scholarly journals Analysis of Cutback Management Strategy in Financial Sustainability in the Public Sector in Indonesia

Author(s):  
Rafiqah Humaira ◽  

There are many literature reviews that write about the causes and expected consequences of an environmental, social, and economic crisis. It should be remembered that the role of the public sector is critical to overcoming crises, to promoting sustainable development and to managing the balance between supply and demand for public services. This qualitative research takes a case study approach to public agencies under the Ministry of Finance, namely the Directorate General of Customs and Excise. This study aims to explain financial sustainability in public bodies during the COVID-19 pandemic, and explain cutback management strategies indicated through refocusing carried out by government agencies during the COVID-19 pandemic, as well as explain the relationship between cutback management and financial sustainability which is significantly directly related to the COVID-19 pandemic. The results of the analysis show that there are differences in the financial sustainability of Customs and Excise during the pandemic, namely in terms of state revenues, it certainly changes (decreases) in terms of tax revenues, import duties, and excise. Then identified indicators of cutback strategies at Customs and Excise, and there is a conceptual link between financial sustainability, the COVID-19 pandemic and cutback management strategies.

Economies ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 80
Author(s):  
Ewa Cichowicz ◽  
Ewa Rollnik-Sadowska ◽  
Monika Dędys ◽  
Maria Ekes

Public Employment Services (PES) are identified as important institutions in the process of improving the match between supply and demand in the labor market, which, despite their importance, still do not achieve the desired efficiency. The indicated problem is partly due to the lack of appropriate evaluation methods for the applied labor market policy instruments. This paper aims to verify the possibility of using the two-stage Data Envelopment Analysis (DEA) method in measuring the efficiency of public sector entities. The authors focused on 39 PES operating in Mazovia province, Poland in 2019. In the first stage, the model of technical efficiency of local PES included six variables (four inputs and two outputs). Only seven PES obtained full efficiency. The inefficiency of analyzed PES varied from about 1% to 80%. In the second stage, the attention focuses on the relationship between true unknown efficiency and its determinants (five environmental variables, both demand and supply oriented). Then, the regression coefficients and confidence intervals showed that three out of five variables influence the efficiency results, the share of the long-term unemployed, the share of the unemployed under 30, and the share of the unemployed over 50 in the total number of unemployed.


2020 ◽  
Vol 12 (1) ◽  
Author(s):  
Mariya Pavlova ◽  
◽  
◽  

The question regarding the future of the accounting profession is being raised more and more often. The most powerful professional accounting organizations are directing all their resources to study the problems of the future of accounting. The issues regard accounting as a whole, the profession, what types of personnel will be needed for business and the public sector, and possible effects of digitalization. It is argued that the role of the professional accountant is undergoing a dramatic transformation, that in the future she will assume the role of a strategic business partner in the organization and must therefore acquire new competencies. This paper outlines what these competences should be and how to gain them.


Author(s):  
Adyathan Dasyapu ◽  
Greeshmika Nagubilli ◽  
Jayanth V Kutcharlapati ◽  
Hari Prasad Guntuku ◽  
Shruti S Nagdeve

Purpose: Engineering, procurement, and construction (EPC) contracts are on their way to becoming the most common type of contract used by the private sector for large-scale infrastructure projects. Every project requires a strong relationship between all of the experts participating in EPC projects and the client. This relationship must be solidly established by an architect; otherwise, the project may fail for all parties involved, including the client, contractor, lenders, government, and others. The purpose of this study is to identify if the working of the EPC contracts is favourable for the architectural profession, and to identify the way in which the working could be improved. Methodology: A qualitative approach was applied to analyze the critical points of EPC contracts based upon reviews of related case studies from the public sector and supplementary interviews with professionals in the field. Main Finding: The architect's role in an EPC contract is not crucial and is equal to other stakeholders involved in the project. Also, EPC contractors have the power to dictate the workflow of the project and hence, architects might have to compromise in terms of the design, compensation, etc. Implications: It is very important for every project to have an outcome based on each stakeholders/consultants inputs specially on larger projects, this article is a step towards understanding the role of architects under an EPC contract as the future projects will come under its purview.  Novelty: The study is done under the lens of a newly graduated architect and not as any other professional, thereby trying to develop an understanding for fresh architects.


Res Publica ◽  
1998 ◽  
Vol 40 (1) ◽  
pp. 79-97
Author(s):  
Trui Steen

Personnel management in localgovernment in Flanders bas undergone some major reforms during recent years. We examine the purposes and the extent of these reforms. Also, the new personnel management in Flemish local government is evaluated in terms of flexibility. The Flemish civil service can be considered as an Internal Labour Market. The rigidity which characterises the Internal Labour Market in local government in Flanders is shown by the fact that local government lacks discretion in elaborating the personnel statute, which still constitutes the basis of personnel management. However, the thesis that the public sector employment policy is too rigid has to be nuanced. The civil service is familiar with irregular forms ofemployment. Infact, in Flemish local government only half of all personnel are employed according to a statute.Despite some constraints on the development of more flexible personnel policies, it is still possible to find opportunities which provide hope for the development of new and modern personnel management strategies in local government.


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