural Enterprise ◽  
Livestock Sector

Introduction. The article describes the market and globalization exacerbate the problem of competitiveness of products, enterprises, states. The role of accounting-formation support is increasing for the management, socioeconomic and environmental basis of the competitiveness of enterprises in the livestock sector. Accounting in the agrarian sector has unquestionable success. It is demonstrated clearly by the identification of transaction and transaction costs in the livestock industry today. The importance of accounting are achievements in the agricultural sector. The accountants' attention and therefore at all levels of management are not isolated in accounting standards for these costs in the economic activity of an agricultural enterprise. Purpose. The task is to substantiate: The need to isolate the composition of transaction costs in accounting accounts. We must to ensure competitiveness in the new economic environment. It is requires accounting and information management of agricultural enterprises engaged in the livestock industry. Results. Scientists are suggest: transaction costs depend on the institutional environment in which the agrarian business operates. It makes impossible to directly influence such costs. The problem of competitiveness transaction costs are of great importance.We must require greater control at all levels of management. It is requires appropriate response of accounting specialization in accountingThe information management of agricultural enterprises engaged in the livestock industry. It should be emphasized: Transaction costs have become particularly important in the socio-economic environment over the last century. This component operates outside the scope of transformational costs. This component has a significant impact on the convenience of doing business in agriculture. The presence of these costs derive from the availability and clarity of accounting. The information management of agricultural enterprises engaged in the livestock sector . This is determine the competitiveness of economies.

scholarly journals Analisis Pengelolaan Dana Kapitasi JKN Pada Fasilitas Kesehatan Tingkat Pertama (FKTP) Di Kota Bitung

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Imanuel Christian Undap ◽  
Lintje Kalangi ◽  
Hendrik Manossoh
Keyword(s):  
Focus Group ◽  
Focus Group Discussion ◽  
Financial Management ◽  
Group Discussion ◽  
Exploratory Research ◽  
Validity And Reliability ◽  
Local Revenue ◽  
Problems And Solutions ◽  
Data Validity

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

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