Budget Management Research Articles

ТҮРКІСТАН ОБЛЫСЫНЫҢ 2020-2023 ЖЫЛДАР КЕЗЕҢІНДЕГІ БЮДЖЕТІН ТАЛДАУ ЖӘНЕ БАҒАЛАУ

The article analyzes the budget of the Turkestan region for the period 2020-2023. The main attention is paid to the dynamics of revenues and expenditures, as well as changes in the budget deficit (surplus) for the specified period. The use of financial resources and loans to finance budget operations is considered. Data analysis allows us to highlight the key problems and tasks facing the budget of the Turkestan region, as well as to identify potential strategies and measures to improve the financial situation and ensure sustainable development of the region. In order to ensure the socio-economic well-being of residents of the Turkestan region, the work shows the need for effective financial management, optimization of expenses and increase in revenues. As a result of the study, through analysis of the use of financial resources and loans, it is shown that the region is actively using internal resources to finance its needs, and it is also determined that it is faced with the need to seek external financing and loans. Therefore, it is proposed to pay more attention to measures to reduce costs, increase revenues and optimize budget management in order to achieve sustainable development and ensure the well-being of the Turkestan region and its residents. It also requires careful analysis and development of strategies to ensure financial stability, efficient use of resources and effective management of long-term financial risks.

Conundrums in Implementing Consumer Direction in Home-Based Care: Perspectives of Older Adults and Family Members in China

ABSTRACT Consumer-directed care (CDC) for older people enables clients to arrange personalized services and improves their well-being. However, little is known about clients’ preferences for policies in collectivist cultures. We investigate the views of older clients and family members about policies that promote consumer direction in a collectivist cultural setting – Guangzhou, China. Using semi-structured interviews, we recruited older persons and their family members (n = 24) in 2021. Inductive thematic analysis was employed. Two themes emerged. The first theme, the need for flexibility in utilizing benefits, includes the need for: 1) flexibility in selecting care workers; 2) autonomy in choosing budget management agents; 3) flexibility in selecting care-related goods; and 4) adequate and equitable benefits. The second theme, the need for professional support, contains the need for: 1) information and support; and 2) individualized training for care workers. Similar to those in individualistic cultures, people in collectivist environments desire autonomy and choice in service arrangements. However, the welfare and preferences of family members, rather than clients, may be prioritized by family members when making care decisions. Adapting CDC to collectivist cultures requires navigating between client preferences and family preferences.

Pengaruh Partisipasi Penyusunan Anggaran terhadap Motivasi Kerja Manajerial

For managers, budgeting is a very important issue that affects the future survival of the organization. Given that key stakeholders are often involved in budget preparation, this preparation process raises questions regarding the relationship between participation in budget preparation and management motivation and performance. This article explains that when subordinates are involved in management, they are more likely to accept budget goals and therefore more motivated to participate in budget planning. Another aspect is that participation in budget preparation has a positive impact on budget adequacy. If the budget is decided unilaterally, the opposite will be true. This involvement motivates subordinates to be more proactive in achieving budget goals. From another perspective, subordinate participation in budgeting means that planning results are more realistic because subordinates have more accurate information about local conditions than superiors.

Analisis Efisiensi dan Efektivitas Pengelolaan Dana Desa pada Kantor Desa Kalebarembeng Kecamatan Bontonompo Kabupaten Gowa

This research aims to analyze the efficiency and effectiveness of budget management in Kalebarembeng village, Bontonompo District, Gowa Regency. The type of research used in this research is descriptive quantitative with the formula: Efficiency Ratio and Effectiveness Ratio. The data processed is primary data in the form of a report on the realization of the village income and expenditure budget using Kalebarembeng village government funding sources for the 2019-2023 period. The results of the research show that the level of efficiency in managing the Kalembarembeng village budget is still in the less efficient category, but the level of effectiveness is in the effective category. This situation means that the goals of the Kalebarembeng village government can be achieved but at very high costs.

Married and cohabiting women's financial empowerment: A study on women's bank account ownership in Spain

AbstractObjectiveThe goal was to examine the conditions under which young adult women (aged 25–50) in heterosexual couples maintain their economic independence through a personal bank account.BackgroundResearch has shown that in Spain, the pooling of economic resources is seen as an important aspect of being a couple and as a symbol of togetherness. However, in practice, joint management can be characterized by inequalities on several levels, such as access to money, control over money, and personal spending. Few studies have focused on household financial organization in Spain, and studies of women's financial autonomy are lacking.MethodWe conducted a cross‐sectional analysis of couples aged 25–50 in Spain (N = 1,281) using data from the 2020 National Survey on Family Life.ResultsThe findings reveal that women are significantly less likely to have a personal bank account if either partner does not endorse values of economic autonomy, the couple is married with children, or, if the male partner earns significantly more.ConclusionThe results suggest that there is still a long way to go for Spain to reach the levels of women's account ownership seen in countries such as those in Northern Europe. It is important to incorporate women's account ownership into the investigation of financial organization, given its substantial implications for women within couples and those navigating relationship dissolution.ImplicationsGovernment programs should promote women's account ownership. Also, policies targeting financial literacy can incorporate dimensions such as basic budgeting, saving, and debt management so that women can gain further financial skills.

Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengelolaan Anggaran Dana Desa di Desa Piloliyanga Kecamatan Tilamuta Kabupaten Boalemo

The aim of this research is to find out how much influence the aim of this research is to find out the effect of transparency and accountability on village fund budget management in Piloliyanga Village, Tilamuta District, Boalemo Regency. This research uses a quantitative approach with the method used in this research being a quantitative method. In this research the population was 1,101 heads of families, because the number of subjects was more than 100 people, the researcher took a sample of 50 heads of families.. Data collection techniques used in the research These are interviews, questionnaires, documentation and data analysis techniques in this research using multiple regression The research results show that there is a positive influence of transparency and accountability on village budget management in Piloliyanga Village, Tilamuta District, Boalemo Regency, which is positive and significant. The positive sign means that the better the value of the transparency and accountability variables, the better the budget management will be. village in Piloliyanga Village, Tilamuta District, Boalemo Regency, if there is a change in transparency and accountability there will be changes in the management of the village fund budget in Piloliyanga Village, Tilamuta District, Boalemo Regency in the same direction. The magnitude of the influence of transparency and accountability together on village fund budget management in Piloliyanga Village, Tilamuta District, South Boalemo Regency is 0.992 or 99.2% and the remaining 0.8% is determined by other factors outside the model which were not studied.

Revolutionizing JIRA Management with Artificial Intelligence: Streamlining Workflow Efficiency and Enhancing Project Outcomes

IT organizations are investing heavily on artificial intelligence (AI), though the value realization and areas of application of AI are still limited and not explored completely. Artificial intelligence applications are using large set of data to train the system to either generate new content or to predict the outcomes. Predictive analytics is used in agile management projects for budgeting, forecasting and capacity management. The article represents the use of cycle time and cumulative flow diagram metrics in ActionableAgile or JIRA to predict in agile development projects for forecasting of inflow of work and for the improvement of current work processes.

Analysis of NBA player salary based on multiple linear regression model

Abstract. This study explores the use of machine learning techniques to predict NBA player salaries. Traditional salary evaluation methods often rely on subjective expert judgment, whereas data-driven approaches can provide more objective and accurate predictions. With the advancement of data analysis techniques and machine learning algorithms, it is now feasible to predict player salaries based on performance data. This study employs advanced statistical and machine learning techniques to analyze detailed player performance data, including points scored, rebounds, assists, steals, and blocks, to establish a data- and algorithm-based salary prediction model. This model can assist team management in making more scientific decisions during contract negotiations and player acquisitions, thereby avoiding the overvaluation or undervaluation of players and achieving a more balanced and fair salary distribution. Accurate salary predictions help teams allocate their limited salary cap more effectively, optimizing budget management and enhancing overall team competitiveness. This study not only demonstrates the practical value of data analysis and machine learning methods in the sports field but also promotes the further development of data science in sports management. Additionally, the results of the prediction model can provide valuable references for fans and media, enhancing their understanding of player salaries and team management strategies. This transparency enriches the overall fan experience and media coverage of the sport, facilitating more informed discussions and debates about player value and team decisions.

Implementasi Manajemen Pembiayaan dalam Meningkatkan Mutu Sekolah di SDIT Al Ishlah Cibinong Bogor

The research in this thesis is based on the development of educational institutions today, so many are experiencing difficulties in developing and even no longer operating (closing), because they may not be able to survive in the current era of disruption. This is a problem that we often encounter in various regions, both rural and urban. Cost is also one of the influencing factors in the development and progress of schools or educational institutions and even affects the quality of students inside and outside school. In this study using qualitative methods, more precisely descriptive qualitative with a field research approach. The data obtained are in the form of written words, oral speech, forms of behavior that can be observed through interviews, observation and documentation. This specific finding description relates to the results of the study, compiled based on answers to questions in the research through interviews, documentation, and direct observations in the field. To describe financing management in an effort to improve the quality or quality of education at SDIT Al Ishlah Cibinong, Financing Management in Program Planning and Financing Management in Budget Management at SDIT Al Ishlah Cibinong

Bibliometric Analysis of Education Budget Management and School Infrastructure Quality in Disadvantaged Areas

This study presents a bibliometric analysis of research focused on education budget management and school infrastructure quality in disadvantaged areas from 2000 to 2024. The analysis explores key themes such as financial management, infrastructure development, and the role of technology in enhancing educational outcomes. Results reveal that effective budget management and strategic resource allocation are pivotal in improving school facilities and overall educational quality, particularly in under-resourced regions. The integration of technology, accelerated by the COVID-19 pandemic, offers promising solutions for bridging gaps in access and learning quality, although the digital divide remains a significant challenge. Furthermore, strong leadership and community involvement are identified as crucial for the successful implementation of educational reforms. This study underscores the importance of a holistic approach that combines financial management, infrastructural improvements, and technological integration to address educational disparities in disadvantaged areas.

Budget Transparency and Accountability in Local Government

This study aims to evaluate the effect of budget transparency and accountability on local government performance, especially in public financial management. This study uses a literature review method by analyzing articles published in the last five years related to the topic of transparency and accountability in the public sector. The results of the study indicate that transparency and accountability play an important role in improving the effectiveness of budget management and the performance of local government employees. Performance-based budgeting has been shown to increase the efficiency of public resource utilization. However, there are challenges in budget absorption, especially at the end of the budget period.

A New Probe into the Financial Management Reform of Listed Companies under the Background of Integration of Industry and Finance

Under the blessing of the development of modern information technology, the integration of industry and finance has become the mainstream development trend of enterprise financial management. The internal financial management mode of the enterprise also needs continuous reform and innovation. Based on this, the paper studies the reform and innovation of financial management model under the background of industry-finance integration. This paper discusses the specific role of financial management innovation in maintaining capital safety and promoting the steady development of enterprises under the background of financial integration, and analyzes the three principles of process, integrity and risk control that financial management innovation should follow under the background of financial integration. Finally, the article combines the financial management reform under the integration of industry and finance with the practical and difficult problems in budget management control and data analysis, and puts forward specific countermeasures to effectively prevent financial risks, innovate budget management and establish information system under the guidance of the concept of integration of industry and finance.

Pengaruh Partisipasi Anggaran, Sistem Pelaporan Terhadap Implementasi Akuntansi Pertanggungjawaban Dengan Komitmen Organisasi Sebagai Variabel Moderating PT. Perkebunan Nusantara IV Medan

This study aims to analyze the influence of human resource (HR) competence and the Regional Government Information System (SIPD) on the implementation of performance-based budgeting at the UPT Puskesmas of the Medan City Health Office. In addition, this study also looks at how organizational commitment moderates the influence of HR competence and SIPD on the implementation of the budget. The method used is a quantitative associative approach with a Likert Scale-based questionnaire instrument. The research sample consisted of 123 respondents including the Head of the Puskesmas, Technical Activity Implementation Officers (PPTK), and Head of Administration (KTU) from 41 UPT Puskesmas in Medan City. The analysis was carried out using the Structural Equation Modeling (SEM) method with the help of SmartPLS.3 software. The results of the study indicate that HR competence and SIPD effectiveness have a significant effect on the implementation of performance-based budgeting. Organizational commitment has also been shown to moderate this influence, strengthening the relationship between HR competence, SIPD effectiveness, and budget implementation. This finding is important for improving budget management in the health sector.

Impacts on Regional Growth and “Resource Curse” of China’s Energy Consumption “Dual Control” Policy

Accurately evaluating the effectiveness of the energy consumption “dual control” policy can effectively solve serious the current environmental pollution and promote ecological civilization. However, researchers have rarely considered the impacts on the regional “resource curse” of the energy consumption “dual control” policy. A dynamic computable general equilibrium model (CGE) was built to evaluate the impacts on the regional “resource curse” of the energy intensity control and total energy control policy. The results showed the following. (1) The energy consumption “dual control” policy changes the supply-and-demand relationship of factors and reduces the crowding-out effect of humans and capital. (2) The energy consumption “dual control” policy has restrained GDP growth, and the total output and total investment have declined. However, the impact in regions without the “resource curse” is remarkable. (3) The energy consumption “dual control” policy has a significant inhibitory effect on major pollutants and carbon emissions. (4) The energy consumption “dual control” policy has played a positive role in breaking the regional “resource curse”. The areas with a high and low “resource curse” have become smaller, and the areas without the “resource curse” have increased significantly. The following suggestions are made: (1) increase the flexibility of the “dual control” policy of energy consumption, (2) establish an energy consumption budget management system, and (3) accelerate the establishment of a carbon footprint management system.

Optimizing provincial tax compliance: Implementing good corporate governance pillars

Tax revenue in the province is still low, even though the central government has handed over the tax base to the regions for more than 20 years. The concept of GCG can improve performance and tax revenue in the regions. This study examines the relationship of each pillar of Good Corporate Governance (GCG) to tax compliance and determines the types of GCG pillars that can be prioritized for implementation in a local government agency. This study uses the regional financial management transparency index (ITPAD) as an indicator of the transparency pillar, the fiscal independence index (IKF) as an indicator of the independence pillar, and financial statement audit opinion for the accountability and responsibility pillars. Finally, the Gini ratio is an indicator of fairness. The research sample was taken from all 34 provinces in Indonesia. Secondary data is sourced from publications, books, web pages, and previous research from 2016 to 2020. This period was chosen to exclude data from the COVID-19 pandemic era in Indonesia. The analysis method is panel data multiple linear regression with a random effect model. The results showed that fiscal independence and transparency of a region's budget management positively influence public tax compliance in a provincial area in Indonesia, while the opinion of financial statements and the Gini ratio have no influence. This study implies that to improve public tax compliance in a provincial area in Indonesia, and local governments can prioritize the implementation of the transparency and independence pillars achieved by increasing the ITPAD and IKF scores in their regions. The Ministry of Home Affairs can also encourage regions to enhance transparency and independence by improving ITPAD and IKF so that tax revenue in the regions can increase.

Healthy city development: Indonesian government plans to build a new capital city

The urgency of urban health in Indonesia is very worrying because most of Indonesia’s population now lives in urban areas with minimal supporting infrastructure. That prompted this study to analyze the government’s response to the healthy city development plan in the new capital city. This study uses a qualitative approach that focuses on thematic analysis. It helps check official government documents related to healthy city development plans. The relevant documents that were found were in the form of regulations. This regulation is Law of the Republic of Indonesia Number 3 of 2022 concerning the National Capital (Ibu Kota Negara, IKN). This official document was coded by maximizing the analysis tool, namely NVivo 12 Plus. This study succeeded in mapping several bare references in the healthy city development plan for the new capital city by the Indonesian government. Some of these primary references include the healthy city model (World Health Organization, WHO), the healthy city strategy (Cardiff), and (Vancouver). All of these primary references aim to improve the quality of life of residents in cities through city development that focuses on health. However, there are several challenges that the Indonesian government may face in the future, including problems with air pollution, environmentally friendly transportation, and the provision of green public spaces, health facilities, universal health services, and other infrastructure. This all requires adequate capacity and budget plans, including ensuring transparency in budget management. This study also encourages collaboration between the government, the private sector, and civil society to support the development of healthy cities that run well and sustainably.

The Budget Management Supported by the Government Sector to Systemic Private Schools, Nakhon Ratchasima Province

Background and Aims: Budgetary management of educational institutions focuses on management independence. This makes it flexible, transparent, and auditable. By adhering to management principles that focus on achievement and operating results. Budget management in this way also places importance on profiting from the educational institution's assets. Including generating income from various services to support efficient management and maximum educational benefits. This results in better quality for learners. The objective of this research is to study and compare the level of opinions of personnel towards budget management supported by the government sector of private schools in the system, Nakhon Ratchasima Province. Classified according to position and duty education level and experience in budget operations In addition, the objective is to study guidelines for managing budgets supported by the government sector of private schools in Nakhon Ratchasima Province. Methodology: The sample group used in the research was personnel from private schools in the system. In Nakhon Ratchasima Province, a total of 354 people, were obtained by stratified random sampling. The research instrument consisted of a questionnaire using a 5-level rating scale, with an IOC value between 0.80 - 1.00 and a confidence value equal to 0.72. In addition, a structured interview was used. To collect additional information data analysis uses a variety of statistics including: Finding frequency, percentage, mean, standard deviation, t-test, F-test, and testing differences between groups using Scheffe's method. (Scheffé's Method) to compare data in cases where there are many groups. Results: The results of the research found that (1) budget management supported by the government sector of private schools in the system of Nakhon Ratchasima Province Overall is at a high level. When considering each area, it was found that budget management in all areas was at a high level. (2) Results of comparative analysis of budget management supported by the government sector of private schools in the system, Nakhon Ratchasima Province. Classified by position and experience in budget work. Found that there was no difference but when classified according to educational level, it was found that there was a statistically significant difference at the .05 level. (3) Guidelines for managing budgets supported by the government sector of private schools in the system, Nakhon Ratchasima Province found that educational institutions have effective ways to organize and manage budgets. Emphasis is placed on budget allocation that takes into account output and cost of output. There is a procurement system that is orderly, concise, transparent, and can be audited. Moreover, complete accounting documents are used. And there is a continuous internal audit. To manage the budget according to the principles of good management. Conclusion: The research results found that Budget management in private schools in Nakhon Ratchasima Province has been significantly improved thanks to government support which helps to enhance excellence in every aspect. It also emphasizes the importance of consistent policy and strict adherence to procedures in budget allocation. Focusing on work efficiency and responsibility in using resources in a worthwhile and effective manner.

Educational Institution Administration Using the Philosophy of Sufficiency Economy under the Jurisdiction of the Chaiyaphum Provincial Learning Promotion Office

Background and Aims: Education is an important factor that helps develop the people and the nation in every aspect. The Ministry of Education therefore has a policy to develop every educational institution to be able to carry out teaching and learning according to the philosophy of sufficiency economy. Focusing on quality and sustainable development so that the educational institution can be a learning center according to the aforementioned philosophy. Therefore, it is necessary to develop a model for organizing learning activities and school administration in line with the philosophy of the sufficiency economy. This research has three objectives: (1) A study of educational institution administration using the philosophy of sufficiency economy in educational institutions under the Chaiyaphum Provincial Learning Promotion Office. (2) Comparison of educational institution administration using the philosophy of sufficiency economy in educational institutions under the Chaiyaphum Provincial Learning Promotion Office. And (3) a study of guidelines for developing educational institution administration using the philosophy of sufficiency economy in educational institutions under the Chaiyaphum Provincial Learning Promotion Office. Methodology: The research sample consisted of 280 school administrators and teachers under the Chaiyaphum Provincial Learning Promotion Office. The research tools were questionnaires and interviews. which is a 5-level rating scale. The reliability value was 0.90 and the consistency value (IOC) was in the range of 0.8 to 1.00 for basic statistics used in data analysis, including frequency, percentage, mean, and standard deviation. Statistics used in hypothesis testing include T-test, F-test, and Scheffe's Method. Results: The results of the research found that (1) the administration of educational institutions using the philosophy of sufficiency economy under the Office of Learning Promotion, Chaiyaphum Province Overall it is at a high level. When considering each aspect, it was found that all aspects of educational institution administration using the philosophy of Sufficiency Economy were at a high level. The side with the highest average is Academic administration. (2) Comparative analysis of educational institution administration using the philosophy of sufficiency economy classified by position Education level and experience in performing budget work, it was found that: 1) Management of educational institutions using the philosophy of sufficiency economy classified by position overall there is no difference. 2) School administration using the philosophy of sufficiency economy. classified by educational level, it was found that overall, there were differences. 3) School administration using the philosophy of sufficiency economy categorized by work experience, it was found that those with less than 3 years of management experience, 3 – 5 years, and more than 5 years had statistically significantly different opinions. (3) Guidelines for developing educational institution administration using the philosophy of sufficiency economy under the Chaiyaphum Provincial Learning Promotion Office. Divided into each area, including general administration, budget management and academic administration. Conclusion: School administrators and teachers are aware of the importance of school administration using the philosophy of Sufficiency Economy. Under the Chaiyaphum Provincial Learning Promotion Office, there are clear operating procedures. There is coordination and cooperation both inside and outside the educational institution, all sectors, communities and related agencies. Applied in educational operations efficient administration of educational institutions using the philosophy of sufficiency economy according to the context of each educational institution. It will cause the promotion and development of students with good results, being accepted and trusted by the community and society, showing the potential of the educational institution in terms of educational institution administration.

The Use of Technology in the Management of Educational Institution Administrators Nakhon Ratchasima Primary Educational Service Area Office 4

Background and Aims: Nowadays, technology clearly plays an important role in people's daily lives. We live in an era where borderless communication has made great progress. Various conveniences have been invented and developed that help in human life. Allows us to access information quickly and more conveniently. More and more, therefore, humans are beginning to see the importance of information and its use. As a result, technology has become an important part that strengthens the basic necessities of life. Learning and adapting to new technology is necessary now and in the future. This research aims to: (1) Study the level of use of technology in administration by school administrators under the Nakhon Ratchasima Primary Educational Service Area Office 4. (2) Compare opinions about the use of technology in administration between school administrators and teachers in Nakhon Ratchasima Primary Educational Service Area Office 4. (3) Study guidelines for developing the use of technology in the administration of school administrators in the Nakhon Ratchasima Primary Educational Service Area Office 4. Methodology: The research sample consisted of 317 school administrators and teachers. The sample size was determined according to Krejci and Morgan's table. This resulted in a consistency index between 0.80 and 1.00, while the reliability value of the entire questionnaire was 0.86. For data analysis, statistics such as frequency, percentage, mean, and standard deviation were used. Including t-test. and examining the pairwise average by dividing the F value. Results: The results of the research are as follows: (1) The use of technology in the management of school administrators under the Nakhon Ratchasima Primary Educational Service Area Office 4, overall and in each aspect, is at a high level. (2) Results of comparing opinions on the use of technology in the administration of educational institution administrators according to position. Work experience and the size of the educational institution found that there was no difference. (3) Guidelines for developing the use of technology in the administration of educational institution administrators under the Nakhon Ratchasima Primary Educational Service Area Office 4, consisting of 4 areas: 1) academic administration, 2) budget management, 3) Human resource management and 4) general administration Conclusion: Development of the use of technology in the management of educational institution administrators under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Area Office 4, resulting in change and creating opportunities for the organization. modification organizational operating structure to increase efficiency in production and service relationships within the organization.

The School Budget Management under the Nakhon Ratchasima Primary Educational Service Area Office 4

Background and Aims: Budgeting in its present form began in England around the 16th-17th centuries. During that time The House of Representatives successfully reserved the power to approve government revenue and expenditures. This shows that current budgeting is related to the evolution of the governance system. After the preparation of this budget, it was extended to local government organizations, educational institutions, and other agencies, both public and private. The purpose of this research is to study and compare the level of opinions of personnel regarding budget management of schools under the Nakhon Ratchasima Primary Educational Service Area Office 4. Classified by position, school size, and work experience. Including the study of guidelines for developing budget management for schools under the said organization. Methodology: The sample used in the research consisted of 196 school administrators and heads of budget management groups of educational institutions under the Nakhon Ratchasima Primary Educational Service Area Office 4, which were selected using a stratified random sampling method. The research instrument was a questionnaire with a 5-level rating scale with an IOC between 0.80 - 1.00 and a confidence value of 0.85. In addition, a structured interview was used to collect data for data analysis. Various statistics were used, including frequency, percentage, mean, and standard deviation, T-test and F-test. Results: The results of the research are as follows: (1) School budget management Under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Area Office 4, the overall level is at a high level. And when considering each aspect, it was found that budget management was at a high level in every aspect. (2) Comparative analysis of budget management of schools under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Area Office 4, found to be significantly different at the 0.05 level. When classified by position but when classified by school size and work experience, no differences were found. (3) The budget management guidelines of schools under the Nakhon Ratchasima Primary Educational Service Area Office 4 that should be implemented include: Analysis of strengths and weaknesses Budget allocation is adequate and comprehensive. Having an internal audit system Creating a fundraising plan and using resources from outside agencies or stakeholders. Including having proof of receipt and payment. Preparing accurate accounts according to regulations and reporting information on supplies and equipment (M-OBEC), including creating up-to-date information on buildings, land, structures, and assets (B-OBEC). Conclusion: Budget management of schools under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Office, District 4, that were all assessed were considered to have a high level of expertise. To ensure continued efficiency and transparency in financial management. There should be various guidelines such as detailed data analysis. Establishment of an internal audit system and recording information correctly All of which should be strictly implemented to strengthen confidence in the budget management process.