Implementation of the Affirmation School Operational Cost Policy at SMP Negeri 3 Suluun Tareran, South Minahasa

This study describes Affirmation School Operational Costs or Bantuan Operasional Sekolah (BOS) Policy management in South Minahasa District Study at SMP Negeri 3 Suluun Tareran. This study uses qualitative research methods and data collection techniques: Observation, Interview, and Documentation. The primary data source of this research is the Affirmation of School Operational Costs (BOS) Policy in the South Minahasa Regency. In this case, the Policy on Management, Reporting, Responsibility for the Use of Funds and Distribution of Funds by the School BOS Team in South Minahasa Regency Study SMP Negeri 3 Suluun Tareran and Secondary data sources are supporting documents, archives, and literature. The results showed that: Policies in managing, reporting, responsible for the use of funds, and distribution of funds by the School BOS team are still very lacking and are spent by the policies contained in the Minister of Education and Culture Number 24 of 2020 It has not been implemented optimally even though the document data component of the use of funds and expenditures has been fulfilled, but its use in schools is still inadequate and has not been implemented optimally because of the lack of human resources and the internet network of Telkomsel and others has not yet entered the SMP Negeri 3 Suluun school. The results of the study concluded: (1) Affirmation School Operational Cost (BOS) Policy in South Minahasa Regency. In this case, the Policy on Management, Reporting, Responsibility for the Use of Funds and Distribution of Funds by the School BOS Team as an adequate policy in the use of Affirmation BOS funds and must be improved with other supporters such as adequate human resources and can work together with the Regency BOS Team in the process of using Affirmation BOS funds so that their use in schools can be carried out and on target; (2) Administrative Management of the Use of Affirmation BOS Funds is entirely assisted by the Regulation of the Minister of Education and Culture Number 24 of 2020. However, the use of fund expenditures is still inadequate with the condition of the school and the school environment, especially human resources which are the motivation in the teaching and learning process. For this reason, schools must have their policies so that their use can be by the conditions and the school environment.

Nursing Home Social Services Directors' Roles and Self-Efficacy in Suicide Risk Management

Nursing home (NH) residents face many risk factors for late life suicide, and transitions into and out of NHs represent risk periods for suicide. Based on data from the 2019 National Nursing Home Social Services Directors survey (n = 924), this presentation describes NH social services directors (SSDs) roles in managing suicide risk and factors that influence self-efficacy in this area. Nearly one-fifth (19.7%) of SSDs lack of self-efficacy in suicide risk management, reporting needing significant preparation time or being not able to train others on this topic. Results of ordinal logistic regression indicate that SSDs who consider insufficient social services staffing as a minor barrier (comparing with a major barrier) to psychosocial care, those who report greater involvement in safety planning for suicide risk, and those with Master’s degree, are more likely to perceive greater self-efficacy in suicide risk management. Implications for training and staffing will be discussed.

Rancang Bangun Sistem Informasi Rekam Medis (Studi Kasus: Klinik PKU Muhammadiyah Gandrungmangu)

Health Services at the PKU Muhammadiyah Gandrungmangu Clinic have not made much use of information technology. Documentation of patient medical records still uses a manual recording system, causing various obstacles; for example, officers often find the same medical record number and difficulties making reports. Thus, creating a medical record information system is necessary to help manage medical record data electronically. The system was developed using the prototyping method. This system has several features: medical record management, user management, reporting system, input checking feature for vital sign results, uploading feature for supporting examination results, and patient queuing system for each poly. The results of the user convenience test using the SEQ method obtained an average value of 6 and 7. The usability test results using the SUS method also got a good response from the questionnaire questions given to the respondents, which got a total score of 90.6, meaning that the system has an excellent usability level.

Improvement of information support for formation of management reporting on the example of the activities of an energy company

The purpose of the study is to develop a system for generating management reporting on the production activities of an energy company on the SAP Business Objects Platform. To build a reporting system, the following tasks has been set and solved: the conceptual and datalogical models of the data warehouse were created, data areas have been selected from the general data model, the data warehouse has been designed and developed, universes for report groups have been created, a mechanism for integrating data with the data warehouse has been implemented.The paper analyses the information and technological infrastructure of an energy company as well as formulates the basic requirements for the system being created for generating reporting. Two main subsystems have been designed: data storage and integration. The process of implementing the designed subsystems in physical form has been described using the appropriate software products: SAP Hana, SAP Universe Designer, SAP Data Services, SAP Business Intelligence.Thanks to the configured system through the corporate data bus, a relatively simple data integration mechanism became possible. In its information and technological architecture, the company managed to simulate an acceptable data warehouse model and set up the appropriate data flows. A complex data warehouse model has been implemented, and a convenient platform for further data processing has been provided. A clear data integration scheme is configured using SAP Data Services, with the ability to scale and configure the data loading schedule. The developed system has been put into operation and is used by employees to make management decisions within the framework of their professional activities.

Environment Management Reporting Disclosure Before And After Sustainability Development Goals

Penelitian ini menganalisis aspek Environment Management Reporting Disclosure pada sektorpulp and paper yang sudah tercatat di Bursa Indonesia sebagai bentuk tanggung jawabterhadap Manusia (people), Bumi (planet) and keuntungan (profit) pada triple bottom linesebagai bagian dari Sustainability Development Goals (SDGs). Penelitian ini bertujuan untukmelihat adakah kesamaan atau perbedaan antara pengungkapan sebelum dan sesudah SDGs.Metode yang digunakan dalam penelitian adalah menggunakan pendekatan analisis konten/isikuantitatif (quantitave content analysis) terhadap konten website perusahaan pulp and paperdengan unit fisik, unit sintaksis dan unit tematik. Hasil penelitian dengan menggunakan ujibeda untuk menganalisa apakah ada perbedaan pengungkapan konten di website sebelum dansesudah SDGs adalah tidak ada perbedaan signifikan antara pengungkapan sebelum dansesudah sustainability. Terdapat dua variabel konservasi hewan dan rating yang tidak diungkapkan dalam laporan dan hanya 66% pengungkapan dilakukan secara konsisten setiaptahunnya oleh entitas. Implikasi penelitian adalah harus terdapat pedoman yang pasti danrinci terkait dengan pengungkapan Environment Management Reporting sehingga terdapatkeseragaman dalam mengungkapkan laporan lingkungan.Kata Kunci: Analisis konten, Environmental Management Reporting, Triple Bottom Line

Digitalisierung von Management-Reporting-Prozessen – Ein technologieorientiertes Reifegradmodell zum Einsatz in KMU

ZusammenfassungDer Begriff der Digitalisierung umfasst eine große Bandbreite unterschiedlicher Themen und Aktivitäten. Zur gezielten Entwicklung von Unternehmen ist es daher erforderlich, die eigene Position und entsprechende Verbesserungspotenziale zu (er)kennen und eine erfolgreiche Prozess-Weiterentwicklung zu ermöglichen. Das Controlling eines Unternehmens nimmt als Informationslieferant und Bestandteil der Entscheidungsunterstützung in vielfältiger Hinsicht Einfluss auf bestehende und zu entwickelnde Geschäftsmodelle und ist von der Digitalisierung besonders betroffen, insbesondere hinsichtlich der Planungs- und Reporting-Prozesse.Zur Unterstützung der Digitalisierung vornehmlich in kleinen und mittleren Unternehmen wird ein Reifegradmodell entwickelt, das sich der beschriebenen Thematik widmet. Eine umfangreiche Vorstudie zeigt, welche existierenden Reifegradmodelle im Bereich der Managementinformation und des Controllings existieren und inwiefern diese noch nicht für die Fragestellung und/oder Anwendung ausreichend sind. Basierend auf der Identifikation von aktuellen, relevanten technologischen Entwicklungen werden Reifegradausprägungen eines neuen Modells erstellt, die die unterschiedlichen Dimensionen der unternehmerischen Tätigkeit einbeziehen.In diesem Beitrag wird das Modell zur Bestimmung des aktuellen Reifegrads von Unternehmen entwickelt und vorgestellt.

Improvement of the management reporting system in the inter-organizational relations of agricultural formations

The article, based on the theoretical analysis and study of management reporting practices, presents the place and role of the inter-organizational management reporting system in the system of inter-organizational management accounting in the framework of partner interaction. The composition of management reports of agricultural organizations in the framework of business partnerships is proposed, the advantages of using this composition of reports are identified, and the possible difficulties of implementing such a system of reporting forms are identified. On the example of agricultural enterprises, the structure and content of management reports for use in inter-organizational cooperation are disclosed.

IMPROVEMENT OF FORMATION OF INTERNAL MANAGEMENT REPORTING ON RECLAMATION WORKS

In modern conditions, the objective necessity for the functioning of agro-industrial complex enterprises is the maintenance of management accounting and the formation of internal management reporting. The latter contains information that is used by the organization’s management to make informed operational and strategic management decisions. However, when developing the format for internal reporting, problems arise with determining the set of indicators necessary to assess the effectiveness of the financial and economic activities of the enterprise. The purpose of the research is to substantiate theoretical provisions and develop practical recommendations for improving the formation of internal reporting on reclamation work. The use of the approach proposed in the work makes it possible to create a system of accounting and analytical information for solving organizational, economic and production problems arising in the process of functioning of agricultural enterprises. Within the framework of the study, the following internal management reports were proposed: “Main directions and estimated volume of capital investments in reclamation work”, “Sources of financing for reclamation work”, “Assessment of the economic efficiency of reclamation work” and “Indicators characterizing the production and technological process of reclamation work”. The use of the proposed forms makes it possible to preliminarily assess the need for financing, the volume of the proposed reclamation work and production on the reclaimed land; compare the actual level of indicators with the planned, assess the degree of implementation of the plan and characterize the measures to achieve the set goals; to assess the commercial efficiency of reclamation investment projects from the point of view of an agricultural producer as the only participant in the project, and also to characterize the production technological process for the implementation of reclamation works

Information structuring in the strategic management reporting system of the account cost center

Subject. This article deals with the structuring of the organization's cost information, which can help set up and develop a system of strategic management reporting on financial responsibility centers. Objectives. The article aims to develop directions for structuring the information flow in the strategic management reporting system for the account cost center in the context of decentralization of the strategic management system on financial responsibility centers. Methods. To develop practical recommendations, I used the methods of analysis, synthesis, and generalization. Results. The article presents certain directions to structure information flow on the account cost center determining the areas of financial responsibility, objects of strategic control and management, and the structure and content of the center's strategic management reporting. Conclusions and Relevance. The presented areas of structuring the information flow of the account cost center can contribute to the development of strategic management accounting and reporting, improve the quality of information support for the strategic management system, and rise the efficiency of management decisions. The results of the study are of practical importance for optimizing the system of strategic management accounting and cost control of the production sector companies, and they may contribute to improving the effectiveness and efficiency of the business process strategy implementation.

Management’s choice of tone in letters to shareholders: sincerity, bias and incentives

El objetivo de este artículo es identificar los factores que impulsan las decisiones de los directivos en materia de información en un entorno caracterizado por la concentración de la propiedad y la escasa aplicación de la ley. Investigaciones anteriores indican que el tono de la carta a los accionistas está correlacionado con los resultados. Sin embargo, el tono puede estar sesgado hacia lo positivo cuando una empresa es muy sensible a los incentivos del mercado de valores o está controlada por inversores mayoritarios. El sesgo puede reducirse gracias a las actividades de supervisión de los inversores institucionales en las empresas de capital cerrado. El estudio tiene dos implicaciones importantes. En primer lugar, cuando los directivos sesgan el texto, pierden la capacidad de comunicar noticias positivas sobre su empresa. En el marco de las expectativas racionales, los inversores pueden detectar el sesgo basándose en los incentivos situacionales conocidos y desestimar la información sesgada. En segundo lugar, los resultados sugieren que los directivos manipulan el tono estratégicamente, y no de forma inconsciente, para satisfacer las necesidades de los principales grupos de accionistas. This paper aims to identify the drivers of management reporting choices in a setting characterized by ownership concentration and weak enforcement. Previous research indicates, that tone of the letter to shareholders is correlated with performance. However, tone can be biased towards the positive when a company is highly responsive to stock market incentives or controlled by majority investors. Bias can be reduced by the monitoring activities of institutional investors in closely held companies. There are two major implications of the study. First, when managers bias the text, they lose the ability to communicate positive news about their company. Under rational expectations investors can detect bias based on known situational incentives and disregard the biased information. Second, the results suggest that managers manipulate tone strategically, rather than unconsciously, to satisfy the needs of key shareholder groups.