scholarly journals Problems of realization pre-technologies in the state budget professional educational institutions

Author(s):  
E.V. Vosilova ◽  
◽  
O.V. Perevozova ◽  
2021 ◽  
Vol 70 (3) ◽  
pp. 7-15
Author(s):  
L. Benovska

It is determined that school as a center of human capital formation, and as an institution requiring effective funding and management is the asset of the territorial community development. The main problems of the development of educational network of territorial communities in Lviv region related to the inconsistency of the educational network development to the demographic situation in the region, as well as the inefficient management system of educational institutions are identified in this paper. Non-optimized educational network is a burden on the development of the local community, as the community is forced to spend its own funds to finance educational needs, which in turn limits the funding of other activities, including infrastructure expenditures, development expenditures which are important for community life. The implementation of administrative and territorial decentralization reform faciliated the strengthening of local authorities role in educational infrastructure management, the increase of educational institutions autonomy and active public involvement in solving the problems of their management. The main tools for optimizing the educational network of local communities in the context of decentralization reform are identified and analyzed in this paper. The author considers them as: change of the principles of funding and transition to «funding per student», use of educational subvention and quantitative criteria for funding schools from the state budget, formation of educational districts and support institutions. Compared to other regions, Lviv region has dynamically reformed its educational network. However, the united territorial communities of Lviv region are less active founders of basic educational institutions than districts, and the students who study there, demonstrate lower level of knowledge in the assessment of the state final attestation and externally independent assessment. The influence of the educational subvention on the changes of the educational network in Lviv region is determined. It is determined that the use of buffers in the calculation of the index of financial capacity of the school network in 2021, significantly affected the level of differentiation of the index of financial capacity. This approach can be an obstacle to the optimization of the school network.


Author(s):  
Mukhlisin Mukhlisin ◽  
Endin Mujahidin ◽  
Indupurnahayu Indupurnahayu

<p class="15bIsiAbstractBInggris">The government has indeed allocated 20% of the state budget for education. Nevertheless, there are still Indonesian children who have not yet had access to education with standards. Therefore, it is an essential awareness of Islamic Philanthropy from individuals of Indonesian society and educational institutions so that it is expected to be more wide open the opportunities of future generations to receive a decent education. The purpose of this study was to obtain an explanation of the concept of Islamic Philanthropy in the Book of Regional Territories at Ta'lim wa al Waqfi fi al Mujtama'at al Islamiyah. The approach used in this research is library research.The results of this study indicate that Islamic Philanthropy with various kinds such as endowments, zakat, infaq, alms and grants can be a strategy as well as a solution in terms of financial management of educational institutions related to income and use. based on a literature review of the Tamwil at Ta'lim wa al Waqfi fi al Mujtama’at al Islamiyah which provides a strong foundation for the purpose of Islamic Philanthropy including in financing educational institutions</p><p class="16aJudulAbstrak"><strong>Abstrak</strong></p><p class="16bIsiAbstrak">Pemerintah memang telah mengalokasikan 20% dari APBN untuk pendidikan. Meskipun demikian, masih ada anak-anak Indonesia yang belum mendapatkan akses pendidikan dengan standar. Oleh karena itu, sangat diperlukan kesadaran Filantropi Islam dari individu masyarakat Indonesia maupun lembaga pendidikan sehingga diharapkan akan lebih terbuka lebar peluang generasi mendatang mengenyam pendidikan yang layak. Tujuan penelitian ini adalah untuk mendapatkan penjelasan tentang konsep Filantropi Islam dalam Kitab <em>Tamwil at Ta’lim wa al Waqfi fi al Mujtama’at al Islamiyah</em>. Pendekatan yang digunakan dalam penelitian ini adalah <em>library</em> <em>research</em>. Hasil penelitian ini menunjukkan bahwa Filantropi Islam dengan berbagai ragamnya seperti wakaf, zakat, infak, sedekah dan hibah bisa menjadi strategi sekaligus solusi dalam hal pengelolaan keuangan lembaga pendidikan terkait dengan pendapatan dan penggunaannya. berdasarkan kajian pustaka kitab <em>Tamwil at Ta’lim wa al Waqfi fi al Mujtama’at al Islamiyah</em> yang memberikan landasan kuat pemanfaatan Filantropi Islam termasuk dalam pembiayaan lembaga pendidikan.</p>


Author(s):  
Андрій Андибур

In the article, from the standpoint of market conditions for the formation of labor demand and supply on qualified human resources, the existing problems of unregulated interaction of a plurality of enterprises of branches of the national economy of Ukraine with a number of higher educational institutions as consumers and suppliers of these resources are considered. The conditions and the scheme of organization of direct interaction of enterprises and educational establishments in the mode of "subject-subject" in the processes of ordering-training-supplying the necessary categories of human resources by minimizing the financial participation of the state budget and the managerial influences of the state are proposed and substantiated. It has been demonstrated that if a new scheme of cluster organization of relations between the subjects of supply and consumption of skilled human resources takes place on the labor market, the advantages of using the proposed organizational decisions from the standpoint of increasing the economic independence of the market participants, the possibilities of increasing the economic efficiency of their relations and, as a consequence, a reduction in the burden on the state budget.


CCIT Journal ◽  
2012 ◽  
Vol 6 (1) ◽  
pp. 17-34
Author(s):  
Untung Rahardja ◽  
Muhamad Yusup Eva ◽  
Rosyifa Rosyifa

SQL Server Reporting Services is a way to analyze data, create reports using the indicators and gauges. Indicators are minimal gauges that convey the state of a single data value at a glance, and most are used to represent the state of Key Performance Indicators. Manage and harmonize the performance of an institution's educational institutions, especially universities with the performance of individuals or resources, no doubt is one of the essential elements for the success of an entity of the institution. Integrate the performance of an educational institution with individual performance is not an easy process, and therefore required a systematic approach to manage it. Implementation of a strategic management system based Balanced Scorecard can be used as a performance measurement system that will continuously monitor the successful implementation of the strategy of any public educational institution and measure the performance of its resources in a comprehensive and balanced, not the quantity but the emphasis is more concerned with the quality, so the performance of educational institutions at any time can be known clearly. Contribution of Key Performance Indicators to manage and harmonize the performance of any public institution is a solution in providing information to realize the extent of work that has set targets, identify and monitor measures of success, of course, with performance indicators show a clear, specific and measurable.


Author(s):  
Adam Bodіuk

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.


2018 ◽  
Vol 12 (2) ◽  
pp. 313-328
Author(s):  
Fathul Aminudin Aziz

Fines are sanctions or punishments that are applied in the form of the obligation to pay a sum of money imposed on the denial of a number of agreements previously agreed upon. There is debate over the status of fines in Islamic law. Some argue that fines may not be used, and some argue that they may be used. In the context of fines for delays in payment of taxes, in fiqh law it can be analogous to ta'zir bi al-tamlīk (punishment for ownership). This can be justified if the tax obligations have met the requirements. Whereas according to Islamic teachings, fines can be categorized as acts in order to obey government orders as taught in the hadith, and in order to contribute to the realization of mutual benefit in the life of the state. As for the amount of the fine, the government cannot arbitrarily determine fines that are too large to burden the people. Penalties are applied as a message of reprimand and as a means to cover the lack of the state budget.


Author(s):  
Nguyen Trong Vinh ◽  
Nguyen Cam Nhung

This research evaluates the efficiency of the state budget allocation in Vietnam in the period 2007-2016 by using econometric models of OLS, FEM, REM and FGLS. The estimated results from the model, together with the evaluation of the state budget allocation show that the budget allocation has achieved positive results, but the efficiency of budget allocation is still not high. Following this, the article gives some policy implications for Vietnam to effectively allocate the state budget in the near future.


2018 ◽  
Vol 2 (3) ◽  
pp. 427
Author(s):  
Dewi Kania Sugiharti ◽  
Muhammad Ziaurahman ◽  
Sechabudin Sechabudin

Universities that apply the concept of Public Service Agency (BLU - PK PTN ) in performing functions as an organ which is engaged in the service infrastructure support through goods or services . As an institution under the auspices of the government and the state budget receives PTN PK - BLU implement mechanisms to acquire goods or services in accordance with the law. However, the procurement process in obtaining goods or services sometimes poses problems that arise as a consequence of the passage of the procurement of goods or services involving the organs in it as PA / KPA , KDP , ULP , and Committee / Receiver Procurement Officer. Rector of the KPA in PK - BLU PTN has the authority to control the organs that carry out the process of procurement of goods / services in the environment . Errors in the procurement process of goods / services performed by the CO and the ULP / Procurement Officer causing state losses due to these errors, either due to negligence or unlawful acts. As the KPA in the process of procurement of goods / services Rector can control the organs in accordance with the authority given. The consequences are acceptable if the authorities ultimately the procurement of goods / services did not heed the warning Rector officials related procurement process of goods / services will receive sanctions. Keywords: Authorized Budget, Financial State.


Author(s):  
Olena Pikaliuk ◽  
◽  
Dmitry Kovalenko ◽  

One of the main criteria for economic development is the size of the public debt and its dynamics. The article considers the impact of public debt on the financial security of Ukraine. The views of scientists on the essence of public debt and financial security of the state are substantiated. An analysis of the dynamics and structure of public debt of Ukraine for 2014-2019. It is proved that one of the main criteria for economic development is the size of public debt and its dynamics. State budget deficit, attracting and using loans to cover it have led to the formation and significant growth of public debt in Ukraine. The volume of public debt indicates an increase in the debt security of the state, which is a component of financial security. Therefore, the issue of the impact of public debt on the financial security of Ukraine is becoming increasingly relevant. The constant growth and large amounts of debt make it necessary to study it, which will have a positive impact on economic processes that will ensure the stability of the financial system and enhance its security.


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