Analysis of Budget Realization to Assess the Effectiveness and Efficiency of Performance in the Department of Tourism and Culture of Gowa Regency, South Sulawesi
This study aims to assess the effectiveness and efficiency of the performance of the regional government of the Gowa Regency Tourism and Culture Office in 2017 2019. The types of data used in this research are qualitative and quantitative data. The data sources used are primary and secondary data. The analytical method used is descriptive quantitative. The results showed that the level of effectiveness of the Department of Tourism and Cultures budget management during the 2017 2019 fiscal year. can be said to be very effective, because by having an average effectiveness ratio above 100 . Meanwhile, the level of efficiency of budget management for the Tourism and Culture Office during the 2017 2019 fiscal year can be said to be less efficient, because the average efficiency ratio is above 90 percent. Supardi Yanto | Nur Fatwa Basar | Sitti Muliana "Analysis of Budget Realization to Assess the Effectiveness and Efficiency of Performance in the Department of Tourism and Culture of Gowa Regency, South Sulawesi" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-2 , February 2021, URL: https://www.ijtsrd.com/papers/ijtsrd38597.pdf Paper Url: https://www.ijtsrd.com/economics/accounting/38597/analysis-of-budget-realization-to-assess-the-effectiveness-and-efficiency-of-performance-in-the-department-of-tourism-and-culture-of-gowa-regency-south-sulawesi/supardi-yanto
Do Regional Finance Accountability And Budgetary Composition Enhance Regional...inventionjournals
ย
Accountability is pivotal factor in the implementation of successful good governance since accountability is an indicator whether public fund is spent properly or not. Another relevant factor is budgetary composition more particularly local tax revenue and capital expenditure due to their correlation with public service. Empirical evidence showed that regional finance accountability affected regional economic performance measured using the Supreme Audit Board opinion and the amount of saved fund had negative and significant influence towards Gross Regional Domestic Product. On the other hand, budgetary surplus had positive and significant influence towards the Gross Regional Domestic Product. Budgetary composition and regional expenditure improved regional economic performance measured using local tax revenue and capital expenditure that have positive and significant influence towards Gross Regional Domestic Product.
Financial Statements are structured reports regarding the financial position and transactions carried
out by a reporting entity. The general objective of financial statements is to provide information about the
financial position, budget realization, cash flows, and financial performance of a reporting entity, which is
helpful for users in making and evaluating decisions regarding resource allocation
The document discusses trends in fiscal decentralization in Karnataka, India. It finds that while PRIs (Panchayati Raj Institutions) are legally mandated to spend 33% of the state budget, they are actually allocated only 17.5%, indicating resistance to devolution. It also finds that expenditures by line departments and other bodies within Gram Panchayat jurisdictions far exceed GP expenditures, but GPs have no information on these funds. The document recommends reviews to ensure allocations match functions, scheme rationalization, and thematic block grants to allow PRIs flexibility in planning according to local needs and priorities.
Coordination Planning Needs of State Property in the Center Of Community Deve...inventionjournals
ย
This document discusses coordination of state property planning needs at the Center for Community Development in Malang, Indonesia. It finds that while internal vertical, horizontal, and diagonal coordination is generally working well, there are still obstacles. Barriers include a lack of employee discipline, insufficient direct contact between agencies, and unscheduled coordination meetings. The planning process requires clear inventory of existing state assets and involvement of all employees to identify priority needs. Differences in goals, time orientation, interpersonal styles, and formal structures between units can interfere with coordination.
This document provides background on Hong Kong's economy and its challenges. It notes that Hong Kong's export-oriented industries were heavily impacted by the 2008 global financial crisis, leading to rising unemployment. Mainland China was also impacted but to a lesser degree. The document discusses measures taken by China to stimulate domestic demand but notes challenges in sustaining growth given declines in exports and government revenue. It argues that further economic integration between Hong Kong and mainland China, especially the Pearl River Delta region, could help both economies weather external shocks by expanding markets and reducing costs.
Analysis of Regional Economic Development Planning Based On Local Economic Po...inventionjournals
ย
The background of this research has not been a lot of attention to economic potential aspects in coordination among relevant agencies in development planning process by taking research location in Blitar. The purpose of this study was to determine and analyze the local economic potential as the basis for economic development plan in Blitar and to analyze the economic development plans based on local economic potential and competitive potential in Blitar by using interactive approach to planning. In this study used two types of approaches, namely quantitative and qualitative research using location quotient and shift share (LQSS) and interactive planning. The results of this study, it can be seen that the sector be featured are agriculture and services, while the sector is competitive agricultural sector, trade, hotels and restaurants as well as the processing industry. Development planning process by using interactive approach to planning, judging from the principles of participation, SKPD very enthusiastic in the planning process but a high motivation is not supported by the available resources, both human and financial resources. Related understanding of the planning process development, knowledge on education is still limited so plan regardless of the strategic plan. The thoughts that are needed for development planning in Blitar is the notion that innovative thoughts and override the sectoral-ego. The principle of sustainability in Blitar regency, Bappeda include monitoring or monitoring of the development planning process, especially economic development in Blitar in particular have not done any sub-sector, but do macro entire sector on a quarterly basis by the Planning Agency. The absence of strict sanctions, explicit noncompliance of the planning documents result in monitoring or evaluation by a formality that seems done partially, a mere formality, and less integrated. Holistic principle in Blitar leads to development planning mechanism that is monopolized by the Planning Agency. So that the activities of planning in Blitar still seem to be a formality, not to focus on the essence of regional development. Integration, synchronization and synergy in the planning process is very important because it can encourage the development process fast and efficient
Do Regional Finance Accountability And Budgetary Composition Enhance Regional...inventionjournals
ย
Accountability is pivotal factor in the implementation of successful good governance since accountability is an indicator whether public fund is spent properly or not. Another relevant factor is budgetary composition more particularly local tax revenue and capital expenditure due to their correlation with public service. Empirical evidence showed that regional finance accountability affected regional economic performance measured using the Supreme Audit Board opinion and the amount of saved fund had negative and significant influence towards Gross Regional Domestic Product. On the other hand, budgetary surplus had positive and significant influence towards the Gross Regional Domestic Product. Budgetary composition and regional expenditure improved regional economic performance measured using local tax revenue and capital expenditure that have positive and significant influence towards Gross Regional Domestic Product.
Financial Statements are structured reports regarding the financial position and transactions carried
out by a reporting entity. The general objective of financial statements is to provide information about the
financial position, budget realization, cash flows, and financial performance of a reporting entity, which is
helpful for users in making and evaluating decisions regarding resource allocation
The document discusses trends in fiscal decentralization in Karnataka, India. It finds that while PRIs (Panchayati Raj Institutions) are legally mandated to spend 33% of the state budget, they are actually allocated only 17.5%, indicating resistance to devolution. It also finds that expenditures by line departments and other bodies within Gram Panchayat jurisdictions far exceed GP expenditures, but GPs have no information on these funds. The document recommends reviews to ensure allocations match functions, scheme rationalization, and thematic block grants to allow PRIs flexibility in planning according to local needs and priorities.
Coordination Planning Needs of State Property in the Center Of Community Deve...inventionjournals
ย
This document discusses coordination of state property planning needs at the Center for Community Development in Malang, Indonesia. It finds that while internal vertical, horizontal, and diagonal coordination is generally working well, there are still obstacles. Barriers include a lack of employee discipline, insufficient direct contact between agencies, and unscheduled coordination meetings. The planning process requires clear inventory of existing state assets and involvement of all employees to identify priority needs. Differences in goals, time orientation, interpersonal styles, and formal structures between units can interfere with coordination.
This document provides background on Hong Kong's economy and its challenges. It notes that Hong Kong's export-oriented industries were heavily impacted by the 2008 global financial crisis, leading to rising unemployment. Mainland China was also impacted but to a lesser degree. The document discusses measures taken by China to stimulate domestic demand but notes challenges in sustaining growth given declines in exports and government revenue. It argues that further economic integration between Hong Kong and mainland China, especially the Pearl River Delta region, could help both economies weather external shocks by expanding markets and reducing costs.
Analysis of Regional Economic Development Planning Based On Local Economic Po...inventionjournals
ย
The background of this research has not been a lot of attention to economic potential aspects in coordination among relevant agencies in development planning process by taking research location in Blitar. The purpose of this study was to determine and analyze the local economic potential as the basis for economic development plan in Blitar and to analyze the economic development plans based on local economic potential and competitive potential in Blitar by using interactive approach to planning. In this study used two types of approaches, namely quantitative and qualitative research using location quotient and shift share (LQSS) and interactive planning. The results of this study, it can be seen that the sector be featured are agriculture and services, while the sector is competitive agricultural sector, trade, hotels and restaurants as well as the processing industry. Development planning process by using interactive approach to planning, judging from the principles of participation, SKPD very enthusiastic in the planning process but a high motivation is not supported by the available resources, both human and financial resources. Related understanding of the planning process development, knowledge on education is still limited so plan regardless of the strategic plan. The thoughts that are needed for development planning in Blitar is the notion that innovative thoughts and override the sectoral-ego. The principle of sustainability in Blitar regency, Bappeda include monitoring or monitoring of the development planning process, especially economic development in Blitar in particular have not done any sub-sector, but do macro entire sector on a quarterly basis by the Planning Agency. The absence of strict sanctions, explicit noncompliance of the planning documents result in monitoring or evaluation by a formality that seems done partially, a mere formality, and less integrated. Holistic principle in Blitar leads to development planning mechanism that is monopolized by the Planning Agency. So that the activities of planning in Blitar still seem to be a formality, not to focus on the essence of regional development. Integration, synchronization and synergy in the planning process is very important because it can encourage the development process fast and efficient
This document provides an overview of various macroeconomic indicators that can impact stock prices, including inflation rates, interest rates, purchasing managers' indexes, index of industrial production, foreign investment, currency rates, and more. It discusses how changes in these economic factors can affect businesses and consumer behavior, influencing stock market performance. Sample data is presented for several Indian macroeconomic indicators from 2012 to 2014, such as declining CPI and WPI inflation, interest rates, and purchasing manager index readings for services and manufacturing.
This document is the Fall 2016 edition of the Greater New Haven Economic Activity Report published by the New Haven Economic Performance Laboratory. It contains economic analyses and data series for the Connecticut and New Haven regions conducted by University of New Haven students and faculty. The report finds that while economic conditions continue to improve overall, the New Haven region's recovery continues to lag other parts of New England and the nation. It includes analyses of topics like the housing market, employment, GDP, and consumer prices.
Jharkhand is one of India's richest mineral zones, with 40% of India's mineral reserves and 29% of coal reserves. It is the second largest producer of iron ore after Odisha and sole producer of coking coal, uranium, and pyrite in India. In 2017-18, Jharkhand's GSDP was Rs 2.79 trillion (US$ 43.36 billion), with services contributing 58.23% and mining contributing significantly to economic growth. The state attracts investments in sectors such as mining, infrastructure and food processing due to its mineral wealth and policy incentives.
The Political Settlement of Local Economic Development in Ghanaโs Local Gover...AJSSMTJournal
ย
Both the 1992 Republican Constitution and the Local Governance Act, 2016 (Act 936) have
conferred political, administrative, social, economic and developmental authorities and functions on the
Metropolitan, Municipal and District Assemblies. However, the assemblies have exercised all other authorities
to the neglect of their economic and developmental functions. In view of this, they still rely on central
government for development hence the concept local economic development emerged for assemblies to use
their local resources to champion the development of their localities. Deploying both primary and secondary
sources of data, this paper examined the extent of political settlement in the implementation of local
economic development (LED) in Ghana. The study found that the nature of the LED programme, the strategic
nature of the MMDAs, the activism of the actors, the benefits to be derived by the actors, the political party in
power and the need to test new development paradigms shaped the behaviour of actors in the LED
implementation process. The desire of each actor to project its interest above the others culminated into โturf
warโ among them in the implementation process. The study recommends that the development of localities
should supersede the interest of actors, locality leadership should be proactive and aggressive in wooing
investors, and incentives should be provided for investors who invest in the hinterlands. Key lessons learnt
were: leadership was significant in LED, collaboration among actors is important for the success of LED.
This document provides an overview of the current state of the Indian economy and its outlook. It discusses that after 18 months of contraction, exports are recovering and growing again, supported by a good monsoon leading to increased rural spending. Along with ongoing robust urban consumption, this means the economy now has four drivers of growth instead of just two. Most estimates project GDP growth of 7.4-8% for this fiscal year. Potential challenges include weak private investment and inflation remaining in a worrying range. The document also examines India's potential growth rate based on convergence theory and its institutional framework, estimating the potential rate to be between 8-10% over the medium term. It reviews past global financial crises and risks currently in the global environment
This document provides details of a 3-day training on budget analysis conducted by the Centre for Budget and Governance Accountability and YUVA. Day 1 focused on introducing basic budget concepts through an exercise comparing a hypothetical NGO budget to a government budget. It also covered understanding the Union budget structure and documents. Day 2 involved analyzing key sectors in the Union budget and understanding information that can be derived. Day 3 discussed the political process of budget making and the role of civil society in influencing budgets. The training aimed to build awareness of budgeting and its importance for development work.
Effect Of The Effectiveness And Performance-Based Development Budget Commitment To The Organization Managerial Performance (Research at the City of Bandung Indonesia)
Etude PwC sur les pratiques comptables des Etats (2013)PwC France
ย
http://pwc.to/13zcNvl
Face au contexte de crise รฉconomique dans les pays industrialisรฉs et ร la nรฉcessitรฉ dโaccompagner le dรฉveloppement รฉconomique des pays รฉmergents, la maรฎtrise des dรฉpenses et des recettes publiques devient un enjeu majeur pour les Etats partout dans le monde. Lโaccรจs au financement (et la compรฉtition entre pays) est au cลur de lโactualitรฉ. Pour rรฉpondre ร ces รฉvolutions, les gouvernements prennent de plus en plus de mesures pour amรฉliorer la comptabilitรฉ de lโEtat et renforcer son niveau de transparence.
The passing of the Bihar Reorganization Bill gave birth to the 28th state of the nation, Jharkhand on November 15th 2000 on the occasion of the birth anniversary of the legendary Bhagwan Birsa Munda. Jharkhand as a state is known as a vast reservoir of natural resources in terms of forest areas as well as minerals. However, in spite of this immense potential, it has not been able to utilize them properly and is thus counted among the backward states in the country. Its inheritance is considered to be one of the major reasons for this backwardness which is reflected in the development backlog over the years. The widespread unrest among the naxal community in recent times has further added to the problem. It thus puts a challenge before the state to provide good governance and to enable equitable growth and socio-economic progress. With a population size a third of Bihar and community-centered traditional ethos of tribal people, it will be relatively easier for the nascent state to pass on the benefits of growth to its citizens equally.
The present study makes an attempt to analyze the strengths and weaknesses of the state, objectively using government's own data. Various aspects of Jharkhand's economy and the changes therein over time have been tracked to see the extent of progress in different indicators of growth and development. In each of the aspects, Jharkhand's status in comparison to other states has been discussed. Further, a comparative analysis of various districts of the state has also been presented. Given the importance of industries in engineering the growth of a region, a detailed profile of industries is done, identifying the largest and fastest growing industries in each district of Jharkhand. Latest available data from various government and semi-government sources have been used for this analysis. Since this study is the fifth in the series, data has been updated from the previous edition, where available.
The study is divided into five sections each dealing with various issues related to development. Section I is an editorial by Dr. Laveesh Bhandari examining the present socio-economic situation of Jharkhand.
The second section of the study studies the dependence of stateโs economy on agriculture and the influence of NREGA especially in the year when large part of the state faced drought like situation.
The third section of the study explores the quality of governance, examines knowledge and communication base as well as the socio-economic profile of Jharkhand.
The fourth section of the Study deals with the intra state analysis where the districts of the state are compared and ranked. The fifth section lays out the industrial profile of Jharkhand identifying the key growth drivers of industrial sector in each district of the state.
The sixth section provides a comparative picture of the parliamentary constituencies in the state in terms of various socio-economic and infrastructure based parameters. T
The government will be required to monitor progress on the 17 SDGs and their accompanying targets for own use and reporting to UN. Given the breadth and complexity of the SDG agenda many different types of data will be required data for the economic, social and environmental issues with varying levels of coverage.
http://print.thefinancialexpress-bd.com/2017/01/18/162335
This document discusses the introduction of Planning, Programming, Budgeting Systems (PPBS) across the US government in the 1960s. PPBS originated in the Department of Defense in 1961 to bring more rational decision making to defense expenditures. It broke down spending into programs aligned with objectives. The success of PPBS in Defense led to its adoption government-wide by President Johnson in 1965. PPBS requires defining objectives, analyzing alternatives, and long-term planning to allocate resources through the federal budget in a more systematic, evidence-based manner. While controversial, PPBS aimed to improve priority setting and resource allocation across the entire government.
This document provides guidance on developing and using performance information for the Queensland Government Performance Management Framework. It covers topics such as developing performance measures and setting targets, measuring performance through indicators, standards and other metrics, monitoring performance, and reporting. The intended audience is Queensland Government departments and statutory bodies. Performance information is presented as key to effective management and accountability.
Balmer Lawrie is in the advanced stages of negotiation to select a strategic partner for its subsidiary Transafe Services. Moody's says it may upgrade India's credit rating within 1-2 years if reforms prove to be tangible. The government is confident of meeting its divestment target for the year as it has already received around Rs. 21,000 crore through share buybacks of state-run companies.
An analysis on the infrastructure competitiveness index as a determinant of i...Fajar Utomo
ย
Fundamentally, this article intends to give explanation on the driven factors that trigger investment related to the infrastructure which support the economic growth of Indonesia. Furthermore, this article also attempts at being a reference for future researchers to conduct studies on the improvement of infrastructure competitiveness index which is used as the reference in determining the development of a nation along with the global competitiveness yearbook which places the infrastructure sector as the factor that influences Indonesiaโs global competitiveness.
Fiscal Decentralization and Special Local Autonomy: Evidence from an Emerging...Suwandi, Dr. SE.,MSi
ย
The quest of searching the endogeny variables of financial decentralization in emerging markets have become a serious topic due to the increasing wave of decentralized regions in many countries. The paper aimsto examine the effects of fiscal decentralization and specific local autonomy on economic growth, employment, poverty, and welfare in the special province Papua (Indonesia). The study exploited the main data of the decentralization fund by using a panel data of eight regencies and municipals, particularly the regional autonomy fund, direct and indirect government expenditure, and economic growth. The paper used the path analysis to explore the relationships of the observed variables. The results revealed that the decentralization fund influenced significantly on governmentโs direct expenditure and economic growth. The special local autonomy's fund has influenced considerably on governmentโs indirect expenditure. Its effect has increased, through economic growth as the intermediating variable, meaningfully on employment, poverty, and welfare. The results are in line with the prior studies, which explore the consequences of decentralization and specific autonomy to spur the economic growth in certain regions. It implies that the economic development strategies in Indonesiaโs less-developed regions should be started with a bigger autonomy transfer program to those regions and simultaneously enhanced it by special budget allocation to trigger and support the development.
Understanding District-Level Variation in Fertility Rates in High-Focus India...HFG Project
ย
This document analyzes factors associated with district-level variations in fertility rates and modern contraceptive use in high-focus districts in four Indian states: Bihar, Madhya Pradesh, Rajasthan, and Uttar Pradesh. The analysis finds that female sterilization, condom use, and lower levels of unmet need are associated with lower total fertility rates at the district level, while poverty, illiteracy, and belonging to the middle wealth quintile are associated with higher fertility. Higher use of traditional contraceptive methods, unmet need, illiteracy, and belonging to scheduled tribes are associated with lower modern contraceptive prevalence, while wealth is positively associated. Addressing unmet need, poverty, and ill
The document provides a weekly media update from Balmer Lawrie with news clips related to Balmer Lawrie, the Government of India, public sector enterprises, and industries relevant to Balmer Lawrie's business. It includes articles about the World Bank lowering India's growth forecast, industrial production contracting in August, the government inviting bids for strategic sales of public sector units, and calls to include petroleum products under the Goods and Services Tax.
The Management of the Village Fund Allocation as an Instrument towards Econom...IOSR Journals
ย
National and regional development is inseparable part of village development activities, given the concentration of population is still dominant in the village; considering the concentration of the population still dominant located in the village, so that the village is the power base of the social economic and political need to get serious attention from the government. Construction of the village is realized in one of the forms of allocation of funds for the village. The allocation of funds village is funds given to the village of financial equalization funds of the central government and regions. This research was carried out in Siak Regenciy, Riau Province, Indonesia with two villages selected the village of Rawang White Water Bay and the villages of Siak District Merbau Dayun Subdistrict. This type of research was designed using the format verification and qualitative design approach of phenomenology (Burhan Bungin, 2007). The process of implementation of the program the allocation of funds for the village is divided into four main lines: The Process of Allocation Planning of Village funds, The process of the Allocation Management of Funds Village, The Process of Administering the Program ADD, The Process of Reporting Allocation Program of Funds Village.
This document analyzes the relationship between nighttime luminosity data from satellites and economic activity measures in India. It finds that night light data correlates reasonably well with national GDP growth and other macroeconomic indicators. Quarterly night light growth also tracks GDP growth. At the state level, night lights correlate strongly with gross state domestic product. While the relationship is statistically significant, the elasticity of night lights to GDP is smaller than estimates from global studies. The document concludes that night light data can supplement GDP data in India by providing information at disaggregated levels and high frequencies.
03 Bank and Policy Journal ISSN 2790-1041.pdfPublisherNasir
ย
ISSN - 2790 โ 1041
E-ISSN - 2790 โ 2366
Bank and Policy
Vol.2, Issue 2, 2022
Kuban, Russia - Baku, Azerbaijan
Published (Founder) by: International Meetings and Conferences Re-search Association โ IMCRA
It was established 2021. VOEN:
The document contains the Results Matrices for the 2011-2016 Philippine Development Plan which aim to facilitate tracking development results and monitoring/evaluating progress of the Plan. It discusses managing for development results using a "whole-of-government" approach by linking results-oriented planning, budgeting, implementation and evaluation processes. The Matrices provide indicator frameworks for outcome statements in the Plan's strategic framework to allow for assessment and performance measurement.
This document provides an overview of various macroeconomic indicators that can impact stock prices, including inflation rates, interest rates, purchasing managers' indexes, index of industrial production, foreign investment, currency rates, and more. It discusses how changes in these economic factors can affect businesses and consumer behavior, influencing stock market performance. Sample data is presented for several Indian macroeconomic indicators from 2012 to 2014, such as declining CPI and WPI inflation, interest rates, and purchasing manager index readings for services and manufacturing.
This document is the Fall 2016 edition of the Greater New Haven Economic Activity Report published by the New Haven Economic Performance Laboratory. It contains economic analyses and data series for the Connecticut and New Haven regions conducted by University of New Haven students and faculty. The report finds that while economic conditions continue to improve overall, the New Haven region's recovery continues to lag other parts of New England and the nation. It includes analyses of topics like the housing market, employment, GDP, and consumer prices.
Jharkhand is one of India's richest mineral zones, with 40% of India's mineral reserves and 29% of coal reserves. It is the second largest producer of iron ore after Odisha and sole producer of coking coal, uranium, and pyrite in India. In 2017-18, Jharkhand's GSDP was Rs 2.79 trillion (US$ 43.36 billion), with services contributing 58.23% and mining contributing significantly to economic growth. The state attracts investments in sectors such as mining, infrastructure and food processing due to its mineral wealth and policy incentives.
The Political Settlement of Local Economic Development in Ghanaโs Local Gover...AJSSMTJournal
ย
Both the 1992 Republican Constitution and the Local Governance Act, 2016 (Act 936) have
conferred political, administrative, social, economic and developmental authorities and functions on the
Metropolitan, Municipal and District Assemblies. However, the assemblies have exercised all other authorities
to the neglect of their economic and developmental functions. In view of this, they still rely on central
government for development hence the concept local economic development emerged for assemblies to use
their local resources to champion the development of their localities. Deploying both primary and secondary
sources of data, this paper examined the extent of political settlement in the implementation of local
economic development (LED) in Ghana. The study found that the nature of the LED programme, the strategic
nature of the MMDAs, the activism of the actors, the benefits to be derived by the actors, the political party in
power and the need to test new development paradigms shaped the behaviour of actors in the LED
implementation process. The desire of each actor to project its interest above the others culminated into โturf
warโ among them in the implementation process. The study recommends that the development of localities
should supersede the interest of actors, locality leadership should be proactive and aggressive in wooing
investors, and incentives should be provided for investors who invest in the hinterlands. Key lessons learnt
were: leadership was significant in LED, collaboration among actors is important for the success of LED.
This document provides an overview of the current state of the Indian economy and its outlook. It discusses that after 18 months of contraction, exports are recovering and growing again, supported by a good monsoon leading to increased rural spending. Along with ongoing robust urban consumption, this means the economy now has four drivers of growth instead of just two. Most estimates project GDP growth of 7.4-8% for this fiscal year. Potential challenges include weak private investment and inflation remaining in a worrying range. The document also examines India's potential growth rate based on convergence theory and its institutional framework, estimating the potential rate to be between 8-10% over the medium term. It reviews past global financial crises and risks currently in the global environment
This document provides details of a 3-day training on budget analysis conducted by the Centre for Budget and Governance Accountability and YUVA. Day 1 focused on introducing basic budget concepts through an exercise comparing a hypothetical NGO budget to a government budget. It also covered understanding the Union budget structure and documents. Day 2 involved analyzing key sectors in the Union budget and understanding information that can be derived. Day 3 discussed the political process of budget making and the role of civil society in influencing budgets. The training aimed to build awareness of budgeting and its importance for development work.
Effect Of The Effectiveness And Performance-Based Development Budget Commitment To The Organization Managerial Performance (Research at the City of Bandung Indonesia)
Etude PwC sur les pratiques comptables des Etats (2013)PwC France
ย
http://pwc.to/13zcNvl
Face au contexte de crise รฉconomique dans les pays industrialisรฉs et ร la nรฉcessitรฉ dโaccompagner le dรฉveloppement รฉconomique des pays รฉmergents, la maรฎtrise des dรฉpenses et des recettes publiques devient un enjeu majeur pour les Etats partout dans le monde. Lโaccรจs au financement (et la compรฉtition entre pays) est au cลur de lโactualitรฉ. Pour rรฉpondre ร ces รฉvolutions, les gouvernements prennent de plus en plus de mesures pour amรฉliorer la comptabilitรฉ de lโEtat et renforcer son niveau de transparence.
The passing of the Bihar Reorganization Bill gave birth to the 28th state of the nation, Jharkhand on November 15th 2000 on the occasion of the birth anniversary of the legendary Bhagwan Birsa Munda. Jharkhand as a state is known as a vast reservoir of natural resources in terms of forest areas as well as minerals. However, in spite of this immense potential, it has not been able to utilize them properly and is thus counted among the backward states in the country. Its inheritance is considered to be one of the major reasons for this backwardness which is reflected in the development backlog over the years. The widespread unrest among the naxal community in recent times has further added to the problem. It thus puts a challenge before the state to provide good governance and to enable equitable growth and socio-economic progress. With a population size a third of Bihar and community-centered traditional ethos of tribal people, it will be relatively easier for the nascent state to pass on the benefits of growth to its citizens equally.
The present study makes an attempt to analyze the strengths and weaknesses of the state, objectively using government's own data. Various aspects of Jharkhand's economy and the changes therein over time have been tracked to see the extent of progress in different indicators of growth and development. In each of the aspects, Jharkhand's status in comparison to other states has been discussed. Further, a comparative analysis of various districts of the state has also been presented. Given the importance of industries in engineering the growth of a region, a detailed profile of industries is done, identifying the largest and fastest growing industries in each district of Jharkhand. Latest available data from various government and semi-government sources have been used for this analysis. Since this study is the fifth in the series, data has been updated from the previous edition, where available.
The study is divided into five sections each dealing with various issues related to development. Section I is an editorial by Dr. Laveesh Bhandari examining the present socio-economic situation of Jharkhand.
The second section of the study studies the dependence of stateโs economy on agriculture and the influence of NREGA especially in the year when large part of the state faced drought like situation.
The third section of the study explores the quality of governance, examines knowledge and communication base as well as the socio-economic profile of Jharkhand.
The fourth section of the Study deals with the intra state analysis where the districts of the state are compared and ranked. The fifth section lays out the industrial profile of Jharkhand identifying the key growth drivers of industrial sector in each district of the state.
The sixth section provides a comparative picture of the parliamentary constituencies in the state in terms of various socio-economic and infrastructure based parameters. T
The government will be required to monitor progress on the 17 SDGs and their accompanying targets for own use and reporting to UN. Given the breadth and complexity of the SDG agenda many different types of data will be required data for the economic, social and environmental issues with varying levels of coverage.
http://print.thefinancialexpress-bd.com/2017/01/18/162335
This document discusses the introduction of Planning, Programming, Budgeting Systems (PPBS) across the US government in the 1960s. PPBS originated in the Department of Defense in 1961 to bring more rational decision making to defense expenditures. It broke down spending into programs aligned with objectives. The success of PPBS in Defense led to its adoption government-wide by President Johnson in 1965. PPBS requires defining objectives, analyzing alternatives, and long-term planning to allocate resources through the federal budget in a more systematic, evidence-based manner. While controversial, PPBS aimed to improve priority setting and resource allocation across the entire government.
This document provides guidance on developing and using performance information for the Queensland Government Performance Management Framework. It covers topics such as developing performance measures and setting targets, measuring performance through indicators, standards and other metrics, monitoring performance, and reporting. The intended audience is Queensland Government departments and statutory bodies. Performance information is presented as key to effective management and accountability.
Balmer Lawrie is in the advanced stages of negotiation to select a strategic partner for its subsidiary Transafe Services. Moody's says it may upgrade India's credit rating within 1-2 years if reforms prove to be tangible. The government is confident of meeting its divestment target for the year as it has already received around Rs. 21,000 crore through share buybacks of state-run companies.
An analysis on the infrastructure competitiveness index as a determinant of i...Fajar Utomo
ย
Fundamentally, this article intends to give explanation on the driven factors that trigger investment related to the infrastructure which support the economic growth of Indonesia. Furthermore, this article also attempts at being a reference for future researchers to conduct studies on the improvement of infrastructure competitiveness index which is used as the reference in determining the development of a nation along with the global competitiveness yearbook which places the infrastructure sector as the factor that influences Indonesiaโs global competitiveness.
Fiscal Decentralization and Special Local Autonomy: Evidence from an Emerging...Suwandi, Dr. SE.,MSi
ย
The quest of searching the endogeny variables of financial decentralization in emerging markets have become a serious topic due to the increasing wave of decentralized regions in many countries. The paper aimsto examine the effects of fiscal decentralization and specific local autonomy on economic growth, employment, poverty, and welfare in the special province Papua (Indonesia). The study exploited the main data of the decentralization fund by using a panel data of eight regencies and municipals, particularly the regional autonomy fund, direct and indirect government expenditure, and economic growth. The paper used the path analysis to explore the relationships of the observed variables. The results revealed that the decentralization fund influenced significantly on governmentโs direct expenditure and economic growth. The special local autonomy's fund has influenced considerably on governmentโs indirect expenditure. Its effect has increased, through economic growth as the intermediating variable, meaningfully on employment, poverty, and welfare. The results are in line with the prior studies, which explore the consequences of decentralization and specific autonomy to spur the economic growth in certain regions. It implies that the economic development strategies in Indonesiaโs less-developed regions should be started with a bigger autonomy transfer program to those regions and simultaneously enhanced it by special budget allocation to trigger and support the development.
Understanding District-Level Variation in Fertility Rates in High-Focus India...HFG Project
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This document analyzes factors associated with district-level variations in fertility rates and modern contraceptive use in high-focus districts in four Indian states: Bihar, Madhya Pradesh, Rajasthan, and Uttar Pradesh. The analysis finds that female sterilization, condom use, and lower levels of unmet need are associated with lower total fertility rates at the district level, while poverty, illiteracy, and belonging to the middle wealth quintile are associated with higher fertility. Higher use of traditional contraceptive methods, unmet need, illiteracy, and belonging to scheduled tribes are associated with lower modern contraceptive prevalence, while wealth is positively associated. Addressing unmet need, poverty, and ill
The document provides a weekly media update from Balmer Lawrie with news clips related to Balmer Lawrie, the Government of India, public sector enterprises, and industries relevant to Balmer Lawrie's business. It includes articles about the World Bank lowering India's growth forecast, industrial production contracting in August, the government inviting bids for strategic sales of public sector units, and calls to include petroleum products under the Goods and Services Tax.
The Management of the Village Fund Allocation as an Instrument towards Econom...IOSR Journals
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National and regional development is inseparable part of village development activities, given the concentration of population is still dominant in the village; considering the concentration of the population still dominant located in the village, so that the village is the power base of the social economic and political need to get serious attention from the government. Construction of the village is realized in one of the forms of allocation of funds for the village. The allocation of funds village is funds given to the village of financial equalization funds of the central government and regions. This research was carried out in Siak Regenciy, Riau Province, Indonesia with two villages selected the village of Rawang White Water Bay and the villages of Siak District Merbau Dayun Subdistrict. This type of research was designed using the format verification and qualitative design approach of phenomenology (Burhan Bungin, 2007). The process of implementation of the program the allocation of funds for the village is divided into four main lines: The Process of Allocation Planning of Village funds, The process of the Allocation Management of Funds Village, The Process of Administering the Program ADD, The Process of Reporting Allocation Program of Funds Village.
This document analyzes the relationship between nighttime luminosity data from satellites and economic activity measures in India. It finds that night light data correlates reasonably well with national GDP growth and other macroeconomic indicators. Quarterly night light growth also tracks GDP growth. At the state level, night lights correlate strongly with gross state domestic product. While the relationship is statistically significant, the elasticity of night lights to GDP is smaller than estimates from global studies. The document concludes that night light data can supplement GDP data in India by providing information at disaggregated levels and high frequencies.
Similar to Analysis of Budget Realization to Assess the Effectiveness and Efficiency of Performance in the Department of Tourism and Culture of Gowa Regency, South Sulawesi
03 Bank and Policy Journal ISSN 2790-1041.pdfPublisherNasir
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ISSN - 2790 โ 1041
E-ISSN - 2790 โ 2366
Bank and Policy
Vol.2, Issue 2, 2022
Kuban, Russia - Baku, Azerbaijan
Published (Founder) by: International Meetings and Conferences Re-search Association โ IMCRA
It was established 2021. VOEN:
The document contains the Results Matrices for the 2011-2016 Philippine Development Plan which aim to facilitate tracking development results and monitoring/evaluating progress of the Plan. It discusses managing for development results using a "whole-of-government" approach by linking results-oriented planning, budgeting, implementation and evaluation processes. The Matrices provide indicator frameworks for outcome statements in the Plan's strategic framework to allow for assessment and performance measurement.
The document contains the Results Matrices for the 2011-2016 Philippine Development Plan which aim to facilitate tracking development results and monitoring/evaluating progress of the Plan. It discusses managing for development results using a whole-of-government approach and outlines how the Matrices were developed including defining results, indicators, baselines and targets. The Matrices link the Plan's strategies and outcomes to the government's five major guideposts of anti-corruption, poverty reduction, economic growth, peace and rule of law, and environmental integrity.
The document discusses different types of budgets and the budgeting process of Eravur Urban Council in Sri Lanka. It describes various ways to classify budgets, such as by function, flexibility, time period, and how they are prepared. It then provides examples of budgets like sales, production, and cash budgets. Finally, it explains how Eravur Urban Council uses participatory budgeting and zero-based budgeting in its process, which involves input from the public and justifying all expenditures.
Performance and outcomes are crucial for every penny that is spent. It is important to envision the outcome for every policy or programme/scheme, whether it is negative or positive, particularly for the Government. And for a state where budget deficit has become kind of norm, it is really really important
Sample Research in Managerial Economics.pdfFroilanBanal1
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The document discusses a graduate course on public fiscal management and accountability. It aims to describe government budgeting in various countries, assess effectiveness and efficiency of public spending, and determine industries receiving government funds for economic growth. It provides an introduction to government budgets outlining resources and planned usage. The importance of budgeting for achieving socio-economic goals is discussed. Later sections provide methodology for analyzing literature on government expenditure, effectiveness of budgeting, spending, and expenses. Examples from the Philippines are given on budgeting systems and participatory budgeting initiatives. Tables summarize journals on related issues like planning, budgeting, and socio-development goals.
The Influence of Local Own Income and balanced Fund on HDI With Capital Expen...AJHSSR Journal
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ABSTRACT: This study aims to examine the effect of Regional Original Income and Balancing Funds on the
Human Development Index with Capital Expenditure as an intervening variable. The population for this study is
regencies/cities in Central Java from 2019 to 2021. Sampling was carried out using the purposive sampling
method, based on the specified criteria a sample of 105 regencies/cities was obtained from 2019 to 2021. The data
analysis technique used the classical assumption test and descriptive statistical analysis, classical assumption
test, multiple linear regression analysis, Sobel test with SPSS 26. The results show that Local Own Income has an
effect on the Human Development Index, Balancing Funds have an effect on the Human Development Index,
Local Own Income has no effect on the Human Development Index , Balancing Funds have an effect on Capital
Expenditures, Capital Expenditures have an effect on the Human Development Index, Capital Expenditures do
not mediate Regional Original Income on the Human Development Index, Capital Expenditures do not mediate
Balancing Funds on the Human Development Index.
Keywords -regional original income, balancing funds, capital expenditures, human development index.
Financial Performance Analysisof Regional Governments and Its Influence on Co...AJHSSR Journal
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ABSTRACT : This study aims to analyze financial performance, regional financial capacity and to find out
empirically the effect of the Regional Financial Independence Ratio, Fiscal Decentralization Ratio,
Effectiveness Ratio, and Regional Financial Efficiency Ratio on the Welfare of the City and District Community
of Jambi Province for the 2015-2020 Fiscal Year. The analytical tools used in this study are financial ratios
measuring tools, Regional Original Revenue performance analysis tools through share and growth measures
which are then described in a financial capability map using the quadrant method and index method, and using
panel regression to determine the effect of regional financial performance on welfare community, as measured
by the Human Development Index (HDI). The result of this research is that the level of independence of cities
and regencies throughout Jambi Province still depends on transfer funds from the Central Government. The
average regional independence ratio is 9.40%. The Fiscal Decentralization Ratio is not maximal with an average
Fiscal Decentralization Ratio of 8.33%. The effectiveness ratio has shown a positive trend with an average ratio
of 103.41%. Efficiency Ratio shows the expenditure for spending less efficient. Average Efficiency Ratio
99.62%. From the results of the analysis of regional financial capabilities, the average share and growth is < 1
which is included in the low category. Then by mapping the regional financial capacity based on the quadrant
method, the cities and regencies of Jambi Province are in quadrant IV position. Regional financial performance
simultaneously has a positive and significant effect on people's welfare. Regional financial independence has a
positive and not significant effect. Fiscal Decentralization has a negative and insignificant effect. Regional
Financial Effectiveness has a positive and insignificant effect. Regional Financial Efficiency has a positive and
insignificant effect.
Budget Allocation System of Regional Government Authority (Case Study at Sela...iosrjce
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One important aspect of governance and development is a financial management system as a
realization of the budget policy, which providing the spirit of efficiency and effectiveness of budget,
transparency and public accountability, sense of justice, as well as the achievement optimally. However, the
budget allocation has not demonstrated a healthy balance between the central and local government budget, so
it causing vertical gap that greatly affect to the performance of the overall development. Along with regional
autonomy, the spirit of decentralization, democratization, transparency and accountability that characterizes
governance implementation process, particularly in the process of management policy of regional budget
allocation, should be a common concern in the management of the budget allocation in Selayar Regency by
considering the principle of fairness toward the priority programs and the fulfillment of a wider public
participation
The Effect of Organizational Culture on Organizational Performance: Mediating...theijes
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The purpose of this study was to determine and analysis the effect of Organizational Cultural on Organizational Performance mediating by Knowledge Management and Strategic Planning. Samples were taken used purposive sampling taking officials of each Head of Department, and Echelon III and IV in Local Revenue Offices Kendari were 42 respondents. Method of data analysis in this study used Partial Least Square (PLS). The results of this study showed that f Organizational Cultural has positive and significant effect on Organizational Performance. Organizational Cultural has positive and significant effect on Knowledge management. Organizational Cultural has positive and significant effect on Strategic planning. Knowledge management has role mediating effect of organizational culture on organizational performance. Strategic planning has role mediating effect of organizational culture on organizational performance. Strategic planning has role mediating effect of knowledge management on organizational performance
Assessment of Local Governance and Development Performance in IndonesiaDr. Astia Dendi
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1. The document discusses performance measurement models implemented in Indonesia following its decentralization in 2001. It explores challenges with current central-government driven models.
2. A nested model is proposed that integrates three spheres of evaluation: financial/budget performance, governance performance, and development performance. This aims to make evaluation more attainable and useful for local governments.
3. The paper also discusses lessons learned and suggestions for an effective process to implement the nested performance evaluation model, including collaborative efforts between central and local governments.
This document summarizes a study that examined the effects of Integrated Financial Management Information System (IFMIS) on financial reporting effectiveness of district local governments in Uganda. Some key findings of the study include:
1) IFMIS was found to positively affect and improve financial reporting effectiveness in Ugandan district governments by ensuring consistency, accuracy, timeliness, transparency and relevancy of reports.
2) IFMIS supports effective budget preparation, transaction processing and financial report preparation, thereby fulfilling the objective of improving financial accountability through prompt reporting.
3) The study found IFMIS improves financial reporting effectiveness through realistic budgeting based on available resources, integration of departmental budgets, ranking of financial priorities, and easy tracking of
The main aim of this study was to examine the Influence of Management Accounting Practices on Performance of Kisumu County Government. The study aimed specifically to examine how the performance of Kisumu County Government is influenced by financial planning and budgeting and internal control and public finances governance. One of the objects of a transfer is to bring economic resources closer to the people, and effective public financial management practices are needed to make this felt by the people. The reviewed literature shows that limited studies are being conducted on the same subject and therefore this study aims to fill the gap by contributing to the existing knowledge. In the past six years, Kenya has experienced many challenges despite the improvement of the legislative and institutional frameworks for the management of public finances which are not in line with the global expected standard practice and therefore lead to a poorer service delivery. This study also aims to strengthen policies that streamline prudent public resource management. The study was based on participatory theory, contingency theory and institutional theory. The study employed mixed research and a deliberate technique for sampling. The county's director and accountants from the treasury of Kisumu County were among the respondents. In the case of primary data, a questionnaire was used to collect secondary data from the Budget Office, the Office of the Auditor General and the County Treasury Office. In the study qualitative and quantitative data were used. While content analyzes were used for qualitative data analysis, the Social Science Statistics Package Version 25 was used for quantitative data analyzing descriptive and inferential statistics. The effect of management accounting practices on the Kisumu County Government's performance has been assessed by a multiple linear regression analysis. The main finding was the importance of internal control practices involving monitoring, control environments, and internal audits (F (1, 196) = 156,124).
Budget is a financial and non-financial framework in terms of cash flows that guides governments, private organizations and individuals in achieving their desired objectives in a particular period if it is properly, adequately and realistically prepared. The long standing and familiar incremental budget has been faulted by various stakeholders hence, the contemplation for an alternative system known as zero-based budgeting (ZBB). The first objective of this study is to find out whether or not the theoretical benefits accruable to ZBB can motivate the governmentsโ ministries, departments and agencies to adopt and implement the proposed new system? The second objective is to determine whether or not the budgeting system has any relationship with budget implementation. Questionnaire was used in collecting data from the budget stakeholders. Descriptive statistics and simple regression were adopted in analyzing the data. It is established that the theoretical benefits accruable to ZBB can influence the adoption and implementation of the proposed ZBB. It is also revealed that the proposed budgeting system has a strong relationship with implementation. The study recommends that, despite the support for the ZBB, the current incremental budgeting system would have to be reviewed for reference into adopting and implementing the ZBB since it will be the basis for the new system. It is also recommended that the coming into operation of the new system should be a gradual process in the form of test running it to address the acknowledged challenges in the proposed system before it can be fully implemented. In addition, there should be seriousness in the whole exercise.
Evolution of budgeting system in malaysia (10 page)Mohd Hasim Ujang
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A group assignment for the subject 'Budget Administration', Master of Public Policy, University Malaya. This subject was taught by Tan Sri Sulaiman Mahbob, former Director-General of Economic Planning Unit, Prime Minister's Department and current Chairman of Felda Global Ventures (FGV).
Assessment of Public Financial Management and State of Infrastructure in Tara...IJASRD Journal
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This study examined public financial management and state of infrastructure in Taraba State of Nigeria. The study used survey design. Data were collected through administration of questionnaire to respondents across the state, interviews were also conducted. The questionnaire was designed on 5-point Likert scale. Descriptive statistics, Pearson correlation were employed in the analyses of data. Also, chi-square was used in testing the research hypotheses. The study reveals that budget performance has positive and significant effect on state of infrastructure. In addition, it was revealed that the state of infrastructure in Taraba State does not reflect the budget. The findings have implications on government officials, relevant government agencies, and the general public. The study therefore recommends that government should take it as an obligation to implement significant proportion of budget to improve the state of infrastructure.
This document discusses a study that examines the effect of regional original income, general allocation funds, and special allocation funds on regional financial performance in Nusa Tenggara Timur province from 2015-2019, with capital expenditures as an intervening variable. The study uses quantitative data on income, funds, expenditures, and financial performance ratios. The results found that regional original income did not affect capital expenditures, while general and special allocation funds did affect expenditures. Income, funds, and expenditures also impacted financial performance, though income and special funds did not each have a direct effect. The study aims to evaluate budget use in the region for community welfare.
Government of Kenya Documents Reviewed During the Studypaperpublications3
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Abstract: The documents that the researcher reviewed during the study were the Performance Contracting Guidelines, the Economic Recovery Strategy, the Second Medium Term Plan, the Jubilee Manifesto, the Sector Performance Standards, Citizens Service Delivery Charter and Kenyaโs Vision 2030. She reviewed these documents as they are the blue prints towards realizing Vision 2030 and they are the road map to this realization. Currently all chief officers in all government ministries and accounting departments, State corporations, Local authorities and tertiary Institutions have signed performance contracts. There has been tremendous and measurable performance arising out of these ongoing government reform initiatives and resulting in international recognition and wide acclaim. For instance, the United Nations Public Service Award 2007 was awarded to Kenya in the category of improved Transparency, Accountability and Responsiveness in the Public Sector. This is a clear testimony of the great strides the Kenya Public Service is making in the area of reforms.
Budget implementation and economic growth in nigeriaAlexander Decker
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This study examines the impact of budget implementation on economic growth in Nigeria from 1993 to 2010. The researcher developed an econometric model using gross domestic product (GDP) as the dependent variable and public total expenditure, public recurrent expenditure, public capital expenditure, and external debt as independent variables. The results of the ordinary least squares regression analysis show that budget implementation has a positive effect on economic growth in Nigeria. Specifically, GDP was found to have a positive relationship with public total expenditure and public recurrent expenditure, while it had a negative relationship with public capital expenditure and external debt. The study recommends that the government increase capital expenditure relative to recurrent expenditure and enact laws to ensure budgets are implemented according to plans in order to promote growth and development.
Fiscal policy and government budgets are important tools that governments use to influence economic activity and promote growth. A government's budget determines how much money it expects to receive in revenues and how much it will spend on goods and services. The Nigerian constitution and laws establish the legal framework for budgeting, giving the National Assembly authority over the budget process. This document proposes a Fiscal Responsibility Index to benchmark and assess the fiscal performance of government ministries, departments, and agencies in Nigeria based on their adherence to budget credibility, comprehensiveness, policy-based budgeting, implementation, accounting, and auditing practices. The goal is to support fiscal discipline and the efficient use of public funds.
Similar to Analysis of Budget Realization to Assess the Effectiveness and Efficiency of Performance in the Department of Tourism and Culture of Gowa Regency, South Sulawesi (20)
โSix Sigma Techniqueโ A Journey Through its Implementationijtsrd
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The manufacturing industries all over the world are facing tough challenges for growth, development and sustainability in todayโs competitive environment. They have to achieve apex position by adapting with the global competitive environment by delivering goods and services at low cost, prime quality and better price to increase wealth and consumer satisfaction. Cost Management ensures profit, growth and sustainability of the business with implementation of Continuous Improvement Technique like Six Sigma. This leads to optimize Business performance. The method drives for customer satisfaction, low variation, reduction in waste and cycle time resulting into a competitive advantage over other industries which did not implement it. The main objective of this paper โSix Sigma Technique A Journey Through Its Implementationโ is to conceptualize the effectiveness of Six Sigma Technique through the journey of its implementation. Aditi Sunilkumar Ghosalkar "โSix Sigma Techniqueโ: A Journey Through its Implementation" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64546.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64546/โsix-sigma-techniqueโ-a-journey-through-its-implementation/aditi-sunilkumar-ghosalkar
Edge Computing in Space Enhancing Data Processing and Communication for Space...ijtsrd
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Edge computing, a paradigm that involves processing data closer to its source, has gained significant attention for its potential to revolutionize data processing and communication in space missions. With the increasing complexity and data volume generated by modern space missions, traditional centralized computing approaches face challenges related to latency, bandwidth, and security. Edge computing in space, involving on board processing and analysis of data, offers promising solutions to these challenges. This paper explores the concept of edge computing in space, its benefits, applications, and future prospects in enhancing space missions. Manish Verma "Edge Computing in Space: Enhancing Data Processing and Communication for Space Missions" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64541.pdf Paper Url: https://www.ijtsrd.com/computer-science/artificial-intelligence/64541/edge-computing-in-space-enhancing-data-processing-and-communication-for-space-missions/manish-verma
Dynamics of Communal Politics in 21st Century India Challenges and Prospectsijtsrd
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Communal politics in India has evolved through centuries, weaving a complex tapestry shaped by historical legacies, colonial influences, and contemporary socio political transformations. This research comprehensively examines the dynamics of communal politics in 21st century India, emphasizing its historical roots, socio political dynamics, economic implications, challenges, and prospects for mitigation. The historical perspective unravels the intricate interplay of religious identities and power dynamics from ancient civilizations to the impact of colonial rule, providing insights into the evolution of communalism. The socio political dynamics section delves into the contemporary manifestations, exploring the roles of identity politics, socio economic disparities, and globalization. The economic implications section highlights how communal politics intersects with economic issues, perpetuating disparities and influencing resource allocation. Challenges posed by communal politics are scrutinized, revealing multifaceted issues ranging from social fragmentation to threats against democratic values. The prospects for mitigation present a multifaceted approach, incorporating policy interventions, community engagement, and educational initiatives. The paper conducts a comparative analysis with international examples, identifying common patterns such as identity politics and economic disparities. It also examines unique challenges, emphasizing Indias diverse religious landscape, historical legacy, and secular framework. Lessons for effective strategies are drawn from international experiences, offering insights into inclusive policies, interfaith dialogue, media regulation, and global cooperation. By scrutinizing historical epochs, contemporary dynamics, economic implications, and international comparisons, this research provides a comprehensive understanding of communal politics in India. The proposed strategies for mitigation underscore the importance of a holistic approach to foster social harmony, inclusivity, and democratic values. Rose Hossain "Dynamics of Communal Politics in 21st Century India: Challenges and Prospects" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64528.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/history/64528/dynamics-of-communal-politics-in-21st-century-india-challenges-and-prospects/rose-hossain
Assess Perspective and Knowledge of Healthcare Providers Towards Elehealth in...ijtsrd
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Background and Objective Telehealth has become a well known tool for the delivery of health care in Saudi Arabia, and the perspective and knowledge of healthcare providers are influential in the implementation, adoption and advancement of the method. This systematic review was conducted to examine the current literature base regarding telehealth and the related healthcare professional perspective and knowledge in the Kingdom of Saudi Arabia. Materials and Methods This systematic review was conducted by searching 7 databases including, MEDLINE, CINHAL, Web of Science, Scopus, PubMed, PsycINFO, and ProQuest Central. Studies on healthcare practitioners telehealth knowledge and perspectives published in English in Saudi Arabia from 2000 to 2023 were included. Boland directed this comprehensive review. The researchers examined each connected study using the AXIS tool, which evaluates cross sectional systematic reviews. Narrative synthesis was used to summarise and convey the data. Results Out of 1840 search results, 10 studies were included. Positive outlook and limited knowledge among providers were seen across trials. Healthcare professionals like telehealth for its ability to improve quality, access, and delivery, save time and money, and be successful. Age, gender, occupation, and work experience also affect health workers knowledge. In Saudi Arabia, healthcare professionals face inadequate expert assistance, patient privacy, internet connection concerns, lack of training courses, lack of telehealth understanding, and high costs while performing telemedicine. Conclusions Healthcare practitioners telehealth perceptions and knowledge were examined in this systematic study. Its collection of concerned experts different personal attitudes and expertise would help enhance telehealths implementation in Saudi Arabia, develop its healthcare delivery alternative, and eliminate frequent problems. Badriah Mousa I Mulayhi | Dr. Jomin George | Judy Jenkins "Assess Perspective and Knowledge of Healthcare Providers Towards Elehealth in Saudi Arabia: A Systematic Review" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64535.pdf Paper Url: https://www.ijtsrd.com/medicine/other/64535/assess-perspective-and-knowledge-of-healthcare-providers-towards-elehealth-in-saudi-arabia-a-systematic-review/badriah-mousa-i-mulayhi
The Impact of Digital Media on the Decentralization of Power and the Erosion ...ijtsrd
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The impact of digital media on the distribution of power and the weakening of traditional gatekeepers has gained considerable attention in recent years. The adoption of digital technologies and the internet has resulted in declining influence and power for traditional gatekeepers such as publishing houses and news organizations. Simultaneously, digital media has facilitated the emergence of new voices and players in the media industry. Digital medias impact on power decentralization and gatekeeper erosion is visible in several ways. One significant aspect is the democratization of information, which enables anyone with an internet connection to publish and share content globally, leading to citizen journalism and bypassing traditional gatekeepers. Another aspect is the disruption of conventional media industry business models, as traditional organizations struggle to adjust to the decrease in advertising revenue and the rise of digital platforms. Alternative business models, such as subscription models and crowdfunding, have become more prevalent, leading to the emergence of new players. Overall, the impact of digital media on the distribution of power and the weakening of traditional gatekeepers has brought about significant changes in the media landscape and the way information is shared. Further research is required to fully comprehend the implications of these changes and their impact on society. Dr. Kusum Lata "The Impact of Digital Media on the Decentralization of Power and the Erosion of Traditional Gatekeepers" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64544.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/political-science/64544/the-impact-of-digital-media-on-the-decentralization-of-power-and-the-erosion-of-traditional-gatekeepers/dr-kusum-lata
Online Voices, Offline Impact Ambedkars Ideals and Socio Political Inclusion ...ijtsrd
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This research investigates the nexus between online discussions on Dr. B.R. Ambedkars ideals and their impact on social inclusion among college students in Gurugram, Haryana. Surveying 240 students from 12 government colleges, findings indicate that 65 actively engage in online discussions, with 80 demonstrating moderate to high awareness of Ambedkars ideals. Statistically significant correlations reveal that higher online engagement correlates with increased awareness p 0.05 and perceived social inclusion. Variations across colleges and a notable effect of college type on perceived social inclusion highlight the influence of contextual factors. Furthermore, the intersectional analysis underscores nuanced differences based on gender, caste, and socio economic status. Dr. Kusum Lata "Online Voices, Offline Impact: Ambedkar's Ideals and Socio-Political Inclusion - A Study of Gurugram District" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64543.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/political-science/64543/online-voices-offline-impact-ambedkars-ideals-and-sociopolitical-inclusion--a-study-of-gurugram-district/dr-kusum-lata
Problems and Challenges of Agro Entreprenurship A Studyijtsrd
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Noting calls for contextualizing Agro entrepreneurs problems and challenges of the agro entrepreneurs and for greater attention to the Role of entrepreneurs in agro entrepreneurship research, we conduct a systematic literature review of extent research in agriculture entrepreneurship to overcome the study objectives of complications of agro entrepreneurs through various factors, Development of agriculture products is a key factor for the overall economic growth of agro entrepreneurs Agro Entrepreneurs produces firsthand large scale employment, utilizes the labor and natural resources, This research outlines the problems of Weather and Soil Erosions, Market price fluctuation, stimulates labor cost problems, reduces concentration of Price volatility, Dependency on Intermediaries, induces Limited Bargaining Power, and Storage and Transportation Costs. This paper mainly devoted to highlight Problems and challenges faced for the sustainable of Agro Entrepreneurs in India. Vinay Prasad B "Problems and Challenges of Agro Entreprenurship - A Study" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64540.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64540/problems-and-challenges-of-agro-entreprenurship--a-study/vinay-prasad-b
Comparative Analysis of Total Corporate Disclosure of Selected IT Companies o...ijtsrd
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Disclosure is a process through which a business enterprise communicates with external parties. A corporate disclosure is communication of financial and non financial information of the activities of a business enterprise to the interested entities. Corporate disclosure is done through publishing annual reports. So corporate disclosure through annual reports plays a vital role in the life of all the companies and provides valuable information to investors. The basic objectives of corporate disclosure is to give a true and fair view of companies to the parties related either directly or indirectly like owner, government, creditors, shareholders etc. in the companies act, provisions have been made about mandatory and voluntary disclosure. The IT sector in India is rapidly growing, the trend to invest in the IT sector is rising and employment opportunities in IT sectors are also increasing. Therefore the IT sector is expected to have fair, full and adequate disclosure of all information. Unfair and incomplete disclosure may adversely affect the entire economy. A research study on disclosure practices of IT companies could play an important role in this regard. Hence, the present research study has been done to study and review comparative analysis of total corporate disclosure of selected IT companies of India and to put forward overall findings and suggestions with a view to increase disclosure score of these companies. The researcher hopes that the present research study will be helpful to all selected Companies for improving level of corporate disclosure through annual reports as well as the government, creditors, investors, all business organizations and upcoming researcher for comparative analyses of level of corporate disclosure with special reference to selected IT companies. Dr. Vaibhavi D. Thaker "Comparative Analysis of Total Corporate Disclosure of Selected IT Companies of India" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64539.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64539/comparative-analysis-of-total-corporate-disclosure-of-selected-it-companies-of-india/dr-vaibhavi-d-thaker
The Impact of Educational Background and Professional Training on Human Right...ijtsrd
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This study investigated the impact of educational background and professional training on human rights awareness among secondary school teachers in the Marathwada region of Maharashtra, India. The key findings reveal that higher levels of education, particularly a masterโs degree, and fields of study related to education, humanities, or social sciences are associated with greater human rights awareness among teachers. Additionally, both pre service teacher training and in service professional development programs focused on human rights education significantly enhance teacherโs knowledge, skills, and competencies in promoting human rights principles in their classrooms. Baig Ameer Bee Mirza Abdul Aziz | Dr. Syed Azaz Ali Amjad Ali "The Impact of Educational Background and Professional Training on Human Rights Awareness among Secondary School Teachers" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64529.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/64529/the-impact-of-educational-background-and-professional-training-on-human-rights-awareness-among-secondary-school-teachers/baig-ameer-bee-mirza-abdul-aziz
A Study on the Effective Teaching Learning Process in English Curriculum at t...ijtsrd
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โOne Language sets you in a corridor for life. Two languages open every door along the wayโ Frank Smith English as a foreign language or as a second language has been ruling in India since the period of Lord Macaulay. But the question is how much we teach or learn English properly in our culture. Is there any scope to use English as a language rather than a subject How much we learn or teach English without any interference of mother language specially in the classroom teaching learning scenario in West Bengal By considering all these issues the researcher has attempted in this article to focus on the effective teaching learning process comparing to other traditional strategies in the field of English curriculum at the secondary level to investigate whether they fulfill the present teaching learning requirements or not by examining the validity of the present curriculum of English. The purpose of this study is to focus on the effectiveness of the systematic, scientific, sequential and logical transaction of the course between the teachers and the learners in the perspective of the 5Es programme that is engage, explore, explain, extend and evaluate. Sanchali Mondal | Santinath Sarkar "A Study on the Effective Teaching Learning Process in English Curriculum at the Secondary Level of West Bengal" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd62412.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/62412/a-study-on-the-effective-teaching-learning-process-in-english-curriculum-at-the-secondary-level-of-west-bengal/sanchali-mondal
The Role of Mentoring and Its Influence on the Effectiveness of the Teaching ...ijtsrd
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This paper reports on a study which was conducted to investigate the role of mentoring and its influence on the effectiveness of the teaching of Physics in secondary schools in the South West Region of Cameroon. The study adopted the convergent parallel mixed methods design, focusing on respondents in secondary schools in the South West Region of Cameroon. Both quantitative and qualitative data were collected, analysed separately, and the results were compared to see if the findings confirm or disconfirm each other. The quantitative analysis found that majority of the respondents 72 of Physics teachers affirmed that they had more experienced colleagues as mentors to help build their confidence, improve their teaching, and help them improve their effectiveness and efficiency in guiding learnersโ achievements. Only 28 of the respondents disagreed with these statements. With majority respondents 72 agreeing with the statements, it implies that in most secondary schools, experienced Physics teachers act as mentors to build teachersโ confidence in teaching and improving studentsโ learning. The interview qualitative data analysis summarized how secondary school Principals use meetings with mentors and mentees to promote mentorship in the school milieu. This has helped strengthen teachersโ classroom practices in secondary schools in the South West Region of Cameroon. With the results confirming each other, the study recommends that mentoring should focus on helping teachers employ social interactions and instructional practices feedback and clarity in teaching that have direct measurable impact on studentsโ learning achievements. Andrew Ngeim Sumba | Frederick Ebot Ashu | Peter Agborbechem Tambi "The Role of Mentoring and Its Influence on the Effectiveness of the Teaching of Physics in Secondary Schools in the South West Region of Cameroon" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64524.pdf Paper Url: https://www.ijtsrd.com/management/management-development/64524/the-role-of-mentoring-and-its-influence-on-the-effectiveness-of-the-teaching-of-physics-in-secondary-schools-in-the-south-west-region-of-cameroon/andrew-ngeim-sumba
Design Simulation and Hardware Construction of an Arduino Microcontroller Bas...ijtsrd
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This study primarily focuses on the design of a high side buck converter using an Arduino microcontroller. The converter is specifically intended for use in DC DC applications, particularly in standalone solar PV systems where the PV output voltage exceeds the load or battery voltage. To evaluate the performance of the converter, simulation experiments are conducted using Proteus Software. These simulations provide insights into the input and output voltages, currents, powers, and efficiency under different state of charge SoC conditions of a 12V,70Ah rechargeable lead acid battery. Additionally, the hardware design of the converter is implemented, and practical data is collected through operation, monitoring, and recording. By comparing the simulation results with the practical results, the efficiency and performance of the designed converter are assessed. The findings indicate that while the buck converter is suitable for practical use in standalone PV systems, its efficiency is compromised due to a lower output current. Chan Myae Aung | Dr. Ei Mon "Design Simulation and Hardware Construction of an Arduino-Microcontroller Based DC-DC High-Side Buck Converter for Standalone PV System" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64518.pdf Paper Url: https://www.ijtsrd.com/engineering/mechanical-engineering/64518/design-simulation-and-hardware-construction-of-an-arduinomicrocontroller-based-dcdc-highside-buck-converter-for-standalone-pv-system/chan-myae-aung
Sustainable Energy by Paul A. Adekunte | Matthew N. O. Sadiku | Janet O. Sadikuijtsrd
ย
Energy becomes sustainable if it meets the needs of the present without compromising the ability of future generations to meet their own needs. Some of the definitions of sustainable energy include the considerations of environmental aspects such as greenhouse gas emissions, social, and economic aspects such as energy poverty. Generally far more sustainable than fossil fuel are renewable energy sources such as wind, hydroelectric power, solar, and geothermal energy sources. Worthy of note is that some renewable energy projects, like the clearing of forests to produce biofuels, can cause severe environmental damage. The sustainability of nuclear power which is a low carbon source is highly debated because of concerns about radioactive waste, nuclear proliferation, and accidents. The switching from coal to natural gas has environmental benefits, including a lower climate impact, but could lead to delay in switching to more sustainable options. โCarbon capture and storageโ can be built into power plants to remove the carbon dioxide CO2 emissions, but this technology is expensive and has rarely been implemented. Leading non renewable energy sources around the world is fossil fuels, coal, petroleum, and natural gas. Nuclear energy is usually considered another non renewable energy source, although nuclear energy itself is a renewable energy source, but the material used in nuclear power plants is not. The paper addresses the issue of sustainable energy, its attendant benefits to the future generation, and humanity in general. Paul A. Adekunte | Matthew N. O. Sadiku | Janet O. Sadiku "Sustainable Energy" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64534.pdf Paper Url: https://www.ijtsrd.com/engineering/electrical-engineering/64534/sustainable-energy/paul-a-adekunte
Concepts for Sudan Survey Act Implementations Executive Regulations and Stand...ijtsrd
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This paper aims to outline the executive regulations, survey standards, and specifications required for the implementation of the Sudan Survey Act, and for regulating and organizing all surveying work activities in Sudan. The act has been discussed for more than 5 years. The Land Survey Act was initiated by the Sudan Survey Authority and all official legislations were headed by the Sudan Ministry of Justice till it was issued in 2022. The paper presents conceptual guidelines to be used for the Survey Act implementation and to regulate the survey work practice, standardizing the field surveys, processing, quality control, procedures, and the processes related to survey work carried out by the stakeholders and relevant authorities in Sudan. The conceptual guidelines are meant to improve the quality and harmonization of geospatial data and to aid decision making processes as well as geospatial information systems. The established comprehensive executive regulations will govern and regulate the implementation of the Sudan Survey Geomatics Act in all surveying and mapping practices undertaken by the Sudan Survey Authority SSA and state local survey departments for public or private sector organizations. The targeted standards and specifications include the reference frame, projection, coordinate systems, and the guidelines and specifications that must be followed in the field of survey work, processes, and mapping products. In the last few decades, there has been a growing awareness of the importance of geomatics activities and measurements on the Earths surface in space and time, together with observing and mapping the changes. In such cases, data must be captured promptly, standardized, and obtained with more accuracy and specified in much detail. The paper will also highlight the current situation in Sudan, the degree to which survey standards are used, the problems encountered, and the errors that arise from not using the standards and survey specifications. Kamal A. A. Sami "Concepts for Sudan Survey Act Implementations - Executive Regulations and Standards" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63484.pdf Paper Url: https://www.ijtsrd.com/engineering/civil-engineering/63484/concepts-for-sudan-survey-act-implementations--executive-regulations-and-standards/kamal-a-a-sami
Towards the Implementation of the Sudan Interpolated Geoid Model Khartoum Sta...ijtsrd
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The discussions between ellipsoid and geoid have invoked many researchers during the recent decades, especially during the GNSS technology era, which had witnessed a great deal of development but still geoid undulation requires more investigations. To figure out a solution for Sudans local geoid, this research has tried to intake the possibility of determining the geoid model by following two approaches, gravimetric and geometrical geoid model determination, by making use of GNSS leveling benchmarks at Khartoum state. The Benchmarks are well distributed in the study area, in which, the horizontal coordinates and the height above the ellipsoid have been observed by GNSS while orthometric heights were carried out using precise leveling. The Global Geopotential Model GGM represented in EGM2008 has been exploited to figure out the geoid undulation at the benchmarks in the study area. This is followed by a fitting process, that has been done to suit the geoid undulation data which has been computed using GNSS leveling data and geoid undulation inspired by the EGM2008. Two geoid surfaces were created after the fitting process to ensure that they are identical and both of them could be counted for getting the same geoid undulation with an acceptable accuracy. In this respect, statistical operation played an important role in ensuring the consistency and integrity of the model by applying cross validation techniques splitting the data into training and testing datasets for building the geoid model and testing its eligibility. The geometrical solution for geoid undulation computation has been utilized by applying straightforward equations that facilitate the calculation of the geoid undulation directly through applying statistical techniques for the GNSS leveling data of the study area to get the common equation parameters values that could be utilized to calculate geoid undulation of any position in the study area within the claimed accuracy. Both systems were checked and proved eligible to be used within the study area with acceptable accuracy which may contribute to solving the geoid undulation problem in the Khartoum area, and be further generalized to determine the geoid model over the entire country, and this could be considered in the future, for regional and continental geoid model. Ahmed M. A. Mohammed. | Kamal A. A. Sami "Towards the Implementation of the Sudan Interpolated Geoid Model (Khartoum State Case Study)" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63483.pdf Paper Url: https://www.ijtsrd.com/engineering/civil-engineering/63483/towards-the-implementation-of-the-sudan-interpolated-geoid-model-khartoum-state-case-study/ahmed-m-a-mohammed
Activating Geospatial Information for Sudans Sustainable Investment Mapijtsrd
ย
Sudan is witnessing an acceleration in the processes of development and transformation in the performance of government institutions to raise the productivity and investment efficiency of the government sector. The development plans and investment opportunities have focused on achieving national goals in various sectors. This paper aims to illuminate the path to the future and provide geospatial data and information to develop the investment climate and environment for all sized businesses, and to bridge the development gap between the Sudan states. The Sudan Survey Authority SSA is the main advisor to the Sudan Government in conducting surveying, mappings, designing, and developing systems related to geospatial data and information. In recent years, SSA made a strategic partnership with the Ministry of Investment to activate Geospatial Information for Sudans Sustainable Investment and in particular, for the preparation and implementation of the Sudan investment map, based on the directives and objectives of the Ministry of Investment MI in Sudan. This paper comes within the framework of activating the efforts of the Ministry of Investment to develop technical investment services by applying techniques adopted by the Ministry and its strategic partners for advancing investment processes in the country. Kamal A. A. Sami "Activating Geospatial Information for Sudan's Sustainable Investment Map" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63482.pdf Paper Url: https://www.ijtsrd.com/engineering/information-technology/63482/activating-geospatial-information-for-sudans-sustainable-investment-map/kamal-a-a-sami
Educational Unity Embracing Diversity for a Stronger Societyijtsrd
ย
In a rapidly changing global landscape, the importance of education as a unifying force cannot be overstated. This paper explores the crucial role of educational unity in fostering a stronger and more inclusive society through the embrace of diversity. By examining the benefits of diverse learning environments, the paper aims to highlight the positive impact on societal strength. The discussion encompasses various dimensions, from curriculum design to classroom dynamics, and emphasizes the need for educational institutions to become catalysts for unity in diversity. It highlights the need for a paradigm shift in educational policies, curricula, and pedagogical approaches to ensure that they are reflective of the diverse fabric of society. This paper also addresses the challenges associated with implementing inclusive educational practices and offers practical strategies for overcoming barriers. It advocates for collaborative efforts between educational institutions, policymakers, and communities to create a supportive ecosystem that promotes diversity and unity. Mr. Amit Adhikari | Madhumita Teli | Gopal Adhikari "Educational Unity: Embracing Diversity for a Stronger Society" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64525.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/64525/educational-unity-embracing-diversity-for-a-stronger-society/mr-amit-adhikari
Integration of Indian Indigenous Knowledge System in Management Prospects and...ijtsrd
ย
The diversity of indigenous knowledge systems in India is vast and can vary significantly between different communities and regions. Preserving and respecting these knowledge systems is crucial for maintaining cultural heritage, promoting sustainable practices, and fostering cross cultural understanding. In this paper, an overview of the prospects and challenges associated with incorporating Indian indigenous knowledge into management is explored. It is found that IIKS helps in management in many areas like sustainable development, tourism, food security, natural resource management, cultural preservation and innovation, etc. However, IIKS integration with management faces some challenges in the form of a lack of documentation, cultural sensitivity, language barriers legal framework, etc. Savita Lathwal "Integration of Indian Indigenous Knowledge System in Management: Prospects and Challenges" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63500.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/63500/integration-of-indian-indigenous-knowledge-system-in-management-prospects-and-challenges/savita-lathwal
DeepMask Transforming Face Mask Identification for Better Pandemic Control in...ijtsrd
ย
The COVID 19 pandemic has highlighted the crucial need of preventive measures, with widespread use of face masks being a key method for slowing the viruss spread. This research investigates face mask identification using deep learning as a technological solution to be reducing the risk of coronavirus transmission. The proposed method uses state of the art convolutional neural networks CNNs and transfer learning to automatically recognize persons who are not wearing masks in a variety of circumstances. We discuss how this strategy improves public health and safety by providing an efficient manner of enforcing mask wearing standards. The report also discusses the obstacles, ethical concerns, and prospective applications of face mask detection systems in the ongoing fight against the pandemic. Dilip Kumar Sharma | Aaditya Yadav "DeepMask: Transforming Face Mask Identification for Better Pandemic Control in the COVID-19 Era" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64522.pdf Paper Url: https://www.ijtsrd.com/engineering/electronics-and-communication-engineering/64522/deepmask-transforming-face-mask-identification-for-better-pandemic-control-in-the-covid19-era/dilip-kumar-sharma
Streamlining Data Collection eCRF Design and Machine Learningijtsrd
ย
Efficient and accurate data collection is paramount in clinical trials, and the design of Electronic Case Report Forms eCRFs plays a pivotal role in streamlining this process. This paper explores the integration of machine learning techniques in the design and implementation of eCRFs to enhance data collection efficiency. We delve into the synergies between eCRF design principles and machine learning algorithms, aiming to optimize data quality, reduce errors, and expedite the overall data collection process. The application of machine learning in eCRF design brings forth innovative approaches to data validation, anomaly detection, and real time adaptability. This paper discusses the benefits, challenges, and future prospects of leveraging machine learning in eCRF design for streamlined and advanced data collection in clinical trials. Dhanalakshmi D | Vijaya Lakshmi Kannareddy "Streamlining Data Collection: eCRF Design and Machine Learning" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63515.pdf Paper Url: https://www.ijtsrd.com/biological-science/biotechnology/63515/streamlining-data-collection-ecrf-design-and-machine-learning/dhanalakshmi-d
Temple of Asclepius in Thrace. Excavation resultsKrassimira Luka
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The temple and the sanctuary around were dedicated to Asklepios Zmidrenus. This name has been known since 1875 when an inscription dedicated to him was discovered in Rome. The inscription is dated in 227 AD and was left by soldiers originating from the city of Philippopolis (modern Plovdiv).
Leveraging Generative AI to Drive Nonprofit InnovationTechSoup
ย
In this webinar, participants learned how to utilize Generative AI to streamline operations and elevate member engagement. Amazon Web Service experts provided a customer specific use cases and dived into low/no-code tools that are quick and easy to deploy through Amazon Web Service (AWS.)
Gender and Mental Health - Counselling and Family Therapy Applications and In...PsychoTech Services
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A proprietary approach developed by bringing together the best of learning theories from Psychology, design principles from the world of visualization, and pedagogical methods from over a decade of training experience, that enables you to: Learn better, faster!
Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) CurriculumMJDuyan
ย
(๐๐๐ ๐๐๐) (๐๐๐ฌ๐ฌ๐จ๐ง ๐)-๐๐ซ๐๐ฅ๐ข๐ฆ๐ฌ
๐๐ข๐ฌ๐๐ฎ๐ฌ๐ฌ ๐ญ๐ก๐ ๐๐๐ ๐๐ฎ๐ซ๐ซ๐ข๐๐ฎ๐ฅ๐ฎ๐ฆ ๐ข๐ง ๐ญ๐ก๐ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐๐ฌ:
- Understand the goals and objectives of the Edukasyong Pantahanan at Pangkabuhayan (EPP) curriculum, recognizing its importance in fostering practical life skills and values among students. Students will also be able to identify the key components and subjects covered, such as agriculture, home economics, industrial arts, and information and communication technology.
๐๐ฑ๐ฉ๐ฅ๐๐ข๐ง ๐ญ๐ก๐ ๐๐๐ญ๐ฎ๐ซ๐ ๐๐ง๐ ๐๐๐จ๐ฉ๐ ๐จ๐ ๐๐ง ๐๐ง๐ญ๐ซ๐๐ฉ๐ซ๐๐ง๐๐ฎ๐ซ:
-Define entrepreneurship, distinguishing it from general business activities by emphasizing its focus on innovation, risk-taking, and value creation. Students will describe the characteristics and traits of successful entrepreneurs, including their roles and responsibilities, and discuss the broader economic and social impacts of entrepreneurial activities on both local and global scales.
THE SACRIFICE HOW PRO-PALESTINE PROTESTS STUDENTS ARE SACRIFICING TO CHANGE T...indexPub
ย
The recent surge in pro-Palestine student activism has prompted significant responses from universities, ranging from negotiations and divestment commitments to increased transparency about investments in companies supporting the war on Gaza. This activism has led to the cessation of student encampments but also highlighted the substantial sacrifices made by students, including academic disruptions and personal risks. The primary drivers of these protests are poor university administration, lack of transparency, and inadequate communication between officials and students. This study examines the profound emotional, psychological, and professional impacts on students engaged in pro-Palestine protests, focusing on Generation Z's (Gen-Z) activism dynamics. This paper explores the significant sacrifices made by these students and even the professors supporting the pro-Palestine movement, with a focus on recent global movements. Through an in-depth analysis of printed and electronic media, the study examines the impacts of these sacrifices on the academic and personal lives of those involved. The paper highlights examples from various universities, demonstrating student activism's long-term and short-term effects, including disciplinary actions, social backlash, and career implications. The researchers also explore the broader implications of student sacrifices. The findings reveal that these sacrifices are driven by a profound commitment to justice and human rights, and are influenced by the increasing availability of information, peer interactions, and personal convictions. The study also discusses the broader implications of this activism, comparing it to historical precedents and assessing its potential to influence policy and public opinion. The emotional and psychological toll on student activists is significant, but their sense of purpose and community support mitigates some of these challenges. However, the researchers call for acknowledging the broader Impact of these sacrifices on the future global movement of FreePalestine.
Level 3 NCEA - NZ: A Nation In the Making 1872 - 1900 SML.pptHenry Hollis
ย
The History of NZ 1870-1900.
Making of a Nation.
From the NZ Wars to Liberals,
Richard Seddon, George Grey,
Social Laboratory, New Zealand,
Confiscations, Kotahitanga, Kingitanga, Parliament, Suffrage, Repudiation, Economic Change, Agriculture, Gold Mining, Timber, Flax, Sheep, Dairying,
Analysis of Budget Realization to Assess the Effectiveness and Efficiency of Performance in the Department of Tourism and Culture of Gowa Regency, South Sulawesi
1. International Journal of Trend in Scientific Research and Development (IJTSRD)
Volume 5 Issue 2, January-February 2021 Available Online: www.ijtsrd.com e-ISSN: 2456 โ 6470
@ IJTSRD | Unique Paper ID โ IJTSRD38597 | Volume โ 5 | Issue โ 2 | January-February 2021 Page 994
Analysis of Budget Realization to Assess the Effectiveness and
Efficiency of Performance in the Department of Tourism and
Culture of Gowa Regency, South Sulawesi
Supardi Yanto, Nur Fatwa Basar, Sitti Muliana
Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara, Makassar, Indonesia
ABSTRACT
This study aims to assess the effectiveness and efficiency of the performance
of the regional government of the Gowa RegencyTourism andCultureOfficein
2017-2019. The types of data used in this research are qualitative and
quantitative data. The data sources used are primary and secondarydata.The
analytical method used is descriptivequantitative. Theresultsshowedthatthe
level of effectiveness of the Department of Tourism and Culture's budget
management during the 2017-2019 fiscal year.canbesaidtobevery effective,
because by having an average effectiveness ratio above100%.Meanwhile,the
level of efficiency of budget management for the Tourism and Culture Office
during the 2017-2019 fiscal year can be said to be less efficient, because the
average efficiency ratio is above 90 percent.
KEYWORDS: Budget Realization Analysis, Effectiveness and Efficiency
How to cite this paper: Supardi Yanto |
Nur Fatwa Basar | Sitti Muliana "Analysis
of Budget Realization to Assess the
Effectiveness and Efficiency of
Performance in the Department of
Tourism and Culture of Gowa Regency,
South Sulawesi"
Published in
International Journal
of Trend in Scientific
Research and
Development(ijtsrd),
ISSN: 2456-6470,
Volume-5 | Issue-2,
February 2021, pp.994-1000, URL:
www.ijtsrd.com/papers/ijtsrd38597.pdf
Copyright ยฉ 2021 by author (s) and
International Journal ofTrendinScientific
Research and Development Journal. This
is an Open Access article distributed
under the terms of
the Creative
Commons Attribution
License (CC BY 4.0)
(http: //creativecommons.org/licenses/by/4.0)
1. INTRODUCTION
The public budget is a planning tool that is used to indicate
targets that must be achieved by the public, while the budget
as a control tool indicates the allocation of public sources of
funds that the legislature agrees to spend. Through the
expenditure account data contained in the budget of
government institutions / organizations, it will be seen
whether the budget that has been made can play a role as a
controller of the implementation of public activities. The
budget realization report is a type of regionalfinancialreport
that is produced first before being signaled for making
balance reports and cash flow reports. A budget is also a
written activity in an organization that is stated
quantitatively for a certain period of time and is generally
expressed in units of money, but can also be stated in goods.
The public budget is related to theprocessofdeterminingthe
amount of the allocation of funds for each program and
activity in monetary units using public funds.
Public sector budgets are the backbone of government
administration. The efforts of the regional government in
exploring sources of funds from regional potentialsthathave
the ability to manage and utilize existingsources of fundsare
reflected in the Regional Revenue and Expenditure Budget
(APBD). The financial report of a company is a form of
information that can be conveyed in a relevant way if it uses
the right system, which is very beneficial for the company,
especially for decisionmakerswhomustbeabletodetermine
everything effectively for the company's survival.
Effectiveness and efficiency are very important inmeasuring
or comparing the output produced against the input used in
relation to the relationship between expected results and
actual results achieved. Effectiveness (use results) is the
support between spending with goals or targets thatmustbe
achieved, basically related to the achievement of goals or
policy packages. Assessment of the effectiveness and
efficiency of the Gowa Regency Tourism and Culture Office is
more emphasized on the assessment of the Government
AgencyAccountabilityReport(LAIP)whichismadeannually.
Performance appraisal through LAKIP only relies on the
outputs obtained by the Gowa Regency Tourism and Culture
Office by comparing the plans to be achieved regardless of
outcomes. ThusLAKIP is a means forgovernmentagenciesto
communicate andanswer about what has been achievedand
how the process has been achievedinrelationtothemandate
received.
This research has been conducted by several researchers
related to Budget RealizationAnalysistoAssessPerformance
Effectiveness and Efficiency. Ariel Sharon Sumange's
research, 2013, on the Analysis of the Effectiveness and
Efficiency of the Budget Implementation of the Regional
DevelopmentPlanningAgency(BAPPEDA)ofSouthMinahasa
IJTSRD38597
2. International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID โ IJTSRD38597 | Volume โ 5 | Issue โ 2 | January-February 2021 Page 995
showed that the 2008-2011 South Minahasa BAPPEDA
Expenditure budget was said to be effective and efficient.
Continued research conducted by Astria Nur Jannah Dien,
2014, Analysis of Budget Realization Financial Statements to
Assess Financial Performance at the Bitung City Regional
Recording Service Office. The results showed that the Bitung
City Regional Revenue Service Office in 2009-2013 was very
effective and less efficient. Abdurrohman Wiro Wandoko,
2014, also conducted a study with the title Analysis of
Performance-Based Budget Realization at the Surabaya City
Dispenda. The results showed that the Surabaya City
Dispenda was effective and efficient in 2011-2012.
Furthermore, Kiky Muryanti, 2017, Analysis of Budget
Realization to Assess the Effectiveness and Efficiency of the
Wonogiri Regional Government's Performance for the2011-
2015 fiscal year showed that the development of the level of
effectiveness of financial management was not effective and
the efficiency level of budgetmanagementwasquiteefficient.
Based on several studies that have been conducted, public
sector organizations are very important so that they should
not be ignored and their existence in a country cannot be
eliminated. Even if we are not the authority, all citizens need
the public sector. The social sector is more of a supporter of
the state and not as mandated to provide public services
which are the responsibility of the state. The existence of the
public sector is needed to carry out state obligations in
meeting the needs of life and the welfare of its people as its
constitutional responsibility. Public sector failures in the
form of government failures, bureaucratic clusters, legal
mafias, political chaos, terrorism, corruption, collusion and
nepotism can disrupt the business and social sectors which
can trigger a crisis in a nation.
2. Literature review
2.1. Budget
Mahmudi (2016: 59) saysthatthebudgetisaninstrumentfor
planning and management control that plays an important
role in public sector organizations. Furthermore, Mahsun
(2016: 145) suggests that the budget is financial planningfor
the future which generally includes a period of one and is
expressed in monetary units. Then Cristina et al, (2002: 1)
define a budget as a plan that is systematically compiled in
numbers and expressed in monetary units which includesall
numbers of company activities for a certain period (period)
in the future.
According to Mardiasmo (2002: 61), the budget is a
statement regarding the estimated performance to be
achieved during a certain period which is expressed in
financial terms. Meanwhile, Bastian (2010: 191) argues that
the budget can be interpreted as a package of statements
regarding the statement of estimated revenues and
expenditures that are expected to occur in one or several
future periods. Renyowijowo (2010: 51) budget is a plan of
revenue / expenditure covering a certain period.
Unlike in the business sector, which makes the budget a
confidential company document so that it is closed to
outsiders, in the public sector a budget is a public document
that can be accessed by the public to be known, given input,
must be participatory in nature which involves the
community in budget planning so that the aspirations and
needs of the public can be accommodated within the budget.
The public sector budget is an organizational blueprint for
planned programs and activities to be implemented and the
future that will be realized by Mahmudi (2016: 59).
2.2. Public Sector Budgets
2.2.1. The Role of Public Sector Budgets
According to Mahmudi (2016: 60) the role of public sector
budgets can be seen from the macro and micro aspects. The
macro aspect referred to is the role of the budget in the
macroeconomic, social and political order of a country.
Meanwhile, the micro aspect is the role of the budget in an
organization from an organizational managerial point of
view.
A. Role of Budget from Macro Aspect.
Public sector budgets can play a role in carrying out
government duties and functions, namely allocating,
distributing and stabilizing. From a macro perspective, the
public sector budget functions as a tool for allocating public
resources, distributing the economy, and creating economic,
social, social and political stabilization. (1) Budget as an
Allocation Tool, (2) Allocation based on Work Programs, (3)
Budget as a distribution tool. The public sector budget is a
political tool whose formulation and determination requires
political skills, building coalitions, negotiating skills in
political institutions and other parties Mahmudi (2019: 63).
B. The Role of the Budget from the Micro Aspect.
The role of the budget from the micro aspect is related to the
budget function in the organization's planning and
management control system. The cycle of planning and
managerial control of public sector organizations consists of
planning basic goals and objectives, operational planning,
budgeting, implementing and measuring performance and
reporting,evaluation,andfeedback.(1)Asaplanningtool,(2)
As a means of control. In management control,thereisarticle
Article 34 of Law No.17 / 2003. (1) The minister / head of
institution / governor / regent/mayorwhoisproventohave
deviated from the policies stipulated in the law on APBN /
regional regulations on APBD shall be punished with
imprisonmentand a fine in accordancewiththeprovisionsof
the law. (2) Leaders of the Organizational Unit of the State
Ministry / Lembga / Regional Apparatus Work Units proven
to have committed irregularities in the budget activities
stipulatedinthelawconcerningAPBN/RegionalRegulations
concerning APBD shall be punishedwithimprisonmentanda
fine in accordance with the provisions of the law. (3) The
President shall impose administrative sanctions in
accordance with the provisions of the law to state officials
and other parties who do not fulfill their obligations as
stipulated in thislaw.
Article 35 of Law No.17 / 2003, (1) Every official and civil
servant who is not a treasurer who violates the law or
neglects their obligations,eitherdirectlycausinglossestothe
state finances, is obliged to compensate for the losses in
question, (2) Everyone who is given the task of receiving,
storing, paying, and / or handing over money or securities of
state goods is a treasurer who is obliged to submit an
accountability report to the Supreme Audit Agency. (3) Each
treasurer as referred to in paragraph 2 is personally
responsible for the loss of state finances, (4) Provisions
regarding the settlement of state losses are regulated in the
law on state finance.
In public sector organizations, the budget can be used to
control the behavior of public officials from acts of deviance
and misuse of the state budget. This is as stated in paragraph
3 of Law no. 1 of 2004 concerning the State Treasury: Every
official is prohibited from taking actions that result in
spending at the expense of the APBN / APBD if the budget to
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finance these expenses is not available or insufficiently
available. State officials whocommit irregularitiesandabuse
of the state budget will be subject to legal sanctions,
administrative sanctions, and compensation for
compensation.
This is as regulated in Article 34 of Law No.17 of 2003
concerning State Finances. Inpublicsectororganizations,the
budget can be used to control the behavior of public officials
from acts of deviance and misuse of the state budget. State
officials who commit irregularities and abuse of the state
budget will be subject to legal sanctions, administrative
sanctions,and compensation forcompensation.(1)Budgetas
a Communication Coordination Tool, (2) Budget as a
Performance Appraisal Tool, (3) As a Motivation Tool.
2.2.2. Types of Public Sector Budgets
The public sector budget has developed quite rapidly,
especially after thepublicsectorreformmovementinvarious
countries. According to Mahmudi (2016: 69) there are 5
(five) types of public sector budgets, namely: (1) Line Item
Budget, (2) Incremental Budget, (3) Planning, Programming,
Budgeting System (PPBS), (4) Zero Based Budget (ZBB), (5)
Performance Budget. BudgetPreparation Process According
to Mahmudi (2016: 75) the budget preparation process
basically includes four (4) stages, namely (1) Budget
Planning, (2) Ratification, (3) Implementation, and (4)
Reporting and Accountability.
2.2.3. Publik Behavioral Aspects & Politics of Public
Sector Budgeting
BehavioralAspectsinPublicSectorBudgetingThebudgetcan
influence the behavior of leaders and employees who can act
as executors of the budget. Behavioral aspects of the budget
can affect performance or hinder budget performance.
According to Mahmudi (2016: 80) there arethree(3)aspects
of public sector budgeting, namely (1) Budget Participation,
(2) Senior Management Involvement, (3) Budget Slack.
1) Political Aspects of Public Sector Budgeting Public sector
budgeting is a political process, not merely a technical
accounting, financial and managerial issue. According to
Mahmudi (2016: 82) there are six (5) areas or stages in the
budget cycle that involve the political budget process,
namely (1) Determining Budget Policy, (2) Determining
Program Priorities and Budget Ceiling, (3) Determining
Budget Allocation, (4) Budget Discussion, (5) Budget
Amendment.
2.2.4. Accountability Budget
The budget accountability stage is also beset by a strong
political atmosphere. In the budget accountability stage, the
legislature will hold the executive accountable and assess
budget performance. The legislature can use its role as the
holder of budget rights (budget), legislative rights and
oversight rights to pressure the executive in accountability
for the budget by giving negative assessments or rejecting
this accountability.Thereforepoliticalsupport,coalitionsand
political communication between the executive and the
legislature are very important in every stage of the budget.
2.3. Effectiveness and Efficiency
Public sector accounting can play a role in realizing the
implementation of the principle of efficiency and
effectiveness, which is a concept of managing public sector
organizations that emphasizes the importance of rewarding
every dollar of public money by using it efficiently and
effectively and it can also measure the performance of local
governments in this way. Mahmudi (2016: 21).
2.3.1. Effectiveness
Effectiveness is a comparison between the expected results
(targets) and the results actually achieved. The expected
results or targetsare outcomeswhiletheresultsachievedare
outputs. Economics focuses on inputs and efficiency in
outputs or processes, whereas effectiveness focuses on
outcomes. An organization,program,oractivityisconsidered
effective if the output produced can meet the expected goals,
or in other words, the budgetisusedappropriately(spending
wisely). Mahmudi (2016: 21)
Value for money requires public sectororganizationstomeet
these principles of economy, efficiency and effectiveness
together, which means being able to use public money
(budget) economically, carefully, and precisely to achieve
targets, goals and objectives. The progress of a country is
influenced by the performance of the business sector, public
sector and social sector whose activities are an integral part
of the state. Between the three sectors there are several
differences and similarities Mahmudi (2016: 21)
The effectiveness of the expenditure budget is said to be
effectiveness if it meets the efficiency criteria of the Minister
of Home Affairs Decree No. 690.900-327 of 1996 concerning
the Criteria for Assessment and Financial Performance,
stipulations on the effectiveness of the expenditure budget
are as follows:
A. If the comparison results are more than 100%, then the
expenditure budget is said to be very effective.
B. If the results of the achievement are between 90%-
100%, then the budget is said to be effective.
C. If the achievement results are between 80%- 90%, then
the expenditure budget is said to be quite effective.
D. If the achievement results are between 60%- 80%, then
the expenditure budget is said to be less effective.
E. If the achievement is below 60%, then the budget issaid
to be ineffective.
Source: Ministry of Home Affairs, 2020
2.3.2. Efficiency
It is a relationship between output in the form of goods or
services produced and the resources used to produce that
output. Mathematically, efficiency is the ratio between input
and output. Anorganization,program, or activity issaidtobe
efficient if it is able to produce the maximum output.
Efficiency means spending the budget carefully (spending
well). Mahmudi (2016: 21)
Expenditure budget efficiency is said to be efficientifitmeets
the efficiency criteria of the Minister of Home Affairs Decree
No. 690.900-327 of 1996 concerning the Criteria for
Assessment and Financial Performance,theefficiencylevelof
the expenditure budget is as follows:
A. If the comparison results are more than 100%, then the
budget is said to be inefficient.
B. If the results of the achievement are between 90%-
100%t, then the expenditure budget is said to be less
efficient.
C. If the achievement results are between 80%- 90%, then
the expenditure budget is said to be quite efficient.
D. If the achievement results are between 60%- 80%, then
the expenditure budget is said to be efficient.
E. If the achievement is below 60%, then the expenditure
budget is said to be very efficient.
Source: Ministry of Home Affairs, 2020
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3. Methodology
The analytical method used in this research is descriptive
quantitative data analysis, namely explaining therealization
of the budget to assess the efficiency and effectivenessofthe
performance of the Regional GovernmentattheTourism and
Culture Office of Gowa Regency whether it is not
effectiveness and efficiency. The methods for measuring
government performance in calculating efficiency and
effectiveness are:
A. Effectiveness
Realization of revenue from PAD
Effectiveness = ร 100%
revenue budget PAD
The ratio of PAD effectiveness shows the ability of local
governments to mobilize revenue as targeted. In general, the
effectiveness value of PAD can be categorized as follows:
A. Very Effective:> 100%
B. Effective: 100%
C. Fairly Effective: 90% - 99%
D. Less Effective: 75%-89%
E. Ineffective: 75 percent
Source: Mahmudi (2016: 21)
B. Efficiency
Realization of tourism and cultural office Expenditure
Efficiency= x 100%
Budget
The ratio of PAD effectiveness shows the ability of local
governments to mobilize revenue as targeted. In general, the
efficiency values of PAD can be categorized as follows:
A. Very Efficient: ห50%
B. Efficient: 60%-79%
C. Fairly Efficient:80%-89%
D. Less Efficient: 90%-99%
E. Inefficient: 100%
Source: Mahmudi (2016: 21)
4. Results and Discussion
4.1. Analysis of Realization of Performance Effectiveness Budget attheTourism and CultureOfficeofGowaRegency
The general purpose of financial reports is to presentinformationaboutthefinancial position, budgetrealization,cashflowand
financial performance of a reporting entity that is useful for users in making decisions about resource allocation.
Table 4.1 2016-2019 Budget Realization Report
Year Budget Budget Realization Budget Variance
2016 1.915.000.00,00 2.262.331.775,00 347.331.775.00
2017 2.616.000.000,00 2.839.685.443,00 223.695.443.00
2018 5.376.000.000,00 5.890.107.011,00 514.107.011.00
2019 176.000.000,00 178.458.000,00 2.548.000.00
Source: tourism and Culture Office of Gowa Regency, 2020
Effectiveness Analysis
Effectiveness is a comparison between the expected results (targets) and the resultsactuallyachieved.Theexpectedresultsor
targets are outcomes while the results achieved are outputs.Effectivenesscomparesoutcomes(PADBudget)with output(PAD
Realization). Effectiveness focuses on outcomes (results). An organization, program, or activity is considered effective if the
output produced can meet the expected goals, or in other words, the budget is used appropriately (spending wisely).
Effectiveness means the level of achievement of program results with the targets set. That the effectiveness of the regional
government is if the objectives of the regional government can be achieved in accordance with the plannedneeds.Effectiveness
describes the ability of local governments to realize the target compared to the targets set based on the real potential of the
region. The government's performance capability in carrying outtasksiscategorizedaseffectiveiftheratioachievedisatleast1
(one) or 100%. The higher the ratio of effectiveness, the better the regional capability is. Measuring the level of effectiveness
requires data on revenue realization and budget or revenue targets.
Rasio Efektivitas
Realization of PAD Revenue from Tourism and Culture Office
Effectiveness Ratio = x 100%
PAD Revenue Budget
Analysis of budget realization based onperformance effectiveness
2.262.331.775.00
In 2016 = x100% = 118,14%
1.915.000.000,00
2.839.685.445.00
In 2017 = x100% = 108,59%
2.615.000.000,00
5.890.107.011,00
In 2018 = x100% = 109,56%
5.376.000.000,00
178.458.000,00
In 2019 = x100% = 101,40%
176.000.000.00
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Based on the effectiveness measurement above, in 2016 with a resultof118.14%,in2017witharesultof108.59%,in2018with
a result of 109.56%, and in 2019 with a result of 101.40%, these results indicate that in managing the regional budget the
Tourism and Culture Office of Gowa Regency is very effective, that is precisely what has become the budget target.
Budget Realization Based on Performance Effectiveness
Table 4.2 Budget Realization Based on Performance Effectiveness
Year PAD Budget Realization of PAD Efficiency (%) Information Increase / decrease (%)
2016 1.915.000.000,00 2.262.331.775,00 118,14 Very effective -
2017 2.616.000.000.00 2.839.685.443,00 108,59 Very effective 9,55
2018 5.376.000.000,00 5.890.107.011,00 109,56 Very effective 0.97
2019 176.000.000,00 178.458.000,00 101,40 Very effective 8,16
Source: Tourism and Culture office of Gowa Regency data, 2020
Figure 4.1 Budget Realization Diagram Based on Performance Effectiveness
Source: Author, 2020
Based on table 2 (Two) and Figure2 (Two) it can be seen that the TourismandCultureOfficeofGowaRegencyin2016-2019has
an effectivenesslevel above 100%. These results indicate thatinmanagingtheregionalbudgettheTourismandCultureOfficeof
Gowa Regency is very effective, namely precisely on what has become the budget target. Judging from 2016 the effectiveness
level was 118.14% with very effective criteria, in 2017 it decreased by 9.55% so that the effectiveness level became 108.59%
with very effective criteria, in 2018 it decreased by 0.97% so that the level of effectiveness to 109.56% with very effective
criteria, and in 2019 an increase of 8.16% so that the effectiveness level became 101.40% with very effective criteria.
Although the level of effectiveness from 2016- 2019 has decreased, the percentage value of effectiveness at the Gowa Regency
Tourism and Culture Office for 4 (four) years of the budget period is very effective, namely with a percentage result above 100
percent. The Gowa Regency Tourismand Culture Office succeeded in increasing the realization of PAD, whichindicatesthatthe
Gowa Regency Tourism and Culture Office is said to be able to manage its region to increase its PAD sources, which indirectly
will increase the regional economic activity.
4.2. Analysis of Budget Realization Performance Efficiency at the Tourism and Culture Office of Gowa Regency
Efficiency Analysis
Efficiency analysis is the relationship between output in the form of goods or services produced and the resources used to
produce that output. Mathematically, efficiency is the ratio between input (Expenditure Budget) and output (Expenditure
Realization). An organization, program, or activity is said to be efficient if it is able to produce the maximum output. Efficiency
means spending the budget carefully (spending well).
Efficiency can be seen from two sides, namely the ability of an organization to use a certain number of resources to get greater
results. Likewise, what happened to the Gowa Regency Tourism and Culture Office,asforefficiencyduring(2)yearsofresearch,
the Gowa Regency Culture and Tourism Office.
Efficiency Ratio
Realization of Tourism & Culture Office Expenditure
Effeciency Ratio = x 100%
Expenditure Budget
Analysis of Budget Realization based onPerformance Efficiency
5.101.519.923,00
In 2016 = x100% = 95,85%
5.322.200.512,10
6.836.827.972,32
In 2017 = x100% = 97,45%
6.662.552.443,00
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7.068.300.512,00
In 2018 = x100% = 96,37%
7.334.842.956,10
6.312.528.078.00
In 2019 = x100% = 97,94%
6.445.156.947,23
Based on the efficiency measurement above, in 2016 of 95.85%, in 2017 with a resultof97.94%,in2018witharesultof96.37%
and the result in 2019 is 97.94%.
Budget Realization Based on Performance Efficiency
Table 4.3 Budget Realization Based on Performance Efficienc
Year Budget Budget Realization Efficiency (%) Information Increase / decrease (%)
2016 5.101.519.923,00 5.322.200.512,10 95,85 Less Efficient -
2017 6.836.827.972,00 6.662.552.443,00 97,45 Less Efficient 1,6
2018 7.334.842.956,10 7.068.300.512,00 96,37 Less Efficient 1,08
2019 6.445.156.947,23 6.312.528.078,00 97,94 Less Efficient 1,57
Source: Tourism and Culture office of Gowa Regency data, 2020
Figure 4.2 Realization Diagram Based on Performance efficiency
Source : Author, 2020
Based on table 4.3 and figure 4.2, it can be seen thattheGowa
Regency Tourismand CultureOfficein2016hadanefficiency
level of 95.85%. According to the predetermined efficiency
criteria, the greater the efficiency value which is close to
100%, it indicates a less efficient level of efficiency. This
result is shown by the Expenditure Realization of Rp.
5,322,200,512.10 and a budget of Rp. 5,101,519,923.00. The
difference between the expenditure realization and the
Expenditure budget is Rp. 220,680,589.1, which means that
in 2016 the Gowa Regency Tourism and Culture Office made
less budget savings than the year after. The results of the
calculation of efficiency in 2017 the expenditure realization
was Rp. 6,836,827,972.00 and a budget of Rp.
6,662,552,443.00. The difference between the expenditure
budget and the actual expenditure is Rp. 174,275,529, from
2016-2017 there was an increase inthe percentage level of
efficiency by 1.6% and this is because in 2017 there was an
increase in spending on tourism destination development
programs.
The results of the 2018 efficiency calculation are the
expenditurerealizationofRp.7,068,300,512.00,andabudget
of Rp. 7,334,842,956.10. The budget variance between the
expenditure budget and the actual expenditure is Rp.
226,542,444.1. In 2017-2018 the Gowa Regency Tourism
and Culture Office experienced a decrease in the percentage
level of efficiency.Theseresultsindicatethattheperformance
of the Gowa Regency Culture and Tourism Office made
budget savings.Eventhoughthepercentagelevelofefficiency
has decreased, it is still in the inefficient criteria. Then in
2019 there was an increase in efficiency of Rp. 1.57 percent
from the previous year, with the results of calculating
efficiency in 2019, the realization of spending was Rp.
6,312,528,078.00 and a budget of Rp. 6,445,156,947.23. The
budget variance between the expenditure budget and the
actual expenditure is Rp. 132,628,869.23. It shows that2019
has criteria for being less efficient. This is because in 2019
there was an increase in PPH Allowance/SpecialAllowances
and Salary Rounding Expenditures.
Conclusion
Based on data management and data analysis results that
refer to the problem and research objectives,theconclusions
of this study are as follows:
1. The results show that the level of effectiveness of the
budget management of the Gowa Regency Tourism and
Culture Office during the 2016-2019 fiscal year can be
said to be very effective, because with has an average
effectiveness ratio above 100%.
2. Meanwhile, the level ofefficiencyof budgetmanagement
at the Gowa Regency Tourism and Culture Office during
the 2016-2019 fiscal year can be said to beless efficient,
because it has an average ratio above 90%. The
hypothesis is not accepted or rejected.
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