financial supervision
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2021 ◽  
Vol 6 (2) ◽  
pp. 75
Author(s):  
Niza Bahruna ◽  
Naz’aina Naz’aina ◽  
Muhammad Haykal

This study aims to empirically examine the effect of the council's knowledge of the budget, public participation, public policy transparency and public accountability on the regional financial control of Bireuen Regency. The data used are primary, secondary and interview data. Data obtained through the distribution of questionnaires to research respondents. The population in this study were all members of the Bireuen Regency DPRD for the 2019-2024 period, Budget Users (PA) and Financial Management Officers (PPK) in all Regional Government Organizations (OPD) and the community. The sample in this study used the census/saturated sample method for members of the DPRD of Bireuen Regency for the 2019-2024 period and all local government organizations (OPD). Meanwhile, the community sample used purposive sampling consisting of Non-Governmental Organizations (NGOs), community leaders, community organizations, academics, students and the mass media. The data analysis method uses multiple regression analysis method using SPSS 23 Software program. The partial test results show that there is a positive and significant relationship between the variables of the Council's Knowledge of Influential Budgets, public participation, transparency of public policies and public accountability for the Regional Financial Supervision of Bireuen Regency.


2021 ◽  
Vol 1 (2) ◽  
pp. 95-101
Author(s):  
Lelly Rahayu ◽  
Dessy Putri Andini

This study aims to determine the Effect of Financial Supervision, Utilization of IT, Organizational Commitment, and Competency of Human Resources on the Reliability of Financial Reporting for the Regional Government of Jember Regency. The study used a descriptive method with a quantitative approach, which was carried out by distributing research questionnaires to 100 employees of SKPD financial management in Jember Regency. The data analysis technique in this study used Structural Equation Modeling based on Partial Least Square (PLS-SEM). The results of this study are financial supervision, and organizational commitment have a significant positive effect on the reliability of the financial reporting of the Jember Regency Government. Meanwhile, the use of information technology (IT) and human resource competence has no effect.


2021 ◽  
Vol 2021 ◽  
pp. 1-12
Author(s):  
Jun Zhang

With the continuous progress of blockchain technology, how to use it for commodity traceability has become a concern. This study mainly discusses the Internet of Things supervision system and supply chain financial supervision method based on blockchain technology. The whole blockchain network is a decentralized system, which consists of six layers: data layer, network layer, and consensus layer. These three layers are the foundation layer; the other three layers are incentive layer, contract layer, and application layer. The interface of the platform needs to be conceived in combination with the business of building materials. According to the functional differentiation, the required interfaces mainly include information generation interface, information verification, information retrieval, and other information interfaces. Smart contracts can process data, operate asset transactions, manage smart assets, and expand the ability of blockchain to use data. In this way, the blockchain technology can trace the source of the data, so as to ensure the authenticity and security of the data. Blockchain technology can be used in data tracking. Specifically, in the building materials industry, with the help of blockchain technology, building material mixing enterprises can see the raw materials such as sand and gravel purchased under the order, the region where they are produced, the time point of transportation, the carrier, etc. In the process of supply chain financial supervision experiment, when the pledge rate of building materials is within the range of [0.4206,1], the bank income under the block chain mode is higher. The system designed in this study realizes the certification and traceability of building materials and has good use value.


2021 ◽  
Vol 2021 (71) ◽  
pp. 101-125
Author(s):  
أ.م.د سردار عثمان خضر ◽  

The research aims to diagnose the obstacles that hinder the implementation of the economic reform program in the Kurdistan Region - Iraq, with reference to the reasons for the failure of previous economic reform programs in the region, and to indicate the extent of citizens’ confidence in implementing the economic reform in the region, as well as evaluating the economic reform law of the new government for the year 2020. The research reached a set of results, including: 1- There is no time limit for implementing the economic reform process. 2- Efficient and specialized cadres in the field of economic reform were not relied upon when forming committees to implement economic reform decisions. 3- The absence of a monitoring committee to implement economic reform decisions. 4- The project did not extend to the national domain, and receded within the partisan domain. 5- Weak desire for real economic reforms on the part of the ruling parties. 6- The previous economic reforms project did not include all governorates in the Kurdistan Region, but was reduced to the governorates of Erbil and Dohuk. The research concluded by presenting a number of proposals, including: 1- It is the responsibility of the regional government to deposit all revenues, whether oil or non-oil revenues, in the banks affiliated with the Ministry of Finance and Economy. 2- Distributing a share (petro dollars) of the revenues of the Ministry of Natural Resources to the oil and gas producing areas, with the aim of enhancing services provided to citizens and raising the standard of living for the residents of these areas. 3- Activating the role of the Financial Supervision Bureau and the Integrity Commission in the Kurdistan Region. 4- Develop comprehensive planning for the development of all oil fields in a fair manner, without giving preference to the region over other regions


2021 ◽  
Vol 143 (3) ◽  
pp. 104-136
Author(s):  
Jacek Jastrzębski ◽  
Kamil Mroczka ◽  
Michał Stępiński

The Polish Financial Supervision Authority (hereinafter: KNF) is the key element of the economic security system of the Polish State. By establishing the KNF, the Polish legislator applied the concept of integratedfi nancial supervision (covering bank supervision, insurance supervision and capital market supervision) located outside the central bank. The KNF has been vested with a broad mandate, including powers to supervise authorised entities. However, the scope and nature of measures available to the KNF in the prevention of economic crime are determined by the institutional position of the KNF, which has not been established as a law enforcement authority or a uniformed or special service but rather an institution engaged in the fi ght against economic crime by providing expertise, supporting other state services specialised in this area. The KNF and the Offi ce of the Polish Financial Supervision Authority (hereinafter: UKNF) actively support, among others, the police units that fi ght crime in the fi nancial market and work to increase the economic security of the Polish State. Therefore, it is imperative to ensure broad and effi cient cooperation between the police and the KNF. However, such collaboration must not be limited to relations between the institutions’ management; it should also involve, as far as possible, working and operational activities carried out at both institutions by individuals responsible for day-to-day tasks. This paper provides a closer perspective on the formal and organisational framework of said cooperation and discusses its examples.


2021 ◽  
Vol 2021 ◽  
pp. 1-10
Author(s):  
Qingyun Zhu ◽  
Ying Cai

Based on the fusion of wireless sensor modules and UHF RFID readers, this paper develops a UHF RFID reading and writing system based on wireless sensing technology and designs a communication interface circuit that integrates wireless sensing and RFID technology. The financial supervision mechanism of the Internet of Things compatible with these two technologies improves the communication distance limitation of the RFID system and improves the flexibility of the RFID reading and writing system. Secondly, in view of the security issues of WSN small and medium data distribution, this paper proposes a lightweight small data supply chain financial supervision program. The solution adopts two-way authentication technology based on the improvement of the Internet of Things supply chain, the negotiation of the Internet of Things supply chain, and a lightweight encryption algorithm, which realizes the secure communication between ordinary nodes and gateway nodes, and can more effectively solve the problem of small and medium data distribution in WSN to resist the deficiencies of the financial supervision mechanism; compared with existing solutions of the same magnitude, it has higher security and efficiency. Experimental simulation shows that an important problem in the converged network is the imbalance of node energy consumption. In order to reduce the negative impact of the imbalance of energy consumption on the network, this article compares the two for direct transmission protocol and minimum energy multihop routing protocol. From the perspective of supply chain process performance, based on the proposed technical impact framework, it analyzes how companies actually carry out ID application work, making the research from general to individual, from theory to practice. The network energy consumption calculation method under this protocol improves an improved network architecture model that increases the communication scale. The test results show that the technical impact analysis framework established in this article based on the theory of the Internet of Things and the advantages of RFID technology can analyze the automation benefits, information benefits, and transformative benefits brought by automatic identification technology to the supply chain and introduce complementary resources and potential factors. It provides a theoretical basis and operation method for measuring the impact of RFID on the performance of the financial supervision process based on the Internet of Things supply chain in practical applications.


Author(s):  
Liudmyla Sokolova ◽  
Viktor Dyuzhev ◽  
Ganna Veriasova ◽  
Oleksandr Kurdenko ◽  
Esknder Suliaman Salty Al-Fakhore

The subject of research of this work is the current direction in the financial activities of small industrial enterprises – financial express analysis. The purpose of the study is to develop a scientific and methodological basis for a simplified procedure of financial supervision of small industrial enterprises in the country in order to provide qualified assistance to managers of small industrial enterprises in the financial sphere of their activities. The article solves the following tasks: study of the state of small industrial enterprises and their role in the development of Ukraine's economy, definition of "financial supervision", development of algorithm for financial express analysis of small industrial enterprises, choice of directions for financial express analysis of small industrial enterprises financial supervision, the formation of a bank of input data on four components, testing of scientific and methodological support on the example of a particular enterprise. The following methods are used: theoretical generalization, retrospective analysis, comparative analysis, analytical, analysis and synthesis, rapid analysis. The following results were obtained: the method of financial express analysis of a small industrial enterprise was proposed on the basis of financial supervision; selected areas of financial analysis under a simplified procedure; the scheme of algorithm of carrying out procedure of financial supervision is developed; the bank of the input data which are necessary for the decision of the set task is formed; substantiation of the choice of applied mathematical models is carried out; the experimental approbation of the offered scientific and methodical approach to carrying out the financial express-analysis on the factual basis of the real small industrial enterprise is carried out; appropriate recommendations were given to the management of the researched enterprise. Conclusions: It is determined that in the current unstable economic conditions, small industrial enterprises need professional assistance of consulting orientation in financial activities. Obtaining up-to-date relevant information on the financial condition of small industrial enterprises is a very important task that requires a rapid financial analysis of their activities. The study of this issue showed the lack of consensus of analysts on the directions and methods of financial rapid analysis. This led to the need and feasibility of developing for the management of small industrial enterprises under a simplified procedure of an orderly methodology of financial rapid analysis on the basis of financial supervision.


Author(s):  
Suyanto Suyanto ◽  
Ahmad Soleh ◽  
Zahrah Indah Ferina

The purpose of this research is to find out the financial supervision of school management at SMP Sint Carolus Bengkulu City. The sample in this study was 30 people consisting of teachers, administrative staff and committee boards at SMP SINT Carolus Bengkulu City. The data collection method in this study was using the questionnaire method. The analytical method used is multiple linear regression, determination test and hypothesis. The results of the regression equation have a positive direction, namely Y = 0.798 + 0.238X1 + 0.360 X2 + 0.298X3 + 0.355X4+e. Planning has a positive and significant influence on SBM management at Sint Carolus Middle School Bengkulu City with a significant value of 0.029, which is smaller than 0, 05. This illustrates that as planning increases, the management of SBM at Sint Carolus Middle School in Bengkulu City will also increase. This illustrates that as programming increases, SBM management at SMP Sint Carolus Bengkulu City will also increase. Budgeting shows a positive and significant influence on SBM Management at SMP Sint Carolus Bengkulu City with a significant value of 0.006 less than 0.05. This illustrates that as budgeting increases, SBM management at SMP Sint Carolus Bengkulu City will also increase. Evaluation has a positive and significant influence on SBM management at SMP Sint Carolus Bengkulu City with a significant value of 0.017, which is smaller than 0.05. This illustrates that the higher the evaluation, the management of SBM at SMP Sint Carolus Bengkulu City will also increase. Planning, programming, budgeting and evaluation have a significant and joint effect on the Management of SBM at SMP Sint Carolus Bengkulu City with a significant value of 0.000 less than 0.05. This illustrates that if there is attention to planning, programming, budgeting and evaluation, SBM management will increase.


2021 ◽  
Vol 13 (19) ◽  
pp. 11036
Author(s):  
Sylwester Kozak

The purpose of this article is to examine the impact of the shock increase, in the value of nonperforming loans, on the equity level and profitability of 141 banks in 18 countries of Central Eastern South Europe (CESE). This study is important for assessing the financial stability of banks in this region in the face of the continuing negative effects of the COVID-19 pandemic. Based on the annual data, as of the end of 2020, from the S&P Global database, stress tests were carried out to check what value of NPL growth, over the next year, will lead to breach the regulatory capital requirements in domestic sectors and in individual groups of banks. The results indicate that the banks in CESE were well capitalized and had the ability to maintain capital requirements with a 12% increase in nonperforming loans. The resilience of domestic banking sectors varies, and it is higher in non-EU countries. Smaller and non-public banks show a greater ability to preserve the appropriate level of equity, although there is a risk that they may postpone the time of provisioning credit risk and additionally increase lending to lower the NPL ratio. Larger banks are more profitable in times of crisis. The results of the research are important for assessing the stability of the banking sector in CESE during the crisis and can be used by financial supervision of the region’s countries and banking market analysts.


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