Income Management Research Articles

Performance Of Village-Owned Enterprises In Tanggetada Village, The Importance Of Tanggetada, Kolaka Regency

The aim of this research is to find out and describe the performance of village-owned enterprises (BUMD) in Tanggetada Village, Tanggetada District, Kolaka Regency. Type of qualitative descriptive research. The research location is Tanggetada Village. The informants in this research consisted of the Tanggetada Village Head, village secretary, village treasurer, Chair of the Village Consultative Body (BPD), hamlet head, as well as the director, secretary, and treasurer of the Tanggetada Village-Owned Enterprise (Bumdes), including the Tanggetada Village community. Types and sources of data are primary data and secondary data. Based on the results of research regarding the performance of Bumdes on efficiency indicators, in terms of providing information to the public, it has not been implemented well. Bumdes and the village government are not thorough in conducting outreach to the community, so the Bumdes program is not yet fully known to the community. In terms of effectiveness, there is still a lack of public interest in purchasing Bumdes program businesses, coupled with business production, which has decreased due to limited capital. In the aspect of justice, community involvement in implementing the Bumdes program is still limited, as can be seen from the decline in sales production, coupled with sales prices that are quite different compared to other places. Meanwhile, in terms of responsiveness, the management of income from the Bumdes program to the village government is generally unknown to the community, and also the development of Bumdes' businesses has not been able to run well.

Financial Management Analysis in Early Marriage Families in Galis District, Pamekasan

Early marriage is a marriage that occurs at the age of under 19 years for both men and women. Financial management is one of the skills that must be possessed to manage the economy, especially the family economy. This study aims to describe and explain financial management in early marriage families in Galis Pamekasan District. The method used in this study is a descriptive qualitative method. The data used in this study uses primary data, namely direct observation and interviews with informants, as well as secondary data, namely from previous articles, and other literature sources. The results of this study obtained that financial management in early marriage families is more centered on the wife, meaning that the wife has more rights to manage finances more deeply than the husband. This is because the management of income, expenses, future planning, and debt management is more managed by the wife. Keywords : Early Marriage, Family, Financial Management

Development Strategy School Financial Resilience in Yogyakarta Private High School

The success of educational institutions in providing quality services is influenced by various factors, including planning, facilities, human resources, and financial support. This research focuses on school financial management, emphasizing the importance of financial resilience to support operational resilience and sustainability, especially in private schools with limited funds. Financial resilience is the capacity of an institution to survive and adapt to financial challenges, which includes effective and efficient management of income and expenditure. This research uses qualitative methods with a descriptive approach to explore strategies for developing financial resilience at SMA Muhammadiyah 1 Yogyakarta. Data was collected through observation, semi-structured interviews, and document study, and analyzed using triangulation techniques to ensure the validity of the information. The main focus of research is on absorptive, adaptive and transformative strategies in school financial management. Absorptive strategies emphasize the importance of effective budget planning and evaluation. Adaptive strategies include the use of financial information systems and the involvement of external parties. Transformative strategies involve student service innovation, awards, and seeking additional funding Research findings show that SMA Muhammadiyah 1 Yogyakarta has succeeded in overcoming financial challenges through good management and implementing innovative strategies. This research recommends regular evaluation of financial management systems, staff training, and collaboration with other educational institutions to improve financial management strategies. It is hoped that further research can contribute to the development of policies and best practices in educational financial management.

An intersectional feminist analysis of compulsory income management in Australia

Abstract Globally, women experience poverty at disproportionate rates to men, with the situation being worse for Indigenous women and women of colour. Social security systems are one avenue for income redistribution that can alleviate poverty. However, such systems are themselves embedded within and produced by unequal social relations, meaning they can also serve to perpetuate and exacerbate social inequalities. This is exemplified under neoliberal welfare reforms, which have disproportionate negative impacts for women across the world (e.g. increased poverty and stigma, reduced health/wellbeing, and more). Again, this is particularly the case for Indigenous women and women of colour. In this article, we offer an intersectional feminist analysis of an intensive form of neoliberal welfare conditionality, Australia’s ‘compulsory income management’ program (CIM). CIM quarantines social security incomes onto cashless bank cards to restrict expenditure to ‘approved’ items. Drawing on interviews and surveys with 170 individuals who have personally experienced CIM, we show that it has myriad negative impacts that are especially borne by (Indigenous) women. These are not, we argue, unintended policy impacts, but are instead symptomatic of the gendered and racialised violence that is woven into patriarchal capitalism more broadly. Thus, the experience of CIM holds lessons for welfare states internationally.

The Role of Housewives in the Management of Household Finances

The aim of study focuses on evaluating the role of the housewives, regarding the terms such as: financial management, knowledge and use of financial products, financial planning, forecasting and savings as well, level of debt. Female workers from the “Duxom” Corporate participated in the study, which are located in the different headquarters in the State of Mexico, Progreso, Tabasco, Sinaloa, Sonora, Guadalajara, Veracruz, and Baja California. Of the total number of employees, a non-probabilistic sample was applied by self-determination, in order to obtain the greatest number of cases in the time established for the field study, which was two months. To obtain the data we used a scale, which integrates questions from the participants' profile, and 27 items related to financial management (9 items); knowledge and use of financial products (4 items); financial planning at home (4 items), foresight and savings (3 items), debt level (7 items). With the results, a four-factor model is validated, where we can see that women like to have items to impress people, and it gives them pleasure to buy luxury items. They agree to be guarantors for other people, they make extreme decisions in investments and something very risky, they make purchases even when they cannot pay them, since they prefer to have debts than to let their children go without gifts on important dates. They like to buy online because the internet makes everything easier for them. They recognize the importance of families setting financial goals to identify priorities. Finally, they consider that having a written financial plan is essential for successful financial management of income, savings and expenses, which translates into family success.

IMPLEMENTATION OF HOTEL REVENUE MANAGEMENT STRATEGIES DURING A MARTIAL LAW

The Hotel Revenue Management strategy is used to measure the future occupancy, ADR, REVPAR, TREVPAR. Prices impact on the further development of business models implemented by the hotels is analysed. The purpose of this study is to determine the influence of Revenue Management Strategy on KPI and Revenue indicators at hotels in Ukraine. The research method used is a quantitative descriptive research method. The study used a sample of 12 respondents with 8 statements. Data were collected by observing participants, reviewing company documents, and seeking input from key informants. In crisis conditions, in particular caused by martial law in Ukraine, hotels reorient themselves to new segments, study needs and adapt services to new security requirements. One of the ways to increase efficiency and occupancy can be revenue management strategies adapted to crisis or post-crisis situations. We have proposed a typology of income management strategies adapted to new conditions.

The Role of Worship Values in Enhancing the Efficiency of Islamic Commercial Banks: A Data Envelopment Analysis (DEA) Approach

This study investigates the efficiency of Islamic banking in Indonesia from 2018 to 2021 through the application of Data Envelopment Analysis (DEA), incorporating Islamic principles. The analysis utilizes secondary financial data from four Islamic banks, sourced from the Financial Services Authority (OJK) and other researchers. The input variables considered include third-party funds allocated for profit-sharing and labor costs, while the output variables consist of revenue derived from the management of public funds and other operational income. The DEA results indicate fluctuating efficiency levels among the Islamic banks, with Bank Syariah Y consistently achieving 100% efficiency, signifying its status as the most efficient institution. The study identifies that revenue from public fund management negatively impacts the growth of Islamic banks, whereas labor costs and other operational income positively influence their development. These findings highlight areas requiring improvement and the factors driving efficiency in the development of Islamic banking in Indonesia.

Exploiting non-parallel risk premia in the South African sovereign bond market

Background: This study focuses on diversifying fixed income attribution beyond yield and duration by identifying new risk premia applicable to various investment strategies.Aim: To identify cross-sectional bond risk factors in the South African sovereign bond market, capitalising on non-parallel shifts during high-risk macroeconomic events, developing a strategy to extract persistent alpha from higher order interest rate risks and disproving the strong efficient market hypothesis.Setting: This study finds that during high-risk macro events, non-parallel shifts increase in frequency. Empirical evidence suggests that post the 2008 financial crisis, there have been increased occurrences of risk-on/off events and researchers believe high risk macro events will increase in prominence. As such, most active US fixed income managers have reduced duration risk (from parallel shifts) in favour of alternative risk premia.Method: This study exploits slope and curvature risks, by utilising a butterfly strategy. Ten bond risk factors are back-tested and analysed during interest rate cycles, curve scenarios and risk-off periods from 1998 to 2023.Results: The top-ranked strategies displayed strong and persistent outperformance over the bottom-ranked strategies for most of the bond factors especially during risk-on episodes. The Bond All-Factor Rank demonstrated improved diversification by balancing upside and downside risks. Trade costs are an important factor that requires pragmatic management.Conclusion: Geopolitical risks are increasing in frequency and developing a strategy to exploit non-parallel risk premia is an attractive proposition.Contribution: This study identified new bond risk factors beyond the conventional spread factor to extract non-parallel risk premia.

Bordered welfare in Australia: Income management as a bordering technology of neoliberal and colonial governance

In this article we investigate the imposition of compulsory income management on racialised categories of welfare recipient in Australia, identify the contribution made by neoliberalism and settler colonialism in shaping that policy, and characterise income management as a form of ‘bordered welfare’. We begin by acknowledging that key features of neoliberal governance include an ideological aversion to the provision of welfare and the shifting of responsibility onto individuals to promote their own financial security and wellbeing. This has been accompanied by punitive approaches to welfare provision for those perceived to be deficient neoliberal citizens and a commitment to using financial levers, including the welfare system, to shape all manner of human behaviour. We trace the contours of the income management system and report the views of Aboriginal organisations and community leaders about their differential treatment as welfare recipients, noting that restrictions on financial autonomy are a well-documented form of surveillance and control historically directed towards Aboriginal Peoples in Australia. We conclude that this system operates as a form of bordered welfare that classifies certain categories of Aboriginal people as deficient citizens, subjecting them to differential, and detrimental, treatment driven by the ideologies and technologies of both neoliberalism and settler colonialism.

Identifying Fraud Financial Reports Based on Signs of Income Management Using Machine Learning Technology: The Case of Listed Companies in Vietnam

This study aims to use a measure of earnings management to predict companies whose financial statements have problems. This is an identification measure other than common measures to predict financial statement fraud such as measuring by the M-Score or the Z-score model that many previous studies have applied. In the income management measure, the author uses a measure of abnormal cash flow and abnormal expense flow to consider whether the corporate financial statements have problems or not. To do this, the author uses data from listed non-financial enterprises in the period from 2018 to 2022, with machine learning and deep learning algorithms, of which we focus on three main algorithms: ANN, SVM and RF. The results show that identifying problematic financial statements based on abnormal cash flows is quite effective with an accuracy of over 78% for the SVM method, while if using the RF method, the accuracy reaches over 82% but it is required to accept an increased processing time.

ФОРМУВАННЯ ЗАСАД УПРАВЛІННЯ ДОХОДАМИ ТА ВИТРАТАМИ МИСЛИВСЬКИХ ГОСПОДАРСТВ

Formulation of the problem. The article is devoted to the study of the problems of management of expenses and incomes of hunting farms. The topicality of the research topic is due to the difficult financial situation of enterprises in the industry. The aim of the research is to establish the basic principles of the formation of income and expenses of hunting farms. The object of the research is a set of factors that affect the efficiency indicators and costs of enterprises. Methods used in the research: analysis and synthesis, grouping, observation and comparison, empirical and hypothetical-deductive. Hypothesis: a complex approach to the formation of the principles of improving the management of income and expenses of hunting enterprises will allow to ensure effective activity and sustainable development. Presenting main material. Ensuring a balance between hunting and conservation of natural resources is a key task for the further development of hunting. formation of expenses and income of hunting enterprises is the basis of any economic activity. expenditure is a supporting aspect of activity and is an important task for practitioners and scientists. The proposed comprehensive approach to the formation of the principles of income and expense management consists of budgeting, systematic analysis of expenses, inventory control, monitoring of activity indicators, income diversification, and marketing. It should create a basis for effective management of income and expenses of hunting enterprises. Originality and practical significance of the research. The presented approach is a promising management strategy. It should create conditions for financial and ecological stability, balance of costs and income of hunting farms. Conclusions and prospects significance of the research. Ensuring a balance between hunting and conservation of natural resources is a key task for the further development of hunting, therefore the issue of cost and income formation is the basis of their activity. Prospective for further development are the issues of ensuring effective management of costs and revenues of hunting farms as objects of tourist business.

Perspectives on the ongoing impact of compulsory income management in the Northern Territory

AbstractSince 2007, income support recipients in the Northern Territory (NT) have been subjected to compulsory income management (CIM), a form of welfare conditionality which continues, despite the withdrawal of CIM from other locations in Australia and research that identifies negligible benefits. Implemented with the goal of improving social well‐being and health outcomes, CIM quarantines a proportion of income support payments which cannot be used to purchase alcohol, gambling, pornography and in some cases tobacco, to direct payments to priority needs of recipients and encourage socially responsible behaviour. This article presents the perspectives of welfare sector stakeholders in the NT on the ongoing impact of CIM on income support recipients and their communities. It draws on semi‐structured interviews with 26 participants with expertise across non‐government service delivery, government, legal and advocacy sectors. The findings detail that CIM is considered ineffective in reducing social harms such as substance misuse, can contribute to situations of family violence, and exacerbates challenges for recipients living in regional and remote areas. It also highlights the poor compatibility of community income management in regional and remote contexts, its top‐down design, and views that CIM is a form of social control and disempowerment.

The Role of Free Cash Flow in Improving Earning Management

The objectives of this study revolve around examining the influence of free cash flow, financial distress, employee differentiation, and corporate social responsibility on profit management within transport companies that are publicly listed on the Indonesian Stock Exchange during the period spanning from 2019 to 2021. To select samples, specialized sampling techniques were employed in this research. A total of 32 companies were chosen as representatives for the study. Duplicate regression analysis, facilitated by SPSS version 23.0, served as the primary analytical tool. The findings of this study indicate that free cash flows have a significant impact on income control. However, it was observed that income management remains unaffected by financial issues, employee turnover, or corporate social responsibility.

Financial Management of Harvard University: A Common Size Analysis and Implications for Indonesian Higher Education Institutions

This study aims to (1) determine Harvard University’s financial management strategy using the common size analysis approach in Harvard University’s balance sheet report for the fiscal year 2020-2022; and (2) examine its implications for Indonesian higher education institutions. The analysis is described from 3 perspectives: the perspective of assets, liabilities, and net assets. The research design uses a descriptive quantitative approach. The primary data source is the Annual Financial Report for Years 2020-2022. The analysis technique used is the analysis of common size. The results of this study indicate that from an asset perspective, attention is paid to managing liquidity, investment, and fixed assets. The importance of debt management, deferred income management, and long-term debt monitoring is highlighted from a liability perspective. From a net asset perspective, the strategy includes allocating operational resources, an endowment fund, and project management of profit-sharing agreements. This analysis provides valuable insights for Indonesian higher education institutions in developing financial management strategies. The limitation of this research is the limited focus on the analysis of balance sheet reports from the perspective of assets, liabilities, and net assets of Harvard University. This study does not consider external factors or other variables that may affect the University’s financial management strategy more comprehensively.

The Influence of Jakless Planning on Profit Management with Institutional Ownership as a Moderation Ivariable

The aim of this research is to examine the effect of tax planning on earnings management using institutional ownership as a moderating variable. The data source for this research uses secondary data, the population of this research data is various manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange (BEI) during the 2015-2020 period. The data sample for this research is 60 samples from 10 companies that carried out Objective Sampling, namely sampling based on certain considerations. Data analysis was carried out using multiple linear statistics processed in SPSS version 25. Based on the results of research conducted using the T-test, it can be concluded that tax planning has no effect on income management and the moderating variable of institutional ownership cannot strengthen the relationship between tax planning and income management.

Performance of The Agency’s Regional Revenue Management Fieldregional Finance of South Kalimantan Province

The management of original regional income in South Kalimantan Province is the responsibility of regional government officials, especially the Regional Finance Agency of South Kalimantan Province. All local original revenue management processes are of course influenced greatly by the performance of the South Kalimantan Provincial Regional Financial Agency so that a decrease or increase in a region's original regional income is more or less influenced by the performance of the South Kalimantan Provincial Regional Financial Agency .
 This research aims to study and examine the Performance of the Regional Revenue Management Sector of the Regional Financial Agency of South Kalimantan Province.
 The method used in this research is the descriptive method. The data obtained in this research are primary data and secondary data. The data collection techniques used are documentation and interviews. The analysis technique used is qualitative analysis.
 The Regional Revenue Management Sector of the Regional Financial Agency of South Kalimantan Province has good accountability, is able to fulfill financial obligations well, has good honesty, applies the principles of efficiency and effectiveness well, and control activities are carried out well too. So overall it can be concluded that the performance of the Regional Revenue Management Sector of the Regional Financial Agency of South Kalimantan Province all leads to good performance.

Implementation of Dividend Policy in Sharia Fund Sources

Sharia banks are financial entities that act as part of the economic sector in a country. Evaluation of the value of shares is crucial in the company's journey. Dividend policy has an important role in determining share value, creating a balance between current dividend distribution and retained earnings to maximize share value. In this context, there are two main options regarding the management of net income after tax: first, distribution to share owners as dividends; second, reinvestment as retained profits. Therefore, dividend policy is an important basis in dealing with how after-tax profits are treated, whether as dividends or reinvestment. This is a key element in the company's strategy to maintain and increase the value of its shares.

Trajectories of physical activity from mid to older age in women: 21 years of data from the Australian Longitudinal Study on Women’s Health

BackgroundWomen’s physical activity varies across the adult lifespan. However, changes in physical activity among mid-aged women are not well understood. We analysed 21 years of data from women born in 1946–51 to identify: (1) trajectories of physical activity in the transition from mid- to old-age and (2) determinants of different physical activity trajectories.MethodsData were from the 1946–51 cohort of the Australian Longitudinal Study on Women’s Health (N = 10,371). Surveys were mailed at three-year intervals from 1998 (age 47–52) to 2019 (age 68–73) to collect data on physical activity, sociodemographic factors (country of birth, area of residence, educational attainment, marital status, income management, paid work hours, living with children age < 18, providing care), health indicators (menopause status, BMI, physical and mental health, chronic conditions), and health behaviours (smoking, alcohol status). Group-based trajectory modelling was used to identify trajectories of physical activity. Multinomial logistic regression models were used to examine the determinants of physical activity trajectories.ResultsFive trajectories were identified: Low-stable (13.3% of participants), Moderate-stable (50.4%), Moderate-increasing (22.2%), High-declining (7.7%), and High-stable (6.6%). Sociodemographic characteristics (area of residence, education, income management, living with children, and providing care) were determinants of physical activity trajectories, but the strongest factors were BMI, physical and mental health. Women who were overweight/obese and had poor physical and mental health were less likely to be in the High-stable group than in any other group. Changes in these variables (increasing BMI, and declining physical and mental health) and in marital status (getting married) were positively associated with being in trajectories other than the High-stable group.ConclusionsAlthough most women maintained physical activity at or above current guidelines, very low physical activity levels in the Low-stable group, and declining levels in the High-declining group are concerning. The data suggest that physical activity promotion strategies could be targeted to these groups, which are characterised by socioeconomic disadvantage, high (and increasing) BMI, and poor (and worsening) physical and mental health. Removing barriers to physical activity in these women, and increasing opportunities for activity, may reduce chronic disease risk in older age.

PENGARUH PARTISIPASI MASYARAKAT TERHADAP TRANSPARANSI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDesa)

This research was conducted to know the significant level of Effect of Public Participation on Transparency of Rural and Village Expenditure Budget Management (APBDesa) partially showed that Community Participation has a positive and significant impact on Transparency of Village Revenue and Expenditure Budget Management (APBDesa) with the result of the 6,205&gt; 1,983 tables and Has a sig value (probability) of 0.000 which is smaller than 0.05, it indicates that community participation is stronger in influencing the variables of Transparency Management of Revenue and Expenditure Budget of Village (APBDesa). From the results of the research, it was found that the influence of public participation on the transparency of the management of the village income and expenditure budget (APBDesa) in Telagamurni village in the Cibitung sub-district showed that community participation had a positive effect on the transparency of village revenue and expenditure budget management (APBDesa)

Influência da agressividade tributária na previsão dos analistas financeiros

ABSTRACT Purpose: This paper aims to verify whether the management of taxable income through aggressive tax practices negatively impacts the accuracy of market analysts’ forecasts. Originality/value: The central contribution of this study is to relate tax aggressiveness with more significant errors in analysts’ forecasts. Thus, the relevance of this paper is in showing that this practice can lead to a greater perception of companies’ risks and more significant informational asymmetry, in addition to influencing stock prices and resulting in lower analyst accuracy. Design/methodology/approach: This research paper was developed from regression models with panel data with random effects, also using estimators based on instrumental variables with the application of Jensen’s test to verify the validity of the generalized method of moments (GMM) estimation. The data were treated with the winsorization technique at the 1% level. Findings: A sample of companies listed on the B3 between 2010 and 2017 (with a total of 2,805 valid observations) showed that companies with higher tax aggressiveness are subject to a higher analyst forecast error. Thus, it is inferred that, for more aggressive companies, the degree of analyst predictability decreases. With this drop in the quality of analysts’ forecasts, the users of their forecasts and reports are more vulnerable to informational asymmetry.