scholarly journals ARSITEKTUR DAN INFORMASI KINERJA: SUATU UPAYA MENINGKATKAN KUALITAS PENGANGGARAN INSTANSI PEMERINTAH (STUDI KASUS PADA BALAI DIKLAT KEUANGAN MAKASSAR)

INFO ARTHA ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 1-10
Author(s):  
Ali Tafriji Biswan ◽  
Priscilla Oktiva Rossari ◽  
Fajar Alhadi Alhadi
Keyword(s):  
Best Practices ◽  
Fiscal Year ◽  
Performance Information ◽  
Strategic Objectives ◽  
Planning And Control ◽  
Public Sector Organizations ◽  
The Government ◽  
And Performance ◽  
And Control

ABSTRACTBudgeting is an important tool used by the management in carrying out the functions of planning and control, no exception to public sector organizations and government. The Indonesian government continues to implement the best practices of budgeting, one of which is through the implementation of performance-based budgeting.In a performance-based budgeting, the budget is prepared by formulating outputs or outcomes to be achieved. This formulation is done by the respective ministries/agencies in accordance with the functions of their respective organizations. All information related to the performance of then integrated into a document Work Plan and Budget-Ministry/Agency (RKA-K/L) as the basis of discussion of the budget document by the legislative board. However, in practice, ministries/agencies have not been able to compile performance information appropriately. The quality of outputs and outcomes compiled considered not in accordance with the strategic objectives and functions of the ministries/agencies concerned. Another problem related to budgeting is improper planning which led to the absorption of current year's budget to less than optimal. Through this paper, researchers will present problems related to the issue of the budget that comes from the weakness of the architecture and performance information on the ministries/agencies. Responding to the challenges of the need of better budgeting, the government began compiling Arsitektur dan Informasi Kinerja (ADIK) to improve the application of performance-based budgeting approach before. ADIK implementation on Financial Training Center of Makassar gives an overview effort of applying this new architecture. It is expected the new budgeting architecture implemented during Fiscal Year 2016 increases the optimum benefits. Keywords: budgeting, performance-based budgeting, performance information, ADIK. ABSTRAKPenganggaran merupakan alat penting bagi manajemen organisasi, tidak  terkecuali organisasi sektor publik, dalam menjalankan fungsi perencanaan dan pengendalian. Instansi pemerintah terus berupaya mengelola praktik terbaik penganggaran, salah satunya adalah melalui penganggaran berbasis kinerja (PBK).Dalam PBK, anggaran disusun dengan merumuskan output atau outcome yang hendak dicapai. Perumusan ini dilakukan oleh kementerian/lembaga sesuai dengan fungsi organisasi masing-masing. Seluruh informasi kinerja diintegrasikan menjadi sebuah dokumen Rencana Kerja dan Anggaran Kementerian Negara/Lembaga (RKA- K/L) sebagai dokumen dasar pembahasan anggaran dengan badan legislatif. Namun pada praktiknya, kementerian/lembaga belum mampu menyusun informasi kinerja dengan tepat. Kualitas output dan outcome yang disusun belum sepenuhnya sesuai dengan sasaran strategis dan fungsi kementerian/lembaga yang bersangkutan. Masalah itu terkait erat dengan perencanaan yang kurang baik sehingga penyerapan anggaran kurang tepat sasaran.Melalui tulisan ini, dipaparkan isu permasalahan terkait anggaran yang bersumber dari lemahnya bangunan informasi kinerja pada kementerian/lembaga. Menjawab tantangan penganggaran yang lebih baik, pemerintah mulai menyusun Arsitektur dan Informasi Kinerja (ADIK) untuk mempertajam penerapan PBK. Penerapan ADIK pada Balai Diklat Keuangan Makassar memberikan gambaran upaya penerapan arsitektur yang baru ini. Diharapkan arsitektur penganggaran baru yang diimplementasikan mulai Tahun Anggaran 2016 ini meningkatkan manfaat penganggaran yang lebih optimal. Kata kunci: anggaran, PBK, informasi kinerja, ADIK.

scholarly journals Analisis Varians Anggaran Belanja untuk Pengukuran Kinerja

2018 ◽  
Vol 3 (4) ◽  
pp. 348-363
Author(s):  
Fitri Irka Wahyu Niansyah ◽  
Ali Tafriji Biswan
Keyword(s):  
Performance Indicators ◽  
Absorption Rate ◽  
Performance Information ◽  
Case Study Approach ◽  
Study Approach ◽  
The Government ◽  
And Performance ◽  
Budget Execution

The quality of budgeting is an instrument to assess the performance of the entity. Analysis of budget execution can be engaged by comparing budget realization in LRA and budget in DIPA. The budgetary variances arise due to differences, but unfortunately the government has not been intensively using variance analysis as an evaluation of budgeting. The qualitative research with this case study approach aimed to analyze the variance of the budget and relate it to the performance assessment of Foreign Corporate and Individual Tax Service Office. The results showed the absorption rate of 94,42% with variance (difference) of IDR974.697.831 or equivalent to 5,58% for expenditure activities. The absorption of the budget encourages the achievement of output targets and Key Performance Indicators (IKU) that impact on the Performance Value Organization (NKO) at a good level of 93,57%. The study recommends the importance of reviewing the accuracy of the expenditure allocation and budgeting must also meet the criteria of Architecture and Performance Information (ADIK). ABSTRAK Kualitas penganggaran belanja merupakan instrumen untuk menilai kinerja satuan kerja. Analisis pelaksanaan anggaran dapat dilakukan dengan membandingkan realisasi anggaran pada Laporan Realisasi Anggaran (LRA) dan anggaran pada Daftar Isian Pelaksanaan Anggaran (DIPA). Varians anggaran belanja timbul akibat perbedaan, namun sayangnya pemerintah belum intensif menggunakan analisis varians sebagai evaluasi penganggaran. Penelitian kualitatif dengan pendekatan studi kasus ini bertujuan menganalisis varians anggaran belanja dan mengaitkannya dengan penilaian kinerja KPP Badan dan Orang Asing. Hasil penelitian menunjukkan tingkat penyerapan anggaran 94,42% dengan varians (selisih) sebesar Rp974.697.831,00 atau setara dengan 5,58% untuk kegiatan belanja. Penyerapan anggaran tersebut mendorong tercapainya target keluaran dan Indikator Kinerja Utama (IKU) yang berdampak pada Nilai Kinerja Organisasi (NKO) pada level baik yakni 93,57%. Studi merekomendasikan agar ditinjau kembali apakah alokasi belanja telah didistribusikan pada pos-pos yang tepat sehingga realisasi lebih baik lagi. Penyusunan anggaran juga harus memenuhi kriteria Arsitektur dan Informasi Kinerja (ADIK) mengingat kompleksitas revisi jenis belanja.

A Study of Knowledge-Based Simulation for Enterprise Resources Planning

2007 ◽  
Vol 06 (04) ◽  
pp. 241-249
Author(s):  
Chi Fai Cheung ◽  
Sui Hei Fung ◽  
S. K. Kwok ◽  
Wing Bun Lee ◽  
Burly Tan
Keyword(s):  
Business Environment ◽  
Erp System ◽  
Know How ◽  
Enterprise Resources Planning ◽  
Knowledge Based ◽  
Planning And Control ◽  
And Performance ◽  
And Control ◽  
Resources Planning

The conventional way of using the Enterprise Resources Planning (ERP) applications is inadequate for the highly dynamic, complex and demanding business environment. The efficient use of the ERP system relies heavily on the know-how, experience and quality of the users. Since the knowledge of operating ERP system is difficult to be acquired, shared and diffused among the users, it takes time and money to train well-experienced users. As a result, this paper presents a framework of Knowledge-based Simulation System for Enterprise Resources Planning named KBSimERP. The KBSimERP provides an integrated learning environment for achieving three perspectives, which includes the knowledge acquisition, knowledge diffusion and performance measurement perspectives respectively. Hence, a prototype of the KBSimERP is built for production planning and control, and the performance of the system is preliminarily evaluated. Satisfactory results are obtained.

scholarly journals Budget Programs and Performance away to enhance the control in government economic units

2016 ◽  
Vol 22 (89) ◽  
pp. 454
Author(s):  
سلمان حسين عبد الله ◽  
جوان جاسم خضير
Keyword(s):  
Control Function ◽  
Performance Standards ◽  
Effective Control ◽  
State Budget ◽  
Planning And Control ◽  
Traditional Programs ◽  
Show Business ◽  
The Government ◽  
And Performance ◽  
And Control

     The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.                                        Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature  show its importance in strengthening financial and operationl control over the government transactions though its dependence on the formation of the programs you want governmant units the promote implementation and asset of performance standards that can be adopted on the subject of evaluating the performance of personnel and units in general package.                                                                 This study has reached a set of conclusions we will mention the most important: That the style of the budget programs and performance is based reclassification of public expenditure so that matdzh units of government show business and matqon activities and though the indentification of costs and there by to reduce cost , as well as help to complete the process of effective control and pay attention to what has been accomplished .                                                   The study has find the following  :       1-  Application programs need to adopt the budget programe and performance by the ministry of public and accounting service in the preparation of the state budget because they are based on scientific foundation and the process of the preparation of estimates which achieve the objectives of future programs and impose controls on government spending.                                           2- To achieve the first and the most important functions of the budget position which is planning and control must be converted from traditional programs to balance the budget and programe and performance where traditional budget.                                     

Simulationsbasierte Optimierung von Fabrikabläufen*/Simulation-based optimization of factory processes

2018 ◽  
Vol 108 (04) ◽  
pp. 221-227
Author(s):  
T. Donhauser ◽  
L. Baier ◽  
T. Ebersbach ◽  
J. Franke ◽  
P. Schuderer
Keyword(s):  
Calcium Silicate ◽  
Optimization Approach ◽  
Process Technology ◽  
High Quality ◽  
Decomposition Approach ◽  
Planning And Control ◽  
Simulation Based ◽  
Simulation Based Optimization ◽  
And Control

Die Kalksandsteinherstellung weist aufgrund prozesstechnisch und zeitlich divergierender Teilprozesse einen hohen Planungs- sowie Steuerungsaufwand auf. Durch Einsatz eines simulationsgestützten Optimierungsverfahrens kann diese Komplexität bewältigt werden. Um bei hoher Lösungsqualität eine Laufzeit zu erreichen, die einen operativen Einsatz des Verfahrens gestattet, wird auf Basis einer vorangegangenen Studie ein Dekompositionsansatz implementiert und dessen Eignung durch Testläufe validiert.   Calcium silicate masonry production requires a great deal of planning and control due to the fact that subprocesses vary in terms of process technology and time. To overcome this complexity, a simulation-based optimization approach is applied. As a short runtime that allows the method to be used operationally and yet still offers a high quality of solution is crucial, a decomposition approach is implemented on the basis of a previous study and its suitability is validated by means of test runs.

Assessment of the Implementation of Proper Solid Waste Management of The Residents In Bonbon, Clarin, Bohol

2019 ◽  
Vol 14 (1) ◽  
pp. 1-18
Author(s):  
Daisy Ganados ◽  
Jessebel Gencianos ◽  
Ruth Ann Faith Mata ◽  
Christopher Sam Pates ◽  
Christine Mariesalvatiera ◽  
...  
Keyword(s):  
Best Practices ◽  
Waste Management ◽  
Solid Waste ◽  
Waste Disposal ◽  
Solid Waste Management ◽  
Household Waste ◽  
Waste Collection ◽  
Zero Waste ◽  
Planning And Control ◽  
And Control

Solid waste management is the process of collecting and treating solid wastes. It also offers solutions for recycling items that do not belong to garbage or trash. Reducing and eliminating the adverse impact of waste materials on human health and the environment supports economic development. Quality of life is the primary goal of solid waste management. To ensure environmental best practices, content or hazard potential and solid waste must be managed systematically, and it is needed to be incorporated into ecological planning. This study aimed to assess Bonbon, Clarin, Bohol residents towards the proper implementation of solid waste management. The quantitative-descriptive method of research was used with the aid of a modified standardized survey questionnaire. The data showed that mothers or married respondents aged 21-30 got the highest percentage. Therefore, it shows that they are the ones primarily in charge of household waste management. The Assessment of the implementation of Solid Waste Management was conducted per dimension: Planning and Control, Zero Waste Collection Service, and Waste Disposal System. According to the results, the dimension of Planning and Control was labeled as Strongly Implemented, Zero Waste Collection Service was marked as Moderately Implemented, and Waste Disposal System was categorized as Moderately Not Implemented. Therefore, it shows that the Solid Waste Management in Bonbon, Clarin, Bohol was moderately implemented. Thus, the study's outcome served as a guide to enhance their best practices for the full implementation and sustainability of solid waste management in their locality.

scholarly journals Mechanisms of corporate governance and performance: analysis of public companies listed in BM&FBovespa

2017 ◽  
Vol 16 (3) ◽  
pp. 1161-1184
Author(s):  
Josimar Pires Da Silva ◽  
Mariana Pereira Bonfim ◽  
Rafael Martins Noriller ◽  
Carlos Vicente Berner
Keyword(s):  
Corporate Governance ◽  
Performance Analysis ◽  
Financial Statements ◽  
Public Companies ◽  
The Public ◽  
Corporate Governance Mechanisms ◽  
The Government ◽  
And Performance ◽  
Future Reference

AbstractThe objective of this research is to verify the level of relationship between the mechanisms of corporate governance and the performance of the companies of the public subsector, listed on BM&FBovespa. The research was based on the financial statements from 2010 to 2014, obtained on the BM&FBovespa website, resulting in a sample of 63 companies with 315 observations. In order to calculate the performance proxy of the company, the ROA was used, and for the calculation of the proxies of the corporate governance mechanisms were used for the quality of the audit, the concentration of ownership in common shares and preferred shares, participation in the levels of governance of BM&FBovespa, number of shares held by the government and number of directors in the Board, adapted from the Mollah and Zaman (2015) survey. Convergence with national and international research, the findings of the study showed that such variables as quality of profit, concentration of ownership in preferred shares, participation in governance levels and size of the Board are positively related to the performance of the company; already a concentration of ownership in common shares and number of shares held by the government are negatively related to performance. For future reference, it is recommended to expand other sectors of the market as well as to use other mechanisms of corporate governance, presented in the literature.Keywords: Corporate Governance. Performance. Public Subsector.Mecanismos de governança corporativa e desempenho: análise das companhias do subsetor de utilidade pública listadas na BM&FBovespa Resumo O objetivo da pesquisa foi o de verificar o nível de relação entre os mecanismos de governança corporativa e o desempenho das empresas do subsetor de utilidade pública, listadas na BM&FBovespa. A pesquisa teve como base os dados das demonstrações financeiras de 2010 a 2014, obtidas no sítio eletrônico da BM&FBovespa, resultando assim, em uma amostra de 63 empresas, com 315 observações. Para o cálculo da proxy de desempenho da empresa foi utilizado o ROA, e para o cálculo das proxies dos mecanismos de governança corporativa foram utilizadas a qualidade da auditoria, concentração de propriedade em ações ordinárias e em ações preferenciais, participação nos níveis de governança da BM&FBovespa, número de ações mantidas pelo governo e número de diretores no Conselho, adaptado da pesquisa de Mollah e Zaman (2015). Convergente com pesquisas nacionais e internacionais, os achados desse estudo evidenciaram que as variáveis qualidade do lucro, concentração de propriedade em ações preferenciais, participação nos níveis de governança e tamanho do Conselho são positivamente relacionados com o desempenho da empresa; já a concentração de propriedade em ações ordinárias e o número de ações mantidas pelo governo são negativamente relacionadas com o desempenho. Para pesquisas futuras, recomenda-se ampliar a outros setores do mercado bem como utilizar outros mecanismos de governança corporativa, presentes na literatura.Palavras-chave: Governança Corporativa. Desempenho. Utilidade Pública.

Fusion of Fuzzy Multi-Criteria Decision Making Approaches for Discriminating Risk with Relate to Software Project Performance

2021 ◽  
pp. 346-373
Author(s):  
Arun Kumar Sangaiah ◽  
Vipul Jain
Keyword(s):  
Decision Making ◽  
Project Performance ◽  
Software Project ◽  
Multi Criteria Decision Making ◽  
Assessment Framework ◽  
Planning And Control ◽  
Project Complexity ◽  
Software Project Performance ◽  
And Performance ◽  
And Control

The prediction and estimation software risks ahead have been key predictor for evaluating project performance. Discriminating risk is vital in software project management phase, where risk and performance has been closely inter-related to each other. This chapter aims at hybridization of fuzzy multi-criteria decision making approaches for building an assessment framework that can be used to evaluate risk in the context of software project performance in following dimensions: 1) user, 2) requirements, 3) project complexity, 4) planning and control, 5) team, and 6) organizational environment. For measuring the risk for effectiveness of project performance, we have integrated Fuzzy Multi-Criteria Decision Making (FMCDM) and Fuzzy Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) approaches. Moreover the fusion of FMCDM and TOPSIS has not been adequately investigated in the exiting studies.

Societal institutions and control system characteristics: empirical evidence from the UAE

2015 ◽  
Vol 6 (2) ◽  
pp. 268-291 ◽  
Author(s):  
Mayada Abd El-Aziz Youssef ◽  
Essam Moustafa
Keyword(s):  
Performance Evaluation ◽  
Empirical Evidence ◽  
Business Environment ◽  
Management Control ◽  
Survey Method ◽  
Content Type ◽  
The Government ◽  
Business Entities ◽  
And Performance ◽  
And Control

Purpose – This paper aims to explore the existence of two sets of factors societal institutions and management control systems’ (MCS) characteristics in the UAE business entities. Subsequently, this paper empirically examines the bilateral and the multivariate associations between the two sets. The societal institutions include six factors categorised in three main groups: cultural conventions, state structures and policies and skill development and control. The MCS characteristics consist of four factors which are: reliance on formal rules, control over the behaviour of employees, involvement of subordinates in target setting and performance evaluation and scope of information used in performance evaluation. Design/methodology/approach – Whitley’s model (1999) is adopted in the UAE business environment and the analyses are performed at the organisational level. Qualified accounting officials and managers are surveyed. The Kruskal-Wallis test, Spearman’s partial correlation and multiple regression are used for data analyses. Findings – Findings reveal the characteristics of the UAE societal institutions and the MCS in UAE organisations. They also reveal significant associations among four of the societal institution factors and most of the MCS characteristics. The results highlight the role played by the government structures and policies group in influencing the MCS characteristics in the UAE organisations. However, these results do not entirely agree with Whitley’s model. Research limitations/implications – The results of this study are restricted by the typical constraints associated with the survey method. The obtained results have implications for researchers and managers in facilitating the understanding of the relations among the various societal institutions and the MCS characteristics. Originality/value – This research, to the best of the authors’ knowledge, provides significant new empirical evidence into the relation between societal institutions and MCS characteristics in a non-Western economy.

Top management selection for public enterprise : Is private sector model appropriate ?

1982 ◽  
Vol 7 (1) ◽  
pp. 9-18 ◽  
Author(s):  
K.R.S. Murthy
Keyword(s):  
Middle Management ◽  
Public Enterprise ◽  
Top Management ◽  
Public Enterprises ◽  
Improve Performance ◽  
Sector Model ◽  
Planning And Control ◽  
Selection For ◽  
The Government ◽  
And Control

Top management selection for pubticenterprises hasbeena continuing problem for the Government. Scores of public enterprises, including some big and important ones, remain headless at any time, despite Government efforts. Actual tenures have remained short and a satisfactorily long aver-age tenure stilt remamvorrir" a* §oot. In this timely article, Professor Murthy questions the appropriateness of the model of enterprise used in public enterprise. > to rrnnf nplunliTni thr top manager's job and the problem of relating the man to rtf»jabin public enterprise using four planning and control models—private enterprise, staff, middle management, and factory manager. The power of appointment to improve performance is enhanced if the choice of the person, the enterprise's needs, and the planning and control model that the government is able to use are in balance. Drawing from experiences of public enterprises in India, Turkey, and the U.S., he emphasizes how political power can strengthen the appointment process and, thus, the performance of public enterprise.

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