Budget Management Research Articles

Sorting waste saving gold: CSR innovation The Gade Clean and Gold PT Pegadaian Cirebon Area

The Gade Clean and Gold program is a CSR program from the central Pegadain which aims to develop gold savings that specialize in each area to find waste banks in their respective regions to collaborate with and are committed to taking part in overcoming waste problems in Indonesia through waste management. Cirebon City is part of the PT (Perseudota Indonesia) The Gaga Clean And Gold program, aiming to address its significant waste problem. The purpose of this research is to explain the management of The Gage Clean and Silver program. The data is divided into primary, obtained through interviews with Public Relations and Marketing Executive employees of PT, and secondary, sourced from literature such as books, journals, and newspapers. The researchers used qualitative approach with descriptive qualitative method. The results of the research are as follows. Firstly, PT has planned The GAGE program to find information on the best waste bank information with the Financial Services Authority (OJK), approach by gathering waste bank managers and the community, budget management for waste bank infrastructure. Secondly, it motivates stakeholders by forming company awareness by providing injections of funds to waste banks to improve infrastructure facilities in the form of creating waste bank parks, renovating waste bank warehouses and providing gowes cars for waste transportation activities made by PT. Finally, the suggestions that can be given by researchers through the results of research on the management and management of the Gade clean and gold program are as following.

IMPLEMENTASI KEBIJAKAN DESENTRALISASI DALAM MENINGKATKAN EFEKTIVITAS PEMERINTAHAN DAERAH DI INDONESIA

This research aims to analyze the implementation of decentralization policies in Indonesia and their impact on the effectiveness of regional government. This study uses a qualitative approach with case study methods in several areas. Data was collected through observation and document analysis. The research results show that decentralization has increased community participation and regional government responsiveness, although there are still obstacles such as human resource capacity and budget management. This research provides recommendations for improving the implementation of decentralization policies in order to increase the effectiveness of regional government.

The Effect Of Budget Requirements And Management On The Performance Of Goods And Services Procurement System

This research, therefore, has been done to investigate the influence of budget requirements and management on procurement for goods and service performance in the Indonesian system. In this study, the focus will be on how the organizational needs are met and how effective the management of budget resources is in the procurement system. Despite the improvement made on regulations, challenges remain on compliance in relation to the needs of procurement and budgetary constraints. This research applies a document analysis and literature review to qualitative approach the assessment of these factors. Findings from this study show the importance of the need for the precise identification of need, stakeholder involvement, and strong cost control mechanisms. Overcoming these challenges can significantly enhance procurement efficiency and effectiveness within organizations.

Performance Indicators of Budget Management at UFSC from 2010 to 2013

Objective: The objective of this study is to verify the variation in budget management performance at UFSC based on indicators from 2010 to 2013. Theoretical Framework: The main concepts and theories underpinning this research were Results Planning and Control, Budgetary Process, and Higher Education Institutions. These concepts were essential for understanding the study's context. Method: The research is characterized by its qualitative, quantitative, descriptive, applied, bibliographic, documentary, and case study nature. Results and Discussion: From the collection of secondary data from documents obtained from UFSC, variations in performance indicators were observed. Although not significant, these variations considerably influenced the budget. Management of financial resources in a public higher education institution of UFSC's size should be continuously monitored to take timely actions and make corrections to avoid greater losses. Research Implications: This study exposes and clarifies the Performance Indicators of UFSC's budget management from 2010 to 2013, for future reflection on budget management. Originality/Value: his study contributes to understanding UFSC's budget management by examining its performance indicators. The relevance and value of this research lie in the growing necessity for effective financial management in public universities.

BIG DATA-DRIVEN DECISION MAKING IN PROJECT MANAGEMENT: A COMPARATIVE ANALYSIS

This study investigates the impact of big data-driven decision-making in construction project management through a qualitative comparative analysis. By conducting semi-structured interviews with project managers, data analysts, and construction workers across various types of construction projects, the research identifies key themes related to the benefits and challenges of integrating big data analytics. The findings highlight significant advantages such as enhanced operational efficiency, improved decision-making processes, cost reduction, budget management, timely project delivery, and quality control and assurance. However, challenges including data integration complexities, privacy concerns, the need for specialized skills, and organizational resistance to change are also revealed. The study underscores the importance of fostering a data-driven culture and strong leadership support to maximize the benefits of big data in construction project management, while also emphasizing the need for context-specific strategies tailored to different project types.

Health performance assessment modeling and its application to compact medical communities in China.

Some regions in China have already implemented capitation payment or capitation budget management for medical insurance funds. However, there remains a shortage of adequate tools and methodologies to accurately quantify differences in population health risks. Therefore, this paper constructs a health performance assessment model that comprises four steps. The first step is to categorize all participants into health risk groups based on whether they have contracted with a family doctor, their age, sex, and the type of consultation. The second step is to categorize health risk groups based on differences in healthcare resource utilization. The third step is to analyze health performance by examining healthcare resource utilization year over year. The fourth step is to apply the assessment results to assist local finance bureaus and medical insurance bureaus in developing incentive schemes. According to cost weights, the health risk groups are split into six classes: insured residents without health care visits, healthy insured person, slightly ill insured patients, ill insured patients, more seriously disease patients, and severely ill insured patients. We evaluate one compact medical community's health performance by examining changes in the proportion of resource usage group size and expense. From 2019 to 2021, both the proportion of patients with severe and ultra-severe diseases and the proportion of costs in the sample increased, according to changes in resource utilization levels. This result indicates that the population's overall health has not improved and that the compact medical community is still primarily focused on treating diseases, with poor implementation of health maintenance measures and minimal improvement in health performance.

Efektivitas dan Efisiensi Pengelolaan Keuangan Dana Desa pada Dalu Sepuluh A Tanjung Morawa

Purpose: To evaluate the effectiveness and efficiency of financial management of village funds in Dalu Sepuluh A Village, Tanjung Morawa. Research Methodology: Comparative analysis using effectiveness and efficiency formulas. Document analysis of financial reports and budget plans. Interviews with village officials. Results: Village fund budget management in Dalu Sepuluh A Village did not meet efficiency standards. The effectiveness ratio is 100%. Improvements include better budget planning and increased transparency in financial reporting. Limitations: The study focused on a single village for one fiscal year, limiting its generalizability. Reliance on self-reported data from village officials. Contribution: The findings will contribute to local government financial management, rural development studies, and public administration. This study provides insights for policymakers on village fund management in Indonesia.

Tantangan Etika dalam Pengelolaan Anggaran Negara dalam Era Transformasi Digital

Digital transformation has reshaped the challenges and strategies of managing national budgets. This era places transparency, accountability, integrity, and data security as its primary focus. The significance of transparency and accountability in the management of national finances, particularly through the adoption of information technology, presents opportunities to enhance the effectiveness of public services. However, these changes also bring ethical challenges, especially concerning data security. The success of digital transformation requires ethical leadership, an understanding of data security risks, and the implementation of stringent policies. The adoption of financial technology can expedite the digitization of public services, escalating the risks associated with data security and potential fraud. Therefore, strategic strategies are needed to ensure that budget management adheres to ethical principles and integrity. The active role of the government is crucial in ensuring that transparency and accountability remain top priorities. Concrete steps, such as interactive services through digital platforms, can increase public engagement. The importance of integrity and data security is acknowledged as a central point, with policies and practices supporting information security. Further research can explore the role of new technologies, such as artificial intelligence, in enhancing transparency and data security in the management of national budgets.

Pengaruh Kejelasan Sasaran Anggaran, Desentralisasi, Ketidakpastian Lingkungan, Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial (Studi Empiris Pada Kantor Pelayanan Perbendaharaan Negara Pekanbaru)

This study aims to examine the direct effect of the variables of budget targets clarity, decentralization, environmental uncertainty and management accounting system on managerial performance. This study was conducted at the Pekanbaru State Treasury Service Office. The population in this study were employees working at the Pekanbaru State Treasury Service Office totaling 42 people. The sampling technique used was purposive sampling. The respondents in this study were the head of the office as the user of the budget/goods, the head treasurer and employees. The sample used in this study was 42 respondents. The statistical method used to test the research hypothesis is multiple linear regression analysis using SPSS software version 29.0. The results of the study indicate that the variables of budget target clarity,decentralization, environmental uncertainty and management accounting systems have an effect on managerial performance. The magnitude of the influence of R-Square (R2) from budget target clarity, decentralization, environmental uncertainty and management accounting systems on managerial performance is 28.9% while the remaining 71.1% is influenced by other independent variables not examined in this study.

Budgeting Management Policy in Improving the Quality of Education at SMPTQ Al Falaah Indragiri

Policy is a series of concepts that become the main line and basis of a plan in carrying out work or a way of acting in education in facing and dealing with a problem that results in a decision from all relevant stakeholders to achieve better educational goals. However, this policy often makes mistakes in education. The aim of the research in this paper is to determine the implementation of the principal's policy regarding budgeting management in improving the quality of education at SMPTQ AL FALAAH INDRAGIRI, to determine the constraints of the principal in managing budgeting in improving the quality of education at SMPTQ AL FALAAH INDRAGIRI. The approach used in this research is qualitative using qualitative descriptive. The subjects in this research were the school principal and treasurer. Research data collection techniques are using interviews, observation and documentation. The results of this research show that the principal of SMPTQ AL FALAAH INDRAGIRI has implemented good policies in managing budgeting to improve the quality of education at the school, as for what can be proven, namely in the form of varied extracurriculars and has won awards in participating in competitions by SMPTQ students. AL FALAAH INDRAGIRI. The obstacles faced by this school in managing budgeting to improve quality at this time is one of them is the lack of funds going to the AL FALAAH INDRAGIRI SMPTQ school.

Empowering Indonesian Migrant Workers Through Financial Literacy and Entrepreneurship

Financial literacy has emerged as a critical aspect of economic empowerment, yet significant disparities persist between countries. According to the 2019 Household, Income and Labour Dynamics in Australia (HILDA) survey, Australia boasts a financial literacy rate of 64%, while Indonesia lags behind at only 38% (Australia Indonesia Youth Association, 2020). Recognizing this gap, this initiative aims to address the financial literacy needs of Indonesian migrant workers through targeted training programs. Drawing on data from the 2022 National Survey on Financial Literacy and Financial Inclusion (Survei Nasional Literasi dan Inklusi Keuangan/SNLIK), which showed an increase to 49.68% in Indonesia (Otoritas Jasa Keuangan, 2022), our community outreach initiative focuses on raising awareness and providing practical knowledge on entrepreneurship among migrant workers. By offering workshops on International Community Outreach with the theme "Raising Entrepreneurial Success Among Indonesian Migrant Workers," this activity aims to equip participants with the skills and inspiration to start their businesses upon returning to Indonesia. Through training sessions on budget management and entrepreneurship, we strive to empower migrant workers to achieve financial independence and contribute to their personal economic well-being. This initiative embodies our commitment to fostering self-sufficiency and economic resilience among Indonesian migrant workers.

Does the balance matter? The gender within government and municipal indebtedness

PurposeIt was to investigate whether gender diversity – gender balance – within political municipal government teams affected the municipal indebtedness. Government ideology, the gender of the mayor and the wealth of the municipal environment were considered as moderators.Design/methodology/approachWe used GMM estimators on two dynamic models and a sample of 144 Spanish municipalities with more than 50,000 inhabitants for the period 2013–2022.FindingsGender diversity within government teams reduces the municipal debt. Furthermore, the government right-wing ideology and the female gender of the mayor are robust moderators of the effects of the gender diversity within government teams on institutional indebtedness.Research limitations/implicationsThe differences in financial autonomy and powers to apply public policies by municipalities in the different countries, as well as some differential aspects within the right-wing ideological spectrum, may condition our findings. Within relational demography, gender diversity impacts municipal performance, opening the way to explore other relations in future research.Practical implicationsThe tendency to implement legislation to try to achieve high gender balances within political decision-making bodies generates higher gender diversity, and our research shows that it leads to a better financial performance, a matter of transcendental importance for EU, credit rating agencies, and lenders.Originality/valueThis study provides new knowledge about the effect of gender within political decision-making bodies on municipal budgetary management. It is the first research analysing the impact of gender balance in the strict sense within decision-making bodies on municipal indebtedness.

An Effective Federated Object Detection Framework with Dynamic Differential Privacy

The proliferation of data across multiple domains necessitates the adoption of machine learning models that respect user privacy and data security, particularly in sensitive scenarios like surveillance and medical imaging. Federated learning (FL) offers a promising solution by decentralizing the learning process, allowing multiple participants to collaboratively train a model without sharing their data. However, when applied to complex tasks such as object detection, standard FL frameworks can fall short in balancing the dual demands of high accuracy and stringent privacy. This paper introduces a sophisticated federated object detection framework that incorporates advanced differential privacy mechanisms to enhance privacy protection. Our framework is designed to work effectively across heterogeneous and potentially large-scale datasets, characteristic of real-world environments. It integrates a novel adaptive differential privacy model that strategically adjusts the noise scale during the training process based on the sensitivity of the features being learned and the progression of the model’s accuracy. We present a detailed methodology that includes a privacy budget management system, which optimally allocates and tracks privacy expenditure throughout training cycles. Additionally, our approach employs a hybrid model aggregation technique that not only ensures robust privacy guarantees but also mitigates the degradation of object detection performance typically associated with DP. The effectiveness of our framework is demonstrated through extensive experiments on multiple benchmark datasets, including COCO and PASCAL VOC. Our results show that our framework not only adheres to strict DP standards but also achieves near-state-of-the-art object detection performance, underscoring its practical applicability. For example, in some settings, our method can lower the privacy success rate by 40% while maintaining high model accuracy. This study makes significant strides in advancing the field of privacy-preserving machine learning, especially in applications where user privacy cannot be compromised. The proposed framework sets a new benchmark for implementing federated learning in complex, privacy-sensitive tasks and opens avenues for future research in secure, decentralized machine learning technologies.

Impact of Public Debt Refinancing Techniques on Managing Public Budgeting in Iraq: An Analytical Study

The use of public debt by the state as a primary financial instrument is an essential strategy for directing economic activity, ensuring economic stability, and fostering economic growth. Despite this, as the levels of public debt continue to climb, governments are increasingly resorting to debt refinancing methods that are focused on either replacing or rescheduling current debt or converting to a new kind of creditor via investment and securitization investment vehicles to relieve the burden of their debt. Utilization of these instruments is essential for effective management of the overall budget. The discovery that debt scheduling and the debt sustainability index impact the accomplishment of fiscal surpluses and maximizing public revenues informed the study's results in Iraq, which inspired the conclusion that debt refinancing methods and general budget advice are connected. In order to reduce public debt with the possibility of eliminating it, to take advantage of the time it gives to initiate a strategy for investing in projects that contribute to increasing public revenues through which that debt can be repaid, to achieve sustainable economic growth, and to reduce the budgetary deficit, the author of the study recommended that the mechanism of scheduling public debt in its entirety and not just a part of its structure be implemented. Implementing the technique of scheduling public debt in its totality rather than simply a portion of its structure may help achieve these aims. .

Pengaruh Pemahaman Sistem Akuntansi, Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Pengelolaan Anggaran Dana Desa

Management of village fund management is accountability or answering and explaining the performance and actions of a person/leader of an organizational unit to parties who have rights or who are authorized to ask for accountability in the form of reports with the principle that every village financial management activity must be accountable to the village community. Research methods used The quantitative method used was a sample size of 34 people. The data collection instrument used was a questionnaire. The dependent variable of this research is village fund budget management and the independent variables are understanding the accounting system, use of information technology and internal control. The data analysis technique used is multiple linear regression analysis. The results of the t test show that (1) the variable understanding the accounting system has no effect on village fund budget management, the use of information technology has an effect on village fund budget management, internal control has a positive effect on village fund budget management while simultaneously the variables understanding the accounting system, use of information technology and internal control has a significant and positive effect on village fund budget management.

Application of the Least Cost Analysis Method to Determine the Optimal Cost and Duration for Delayed Projects

The construction project of the Polresta Denpasar Multi-Purpose Building experienced delays due to the Eid al-Fitr holiday, resulting in a 9.35% setback, equivalent to 19 days. In the 20th week, the planned progress was 66.52%, but actual progress was only 57.17%. With 76 days remaining for the project's completion, the least cost analysis method was applied to find the optimal cost and time for completing the remaining work by increasing the workforce. This approach aims to ensure the project is completed on time and the contractor avoids penalties. The penalty is 1/1000 (1 ‰) of the contract value. The analysis used primary data such as interviews and project observations, and secondary data including contractor unit price analysis, budget plans (RAB), and S-curves. The data was analyzed from the remaining project work, crashing duration, to finding the cost slope for each task, and then using the least cost analysis method to determine the optimal cost and time. The analysis results showed that the optimized project cost after acceleration was Rp 3,077,713,130.90, with the project duration reduced from 76 days to 57 days, accelerated by 19 days. This acceleration saved costs by Rp 18,428,493.93. By applying this method, the project is expected to be completed faster without compromising quality, and the contractor can avoid delay penalties. This approach helps in time efficiency and budget management, ensuring all resources are used optimally and the project is completed on target.

Implementation Of Transparency and Accountability in Barangay Sta. Rita & San Nicolas Minalin, Pampanga

The research conducted in Barangay Sta. Rita and San Nicolas, Minalin, Pampanga, aimed to investigate the implementation of transparency and accountability among barangay officials. The study found a majority of female respondents, indicating a positive trend towards gender diversity in leadership roles. Furthermore, respondents in the 36-40 age group were most prevalent, suggesting active engagement from individuals with valuable experience. Marriage was common among respondents, reflecting the importance of familial support in leadership roles. High school graduates comprised the majority, highlighting the significance of practical knowledge in governance. Regarding tenure, a substantial number of respondents had served for 13-20 years, indicating deep community knowledge among experienced officials. In terms of transparency and accountability, the research uncovered commendable practices. Barangay officials demonstrated efficiency in budget management, public service delivery, local legislation, elections, infrastructure development, community engagement, conflict resolution, and resource management. The weighted means for each domain ranged from 3.73 to 4.10, indicating highly implemented practices across various governance aspects. These findings underscore the success of barangay officials in upholding high standards of transparency and accountability, serving as a model for effective local governance. The research suggests the importance of investing in professional development for officials, promoting gender and age diversity, and enhancing community engagement to sustain these positive practices. Ultimately, the implications extend beyond Barangay Sta. Rita and San Nicolas, highlighting the potential for positive change in local governance structures to improve community well-being.

Structured Planning for Strengthening Marketing and Distribution Capacity of Cilembu Sweet Potato Products

The method of implementing this community service is systematically designed to overcome the problems faced by the target partner, Ma Utik, in developing the Cilembu yam industry and its processed products. The preparation and planning stages as well as socialization and initial training are the main focuses in this program. The preparation stage begins with an initial survey to identify partner needs related to marketing, business management, distribution network development, and product innovation. A service team consisting of experts in economics, management, agribusiness, and informatics was formed with a division of tasks according to competence. A structured work plan includes a schedule of activities, implementation methods, and indicators of success, as well as careful management of budgets and resources. Socialization and training materials were developed based on partner needs to ensure in-depth understanding and mastery of relevant skills. The socialization phase begins with an initial meeting to introduce the program's objectives, benefits and solutions to partners, while accommodating their inputs. Initial training was conducted to provide partners with a foundation of knowledge and skills. Marketing strategy training covers the use of social media, digital marketing, branding, and promotion. Business management training covers business planning, financial management, and strategic decision-making using business management software. Distribution network development training includes negotiating and building relationships with distributors, as well as utilizing communication technology. Product innovation training includes identification of market trends and development of new products using market research technology. Through this approach, it is expected that partners can understand the program objectives and acquire the necessary skills to improve their competitiveness. With effective coordination between the service team, community partners, and supporting institutions, this program can run smoothly and have a significant impact. The implementation of a digital marketing application specifically for Cilembu yam products is one of the main results that is expected to increase product visibility, facilitate customer access, strengthen branding, and increase interaction with customers and business partners

Determinants of Budget Managers' Performance at Mpu Kuturan Singaraja State Hindu College: An Analysis of Budget Participation, Goal Clarity, and Organizational Commitment

Determinants of Budget Managers' Performance at Mpu Kuturan Singaraja State Hindu College: An Analysis of Budget Participation, Goal Clarity, and Organizational Commitment

Berinovasi dengan TikTok: UMKM Lokal dan Langkah-Langkah Menghadapi Dinamika E-Commerce di Tahun 2024

In the growing digital era, the use of TikTok by local Micro, Small, and Medium Enterprises has become a significant concern in an effort to expand markets and increase sales. This article analyzes the challenges and strategies that can be adopted by in facing e-commerce dynamics and utilizing the TikTok Platform as E-Commerce effectively. The research method used is using a qualitative approach method by conducting literature studies and literature studies. The method for data collection is obtained from the official website (e-commerce usage data) and studying theories from various literatures related to the research. The results show the importance of efficient advertising budget management, optimization of logistics and delivery, improved skills in content creation, strategic collaboration, and campaign performance monitoring as key steps in facing challenges and taking advantage of opportunities in TikTok Commerce. Through a deep understanding of market dynamics and the implementation of appropriate strategies, MSMEs can strengthen their presence in TikTok Commerce and increase their competitiveness in the competitive e-commerce ecosystem. Translated with DeepL.com (free version)