Budget Management Research Articles

Development of an Comprehensive Budget Management and Performance Evaluation System

The rapid advancement of socio-economic conditions and technology offers enterprises opportunities to enhance their capabilities. As they expand operations, improving management precision becomes essential. Budgeting, a crucial accounting tool for implementing corporate strategy, quantifies action plans and translates strategic planning into specific quantitative measures. Budget management involves forecasting, planning, evaluating, and providing feedback on future business activities and financial outcomes, guiding operational optimization and driving the achievement of strategic goals. Comprehensive implementation of budget management is highly significant for enterprises. This paper explores the characteristics and implementation details of comprehensive budget management, assesses the achievements and shortcomings of Company A in its practice, and analyzes its budget performance evaluation methods, particularly the deficiencies in indicator design. Using the balanced scorecard theory and methods, this study designs a budget performance evaluation indicator system tailored to Company A’s context. This system, based on the company’s strategy and objectives, employs budget performance evaluation as a means to achieve overall strategic goals through business improvement and employee motivation.

Socialization on the Use of the School Activity and Budget Plan Application (ARKAS) for PAUD School Principals in Sentani District, Jayapura Regency

This study aims to investigate the impact of socialization on the use of the School Activity Plan and Budget Application (ARKAS) for PAUD principals in Sentani District, Jayapura Regency. Socialization methods included intensive training in the use of ARKAS for budget planning, activity monitoring, and school financial reporting. Data was collected through direct observation and interviews with socialization participants. The results showed significant improvements in principals' understanding and skills in using ARKAS, as well as improvements in the efficiency of school budget management. The conclusion of this study is that the implementation of ARKAS effectively supports transparency and accountability in the management of PAUD school funds, with positive implications for the quality of education in Sentani District. The study recommends widespread implementation of ARKAS in PAUD schools as a step towards more structured and efficient education management.

Sistem Pengelolaan Surat Perintah Perjalanan Dinas di DPRD Provinsi NTB

The Official Travel Order (SPPD) Management System at the Regional People's Representative Council (DPRD) of West Nusa Tenggara (NTB) Province is an important innovation in enhancing the efficiency, transparency, and accountability of official travel administration. Prior to the implementation of this system, SPPD management was carried out manually, leading to various obstacles such as slow processes, administrative errors, and lack of transparency. With the adoption of an information technology-based system, the entire process from creation, approval, to reporting of SPPD can be done electronically. The system provides features for data validation, fillable templates, and automatic notifications to expedite the approval process. Integration with the regional financial system enables more efficient and accurate budget management, while a centralized database simplifies data storage and retrieval. The implementation results show significant improvements in time efficiency, reduction of administrative errors, and enhanced transparency and accountability in the use of official travel budgets. The system also facilitates better data management and supports easier audit processes. Thus, the SPPD Management System at the DPRD of NTB Province has successfully delivered positive impacts on the performance of official travel administration, creating a more productive and responsible work environment.

Poverty Linked to Government Performance: Insights from Maluku Barat Daya and Halmahera Timur, Indonesia

This study aims to uncover the connection between government performance and poverty in a process tracing mechanism, utilizing documentation and archival records of Maluku Barat Daya and Halmahera Timur in East Indonesia, 2016-2019. Incorporating process-tracing as the method to tracing which linkage is a new approach in poverty discourse, which is the novelty of this study. Process tracing is not without challenges, considering that it requires the presence of the expected case-specific implications of its existence, which is constrained by the data availability. However, spatially speaking, the findings of this study provide valuable insights into Indonesia’s context as an archipelago nation and can be a reference for any country facing disparity and inequality. Poor government performance lowers the quality of education and infrastructure performance through the limited number of qualified civil servants, lack of good-quality data, non-optimal budget management, and lack of accountability. Poor education resulted in low technological advances, low examination results, and few good accreditation schools. In infrastructure development, the incapability of local government to provide essential services pushed people to survive on their resources and become more vulnerable to experiencing poverty. Therefore, this research concludes that government performance influences poverty reduction through education and infrastructure performance.

Analysis of Hospital Budget Management Control Based on Smart Hospital

Hospitals are crucial healthcare facilities where patients seek treatment, and effective budget management within hospitals significantly impacts their operational efficiency and financial performance. In the age of information technology and advanced healthcare solutions, the emergence of smart hospitals represents a new trend in the medical industry’s evolution. Leveraging modern information technology can enhance the development of hospital IT systems and drive budget management toward greater intelligence. This paper begins by analyzing the influence of smart hospitals on hospital budget control. It then examines the current state of budget management control within smart hospitals. Finally, it proposes several strategies for budget management control in smart hospitals, aiming to provide guidance for relevant stakeholders.

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Khusus dan Dana Alokasi Umum Terhadap Pengalokasian Anggaran Belanja Modal Di Pulau Jawa

This research aims to analyze the influence of Regional Original Income (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) on the allocation of capital expenditure budgets on the island of Java. Capital expenditure is an important component in regional budgets that contributes directly to infrastructure development and improving public services. This study uses panel data from districts/cities on Java Island during the 2015-2020 period. The analytical method used is panel data regression with a fixed effects model (FEM) approach to identify the influence of independent variables on the dependent variable. The research results show that PAD has a positive and significant influence on capital expenditure. This indicates that regions with higher PAD tend to allocate more budget for capital expenditure. Meanwhile, DAK also has a positive and significant effect on capital expenditure, which shows that funds specifically allocated by the central government have succeeded in increasing investment in fixed assets in the regions. On the other hand, DAU was found to have a negative but insignificant effect on capital expenditure, indicating that general funds received from the central government did not directly encourage an increase in capital expenditure. This research provides important implications for regional policy makers in increasing PAD and utilizing transfer funds from the central government more effectively to accelerate the development of infrastructure and public services. Apart from that, the results of this research can also be a reference for further research in the field of regional finance and public budget management.

Manajemen Sekolah: Meningkatkan Efektivitas dan Efisiensi Pendidikan SDN 12 Banda Aceh

This article discusses school management at SD Negeri 12 Banda Aceh as an effort to increase the effectiveness and efficiency of education. Observation methods include direct observation, interviews with relevant stakeholders, and analysis of documents related to school management, with a focus on management of facilities and infrastructure, curriculum, students, human resources, and school budget. Observation results show that school management at SD Negeri 12 Banda Aceh includes resource management, school policies, interactions between staff and students, as well as implementation of educational programs. The main aim of this observation is to understand in depth the management practices implemented in daily activities at the school in order to achieve the stated educational goals. The observation process includes observing various situations and interactions at school, both inside and outside the classroom, including school leadership, policy implementation, and interactions between school stakeholders. The results of observations are recorded in the form of field notes, audio/video, or images and then analyzed to identify patterns, themes, and important findings related to research objectives. School management observations are often used in conjunction with other data collection methods, such as interviews or document analysis, to provide a comprehensive understanding of management practices in schools. From the results of observations at SD Negeri 12 Banda Aceh, important findings were found regarding school management including management of facilities and infrastructure, teacher and student recruitment processes, and budget management. Recommendations for improvement are provided to increase the effectiveness and efficiency of education at the school. Evaluations and improvements continue to be carried out in order to achieve better educational standards, with the hope that the positive contribution from these observations can bring about significant changes in the quality of education at SD Negeri 12 Banda Aceh and become a reference for other educational institutions.

Utilizing Machine Learning Techniques for Power Estimation in Residential Electricity Consumption

Electricity consumption analysis and estimation play a vital role in various contexts, ranging from business planning to household financial management. In an era where electrical energy is a primary source of human activity, understanding power usage patterns and estimating them becomes crucial. This research enables an understanding of energy consumption from individual to national scales and supports efficient energy policy planning. Power estimation provides insights into the expenditures that consumers or companies will incur, enabling effective financial planning. Research and development of accurate predictive models using machine learning techniques are essential to providing useful information for the energy industry and the general public. This study uses machine learning to compare the performance of different power prediction models. The decision tree (DT) method, with an MAE of 0.3613, an MSE of 0.4184, and an RMSE of 0.6469, gives the best results. The results show that the model can provide accurate predictions of electricity consumption, potentially becoming a reliable tool in power management and financial management. Its contribution is crucial in the energy industry and daily life, providing insights needed to enhance energy efficiency and budget management. As a result, this research provides relevant and beneficial solutions to energy and financial management for society and industry. Keywords: Electricity consumption analysis, Estimation, Machine learning, Power management, financial management

Financial planning and budget management in hospitality and dining establishments: Navigating the financial landscape of the hotel and restaurant sector

Financial planning and budget management in hospitality and dining establishments: Navigating the financial landscape of the hotel and restaurant sector

Efficiency Challenges Amid Budget Success in Indonesia

This study assesses the budget implementation of the Sidoarjo Regency Government from 2019 to 2022, focusing on effectiveness, efficiency, and economic performance. Using a descriptive quantitative approach with document analysis, the findings indicate that while the government has met economic criteria and shown improved effectiveness, efficiency has been less satisfactory, particularly in 2022. Despite surpassing budget revenue targets, inefficiencies arose due to higher expenditures than revenues. The study highlights the need for better budget management and resource allocation to enhance overall performance. Highlight: Economic Criteria Met: Consistent economic performance over four years. Improved Effectiveness: Surpassed budget revenue targets. Efficiency Issues: Lower efficiency, especially in 2022. Keyword: Budget implementation, effectiveness, efficiency, economic performance, Sidoarjo Regency

Analisis Efektivitas Realisasi Anggaran Pendapatan Belanja Daerah Kota Medan Tahun 2021-2023

Medan city is one of the largest cities in Indonesia. The increasing need for infrastructure amidst the increasing population in the city of Medan is a challenge that must be resolved. This research was conducted to evaluate the effectiveness of the Medan City Revenue and Expenditure Budget considering that the budget allocation for improving infrastructure that has been carried out by the Medan City Government is the government's priority. The research method used in this research is a descriptive analysis method with a qualitative approach. The results of the research found that effectiveness in managing the APBD is still less effective. In this case, the effectiveness of budget management still needs to be improved so that fund allocation can be optimized and create more inclusive and sustainable development.

Évaluation des dépenses du circuit des produits de santé dans le cadre d’études institutionnelles – Étude de cas au CHU de Toulouse

Clinical research faces complex and unpredictable budgetary challenges, despite its central role in the development of healthcare products. This retrospective study examines the estimated and actual costs of 13 trials managed by the Clinical Trials Coordinating Pharmacy at the University Hospital of Toulouse. It aims to assess the accuracy of estimates, identify trial-influencing events and identify budget adjustment variables. The results show that only two of the 13 studies stay within their initial estimates, with most exceeding their projected margins. Costs vary by area, with shipping and packaging in particular exceeding the initial budget, while distribution costs are more accurately estimated. Several factors influence costs, including study duration, centre locations, number of enrolments, product stability and protocol amendments. Extending the study duration leads to increased costs in all areas, while reducing the number of inclusions tends to be in line with the original budget. In conclusion, budget management in clinical trials is complex due to numerous influencing variables. Careful planning and consideration of the specifics of each trial are crucial for more accurate estimates and budget adherence. This study enhances the understanding of the financial challenges faced by institutional sponsors of clinical trials and contributes to the refinement of budgeting methods for future clinical trials.

The structure of academic cancer service lines: Results of an Association of American Cancer Institutes survey.

e13566 Background: An integrated cancer service line (CSL) in academic medical centers provides a patient-centered approach with the goals of improving the patient experience and clinical outcomes; managing financial operations; increasing access to clinical research; and decreasing health disparities. The Association of American Cancer Institutes (AACI) Physician Clinical Leadership Initiative Steering Committee sought to evaluate the current state of cancer services lines among the membership of AACI to identify common areas of organizational structure and function and potential areas for enhancing integration. Methods: A 29-question, mixed-methods, descriptive survey with multiple choice and short answer questions addressing the characteristics of the center’s CSL, was sent electronically to the cancer center directors and administrators at 107 academic centers on July 31, 2023, and again on August 24, 2023. Descriptive statistics were used to summarize the survey data. Results: Of 107 centers, 75 (70%) responded to the survey. Of the 68 respondents with clinical services, 58 centers (85%) had a defined CSL. Twenty-three centers (40%) noted that they did not have a formal charter defining governance and structure; 11 (48%) of the 23 are National Cancer Institute (NCI)-Designated Cancer Centers. Twenty-six (45%) reported a defined funds flow. Fifty (86%) cancer centers have a physician as a primary leader and the majority have a leadership team of two or more individuals (55, 95%). While hematology and medical oncology, radiation oncology, and surgical specialties were part of every CSL, pathology (31, 53%) and radiology (28, 48%) were included in only half of the centers. Center respondents noted that quality and safety were a primary focus (48, 83%), with regional growth (45, 78%), ambulatory operations (44, 76%), and budgeting and margin management (43, 74%) as additional responsibilities. Key performance metrics tracked by the CSL included the number of new patients (57, 98%), time to first appointment (55, 95%), and accrual to clinical trials (47, 81%), while 48% (28) tracked palliative care referrals within 90 days of death. Most CSL services, inclusive of records collection (86%), billing (86%), and coding (81%) are centralized within the center’s health system. Conclusions: There is widespread variability in the structure of academic CSLs with 40% and 55% of respondents not having a formal charter or funds flow, respectively. Leadership, key responsibilities, and metrics differed across centers. These results can serve as a tool for centers to refine their existing CSL or as a guide for CSL development. Our survey highlights a potential to evaluate CSL structures, which are inclusive of a broader series of departments and services, to determine the optimal approach for a multidisciplinary patient-centered care model. Efforts to obtain outcome data on CSL structures are warranted.

Optimization of Budget Management and Absorption Based on the "SAKTI" Apps

Optimization of Budget Management and Absorption Based on the "SAKTI" Apps

Research on the Reform of Management Accounting Teaching Mode under Background of Artificial Intelligence

Through the research on the reform of management accounting teaching mode under the background of artificial intelligence, this paper puts forward some reform measures such as updating the teaching content, innovating the teaching method and reforming the teaching evaluation. In terms of updating the teaching content, this paper proposes to integrate artificial intelligence technology into the teaching content of management accounting, add cutting-edge courses such as data analysis, data mining and intelligent decision-making, and update traditional courses such as cost management and budget management to combine them with artificial intelligence technology. In terms of teaching method innovation, this paper proposes to adopt the combination of online and offline teaching mode, introduce cases of data analysis and prediction model, and introduce diversified teaching methods such as case teaching and simulated practical training. In terms of teaching evaluation reform, this paper proposes to build a holographic data monitoring system for learning process based on artificial intelligence technology to provide personalized learning suggestions and feedback, so as to achieve scientific and accurate teaching evaluation.

Manajemen Pembiayaan Pendidikan di Pondok Pesantren

This study aims to analyze the financial management of education at Bustanul Wildan Islamic Boarding School. The primary focus is on how the boarding school manages its funding sources, budget allocation, and financial sustainability efforts to support educational activities and daily operations. The methodology used is a case study with a qualitative approach, involving in-depth interviews with the school's administrators, direct observation, and financial document analysis. The study reveals that Bustanul Wildan Islamic Boarding School has diverse funding sources, including community donations, student fees, and government aid. Budget management is conducted transparently and accountably, although challenges remain in maintaining a balance between income and expenditures. For financial sustainability, the boarding school has developed self-sustaining businesses such as agriculture and handicrafts involving student participation. The findings indicate that effective and innovative financial management is crucial to ensuring high-quality education continuity at the boarding school. The implications include recommendations for enhancing the financial management capacity of school administrators and diversifying income sources to reduce dependence on external donations.

Pelatihan Penganggaran Material: Studi Kasus Pelalu UMKM Di Kabupaten Majene

This service aims to provide knowledge to MSME players to be able to increase the competitiveness and sustainability of their businesses, as well as strengthen their role in the local economy. Apart from that, MSME players can also build efficient local distribution relationships by partnering with local producers or cooperatives to supply raw materials directly, thereby reducing dependence on supplies from outside the city. To overcome these problems, targeted support is needed for MSMEs. This support includes increasing knowledge in budget management, optimizing the use of raw materials, implementing effective procurement strategies, and using modern financial management technology and tools. With concrete and sustainable solutions, it is hoped that MSMEs can increase production capacity, strengthen the local economy, and achieve greater and more sustainable success. Overall, this training succeeded in building a collaborative and sustainable learning community, where participants can continue to share knowledge and experiences for their professional development.

Evapotranspiration increment was underestimated in China due to underrepresented land cover changes

Numerous evapotranspiration (ET) products have been produced using various approaches and diverse forcing data even as the magnitude and trends of ET show divergence. We simulated ET using updated land use and cover change (LUCC) data in China from 1900 to 2020. We found that China’s ET increased slightly from 1900 to 1980, but it increased rapidly after 1980 due to LUCC characterized by forest expansion (2.05 mm yr−1, P < 0.01). We also found that the ET trends derived from our simulation were significantly higher than other ET products (−0.70–1.47 mm yr−1, P < 0.01), implying that existing, long-term ET products might have underestimated ET trends in China during the post-1980 period because of underrepresented LUCC. These underestimated ET trends could introduce biases in the regional water budget and water resources management. We advocate for future studies to take into account the impacts of LUCC in global ET simulations.

Analisis Efektivitas Realisasi Anggaran Pendapatan Belanja Daerah Kota Medan Tahun 2021-2023

Medan city is one of the largest cities in Indonesia. The increasing need for infrastructure amidst the increasing population in the city of Medan is a challenge that must be resolved. This research was conducted to evaluate the effectiveness of the Medan City Revenue and Expenditure Budget considering that the budget allocation for improving infrastructure that has been carried out by the Medan City Government is the government's priority. The research method used in this research is a descriptive analysis method with a qualitative approach. The results of the research found that effectiveness in managing the APBD is still less effective. In this case, the effectiveness of budget management still needs to be improved so that fund allocation can be optimized and create more inclusive and sustainable development.

Knowledge and Skills Needed for Future Health Administrators: A Systematic Review.

The educational needs of future health administrators, prioritizing their needs, and developing a relationship between these needs and the needs of the community are very important to provide better responsiveness. We aimed to identify the knowledge and skills required for health care management students as future managers of the health community. In this systematic literature review, all studies conducted between 1990 and 2021 were searched in such databases as MEDLINE, Scopus, Web of Science, ProQuest Iran Medex, Magiran and Scientific Information Database (SID), and the collected data were analyzed via the thematic analysis method. Findings of this study were divided into two main categories and fourteen subcategories, including knowledge-related factors (awareness of the structure and processes in the field of health and knowledge of management science) and skill-related factors (planning, coordination, organization, leadership, control and evaluation, management of financial resources and budgeting, service management, communication and information management, human resource management, implementation of participatory and team activities, crisis management, entrepreneurship, innovation, marketing, policymaking, and decision-making). By identifying the knowledge and skills that students need, it is possible to empower them through necessary education. Therefore, by providing responsive education, developing skills, and improving capabilities, we can take an effective step to improve the quality of health system services.