Analisis Pengelolaan Keuangan Dalam Menilai Kinerja Keuangan Desa

Penelitian ini bertujuan untuk menganalisis dan mengetahui tingkat efisiensi dan efektivitas pengelolaan keuangan Desa Bontomanai dari Anggaran Pendapatan dan Belanja Desa (APBDesa) Tahun Anggaran 2016 – 2020 di Desa Bontomanai Kecamatan Bungaya Kabupaten Gowa. Metode pengumpulan data dalam penelitian ini menggunakan metode deskriptif kuantitatif, dengan menggunakan analisis efisiensi dan analisis efektivitas yaitu menganalisis data target, realisasi belanja dan pendapatan dengan menggunakan rasio efisiensi dan efektivitas. Sedangkan data yang digunakan adalah data primer dan data sekunder berupa laporan realisasi Pelaksanaan APBDesa tahun 2016-2020. Hasil penelitian ini menunjukkan bahwa nilai rata – rata tingkat efisiensi pengelolaan keuangan desa Bontomanai berdasarkan Anggaran pendapatan dan Belanja Desa (APBDesa) tahun 2016 – 2020 di Desa Bontomanai Kecamatan Bungaya Kabupaten Gowa kurang efisien, karena setelah dihitung antara realisasi belanja yang dibagi dengan realisasi pendapatan menunjukkan bahwa biaya yang dikeluarkan untuk aktivitas belanja desa lebih besar dibandingkan dengan pendapatan yang diterima oleh desa dengan perolehan presentase efisiensi diatas angka 90%-100% yaitu sebesar 99 % dengan kategori kurang efisien. Sedangkan untuk tingkat efektivitasnya menunjukkan bahwa efektivitas pengelolaan keuangan Desa Bontomanai tahun 2016 100,04% & 2017 (100,07%) artinya sangat efektif, karena memiliki tingkat rasio > 100%, tahun 2018 (98,993% . Artinya total pendapatan yang diterima sepenuhnya telah memenuhi target yang diharapkan Financial management from the Village Revenue and Expenditure Budget (APBDesa) for the 2016 - 2020 Fiscal Year of Bontomanai Village, Bungaya District, Gowa Regency. The data collection method in this study uses descriptive quantitative methods, using efficiency analysis and effectiveness analysis, namely analyzing target data, expenditure realization, and income using efficiency and effectiveness ratios. While the data used are primary data and secondary data in the form of a report on the 2016-2020 APBDesa Implementation. The results of this study indicate that the average value of the efficiency level of Bontomanai village financial management based on the Village Revenue and Expenditure Budget (APBDesa) for 2016 - 2020 in Bontomanai Village, Bungaya District, Gowa Regency is less efficient because after calculating the expenditure realization divided by revenue realization shows that the costs incurred for village expenditure activities are more significant than the income received by the village with the acquisition of an efficiency percentage above the 90%-100% figure, which is 99% in the less efficient category. As for the effectiveness, the level shows that Bontomanai Village's financial management in 2016 100.04% & 2017 (100.07%) means it is very effective because it has a ratio level of > 100% in 2018 (98.993%. This means that the total income received has entirely been meeting the expected target. Revenue Budget, Village Expenditure, Financial Report, Efficiency, Effectiveness.

The Application of Revenue Management in Chilled Storage Area Allocation: Simulation Study

Resource planning in service industries is a difficult task and quite different from resource planning in manufacturing. Revenue management is one concept used in service industries when capacity and inventory are challenging to identify. In this study, the company case study provides chilled storage areas for customers. Different products are served and service charging is calculated based on the product’s weight and storing time. Currently, the target revenue cannot be achieved. This study presents the application of revenue management in chilled storage area allocation. From a previous study, there were four classes of products based on their importance level as A, B, C and D. Among all classes, the cost of under and overestimating demand was calculated for setting up the area allocation by following the concept of revenue management. Monte Carlo simulation was applied to simulate the existing and improved systems. The simulation results indicated that the average daily revenue could be improved when the storage area allocated to the lowest priority class (class D) was limited to be equal to the average daily demand of class D. Applying the proposed policy can help in increasing yearly revenue by approximately 73,638.75 Thai Baht. Finally, the implementation of the proposed procedure was discussed under the concept of Logistics 4.0.

Assessment of Forest Personnel Performance in Akwa Ibom State, Nigeria

This study assesses the performances of forest personnel in Akwa Ibom State in meeting their target revenue for the state using qualitative and quantitative approaches. The primary data were obtained using a structured questionnaire, oral interviews, and direct observation, while the secondary data were obtained from all the 31 Divisions and the Directorate of Forestry in Akwa Ibom State. Data collected were analyzed using the descriptive and stochastic frontier analysis to assess efficiency The results obtained showed that the majority of the respondents were male (59.50%), in their economically active and productive age bracket (50.41), attended tertiary education (79.33%), were married (69.42%), had a family size of fewer than 5 members (71.90%), and received a monthly income of ₦41,000 - ₦50,000 (42.15%). Also, the majority of the respondents had been in service for 11 – 15 years (30.23%), resided in their stations (72.09%), and received various forms of in-training (65.12%) to enhance their effectiveness or performance. Most of the Uniformed Field staff patrolled their divisions daily with their superior visiting their divisions more than once a month. The majority (53.84%) of the Forest Officers had less than 10 years' experience and their technical efficiency ranged from 0.35 to 0.97. The study, therefore, recommends that a more conducive working environment should be provided for the forest personnel to be able to optimize their performances which would translate to increased revenue generation for the state.

Matching Users’ Preference under Target Revenue Constraints in Data Recommendation Systems

This paper focuses on the problem of finding a particular data recommendation strategy based on the user preference and a system expected revenue. To this end, we formulate this problem as an optimization by designing the recommendation mechanism as close to the user behavior as possible with a certain revenue constraint. In fact, the optimal recommendation distribution is the one that is the closest to the utility distribution in the sense of relative entropy and satisfies expected revenue. We show that the optimal recommendation distribution follows the same form as the message importance measure (MIM) if the target revenue is reasonable, i.e., neither too small nor too large. Therefore, the optimal recommendation distribution can be regarded as the normalized MIM, where the parameter, called importance coefficient, presents the concern of the system and switches the attention of the system over data sets with different occurring probability. By adjusting the importance coefficient, our MIM based framework of data recommendation can then be applied to systems with various system requirements and data distributions. Therefore, the obtained results illustrate the physical meaning of MIM from the data recommendation perspective and validate the rationality of MIM in one aspect.

ANALISIS POTENSI PENERIMAAN RETRIBUSI PASAR SEBAGAI SALAH SATU SUMBER PENDAPATAN ASLI DAERAH KABUPATEN HULU SUNGAI UTARA

Market retribution market is one of sources of local revenue in Hulu Sungai Utara. The purpose of this study is to measure the potential revenue, market in Hulu Sungai Utara, which results will be used as a basic reference potential measure the effectiveness of revenue, market, in order to assess the results of the performance of market fee collection. This type of research is research diskiptif, while the data analysis method in use is the qualitative method, ie with a portrait, explain, and interpret the date obtained and analyzed to obtain conclusions.Contribution revenue, market on revenue is relatively small with only contributes a percentage rate 5%, from the year 2009 until the year 2012 revenue, always increasing but retribution market acceptance of is not comparable to the total revenues of local revenue Hulu Sungai Utara. Development of retribution market has increased every year, but in 2012 the increase in 2011 the difference is slight. Revenue, market the Department of Revenue in Hulu Sungai Utara against the target revenue, the market has not reached that yet effective, this is due to the realization of revenue, the market does not meet the expected targets, while potential market acceptance levy of 11 kinds of receipts in Hulu Sungai Utara Rp 1.947.378.000. The number is the whole of the potential is there, but can be developed by adding new facilities.

L'approvisionnement en bois brut dans un marché de concurrence imparfaite

Raw wood supply in a market with imperfect competition This contribution performs a supply analysis of the Swiss forest enterprises. It explores the factors influencing the quantity of supply, and determines the behavioral characteristics of the forestry firms. Based on econometric methods, the main characteristics of the firms in this strongly heterogeneous and changing sector are taken into account. Overall, the results suggest that Swiss forestry firms are not acting as profit maximizers. In fact, at least some of them, namely the smaller ones, seem to strive for a certain level of revenues, allowing them to cover their current costs (the so-called target revenue model), irrespective of their market position. Specifically, estimations indicate a negative price elasticity of supply, i.e., the quantity of wood supplied decreases with increasing prices. The intensity of this reaction depends on firm characteristics, such as type of ownership (private or public) and the size of the enterprise. Moreover, the results point to the existence of market power among larger forestry firms, which might be used in price negotiations with sawmills and other buyers.

Model System Dynamics Infrastruktur BTS Ramah Lingkungan Daerah Rural untuk Optimalisasi Perhitungan ARPU

Green Base transceiver station (BTS) or known as remote BTS is a special BTS with IP technology-based that has a small capacity and takes low power consumption with standard features suitable for use in rural areas. BTS utilizes 100% solar energy as a source of energy. The infrastructure Green BTS is composed of high-tech devices which is able to save energy, environmentally friendly, small and lightweight. The high rate service calls and SMS on green BTS is caused by the absence of competition telecom operators at a site. The solution to this problem needs to be done with system dynamics modeling approach with the aim to establish causality (cause and effect) between the variables. The standard target of model pattern which has been changed on system dynamics can be used to demonstrate the behavior of the model between the number of subscribers, the availability of network capacity and ARPU (average revenue per user) on the Green BTS site. On the changed standard target model, the actual revenue is placed as the actual event, the target revenue is as a target; the difference between the actual and target revenue is as gap, gap changes are as the pressure on the target and the corrective action taken against revenue as a corrective action. Based on simulation results, the standard model change targets can be developed by adding two negative loops (balancing loop) as an alternative solution towards the achievement of revenue targets that have been set.

Revenue targeting in fisheries

We apply the target revenue model, a version of prospect theory, to investigate how fishermen adjust their trip length to changes in daily revenue. The key finding is that certain groups of fishermen seem more likely to behave according to the target revenue model rather than to the standard model of labor supply. We also find that vessel capacity has little effect on whether the captains seek target revenue. The study strongly supports the integration of prospect theory into the framework of labor supply analysis.