Administrative Expenses Research Articles

Borsa İstanbul’da faaliyet gösteren perakende firmalarının pazarlama harcamalarının firma performansı üzerindeki etkileri

This study aims to find the factors that affect the sales revenues and asset profitability of companies operating in the retail sector. The study consists of retail companies listed on Borsa Istanbul, covering the quarter periods between 2015/3 and 2022/9. In the sample, as of 2022, 14 companies are traded in the retail sector on the stock exchange. Since the data of 6 companies among these companies could not be accessed, they could not even be analysed, and analyses were made on the panel data created with eight companies whose data had the desired characteristics. Regression and correlation tests were performed in the analyses. The panel data obtained from the sample were analysed using Stata 13.0 and EViews 9 package programs. According to the results of the analysis, it has been determined that marketing, sales, and distribution expenses impact sales revenues, while general administrative expenses and advertising expenses impact return on assets (ROA).

The costs of implementing anaemia reduction interventions among women fish processors in Ghana

BackgroundAnaemia among women of reproductive age (WRA) remains persistently high in Ghana, affecting 41% in 2022. Women in low-income communities in Ghana engaged in fish processing activities are at increased risk of anaemia due to inadequate diets, exposure to infectious pathogens, and pollutants. The Invisible Fishers (IFs) project was implemented among women fish processors in their reproductive age in Central and Volta regions of Ghana to mitigate anaemia. Despite the efficacy, feasibility and scalability of the intervention, the cost of implementing the intervention is unknown. The objective of this study was to estimate the costs of implementing the IFs project in Ghana.MethodsWe used micro-costing approach to analyse the costs of implementing the IFs project. Data were collected as part of a pilot randomized control trial with three interventions: Behaviour Change Communication (BCC), Strengthening Market Engagement of fish processors plus Behaviour Change Communication (SME + BCC), and Fish Smoking Technology and Practices plus Behaviour Change Communication (FST + BCC). The interventions were delivered to 60 women fish processors in the Central region and 60 in Volta region. The cost of the intervention was estimated from the societal perspective. Economic costs were categorized as direct costs (i.e. personnel, transportation, meetings, training, and monitoring) and indirect cost (i.e. value of productive time lost due to women and community volunteers’ participation in the activities of the IFs project).ResultsThe FST + BCC had the highest average cost per beneficiary (US$11898.62), followed by the SME + BCC (US8962.93). The least expensive was the BCC (US$4651.93) over the intervention period of 18 months. Recurrent costs constituted the largest component of economic costs (98%). Key drivers of direct costs were personnel (58%), administrative expenses (14%), and transportation (7%).ConclusionThere is a high cost for implementing interventions included in the IFs project. Planning and scaling -up of the interventions across larger populations could bring about economies of scale to reduce the average cost of the interventions.

Enhancing e-KYC Security and Privacy: Harnessing Quantum Computing and Blockchain in Web 3.0

By implementing a successful and effective Electronic- Know Your Customer (e-KYC) infrastructure, conventional defects and expenses may be greatly reduced. Strong authentication procedures are used by existing e-KYC solutions to guarantee safety and confidentiality. However, these technologies have shortcomings like as key administration expenses and dependency on encryption. We suggest a revolutionary strategy that integrates blockchain technology, Web 3.0, and quantum computing to get around these restrictions. In this research, we show how current e-KYC processes could possibly be improved, making them faster and more reliable, by integrating Web 3.0 with quantum computing. Our solution makes it simple to quickly verify several consumers, increasing productivity. We provide improved safety for online requests, transcending the weaknesses inherent in traditional encryption techniques by utilizing quantum computing technology and applying the concept of quantum encryption key methodology. We contribute to the development of safe and private solutions by addressing the shortcomings of the present e-KYC systems. The results of our research show how Web 3.0 and quantum computer technology have the power to completely alter the e-KYC environment

The impact of the Covid-19 Pandemic on financial performance of airlines’ in terms of expenses and profitability: Turkish Airlines and Pegasus

The Covid-19 pandemic has had a detrimental impact on social, political, and economic facets, precipitating substantial shifts in societal structures and economic frameworks. The pandemic has also taken a toll on the airline passenger transportation sector. During the pandemic, airline travel underwent regulation, with reduced seat capacities and a transition from wide to narrow-body aircraft. Throughout this period, airline revenues experienced a decline while expenses escalated, causing a significant imbalance between income and expenses. This imbalance led to losses in operating activities for airlines. This study investigated the impact of the pandemic on airlines’ expenses. Data were collected from the 2019-2022 financial statements of Turkish Airlines (THY) and Pegasus (PGSUS), which are traded on Borsa Istanbul. The study focused on revenues, costs of sales, gross profit, general administrative expenses, marketing costs, operating profits/losses, financing costs, profits/losses before tax from continuing operations, and net period profits/losses for the financial year. Trend, vertical, and ratio analyses were performed to evaluate the findings. The results showed that the expenses of and Pegasus increased drastically during the pandemic. Their revenues started to rise in 2021 and increased drastically in 2022. While they suffered losses due to high expenses during the pandemic, they showed a better profitability performance in 2022 than before the pandemic.

Efficiency in Operations of NASDAQ Listed Technology Companies from 2011 to 2023

The performance of technology companies listed on NASDAQ significantly impacts larger economic trends. Investors need specific information to navigate market volatility and make informed decisions in an increasingly complex marketplace. Furthermore, amidst the ongoing digital revolution, legislators and regulatory agencies must comprehend the operational dynamics of technology companies to develop frameworks that support innovation while maintaining market stability. Our study assesses the impact on the overall operational efficiency of NASDAQ-listed firms from 2011 to 2023, resulting from the interdependence of critical variables such as selling, general, and administrative expenses (SGA), cost of goods and services sold (COGS), and investments in research and development (R&D). Johansen’s cointegration methodology and pairwise Granger causality tests were employed to unveil long-term relationships, equilibrium adjustments, and causal relationships among the considered variables. The results provide critical insights into the strategic management of operational variables by the listed companies. The economic significance of the results obtained underscores the paramount importance of efficiently managing the cost of goods and services sold to achieve superior operating performance among these leading technology firms.

Automation exposure and operating performance

We find that firms experiencing increases in exposure to new automation technology see deteriorating operating performance in subsequent years. This pattern is driven by financially constrained firms. For firms without financial constraints, increases in automation exposure are associated with increases in profits, increases in fixed assets and employees, decreases in selling, general, and administrative expenses, and increases in profit margin. For firms with financial constraints, increases in automation exposure are positively related to changes in expenses and negatively related to profit margin. It seems firms without financial constraints are in better positions to take advantage of innovations in automation technology.

Executive Incentives and Corporate Risk Taking

Risk-taking is a fundamental driving force for long-term sustainable economic growth, can corporate risk-taking be enhanced through executive incentives and how to adjust the level of corporate risk-taking? This paper utilizes data from 1886 Shanghai and Shenzhen A-share listed companies from 2010 to 2021, and conducts an empirical analysis by using fixed-effects model panel regression. This paper compares the effects of compensation incentives, equity incentives, and the simultaneous implementation of both incentives on the level of corporate risk-taking, and finds that equity incentives, as a long-term incentive, can significantly enhance corporate risk-taking compared to compensation incentives and the simultaneous implementation of both incentives. Further analysis reveals that equity incentives increase risk-taking by affecting selling expenses, but have no significant effect on administrative expenses and operating costs. Therefore, effective incentives can bring real benefits and create substantial value for enterprises. This paper provides a theoretical reference for the strategic planning and sustainable development of listed companies.

Database Security Issues and Challenges in Cloud Computing

The majority of enterprises have recently enthusiastically embraced cloud computing, and at the same time, the database has moved to the cloud. This cloud database paradigm can lower data administration expenses and free up new business to concentrate on the product that is being delivered. Furthermore, issues with scalability, flexibility, performance, availability, and affordability can be resolved with cloud computing. Security, however, has been noted as posing a serious risk to cloud databases and has been essential in fostering public acceptance of cloud computing. Several security factors should be taken into account before implementing any cloud database management system. These features comprise, but are not restricted to, data privacy, data isolation, data availability, data integrity, confidentiality, and defense against insider threats. In this paper, we discuss the most recent research that took into account the security risks and problems associated with adopting cloud databases. In order to better comprehend these problems and how they affect cloud databases, we also provide a conceptual model. Additionally, we look into these problems to the extent that they are relevant and provide two instances of vendors and security features that were used for cloud-based databases. Finally, we provide an overview of the security risks associated with open cloud databases and suggest possible future paths.

Impact of Financial Liberalisation and Deregulation on Banking Sector in Pakistan

The paper analyses the market perception about the performance of Pakistani commercial banks in the wake of financial liberalisation and deregulation measures taken by the central bank over the last two decades. For this purpose, it uses the Survey approach. Out of 35 commercial banks, 15 banks have been chosen for analysis purposes. The paper mainly finds that key banking reforms have helped in removing the flaws in the banking sector of Pakistan. In particular, privatisation of banks, the deregulation and institutional strengthening measures, switching towards market-based monetary and credit management systems were instrumental in streamling banking operations. Similarly, the removal of restrictions on entry of private banks and operational restrictions on foreign banks also significantly contributed to the provision of quality banking services. The resultant competitive environment is the key factor behind improved efficiency of banks in Pakistan. The banks devised a number of strategies to respond to the competitive market conditions in the country. However, they faced various constraints in this regard, especially lack of managerial skills, and in hiring IT professionals, etc. As a part of future strategy, banks are likely to form more strategic alliances with foreign banks and undertake the expansion of business through widening of branch network. Despite a number of successful stories on different fronts, the central bank could not succeed in narrowing down the banking spread which is one of the key measures of banking performance. High domestic inflation, large non performing loans (NPLs) of banks, high administrative expenses, larger intermediation costs, and poor debt recovery are identified as important factors behind widening of banking spread. 1. INTRODUCTION The banking sector of an economy generally performs three primary functions: the facilitation of payment system, mobilisation of savings, and allocation of funds to stakeholders like government, investors, consumers, and business community who can utilise them for generation of economic activities.1 By virtue of its pivotal role, the banking sector can exert its positive influence on various segments of an economy. This gives it a privileged position among other sectors. In view of its significant role, economic managers always endeavour to devise such policies which could help provide the sector a level-playing field, thereby enabling it to operate on sound, efficient, and competitive footings. As in other emerging market economies, banks have been playing an important role in Pakistan also. However, the financial landscape of the country changed significantly in the 1970s with the nationalisation of Pakistani commercial banks. The Government also took various regressive steps, which included, among others, the initiation of subsidised bank credit schemes, the introduction of a complex system of credit ceilings, and imposition of controls on interest rates.3 These policy measures severely affected the efficiency of the banks. By the end of the 1980s, it was felt that Pakistan’s banking sector was not able to meet adequately the financial needs of the country

Does the Capital Market Value Carbon Emission Reductions? Evidence from China

ABSTRACT: An increasing number of Chinese companies are strengthening their commitment to corporate social responsibility (CSR) by reporting their carbon emission reductions. Research suggests that such voluntary environmental disclosures can reduce information asymmetry, decrease the cost of capital, and thus enhance firm value. However, a significant research gap exists because this evidence mainly derives from developed countries, with limited consideration given to emerging countries, where the capital market often lacks robust informational content. To fill this research gap, we endeavor to explore the firm-value effects of the disclosures and the magnitude of carbon reduction in China, the largest emerging market. By manually collecting data on carbon emission reductions from the CSR reports of Chinese listed companies from 2008 to 2013, we employ the balance sheet valuation model and ordinary least squares regression to investigate the firm-value effects of the disclosures and the magnitude of carbon emission reductions. The empirical results show that firm value is positively associated with not only voluntary carbon emission reduction disclosures, but also the magnitude of carbon emission reductions. In our sample, for every additional ton of carbon emission reduction, firm value increases by approximately 340 yuan (equivalent to 44 euros or 52 US dollars). We also find that the firm-value effects of carbon emission reductions are more pronounced in high-pollution industries than those in low-pollution industries. Further channel tests reveal that on average, agency problems, as measured by selling, general, and administrative expenses, are lower in firms that disclose carbon emission reduction information than those that do not. In addition, firms with carbon emission reduction disclosures can obtain more green subsidies than those without such disclosures. To mitigate climate risk, firms should proactively engage in carbon emission reductions, which can potentially receive a positive recognition from the capital market. Our study also provides valuable insights for regulators in terms of establishing and enhancing carbon accounting standards to encourage corporate involvement in carbon reductions.

Implementing Fingerprint Attendance with Fuzzy Logic enhances employee attendance efficiency in a modern workplace

The implementation of fingerprint technology in attendance tools offers a cutting-edge solution for managing employee attendance in modern companies. This technology yields substantial advantages, such as enhanced operational efficiency, heightened precision, and reliable data security. The tool integrates advanced fingerprint sensor technology and fuzzy logic to identify employees and deliver more accurate attendance evaluations. The distinctiveness of an individual's fingerprint facilitates identification that is arduous to counterfeit, lessening the possibility of fraudulent activities and data manipulation. Ensuring the attendance data's unbreakable integrity enables direct amalgamation with the payroll framework, accelerating and simplifying the salary computation procedure. Furthermore, the introduction of a fingerprint attendance tool yields favourable outcomes including minimizing administrative expenses, boosting staff output, monitoring attendance in real-time, and promoting disciplinary behaviours. This attendance tool enables businesses to enhance their human resource management efficiency and enhance their employee work environment.

STRATEGIC AND LEADING DOMINANTS OF OVERCOMING ECONOMIC - MANAGEMENT DEVIATIONS OF CONSTRUCTION PROJECTS USING FUZZY LOGIC

The article defines the directions of functioning of the construction industry and stakeholders of construction enterprises, reveals the main directions and peculiarities of the functioning of construction enterprises in the conditions of martial law (during the full-scale invasion of the Russian Federation on the territory of Ukraine) and substantiated directions of transformational development in the period of post-war reconstruction. The components of the theoretical-methodological platform for the formation and implementation of development management of construction enterprises have been developed using a methodical approach to the evaluation of strategic sets of the enterprise based on the improvement of the classical quantitative strategic planning matrix (QSPM, Quantitative Strategic Planning Matrix). As a conceptual basis for identifying such factors, the McKinsey “7S” model was used, according to which all factors are grouped according to the signs of belonging to the following components: strategy, skills, common values (corporate culture), structure, employees, systems and style. As a result of the study, the factors affecting the formation and implementation of the adaptive capacity of the construction enterprise to the transformational changes of the operating system are proposed: labor productivity in the studied period; the ratio of administrative expenses to wages in operating expenses; the share of employees with higher education in the total number of management personnel; experience of management personnel; the ratio of labor costs to wage costs. The processes of economic-mathematical modeling of the influence of system factors on the integral indicator of the level of transformational ability of the enterprise are determined. To achieve the goals, the work uses methods of strategic diagnostics and fuzzy methods of multi-criteria evaluation with the help of the Matlab Fuzzy Logic Toolbox application program package.

Financially supported nonprofits and IRS Form 990 expense reporting

PurposeThe authors examine whether limitations in Form 990 result in zero or understated fundraising and administrative expenses for organizations supported by related organizations. Form 990 does not consolidate financial information of legally separate related organizations, resulting in fundraising and administrative expenses being reported by supporting organizations but not by the supported organization.Design/methodology/approachThe authors use the IRS Statistics of Income Sample Data Files and compare charities receiving support from related organizations (supported) to non-supported charities.FindingsThe authors find evidence that supported organizations are likely to report zero or understated fundraising expenses and zero administrative expenses. Those receiving related donations are more likely to have zero or understated fundraising expense while those receiving related compensation are more likely to have zero and understated fundraising and administrative expenses. The authors also find evidence that supported organizations receiving greater amounts of related donations and related compensation are also more likely to report zero and understated fundraising expenses as well as zero administrative expenses while greater amounts of related compensation are also associated with understated administrative expense.Practical implicationsSince donors and other stakeholders use Form 990 to evaluate nonprofits, its unconsolidated nature could result in a lack of comparability across organizations and misinformed resource allocation (e.g. donation) decisions. The results also have implications for researchers who use zero and understated fundraising and administrative expenses as proxies for low quality reporting or interpret them as data errors.Originality/valueThe paper examines the extent to which zero or understated fundraising expense reporting (i.e. the fundraising expense puzzle) is associated with supported organizations receiving financial support from related organizations. The authors also expand their examination to zero and understated administrative expenses.

The effects of intergovernmental transfers on the local fiscal incentives of Brazilian municipalities

The objective of this work is to analyze the impact of fiscal decentralization on the behavior of Brazilian municipal policymakers. This work uses the first three cutoffs of the transfer rules of the Municipal Participation Fund (FPM) and applies a regression discontinuity designs (RDD) to capture the effects that have impacted municipal budget rates from 2013 to 2016. The comportment hypothesis is that transfer gains can generate (a) perverse incentives, if the gains are earmarked for personnel and administrative expenses or if they decrease revenue, or (b) beneficial incentives, if the main gains are spent on education or health. The results found for the estimates of the data panel model suggest that an increase in exogenous revenue generates a significant increase only in spending on administrative and sports and leisure functions and that the possible channel for this increase in expenses should be aimed at increasing the number of employees with commissioned position. These results indicate that the transfers generate only perverse incentives. This article explores how local managers allocate their resources according to their additional budget. Unlike the other works, we look for the mayor's behavior in relation to spending on the employment of commissioned civil servants, which can lead to perverse incentives.

Blockchain technology for pay-for-outcome sustainable agriculture financing: implications for governance and transaction costs

Pay-for-outcome financing mechanisms have been used to address agricultural runoffs to overcome the inefficiencies associated with push-based solutions, which are dependent on subsidies or philanthropic funding. As a market-based approach, pay-for-outcome platforms seek to incentivize sustainable practices, compensated by beneficiaries of the positive outcomes. Execution of pay-for-outcome financing mechanisms in an agriculture context is a complex transaction, involving investors, farmers, third party verifiers of outcomes, government and corporate beneficiaries, and thus requires a costly governance structure. Effective governance mechanisms are needed to meet the transaction costs identified in performance measurements. This study investigates the efficacy of blockchain technology to address transaction costs in pay-for-outcome financing for sustainable agriculture. Through a proof-of-concept, this study quantifies and explores the potential cost-saving benefits of utilizing blockchain. The proof-of-concept is an application of blockchain within a pay-for-outcome incentive model, namely the Soil and Water Outcomes Fund, for sustainable agriculture. Utilizing the Ethereum blockchain, transactions are facilitated through crypto wallets and a hybrid smart contract, while precipitation is used as a proxy for agricultural runoff measurements. Drawing from Transaction Cost Economics theory, a discussion is presented on how blockchains can reduce transaction costs, enhancing the governance and efficiency of pay-for-outcome mechanisms. Furthermore, the article presents blockchain transaction fees in the context of the scale of operations, considering the total number of participants in the Soil and Water Outcomes Fund. Our findings indicate that blockchain technology has the capacity to simplify intricate transactions, boost measurement accuracy, cut administrative expenses, and foster trust and transparency among stakeholders, thereby reducing the overall transaction costs associated with pay-for-outcome incentives. While blockchain has its limitations and is not a universally applicable solution for every type of transaction cost, we believe that blockchains are well-suited to facilitate pay-for-outcome financing such as the Soil and Water Outcomes Fund.

ANALYSIS OF THE APPLICATION OF FISCAL CORRECTIONS IN THE FRAMEWORK OF CALCULATING INCOME TAX PAYABLE

The income statement of PT Anugrah Abadi, which adheres to the Financial Accounting Standards (SAK), is included in the financial statements based on research. Both internal and external parties use this report to calculate taxable income and make decisions. The primary objective of fiscal correction is to determine the extent of underpayment or overpayment of corporate income tax for PT Anugrah Abadi by performing fiscal corrections on the financial statements and reanalyzing the fiscal corrections and expenses recorded by PT Anugrah Abadi in accordance with tax laws. The method used in this research is a descriptive qualitative approach with data processing. The data sources used in this research are the financial statements and tax reports of PT Haleyora Power for the year 2023. The results indicate that there are several financial statement accounts subject to fiscal corrections. Within the fiscal corrections, some expense accounts were adjusted positively and negatively, including sales expenses and general administrative expenses. Consequently, the fiscal correction of PT Anugrah Abadi’s commercial financial statements has increased.

Polalanta Divorce Practices of the Banggai Tribe Community in Banggai Islands District in the Perspective of Islamic Law and Positive Law

This study discuss the practice of Polalantadivorce practice among the Banggai ethnic community from the perspectives of Islamic law and positive law in the Mansamat B Village, South Tinangkung District, Banggai Islands Regency.The aims of this study are examine factors drive the residents of Mansamat B Village, South Tinangkung District, Banggai Islands Regency to engage in Polalanta divorce practice, and to find out the perspective of Islamic and positive law in Polalanta divorce practice among the residents of the village. This study used a qualitative method with data collection techniques involving observation, in-depth interviews, and written document analysis. The data analysis techniques employed include data reduction, data presentation, data verification, and drawing conclusions. This study found that time efficiency and simplicity are significant factors motivating the Banggai ethnic community in Mansamat B Village to opt for divorce outside the Religious Court or Polalanta practice. Additionally, economic considerations also play a role, requires administrative expenses, which, despite subsidies for those less fortunate, are still perceived as significant by some. Hence, the choice to divorce outside the Religious Court is more appealing. Furthermore, a lack of legal awareness and personal issues contribute to this practice. We aso found that there are distinctions between positive law and Islamic law concerning divorce. Islamic law requires only formal witnessing, whereas positive law mandates court proceedings in the Religious Court. This provision is outlined in Article 39 paragraph (1) of Law No.1 of 1974, Article 65 of Law No.3 of 2006, and Article 115 of the Compilation of Islamic Law, stipulating that divorce can only take place before a court session after the court has attempted and failed to reconcile both parties.

Coordination and complex policy problems – experiences of de-sectorized municipalities in Sweden

The article highlights the growing contradiction in public policies managing complex policy problems in political systems characterized as sectorized. Utilizing a case study, this article analyzes how Swedish municipalities have attempted to introduce alternative organizational models, replacing a sector-based model to improve coordination values. The local self-government in Sweden has traditionally been organized as a sector-based model, i.e., a political organization that consists of standing committees organized functionally with sector-based responsibilities. In the last two decades, several municipalities have introduced de-sectorized models motivated by arguments concerning coordination and producing seamless municipal services. The article aims to describe and analyze the introduction of de-sectorized models in Swedish municipalities. The most significant results of the analysis show: Firstly, 66 out of a total of 290 municipalities in Sweden have created de-sectorized municipal organizations since the end of the 1990s. Secondly, the de-sectorized organizations introduced imply that the number of elected representatives decreases significantly. The interviewed actors regard this as a negative democratic side-effect. Thirdly, the results of conducted interviews also indicate that the de-sectorized model enhances coordination values at an overall level and has the potential to create cost efficiency in administrative expenses. Finally, more research needs to bring forward analyses on how to introduce alternative political organizing to manage complex policy problems vis-a-vis an institutionalized system of local self-government.

EXPLORING INVESTOR'S DECISIONS IN ESTIMATING THE EFFECT OF EARNING PERSISTENCE, FINANCIAL LEVERAGE, FOREIGN OWNERSHIP ON COMPANY REPUTATION AND VALUE IN NIGERIA

This study evaluates the effect of exploring investors decisions in estimating the effect of earning persistence, financial leverage, foreign ownership on company reputation and value We used multiple regression models on secondary data obtained from the annual and accounts of sampled consumer firms listed in Nigeria Stock Exchange spanning for ten (10) year from 2012-2021. The findings revealed that earnings before interest and tax (EBIT) and market capitalization (MCAP) are positively correlated though not significant at P- value. On the other hand, it can be deduced that the sensitivity of market capitalization to the control variable asset tangibility (at) is statistically positive and insignificant at P-value = 0.502 also but that has a positive and significant effect on financial leverage. It was documented that there exist perfect relationships between asset tangibility, financial leverage and natural logarithm of total assets connoting presence of colinearity. It is easily adjusted using colinearity diagnostics given the non-existence of both lagged values and dummy variables. The implication of the finding revealed that earnings before interest and tax (EBIT) and market capitalization (MCAP) are positive and can be used in predicting the movement of predictors variables regarding regressand; financial leverage, earnings before interest and tax and foreign ownership of consumer firms in Nigeria. The study hereby recommends that: consumer firms should not rely on debt financing but as well lay hand on the other means of increasing its working capital, thus; internal finance, general reserve etc. Above all, there will be collaborate between the firm and foreign partnership to improve financial performance, they should also focus on increasing wealth of the firm ensuring that the firms investors have their return on investment as when due.. Finally, firm management should adjust its administrative expense in order to increase profit for the year to encourage prospective investors. KEY WORDS: Return on investment, earnings and growth, foreign investors and profitability

Personnel Administration Burden at the Semarang Regency Public Works Office

Administrative expenses are all forms of activities that are supporting and do not directly contribute to achieving organizational goals. This study aims to describe the administrative burden on the Semarang Regency Public Works Office, one of the regional apparatus organizations (OPD) responsible for providing public works infrastructure in the area. This study analyzes the administrative burden in terms of finance, human resources and work processes. The results of the analysis show that the administrative burden from a financial perspective is still low, while the administrative burden in terms of human resources and work processes is quite high. There are several efforts to optimize administrative management, such as increasing employee capacity and competence, utilizing information technology, simplifying procedures, increasing transparency and accountability, and carrying out regular monitoring and evaluation. The aim of this effort is to reduce the administrative burden to a minimum, so as to increase the efficiency and effectiveness of OPD in carrying out public works affairs in Semarang Regency.