Disbursement Procedures Research Articles

An Economics-based Rationale for the Rawlsian Social Welfare Program

We show that a social planner who seeks to allocate a given sum in order to reduce efficiently the social stress of a population, as measured by the aggregate relative deprivation of the population, pursues a disbursement procedure that is identical to the procedure adhered to by a Rawlsian social planner who seeks to allocate the same sum in order to maximize the Rawlsian maximin-based social welfare function. Thus, the constrained minimization of aggregate relative deprivation constitutes an economics-based rationale for the philosophy-based constrained maximization of the Rawlsian social welfare function.

Prosedur Pencairan dan Penerimaan Alokasi Dana Desa (ADD) untuk Pembangunan Nagari Tabek Panjang Kecamatan Baso Kabupaten Agam

The purpose of this study was to determine the procedure for disbursing village fund allocations and how to receive village fund allocation (ADD) in the 2018 fiscal year at Nagari Tabek Panjang, Baso District. This research is located in Nagari Tabek Panjang, Baso District, Agam Regency, West Sumatra Province. The type of data used is qualitative data. Data collection was carried out by means of interviews and documentation by determining the parties who became the resource persons. The results showed that the Village Fund Allocation (ADD) disbursement procedure was carried out in stages namely stages I, II, III. For disbursement in the first phase after the Nagari Regulation on ABPNag 2018 was approved by the Agam Regency Nagari Community Empowerment Agency (DPMN) verification team, and for the second stage disbursement must report accountability to the Agam Regency DPMN. In the ADD Acceptance Process, the Nagari RPJM was compiled, the Nagari RKP Compilation and Determination, and the Nagari Expenditure Budget (APBNAg) Long Term Budgeting Budget Compilation 2018

IPTEKS EVALUASI SISTEM AKUNTANSI PENGGAJIAN PEGAWAI NEGERI SIPIL PADA DINAS LINGKUNGAN HIDUP DAERAH PROVINSI SULAWESI UTARA

One of the most important factors in office or agency work activities is salary. And within government institutions, each expenditure needs to be recorded as it should include employee salaries. Payroll Accounting System is made for Civil Servants. Sometimes there are problems that may occur during the salary disbursement procedure, namely how this research is conducted to see and evaluate whether the Payroll Accounting System in Environmental Services has been running well or not. After being seen and evaluated, the payroll accounting system in the office environment has basically been running well, effectively and efficiently. There are only a few things that must be considered when taking signatures from Authorized Officers and Budget Users. The procedure must be carried out immediately so that it can be ascertained when taking the signature of the Budget User & Commitment Making Officer in the office, not on official travel.Keywords: Payroll Accounting System, Budget, effectively

IPTEKS PENGGUNAAN MODAL PADA USAHA KECIL DAN MENENGAH MENGGUNAKAN LAPORAN KEUANGAN AKUNTANSI

Small and medium enterprises are businesses run by a person / group of people to build a business. To run it you should use financial statements with an accounting information system. Because, using financial statements can find out the advantages and disadvantages of the business being run. When starting a business, we must find out the strategic place and market share that will become the place of business to run. By doing all that is needed we can do business well. Through this research, it was explained how to run a business by getting a loan from the Office of Cooperatives and Small and Medium Enterprises and ways to obtain these loans. This study also aims to find out how to run a business using financial statements with accounting information systems.Keywords: evaluating, effectiveness, grant disbursement procedure

IPTEKS SISTEM DAN PROSEDUR PENGELUARAN KAS PADA UPTD BALAI PENDIDIKAN DAN PELATIHAN KOPERASI DAN UKM DAERAH PROVINSI SULAWESI UTARA

Cash expenditure is the most important component in implementing development programs that will be carried out by the government. In cash expenditures the government has a system and procedures for managing and controlling financial expenditures. North Sulawesi Cooperative and SME Education and Training Center as regional technical implementers involved in cooperatives and SME education and training in North Sulawesi Province, of course the expenditure and receipt of cash must be in accordance with procedures stipulated by the government in the regulations per invitation law. Based on research conducted at the UPTD of the North Sulawesi Province Cooperative and SME Education and Training Center, the UPTD of the North Sulawesi Province Cooperative and SME Education and Training Center has effectively referred to the Minister of Home Affairs regulation Number. 59 of 2007. However, in its implementation there are still shortcomings, namely in the process of submitting SPP (UP-GU-TU-LS) without authorization of PPK-SKPD and some processes have a lack of attachments to complete submissions. The suggestions that can be given by researchers in implementing cash disbursement procedures at the UPTD of North Sulawesi Province Cooperative and SME Education and Training Centers must be in accordance with the applicable provisions but must be able to adjust if there is a change in regulation as a reference in regional financial management.Keywords: Analysis, Application, System, Procedure, Expenditure, Cash

IPTEKS EVALUASI EFEKTIVITAS PROSEDUR PENCAIRAN DANA HIBAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH PROVINSI SULAWESI UTARA

Grants are types of assistance that are not returned. Grants can be given to other parties and also can be received from other parties. The procedure for disbursing grants in government institutions must run effectively and in accordance with applicable regulations. The North Sulawesi BPKAD becomes the object under study. The method that applied in this study is evaluating the effectiveness of the grant disbursement procedure in accordance with Peraturan Menteri Dalam Negeri Nomor 32 Tahun 2011. The technique used is to make a comparison between the procedures for disturbing grants made by The North Sulawesi BPKAD with the procedure of grant funds according to Peraturan Menteri Dalam Negeri Nomor 32 Tahun 2011. The result of this study indicate that The North Sulawesi BPKAD has carried out procedures for disbursing grants in accordance with Peraturan Menteri Dalam Negeri Nomor 32 Tahun 2011.Keywords: Evaluating, Effectiveness, Grant Disbursement Procedure

EFISIENSI TATA CARA PENGALOKASIAN, PENYALURAN, PENGGUNAAN, PEMANTAUAN DAN EVALUASI DANA DESA LIKUPANG DUA, KECAMATAN LIKUPANG TIMUR, KABUPATEN MINAHASA UTARA, PROVINSI SULUT

This study aims to determine the Efficiency of Procedure of Appropriation, Distribution, Use, Monitoring, and Evaluation of Likupang Dua Village Fund, Kec. Likupang Timur, Kab. North Minahasa, Prov. North Sulawesi if compared with Minister of Finance Regulation no. 49 of 2016. The research design used is descriptive qualitative research. The research informants were the village head, the village secretary, the village administration and the village community of Likupang Dua. The research instrument is self-study assisted by interview guides, recording devices, and observation guidelines. Data collection techniques used were interviews, observation and documentation. Technique examination of data validity using source triangulation technique. The results showed that the implementation of the policy of finance minister no. 49 years 2016 is still not efficient. Inefficiency in the utilization of Likupang Dua village funds are: (1) The procedure of allocation of Likupang Dua Village fund has been efficient with Ministerial Regulation no. 49 of 2016. (2). The Likupang Dua Village Fund Disbursement Procedure is a mismatch due to delays in the disbursement of village funds from RKUN to RKD that is Likupang Dua village due to the delay in submitting the report of the use of fund phase II. (3) Procedures for the use of Likupang Dua Village funds have been streamlined by Minister of Finance's regulation no. 40). (4) The monitoring procedures of Likupang Dua Village funds have been streamlined by Ministerial Regulation no. (5) The procedures for evaluating Likupang Dua village funds have been streamlined by Minister of Finance Regulation no. 49 of 2016.Keywords: Allocation, Distribution, Usage, Monitoring, Evaluation

Analisis Kinerja DPRD Kabupaten Bungo dalam Menampung Aspirasi Masyarakat pada Periode 2014-2019

Penampungan aspirasi masyarakat merupakan kewajiban bagi setiap anggota dewan yang lazim dan rutin dilaksanakan oleh anggota dewan pada masa istirahat sidang untuk bertemu konstiteunnya, dan kegiatan ini dikenal dengan istilah masa reses. Tujuan Penelitian adalah untuk mendeskripsikan kinerja DPRD Kabupaten Bungo Periode 2014-2019 terkait penampungan aspirasi masyarakat dan untuk menganalisis faktor pendukung dan penghambat kinerja DPRD Kabupaten Bungo Periode 2014-2019 terkait penampungan aspirasi masyarakat. Mengukur kinerja DPRD dalam penampungan aspirasi masyarakat dinilai dari tiga indikator yaitu akuntabilitas, responsivitas dan efektifitas. Metode yang digunakan yaitu deskriftif kualitatif. Hasil penelitian menunjukan kinerja DPRD Kabupaten Bungo Periode 2014-2019 dalam menampung aspirasi masyarakat yang dilakukan pada masa reses belum maksimal dilaksanakan, dapat dilihat dari tingkat akuntabilitas yang masih rendah dikarenakan belum secara menyeluruh aspirasi masyarakat Kabupaten Bungo berhasil tertampung oleh anggota dewan. Responsivitas juga masih rendah karena lembaga dewan belum mampu merespon kebutuhan dan menciptakan pembangunan yang sesuai kebutuhan masyarakat. Serta efektifitas juga masih rendah, karena secara kuantitas masa reses belum dilaksanakan tiga kali dalam satu tahun dan belum 100% anggota dewan melaksanakan agenda reses serta secara kualitas belum efektif karena belum sesuai prosedur. Faktor penghambat kinerja DPRD Kabupaten Bungo dalam menampung aspirasi masyarakat meliputi faktor lingkungan ekternal seperti sosial, budaya dan politik masyarakat dimana tingkat pendidikan masyarakat yang masih rendah, budaya masyarakat yang kurang mendukung, dan masih rendahnya kesadaran politik masyarakat. Pada faktor internal pegawai, dipengaruhi oleh minim pengetahuan, pengalaman serta kompetensi sebagian anggota dewan. Pada faktor lingkungan internal organisasi seperti dari unsur pimpinan lembaga dewan dinilai tidak disiplin dan belum tegas memberlakukan sanksi serta prosedur pencairan dana operasional reses yang belum efektif. Rekomendasi anggota dewan harus lebih giat mensosialiasikan kegiatan reses melalui media cetak atau media sosial, perlu ada “Local Office/ Rumah Aspirasi”, perlu pelatihan untuk anggota dewan untuk kemampuan komunikasi, perlu perbaikan prosedur pencairan dana operasional reses, dan unsur pimpinan dewan harus lebih disiplin dan tegas dalam memberi sanksi.
 
 

The Role of NGOs in Financing Public Primary Education in Kenya

The World Conference on Education for All, held in Jomtiem, Thailand 1990 stated that education is so diverse, complex and demanding to expect governments alone to meet the vast arrays of learner needs. The call for a multi-sectoral approach and building new alliances between governments, private, and NGOs forces was central to the thematic round tables on "NGOs and Literacy" and Mobilizing for "Education for All" (Hadaad 1990). This study examined the role of NGOs in financing public primary education in Budalangi, Kenya. The specific objectives of the study were: to determine NGOs participation areas in public primary education provision focusing on disbursement procedures and equity considerations for different socio-economic groups; to find out the various sources of NGOs‘ funds; to reveal the challenges facing NGOs in their effort to support public primary education and finally, to find out the adequacy and relevance of NGOs support as perceived byschool heads, parents and pupils in the region. The study adopted a descriptive survey paradigm. The target population comprised of 16 NGOs supporting publicprimary education, 33 primary schools and 16518 pupils and their parents benefiting from NGOs support. The sample included nine NGOs, seven public primary schools and 111 pupils and their parents. This gave a total of 238 respondents. The data was collected using questionnaires for NGO administrators and head teachers and interview schedules for parents and pupils. The study found out that NGOs play a central role in promoting quality, access, equity and relevance of primary education by providing physical facilities, direct support to pupils and parents. It was noted that the number of supported pupils was significant (31%) in relation to the total school enrolment. However, NGOs faced the challenge of insufficient funds, lack of exit strategy and mistrust by the government. The study recommends that the NGOs should use capacity building for sustained support and to work hand in hand with the government and all other stakeholders in education to help Kenya meet her international commitment in achieving the MDG goal in Education and EFA goals adopted in Dakar in 2000.

Microcredits Management Practices: A Critical Success Factor for Rural and Community Banks

Microcredits are the largest assets and the main sources of income to rural and community banks in Ghana. That notwithstanding, microcredit is relevant to rural and community banks in Ghana but it is risky and expensive to manage. Based on a review of extant literature, this study aims to demonstrate how microcredits are managed in rural and community banks. This was achieved by examining literature on the criteria used in managing credit worthy clients, the effectiveness of the loan disbursement procedures, the extent to which the banks educate and supervise the customers and problems encountered in recovering bank loans granted. The review indicates that the bank had higher default rate as a result of the high interest rate and time of making credits available to the beneficiaries, hence, operating far below the expected recovery rate. It was recommended that banks should be mindful of the time they give out credits to the clients to meet the purpose for which loans were taken by the clients. It was also recommended that banks should adopt innovative lending methodologies such as group lending and dynamic lending to joint-liable group to solve the problem of high default rate.

AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (STUDI DI DESA KEDUNGBETIK KECAMATAN KESAMBEN KABUPATEN JOMBANG)

This research aims to analyze the management accountability of Village Fund Allocation (ADD) in Kedungbetik. This qualitative research through data reduction method, data presentation, and verification used as data analysis. The results indicate that the planning and implementation of ADD in the village of Kedungbetik is accountable, ADD planning is based on the program proposed from village and evaluated through discussion forum at the village level. Disbursement procedures and distribution of ADD in accordance the rules of Jombang Regent No. 17 of 2015, Regulation No.113 of 2014 and the allocation of funds based on priorities. Accountability report of the ADD integrated with APBDes accountability. Management constraint is lack of understanding of village officials in implementation the ADD.Keywords: Accountability , Accountability of Village, Management

INOVASI BIROKRASI PELAYANAN PUBLIK BIDANG SOSIAL TENAGA KERJA DAN TRANSMIGRASI DI KABUPATEN KUDUS

One thing that can be felt directly by the people of the presence ofgovernment and bureaucracy is a public service. Through this public service tothe community will be able to assess the how big is the quality of service that hasbeen provided by the institutions of public services to the community as well asto the level where people feel satisfied with the existing services. Publiccomplaints against the lack of quality of service is one indicator that shows theinadequacy of the services provided by the bureaucratic apparatus. Demands andneeds of the community is a challenge for bureaucracy to be able to provide thebest service and to be able to perform its function properly. To that end,bureaucratic institutions need to implement a service improvement strategy thatresponds to the needs of people who wish to improve the quality of service.Based on the results of the study showed that the social field of manpower andtransmigration in Kudus Regency has two very popular service innovation andseeded. The first innovation is innovation that is the home of surgical services forKudus residents and citizens of the disadvantaged have the opportunity toreceive services such as house surgeon with the requirements that have beenset. The second innovation in the form of a death benefit up to one million rupiahfor the Kudus citizens who are entitled to obtain it. The conclusion of the researchshowed that the Public Service Innovation in Dinsosnakertrans Kudus Regencyhas been done with a Yellow Card service opportunities through on-line. SocialAssistance Home Surgery is often still experiencing problems because ofincomplete to the terms and conditions required for the maintenance of suchassistance. Social Assistance Benefit Death still constrained quite a long time toreduce the assistance because disbursement procedure that is long enough.Key words : Innovation; Bureaucracy; Service; Dinsosnakertrans

Effect of Funds Disbursement Procedures on Implementation of Donor Projects in Homabay County, Kenya

The Official Development Assistance (ODA) to Kenya excluding debt relief experienced marked variation in donor commitmentsover the last decade with a low of US $ 400 million in 2002 and a high of US $ 1.2 billion in 2007.However, actual disbursement of aid lagged behind, only 63% of 2007 aid commitment was realized hence uncertainty in implementation and eventually stalling. The study was guided by a conceptual framework where independent variable was funds disbursement while dependent variable was project implementation. The validity of the data was conducted through examination by experts. There is delayed receipt of funds by projects of up to 15 months with a positive correlation coefficient of 0.689 at 0.000 significance level between suppliers’ inability to honour contractual obligations and projects incurring cost overruns. Unresolved audit issues result in donors suspending aid and returning huge unspent funds to Treasury yielded a positive correlation coefficient of 0.681 at 0.000 significance level .Provision of staff to man key departments by donors is not a guarantee to completion of projects as scheduled with a negative correlation coefficient of 0.421 at 0.011level of significance. The study contributes to knowledge on disbursement of funds and project implementation in Kenya’s public sector.

Evaluasi Sistem Informasi Akuntansi terhadap Pembayaran Klaim Nasabah pada Asuransi Perorangan di Asuransi Jiwa B

Life Insurance B is a company engaging in the services of people protection. Evaluation of accounting information system which relates with the customer claims payments made by the company has the objective to identify the weaknesses in the system of disbursement procedures and to provide the new recommendations. In doing the research, the author conducted literature research and field research. Fieldwork was conducted in order to obtain accurate and real data. Based on the research, writers found some weaknesses in the payment process customer claims, including the claim that the document is not to be numbered prints, the differences in the status of the policy and double claim status. There are weaknesses in the control applications such as sequence check, check and reasonable limits, total control check, which have not been applied to the company as well. In the company’s report, there has been no report on the problems that occur in a given period. To overcome these weaknesses, writers suggest a new document in the form of proposals that have been accompanied by a serial number printed. Should the company implement a weekly batch system with a view to have the latest report from branches every week, not every month. And finally the employees should make report any problems that occur in the company, so that problems that occur can be easily monitored by the authorities.

Additional cash Incentive within a conditional cash transfer scheme: A ′controlled before and during′ design evaluation study from India

Conditional Cash Transfer (CCT) schemes have shown largely favorable changes in the health seeking behavior. This evaluation study assesses the process and performance of an Additional Cash Incentive (ACI) scheme within an ongoing CCT scheme in India, and document lessons. A controlled before and during design study was conducted in Madhya Pradesh state of India, from August 2007 to March 2008, with increased in institutional deliveries as a primary outcome. In depth interviews, focus group discussions and household surveys were done for data collection. Lack of awareness about ACI scheme amongst general population and beneficiaries, cumbersome cash disbursement procedure, intricate eligibility criteria, extensive paper work, and insufficient focus on community involvement were the major implementation challenges. There were anecdotal reports of political interference and possible scope for corruption. At the end of implementation period, overall rate of institutional deliveries had increased in both target and control populations; however, the differences were not statistically significant. No cause and effect association could be proven by this study. Poor planning and coordination, and lack of public awareness about the scheme resulted in low utilization. Thus, proper IEC and training, detailed implementation plan, orientation training for implementer, sufficient budgetary allocation, and community participation should be an integral part for successful implementation of any such scheme. The lesson learned this evaluation study may be useful in any developing country setting and may be utilized for planning and implementation of any ACI scheme in future.

Access to basic education in Kenya: inherent concerns

Basic education being the minimum education that every Kenyan must have for progressive existence in society is a crucial factor. That is why Kenya subscribes to the international protocol that established Education for All (EFA) in Jomtien, Thailand 1990 and the world education forum in Dakar, Senegal, 2000. Since then, the Kenya Government in her Education Sector Strategic Plan and Sessional paper No. 1 of 2005 has articulated how to attain goals for education. For instance early childhood education which tries to ensure development of the whole personality of the child’s physical, mental, and socio-emotional attributes faces challenges such as lack of access to early childhood education mostly caused by poverty, regional and gender disparities, policy framework, and HIV/AIDS among others. At primary school level where children stay longest in the schooling years and they develop more motor skill, further cognitive skills along with higher socialization than the early childhood education level, has children failing to access education due to poverty, gender imbalances, regional imbalances among other concerns. Secondary education which creates a human resource base higher than the primary education along with training youth for further education and the world of work registers restriction to many children due to concerns of poverty, gender imbalances, insecurity regional disparity among others. This article articulates in detail the above concerns discussing their manifestations in Kenya. Conclusions are drawn and recommendations made on how to improve access to basic education in Kenya. Among the recommendations are: To make basic education free and compulsory, improve provision of health services, intensify fight against demeaning cultures, give special attention to children with disabilities, avail employment opportunities to the youth, assure security to all in conflict prone zones and tighten bursary disbursement procedures. Key words: Basic education, access.

The Risk of Resource Misappropriation in Community-Driven Development

Community-driven development (CDD) is being currently proposed as the main avenue to fighting poverty and circumventing the shortcomings of state-directed aid resources. One of the main difficulties in CDD programs lies in their vulnerability to capture by local elites. The paper discusses the possibility of mitigating this problem through a so-called leader-disciplining mechanism (LDM) that relies on a sequential disbursement procedure supported by a fraud detection mechanism. On the basis of the LDM framework, it is argued in particular that too quick and massive a rush on CDD may prove self-defeating in the sense that the share of aid resources actually reaching the poor will be low if donor agencies are impatient to achieve results.

Lessons on emergency recovery from past experience

The World Bank has learned some valuable lessons in its 30 years supporting emergency recovery efforts. Project success depends on the government's commitment to a project, on cooperation and communication between the borrower and the Bank, on an appropriate institutional framework, on simplified and consolidated procurement and disbursement procedures, on simplicity of project design, and on land acquisition and assembly. Land use planning and control are highlighted in damage assessment reports among the forms of disaster mitigation that could protect industry, infrastructure and housing.

Export subsidies and trade policy: The experience of Kenya

This paper finds that manufacturing firms in Kenya have responded poorly to the availability of export subsidies. It is argued that this has resulted from the delays and uncertainty surrounding disbursement procedures, and from the limited extent to which the subsidy lessened the anti-export bias of a policy structure which has emphasized import substitution. It is further argued that a budgetary constraint makes it impossible to offset the anti-export bias with export subsidies at existing levels of domestic market protection, and that what is required is the lowering and standardization of domestic market protection levels, which can be most appropriately achieved through a combination of devaluation and trade tax/subsidy changes.

The “pipeline” problem in bilateral financial cooperation

It has been observed since about 1976 that financial commitments to developing countries have been disbursed more slowly than in the past. At the same time there have been increasing complaints from recipients that the commitment, appraisal and disbursement procedures of the donor countries were excessively complicated, resulting in a delay of disbursements. The Western industrialized countries, both individually and jointly in the Development Assistance Committee of the OECD, therefore initiated investigations into the importance to be assigned to this phenomenon as well as into the question of whether there are any possible ways of simplifying the administrative procedures. The following article sums up the results of such a study by the German Institute for Development Policy in respect of the Federal Republic of Germany.