Budget Spending Research Articles

PROBLEMATIC ISSUES OF THE EXCISE POLICY OF GEORGIA

The article considers problematic issues of excise policy related to the taxation of tobacco products. Changes in the excise duty rates on tobacco in Georgia over the last ten years are also discussed. Tobacco products (cigarettes) are commodities that are characterized by particularly inelastic demand and price changes reduce the demand for it to a lesser extent. If different taxes, iincluding the excise duty rates on cigarettes have risen sharply above reasonable levels, making them inaccessible to a statistically significant number of consumers, a strong motivations appears instantly, and illegal supply channels are quite quickly setting up. Such a scheme of development of the situation has taken place many times around the world, even in much more economically developed countries, where the share of tobacco spending in citizens' budgets is much lower. Comparing the codified versions of different periods of the Tax Code and other normative acts, it it has been established that from 2011 to 2021, excise rates on filtered cigarettes increased by an average 5.6 times, and on unfiltered cigarettes - 19 times. The share of taxes (excise and VAT) already exceeds 75% of the average retail selling prices for cigarettes. The reason for the multiple increase in the tax burden on tobacco products is usually the international obligations of the country, both in terms of tobacco taxation to the World Health Organization and in the framework of the Association Agreement with the European Union. Fiscal purposes were also important in implementing the excise policy. The state needed to find additional sources of revenue for financing the increased public expenditure, and under Georgian law, excise duty is the only common State tax that can be increased without a referendum. A sharp rise in excise rates has significantly increased the tax burden on tobacco consumption. This has led to a series of unforeseen consequences. According to official statistics, both local production and imports of tobacco products have significantly decreased. As a result, the demand for excise stamps has sharply decreased. Therefore, the fiscal effect of the multiple increase in excise duty rates on tobacco has been largely offset. However, the reduction in the intensity of tobacco use is not confirmed by any reliable research or reasonable estimates. This indicates that we are dealing with a significant increase in excise duty-free cigarette smuggling and illicit trafficking. This fact is confirmed by statistics - there is a sharp increase in both administrative and criminal offenses in this field. This situation and the discussion of the relevant threats is the subject of this article. We think that excise policy, especially with regard to tobacco products, is one of the most important issues in recent years, which needs to be addressed.

Digital Marketing Through Instagram Ads: A Case Study of “Instaboost Life” Instagram

This study concerns a small medium enterprise called “ Instaboost Life”. Instaboost Life is an online shop that sells healthy products such as slimming tea, beverages for mothers who are breastfeeding, lemon beverages, and other healthy beverages that are healthy and safe for diet. Due to their high price, the products are highly likely to be consumed by middle-class people. As an online shop, the products are merely for sale online. Therefore, social media is used to promote the products, which in this case is Instagram. The aim of this research is to identify whether more advertising on Instagram raises more potential buyers and finally make a purchase decision. The data collected in this research is internal data from Instaboost Life from January-June 2021 and 5 interviews with users of Instaboost Life. After analyzing the data, the authors conclude that more budget spending plays a significant role in reaching the targeted audience and potential buyers. Furthermore, their decision to purchase order. In addition, the interviewees also confirmed that advertising played a significant role in their decision to purchase order products from Instaboost Life.

PUBLIC DEBT AND ECONOMIC GROWTH IN INDONESIA

This study analyzes the impact of government debt contributed to the economic growth in Indonesia over the period 2005 to 2020. We employ the ordinary least square (OLS) approach to see if other factors like government funding, government investment, inflation, and budget spending have an effect on economic growth. The findings show that government debt does not have a significant effect on economic growth in Indonesia. The results indicate that government debt over time has a negative impact on GDP. Furthermore, we discovered that government investment and the rate of inflation are decreasing functions of GDP.

THE IMPACT OF DIGITAL TRANSFORMATIONS ON THE TRANSPARENCY OF FINANCIAL-ECONOMIC RELATIONS AND FINANCIAL SECURITY OF UKRAINE

The spread of digital information technologies can significantly increase the opportunities for publicity and growth of financial relations, reduce abuse and corruption, which in turn will contribute to financial security at all levels of the economic system. The aim of the article is to create a methodological basis and methodological basis for the formation of a fundamentally digital model of transparency of financial and economic relations at the level of public finance, which minimizes threats to financial security and maximizes development opportunities due to the digitalization of economy and society. The statement of basic materials. The article analyzes the current scientific approaches to determining the impact of digital transformations on ensuring the transparency of financial relations and identifies the most relevant areas of research on this topic. Bibliographic analysis was carried out with the help of modern software VOSviewer, which revealed cluster relationships between the categories of "digital transformations", "national security" and other economic categories, which once again showed significant global scientific interest in this topic and its interdisciplinary nature. . Given that the key role in shaping the financial security of the state belongs to the provision of budget security indicators, considerable attention was paid to considering the specifics of the Open Budget Index, which is formed by calculating indicators that comprehensively characterize the transparency of the budget process. The rating positions of Ukraine according to this index are compared with the positions of other countries. The possibilities of the Transparent Budget system, which is part of the open government of Ukraine, are considered. The peculiarities of the Open Budget and Open Spending web portals, which provide informational support to the budget process and provide citizens with access to information on public funds at all stages of planning and use, are analyzed. Existing technologies and information opportunities to ensure the transparency of public debt policy, foreign exchange, and monetary market are considered. Conclusions. The study shows that the synergistic combination of digitalization and integrated development of financial transparency is an effective means of improving financial security, and reducing information barriers and will be a catalyst for positive changes in the economy.

О содержании Стратегии государственной культурной политики до 2030 г. и возможности ее реализации

The article considers the Strategy of State Cultural Policy 2030 and the way it complies with the principles established by Federal Law No. 172-FZ On the State Strategic Planning (June 28, 2014). The principles include transparency, realism, resource availability, measurability of goals, multichannel financing, etc. The research featured the quality of strategic management in the sphere of culture in the context of the abovementioned Strategy. The research was based on the institutional approach and assessed the availability of monitoring tools for its implementation. The study revealed some shortcomings in the content of the Strategy of State Cultural Policy 2030. For instance, the strategic management is only at the second stage in the evolution of approaches to the development and implementation of strategies, i.e., strategic planning. The third and fourth stages of evolution are to adjust the strategic capabilities of the public administration system to the real-time management, and they still remain a matter for the distant future. The elements of multichannel financing of culture include a system of tax preferences, marked taxes, sponsorship and patronage, the institution of budget allocations, endowment funds, etc. However, these measures have certain limitations and contradict the current norms of budgetary and tax legislation. The state remains the main sponsor of culture, despite the expansion of the list of state cultural policy subjects and the roles of the state, e.g., the state as an investor, a philanthropist, a co-investor, etc. As a result, new development challenges may lead to underfunding. The financial mechanism for strategy implementation presupposes no transparent bond between the strategy and budgetary spending.

Digitalization of agro-industrial production in the Republic of Kazakhstan:risks and ways to overcome them

The goal is to reveal the need to account the potential risks of digitalization for the sustainable development of agricultural sector. Methods - economic-statistical, analytical, evaluation and comparison. Results – the directions of using digital technologies implemented by the Ministry of Agriculture of the Republic of Kazakhstan in agro-industrial complex of the country are considered. The risks accompanying digital processes and their impact on the competitiveness of agro-industrial production are identified. The importance of improving methods of public administration and self-government based on the involvement of business entities in this movement is shown. The role of the use of information and communication systems that consolidate the state, business and society in the context of global socio-political and economic transformations is emphasized. Arguments about digital impact on ensuring the transparency of allocation and spending budget funds are presented. The demand for expanding the use of the Qoldau Digital application platform to increase digital participation and literacy of agricultural producers, online programs for selling and buying goods and services via the Internet (marketplace) is justified. Conclusions - currently, certain elements of digitalization, which are common in international practice, are being applied in the republic. There is an opportunity to more actively use the Qoldau application of the "Fund for Financial Support of Agriculture". Measures to create a digital environment in AIC, including costs of the national project "Technological breakthrough through digitalization, science and education", are insufficient and require the development of a concept for digital transformation of agro-industrial complex, covering households as a key factor on the way to innovative society. The effectiveness of digital economy can be achieved by providing information activities, learning based on real cases with the involvement of practitioners and subsequent support.

ANALISIS PENDAPATAN DESA TERHADAP ALOKASI BELANJA DESA PADA DESA MUARA KILIS KECAMATAN TENGAH ILIR KABUPATEN TEBO

This research is entitled Analysis of Village Income Against Village Expenditure Allocation in Muara Kilis Village, Tengah Ilir District, Tebo Regency. This research aims (1). To explain village income and village expenditure in Muara Kilis village in 2020. (2). To explain the Village Expenditure Allocation based on the realization of Village Income in Muara Kilis Village in 2020. The results of this study are: (1) Muara Kilis Village Revenue realized in 2020 consists of 1) State Revenue and Expenditure Budget Allocation (Village Fund) of Rp. 980,390,000. 2) Share of Regional Taxes and Regional Levies for Regency/City, amounting to Rp. 18,245,614. 3) Village Fund Allocation of Rp. 622,447,000. 4) Financial Assistance from the Provincial APBD and Regency/City APBD of Rp. 60,000,000. With a total village income of Rp. 1,681,082,614. Meanwhile, Muara Kilis Village expenditure in 2020 is allocated to five sectors, namely, 1) Village Government Implementation of Rp. 621,492,614, 2) Village Development of Rp. 293.957.300, 3) Village Community Empowerment of Rp. 59,950,700, 4) Community Development of Rp. 39,200,000, and 5) Disaster Management and Emergency Expenditure of Rp. 666,482,000. With a total village income of Rp. 1,681,082,614. (2) In Muara Kilis Village, with a total income of Rp. 1,681,082,614 has not been able to realize income from 3 other sources of income, namely from Village Original Income, Grants from third parties, and other legitimate income. As can be seen in the data above, which shows that the income from the three sources is 0% or Rp. 0 rupees. Meanwhile, Muara Kilis Village Expenditures are by Government Regulation Number 47 of 2015, which must be used with the following provisions: At least 70% (70% or more) of the village's total spending budget will be used to fund the village administration. Implementation of village development, village community development, and strengthening of rural communities (4 regions). Up to 30% (≤30%) of the village's total budget will be used for the four items. 1) bonds and allowances for village mayors and village officials, 2) village government obligations, 3) allowances and obligations, village advisory boards, and 4) incentives for Rukun's neighbors.

Incorporating Gender in Program-Targeted Budgeting (Recommendations for How to Integrate the Gender Approach in a Socially Significant Decision)

ABSTRACT Gender equality is directly related to the goals of improving the status of women and eliminating existing socioeconomic disparities and discriminatory practices based on gender. The aim is to provide women with greater access to public resources, which can be achieved via the application of gender budgeting. The article considers existing government spending legislation and proposes ways of incorporating gender into budget planning, including specific methodology for creating a gender-oriented budget as promoted by the United Nations. We outline eight steps for creating a gender budget that would define, analyze, and incorporate the gender component into budgetary spending on social policy. Such a budget would help women acquire better high-paying jobs through the reform of hiring practices, education, and the expansion of child care services.

Municipal Budget Expenditures and Per Capita Incomes in the Russian Arctic

ABSTRACT This study assesses the financial capacity of Russia’s Arctic municipalities and evaluates the wages of Arctic employees working in the education and health care sectors. Research was conducted in three areas: the budget capacity of the social spheres; the standard of living and incomes of employees working in socially significant areas; and the social orientation of municipal budgets in the Russian Arctic. The author’s method of assessing the participation of the state in the life of the population made it possible to formulate a number of proposals for improving the social spheres of the urban districts of the Russian Arctic. The study shows that education and health care have declined in the urban districts of the Russian Arctic, due to lower budgetary spending and a slowdown in the growth of wages. It is concluded that socially significant industries must be further developed using both budgetary and extrabudgetary resources, which could be procured through public–private partnerships.

Transformation of Kalale and Boziya as Viable Tourism Destinations for Social and Economic Development in Zamfara State, Nigeria

Nigeria is endowed with tremendous and unimaginable human and natural resources. Since its rise to nationhood, agriculture was the major driver of its economy. The discovery of crude oil at Oloibiri in the Niger Delta in 1956 and with the production of 5,100 Barrels per day, crude oil receipts replaced agriculture as the major source of revenue for the government. The country depended solely on oil which has made its economy vulnerable to external shocks, resulting from price variations in the global oil market. This situation has affected the performance of its budgetary spending and poor handling of economic diversification drives. It is against this background that this paper intends to explore the potentials of a neglected industry like the tourist sector, using Kalale and Boziya as viable tourism destinations for social and economic developments in Zamfara State and Nigeria at large. The paper initiated strategies for the improvements of these identified tourism locations for recreational benefits, income generation and the development of critical infrastructures among others in Kalale and Boziya. The methodologies adopted in the collation of data were oral interviews, fieldworks, observation, and use of relevant documentaries. Multidisciplinary approach, historical and archaeological surveys were also applied and undertaken. The findings revealed that Kalale and Boziya have the potentials for tourist attractions that will usher in a significant inflow of foreign reserve that will further boost the economy of Zamfara State and Nigeria, besides the capacity of the industry in employment generation, alleviation of poverty and social cohesion among several other advantages.

Optimization of The Budget of The Industrial Complex Transformation Strategy Based on Neural Network Modeling

The purpose of the study is to develop and test methodological tools for optimizing the structure and directions of budget spending strategies for transformations of industrial complexes. The relevance of the study is due to the need to restructure business processes and models of strategic management in industry, as well as the overall increase in the efficiency of domestic enterprises in the conditions of the formation of the digital economy. Currently, Russian industry is developing mainly along an extensive path that does not provide a deep innovative transformation of business and the necessary increase in labor productivity.Materials and methods. The data source for the study is Rosstat materials on the development of industry in the Russian Federation, indicators of economic activity of industrial companies contained in SPARK-Interfax databases, as well as the results of monitoring activities of KPMG and the Agency for Strategic Initiatives. The methods of neural network modeling and budgeting, comparative quantitative and structural analysis, index approach and other tools are used in the work.The results of the study. The article substantiates the formation of budgets for transformation strategies of industrial companies based on groups of strategically significant expenses. The analysis has been carried out and the problems of the current budget structure of the transformation strategies of the industrial complexes of Voronezh, Lipetsk, Kursk and a number of other regions have been identified. A methodological technique has been developed that allows choosing the optimal option for allocating the strategy budget funds between the key areas of transformation of the industrial complex, characterized by the use of neural network modeling technologies and providing the greatest increase in revenue and labor productivity while maintaining the financial and economic stability of the enterprise. A neural network of direct signal propagation has been constructed, which is used to predict the values of financial and economic indicators of an industrial complex depending on the allocation of funds in the budget of its strategy. Based on the conducted modeling, the optimization of the budgets of the strategies of enterprises was carried out and the results of their transformation (in terms of increasing revenue and labor productivity) were predicted.Conclusion. The results of the study show that a significant increase in labor productivity in industry can be achieved by increasing the amount of financing and implementing measures aimed at digitalizing business processes, conducting R&D and introducing organizational innovations at enterprises. The analysis shows the high potential effectiveness of transformation strategies of all studied industrial complexes after optimizing their budgets. The highest indicators can be achieved at JSC “Industrial Complex “Energia”, JSC “Schetmash”, JSC “Kursk Electrical Equipment Plant” and other companies. The results of the study can be used by the management of industrial structures as scientific, methodological and practical tools for carrying out institutional changes at enterprises and industrial complexes.

Seeding with Costly Network Information

In the presence of contagion, decision makers strategize about where in a network to intervene (e.g., seeding a new product). A large literature has developed methods for approximately optimizing the choice of k seeds to cause the largest cascade of, for example, product adoption. However, it is often impractical to measure an entire social network. In “Seeding with Costly Network Information,” Eckles, Esfandiari, Mossel, and Rahimian develop and analyze algorithms for making a bounded number of queries of a social network and then selecting k seeds. They prove hardness results for this problem and provide almost tight approximation guarantees for their proposed algorithms under widely used models of contagion. One proposed algorithm is practical for both querying online social networks and structuring in-person surveys. This framework further allows reasoning about tradeoffs between spending budget on collecting more network data versus increasing the number of seeds.

Pengaruh Rasio Keuangan Pemerintah Daerah terhadap Indeks Pembangunan Manusia

Purpose - Local governments with great authority in the current era of autonomy must be able to use the allocation to the maximum for the welfare of the community. The appropriate local government fiscal policy through the Regional Revenue and Spending Budget (APBD) is expected to increase the human development index to improve the welfare of the community. This research was conducted to find out how much influence the local government financial ratios have on the human development index, the ratio used is the ratio of the degree of decentralization, the ratio of regional financial dependence, the ratio of regional financial independence, the ratio of the effectiveness of local own revenue and the ratio of the effectiveness of the local tax.
 Research Method - The type of data from this research is quantitative descriptive using primary and secondary data. The data analysis technique used is multiple linear regressions. Findings - The results of this research are that there is a very strong relationship between the degree of decentralization, the ratio of regional financial dependency, the ratio of regional financial independence, the ratio of the effectiveness of local own-source revenue, and the ratio of the effectiveness of local taxes and simultaneously affect the human development index.
 Implication – There is a very strong relationship between the degree of decentralization, the ratio of regional financial dependence, the ratio of regional financial independence, the effectiveness ratio of regional original income and the effectiveness of regional taxes and have a simultaneous (together) effect on the human development index.

IMPLEMENTASI MANAJEMEN PEMBIAYAAN PENDIDIKAN TPQ ROUDLOTUT THOLAB

This study aims to find out about how the implementation of financing management in non-formal educational institutions, namely TPQ. The study conducted research at a TPQ named TPQ Roudlotut Tholab. The research method used is a qualitative research method using a PAR (Participatory action research) approach. The researcher used the approach because the researcher went directly to the research location, namely TPQ Roudlotut Tholab. In this research, the researcher uses secondary data and primary data provided by one of the administrators at TPQ Roudlotut Tholab. The results in this study are the source of funds for TPQ Roudlotut Tholab comes from infaq of the guardians of students at TPQ Roudlotut Tholab and also assistance from the government. Budget management at TPQ Roudlotut Tholab is also very good, this can be seen from the meetings that are often held by the students of TPQ Roudlotut Tholab before entering the new school year. In terms of the use of the financing budget at the Roudlotut Tholab TPQ, it doesn't cost too much, but during this COVID-19 pandemic, the spending budget at the Roudlotut Tholab TPQ is very large, especially if you have to comply with health protocols. TPQ Roudlotut Tholab in carrying out the health protocol to buy buckets and hand washing soap, this was done because he wanted to break the chain of the spread of Covid-19, which spread so quickly in our country, Indonesia.
 Keyword: Management, Financing, Education, TPQ

New Approaches to Assessing the Effectiveness of Federal Budget Allocations and Extrabudgetary Funds for R&D

Introduction. The article presents approaches to assessing the effec­tiveness of spending budget allocations of the federal budget and extra­budgetary funds for research and development (R&D) works of civil pur­pose, prepared on the basis of an analysis of programme documents at the federal level. Methods. The study was conducted using comparative and non-comparative analysis, synthesis, abstraction and concretisation. The deductive and inductive analysis of the Report on the Spending of the Federal Budget (f. 0507011) and the Consolidated Annual Report of the Ministry of Economic Development of Russia on the progress of im­plementation and evaluation of the effectiveness of state programmes of the Russian Federation for 2019 was also used. Results and Discussion. Sources of data on the spending of federal budget allocations and extra­budgetary funds on civil research and development within the state pro­grammes of the Russian Federation, as well as on the progress in the im­plementation and evaluation of the effectiveness of state programmes have been identified. The instruments for spending budget allocations of the federal budget (instruments of the 1st and 2nd levels) have been defined. Approaches have been developed to assess the effectiveness of spending on R&Ds of civil purpose, including determining the degree of impact of spending federal budget allocations and extrabudgetary funds on the achievement of goals under the relevant state programs of the Russian Federation; assessing the degree of impact of using federal budget allocations on R&D in the context of tools for implementing 1st and 2nd level R&D by achieving the established indicators in the process of their implementation. Conclusion. The developed approaches will allow the state authorities concerned to check and confirm or refute the stated result in the programme and reporting documents, which provide information on the achievement of goals and solving tasks under the relevant state programmes of the Russian Federation at the expense of the budget allocations of the federal budget of the Russian Federation and extrabudgetary sources for R&Ds, and will also allow determining the extent to which the use of these funds within state programmes of the Russian Federation was effective.

Fiscal Consolidation in Madhya Pradesh and Chhattisgarh during 2001 to 2019

This paper looks into fiscal consolidation in India's heartland states of Madhya Pradesh and Chhattisgarh following their separation from 2001 to 2019. The study examines the trends in states' budget deficits, public spending, debt, and revenue collection to meet FRBMA, 2003 fiscal targets. According to the analysis, both states achieved fiscal consolidation after an initial hiccup during the period. The states adhered to the fiscal targets established by the FRBM Act of 2003 and various finance commissions. In Madhya Pradesh and Chhattisgarh, the gap between revenue receipts and revenue expenditure has narrowed. The percentage of interest payments deducted from revenue has also been reduced. Madhya Pradesh and Chhattisgarh are backward states, despite their above-average economic growth. The deficit and debt levels and the states' interest payments have increased later in the study period. The States must generate revenue through legislative non-GST taxes and other non-tax sources.

Thailand's COVID‐19: How public financial management facilitated effective and accountable health sector responses

AbstractEffective Public Financial Management (PFM) systems are crucial during COVID‐19 pandemic to ensure timely mobilisation of sufficient resources and distribution to frontline service providers. All aspects of PFM, from budget acquisition to execution and expenditure reporting and auditing are important aspects in pursuing effective pandemic responses with transparency and accountability. This commentary analyzes how PFM in Thailand adapted to support purchasing of COVID‐19 health services, including laboratories and treatment, vaccines and vaccination servicing, and no‐fault compensation from adverse effects following immunisation. It also discusses the limitations which delay implementation. Financing COVID‐19 services was decided by the Cabinet under a State of Emergency Decree, resulting in expedited budget approval process. Though delays in budget execution were caused by bureaucratic budget spending rules, regulations and approvals, PFM adaptation allowed for services to be provided through the use of hospital revenue with rapid budget execution rules and regulations while maintaining accountability, reporting and auditing. Lastly, while reporting is mandatory with internal audit by related government agencies, and external audit by Office of the Auditor General in place, as of September 2021, report of the COVID‐19 expenditure in 2020 has yet to be made publicly available for transparency and check and balance by the public. It is unclear the degree to which audit systems are fully enforced. Overall, Thailand's PFM systems have provided rapid fund mobilisation sourcing from central budget and loans and clarity in authorisation of spending; the use of hospital revenue provides more flexibility and rapid budget execution.

Website-Based Budget Adjustment Information System at PT. Taspen (Persero) Denpasar Branch Office

The activities of the budget adjustments in the manufacture of the allocation of procurement of goods still have not been done optimally. This leads to lack of control over spending budget. The purpose of this research is to make the Information Systems Budget Adjustments Purchase Website Based on PT. Taspen (Persero) Kantor Cabang Denpasar, which is the solution of the weakness of the existing system. This study aims to produce a system that will simplify and accelerate the employees of PT. Taspen (Persero) Denpasar in adjusting the budget the purchase of equipment and supplies so as to produce the management of the orderly, effective, and efficient. The stages in achieving this goal based on the methods of the waterfall includes Flowmap, Context Diagram, Data Flow Diagram, Entity Relationship Diagram, and database design using software package xampp and MySQL. Testing methods carried out using black box testing. The results obtained in the form of the establishment of a system that supports the process of inputting the data of the budget, the calculation of the adjustment of the budget, and reporting the data required as an accountability report

Analisa Minimalisasi Biaya Terapi PPI (Proton Pump Inhibitor) pada Pasien Rawat Inap Bedah di RSUD Dr. Zainoel Abidin Menggunakan Form Restriksi

Based on data on the use of PPI class drugs for the last 6 months, at December 2020-May 2021 at RSUDZA, the PPI drug class is among the drugs that are widely used every year, it is also prescribed for use other than cases of gastric acid secretion disorders and hematemesis melena, it can have an impact on optimization of drug spending costs so that if the hospital cannot control the drug spending budget and it can have an impact on the hospital's cash flow. This study aims to analyze the cost minimization of PPI (proton pump inhibitor) therapy in surgical inpatients at RSUD dr. Zainoel Abidin uses a restriction form. This study is an analytical intervention study with a prospective method and based on inclusion criteria by looking at the medical records of inpatients Neurosurgery and Orthopedics in Raudhah 3,4, and 5 by filling out the research tool used is the request sheet for restriction drugs of the PPI (Proton Pump Inhibitor) class., data collection was carried out from July-October 2021 using purposive sampling. The cost analysis used in this study is CMA (Cost Minimization Analysis), Chi-Square test to see the effect between two groups of variables, Kolmogorov Smirnove normality test to analyze data normality, and Mann Whitney to see the mean difference between groups pretest-posttest.
 The results showed that the use of PPI therapy in this study mostly used Omeprazole 40 mg iv therapy is 98%. There was an effect of giving a PPI restriction form to decrease the frequency of using Omeprazole 40 mg iv to every 24 hours for prophylactic statistically (p<0.000). Analysis of the cost of CMA in neurosurgery patients found that there was no decrease in the cost of Omeprazole 40 mg iv therapy in the restriction form treatment group, analysis of the cost of CMA in orthopedic surgery patients found a decrease in the cost of Omeprazole 40 mg iv therapy in the treatment group using the restriction form. Factors that influence the cost analysis in this study are length of stay, types of other drug items obtained during treatment, type of surgery, and duration of use of PPI class therapy.

Peran Ibu Rumah Tangga Dalam Manajemen Keuangan Keluarga Selama Masa Pandemi Covid-19

The COVID-19 pandemic that has hit almost all parts of the world to date has caused instability in various sectors, especially in the economic sector. Economic instability that is felt in people's lives and has an impact on household life. Family income accompanied by increasing needs causes most households to experience difficulties in managing their family finances. Therefore, the role of housewives is needed in managing family finances properly and correctly during the COVID-19 pandemic to be able to maintain family welfare. The method used in this research is literature review. Literature review is research conducted by finding sources of information regarding theories related to the problems found. This study aims to describe the role of housewives in family management during the Covid-19 pandemic. The results of this study indicate that 1) a strategy that housewives can do in managing family finances well during the covid 19 pandemic is by implementing several steps, including determining the priority scale in meeting needs, making financial planning to distinguish between needs and wants. , make an ideal spending budget, make savings by shopping when shopping and calculate daily expenses by making daily and monthly shopping records, be wise in taking debts, and do something that can generate income such as a small business. 2) the efforts made by housewives to increase family income during the COVID-19 pandemic were carried out in various ways, such as opening a business in the food sector by processing food into various side dishes. Other efforts made by housewives to increase income families work odd jobs, grow crops, and others, as well as trade or do business online.