budget evaluation
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2021 ◽  
Vol 4 (1) ◽  
pp. 1-9
Author(s):  
AJAYI Ibidolapo Ezekiel ◽  
DADA Samuel Obafemi

The study examined budget and financial control in selected government parastatals in Nigeria. The survey research design was adopted in the study. Primary data was obtained using a well-designed questionnaire. Data gathered in the study was analyzed using descriptive, correlation analysis, logit regression analysis and other post estimation tests. Findings obtained in the study indicated that budget preparation exerts insignificant positive impact on financial control in Nigerian government parastatals with coefficient estimate of .034178 (p=0.195> 0.05); budget implementation exerts insignificant positive impact on financial control of Nigerian government parastatals with coefficient estimate of .0082354 (p=0.750> 0.05) and budget monitoring and evacuation exert insignificant positive impact on financial control, with coefficient estimate of .0468773 (p=0.234> 0.05). Premise on these findings, the study concluded that financial control on the average tends to increase as government parastatals experience effectual budget performance, with more budget preparation, implementation and monitoring and evaluation as opposed to the usual neglect of budget after implementation. Hence, it was suggested that government should ensure improvement in budget design; government should ensure adequate budget monitoring procedure and government should ensure viable budget evaluation procedure.


Author(s):  
Mutia Tsalitsa Alawia ◽  
Aulia Fuad Rahman ◽  
Arum Prastiwi

This research aims to empirically assess the influence of the budgetary goal clarity and budget evaluation on agency performance accountability. This study was conducted on Local Goverment Organization (OPD) of Blitar Regency. The unit of analysis is 113 employees whose work are related to composing of agency performance accountability. The data was analyzed using SEM-PLS in Smart PLS 3. The results showed that budgetary goal clarity and budget evaluation has positive influence on agency performance accountability. The implementation of budgetary goal clarity and budget evaluation will help agencies in making decisions in relation to achieving accountability for agency performance.


Author(s):  
Okafor M. C ◽  
Raphael S Etim ◽  
Udeme Okon Efanga

One of the primary goals of this study was to explore how a budget review approach may affect Nigeria's economic development. The reasoning was that the Nigerian economy was being challenged by a variety of imbalances in budget creation and implementation. The study strategy was based on events that occurred after the study was completed, and the data used in the study came from the Central Bank Statistical Bulletin and the Federal Ministry of Finance. A model was constructed based on both empirical and theoretical investigations in order to achieve this broad goal. The HDI, which was utilized as a measure of development, was the dependent variable in the model. The government's capital budget, recurrent budget, and the speed of annual budget implementation were the other independent variables in the model. They examined data using the Auto Regressive Distributed Lag (ARDL) Model, diagnostic tests such as the test of normality, auto correlation test, and heteroskedasticity test, which proved the validity and reliability of the model they chose; inferential results reveal that the use of budget evaluation had a positive and significant impact on the Nigerian economy. According to the study's suggestions, Nigeria's government should try to increase capital and recurrent expenditures in its annual budget, both of which have a significant impact on economic development. Finally, the government should work to build budget monitoring and review infrastructure that will aid in the effective implementation of large budget expenditures while also ensuring compliance with legal procedures.


2021 ◽  
Vol 2 (2) ◽  
pp. 51-62
Author(s):  
Christy Twaliwi ◽  
Georgina Obinne Ugwuanyi ◽  
Udeme Okon Efanga

The major goal of this research was to see how budget assessment affected Nigeria's economic progress. The inspiration stemmed from a number of inconsistencies in the Nigerian economy's budget preparation and execution. This study employed an ex-post-facto design, with data gathered from the Central Bank Statistical Bulletin and the Federal Ministry of Finance for analysis. A model based on empirical and theoretical reviews was developed to attain this wide purpose. The model's dependent variable was the Human Development Index (HDI), while the model's independent variables were the government's capital budget, recurrent budget, and yearly budget implementation rate. To evaluate data, the researchers used the Ordinary Least Squares (OLS) Model. Budget assessment had a favorable and considerable influence on Nigeria's economic progress, according to the inferential findings. According to the report, Nigeria's government should make an effort to raise capital and recurring expenditures in its yearly budget, since both have a substantial influence on economic development. Finally, the government should make an effort to put in place effective budget monitoring and assessment equipment that will increase the rate of budget implementation while simultaneously ensuring strict adherence to due process.


2021 ◽  
Vol 10 (1) ◽  
pp. 118-134
Author(s):  
Hari Sulistiyo ◽  
Feren Ayu Pratiwi

Abstract: The Effect of Budget Plannng and Budget Evaluation On Social Service performance of karawang District.The purpose of this study was to determine the effect of Budget Planning and Budget Evaluation on the Performance of the Social Service in Karawang Regency. Sampling in this study using of 150 respondents. The data collection technique uses a survey method with a questionnaire tool. Data analysis was performed by validity test, reliability test, descriptive analysis and verification analysis with multiple linear regression. The results of this study show that simultaneously with statistical tests it shows that budget planning and budget evaluation have a significant effect on the performance of the Social Service of Karawang Regency. In addition, partially budget planning has a significant effect on the performance of the Social Service of Karawang Regency, budget evaluation has a significant effect on the performance of the Karawang Regency Social Service.Keywords: Budget Planning, Budget Evaluation, PerformanceAbstrak: Pengaruh Perencanaan Anggaran dan Evaluasi Anggaran Terhadap Kinerja Dinas Sosial Kabupaten Karawang.Tujuan penelitian ini adalah untuk mengetahui pengaruh Perencanaan Anggaran dan Evaluasi Anggaran terhadap Kinerja Dinas Sosial Kabupaten Karawang. Pengambilan sampel dalam penelitian ini menggunakan sampel sebanyak 150 responden. Teknik pengumpulan data menggunakan metode survei dengan alat angket. Analisis data dilakukan dengan uji validitas, uji reliabilitas, analisis deskriptif dan analisis verifikatif dengan regresi linier berganda. Pengolahan data menggunakan aplikasi software SPSS Versi 20. Hasil penelitian ini menunjukkan bahwa secara simultan dengan uji statistik menunjukkan bahwa perencanaan anggaran dan evaluasi anggaran berpengaruh signifikan terhadap kinerja Dinas Sosial Kabupaten Karawang. Selain itu, secara parsial perencanaan anggaran berpengaruh signifikan terhadap kinerja Dinas Sosial Kabupaten Karawang, evaluasi anggaran berpengaruh signifikan terhadap kinerja Dinas Sosial Kabupaten Karawang.Kata Kunci: Perencanaan Anggaran, Evaluasi Anggaran, Kinerja


IEEE Access ◽  
2021 ◽  
pp. 1-1
Author(s):  
Zu-Kai Weng ◽  
Atsushi Kanno ◽  
Pham Tien Dat ◽  
Keizo Inagaki ◽  
Kosuke Tanabe ◽  
...  

Author(s):  
Victor Pattiasina ◽  
Muhamad Noch Yamin ◽  
Andarias Patiran ◽  
Melyanus Bonsapia

This research is the criteria concerning the influence of the characteristics of budget objectives on the performance of local government officials in the Keerom regency regional apparatus organization. Testing was carried out on a sample of 73 respondents. The sample method used was Porpusive sampling. Data collection was carried out by direct survey. Testing testing is tested empirically using multiple regression. The results showed that budget preparation had a positive and insignificant effect on the performance of local government officials in Keerom Regency. Budget feedback did not have a positive and significant effect on the performance of local government officials in Keerom Regency, local governments evaluated that the budget had no positive and significant effect on the performance of local government officials in Keerom Regency. , Clarity of budget targets has a positive and significant effect on the performance of local government officials in Keerom Regency. The difficulty of budget objectives has a positive and significant effect on the performance of local government officials in Keerom Regency and participation in budget formulation, budget evaluation, clarity of budget targets and difficulty of simultaneous budget objectives on the performance of government officials. Keerom Regency area.


2020 ◽  
Vol 13 (2) ◽  
pp. 147
Author(s):  
Ahmad Sirin ◽  
Indarto Indarto ◽  
Wyati Saddewisasi

<p><em>This study aims to analyze the effect of budget planning, human resource competence and budget evaluation on budget absorption through organizational commitment as a moderating variable</em><em>.</em><em> The population in this study were 35 district / city offices of the Ministry of Religion in Central Java and 1 Regional Office of the Ministry of Religion, Central Java Province. The sample was 106 respondents. The respondents are financial management employees, namely planners, commitment makers, expenditure treasurers and financial management staff in 36 work units within the Regional Office of the Ministry of Religion, Central Java Province. Data collection was carried out through a survey using a questionnaire distributed to respondents. Data were analyzed using partial least square (PLS) with SmartPLS tools.</em><em> </em><em>The results showed that budget planning, human resource competence and budget evaluation had a positive and significant effect on the level of budget absorption. The organizational commitment variable does not strengthen the influence of budget planning, human resource competence and budget evaluation on budget absorption in the work unit within the Regional Office of the Ministry of Religion of Central Java Province.</em></p><p>Penelitian ini bertujuan menganalisis pengaruh perencanaan anggaran, kompetensi sumber daya manusia dan evaluasi anggaran terhadap penyerapan anggaran melalui komitmen organisasi sebagai variabel moderasi. Populasi dalam penelitian ini adalah 35 Kantor Kementerian Agama kabupaten/kota di Jawa Tengah dan 1 Kantor Wilayah Kementerian Agama Provinsi Jawa Tengah. Sampel sebanyak 106 responden. Responden penelitian adalah pegawai pengelola keuangan, yaitu Perencana, Pejabat Pembuat Komitmen, Bendahara Pengeluaran dan Staf Pengelola Keuangan pada 36 satuan kerja pada lingkup Kantor Wilayah Kementerian Agama Provinsi Jawa Tengah. Pengumpulan data dilakukan melalui survei dengan  menggunakan kuesioner yang dibagikan kepada responden. Data dianalisis dengan menggunakan <em>partial least square</em> (PLS). Hasil Penelitian menunjukkan bahwa perencanaan anggaran, kompetensi sumber daya manusia dan evaluasi anggaran berpengaruh positif dan signifikan terhadap tingkat penyerapan anggaran. Variabel komitmen organisasi tidak memperkuat pengaruh perencanaan anggaran, kompetensi sumber daya manusia dan evaluasi anggaran terhadap penyerapan anggaran pada satuan kerja lingkup Kantor Wilayah Kementerian Agama Provinsi Jawa Tengah.</p>


2020 ◽  
Vol 12 (9) ◽  
pp. 1
Author(s):  
Herbert Lardner ◽  
Daalkhaijav Damiran ◽  
Kathy Larson

The study compared a natural-service breeding (NSB) program to a single fixed-time artificial insemination (FTAI) program on beef cow reproductive efficiency, breeding costs and partial budget evaluation. Eighty Black Angus lactating beef cows (5-6 yrs of age; n = 80; BW = 599.4&plusmn;78.6 kg) were randomly assigned by age, days postpartum to either FTAI (FTAI cow) or NSB (NSB cow) breeding program. The FTAI cows received a CIDR for 7 d and 100 &mu;g (2 mL) i.m. injection of GnRH, following this 25 mg (5 mL) i.m. of PGF2&alpha; i.m. with CIDR removed. Then a second 25 mg (5 mL) i.m. injection of GnRH approximately 66 h (d 10) after initial injection to ensure luteal regression, and artificially inseminated with semen by a trained technician. The NSB cows were exposed to bulls at a bull:cow ratio of 1:25 for a 63 d breeding season. Results indicated that a NSB program can be a lower cost ($85 vs. $123) compared to FTAI program on a per cow basis. If improvements in conception rate, calf weaning rate, and total 205 d adjusted wean weights are incorporated, a partial budget analysis reveals FTAI can increase net profit by $284 per cow.


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