scholarly journals Bimbingan Teknis Tata Kelola Keuangan dan Anggaran Berbasis Kinerja Sekolah Tinggi Ilmu Kesehatan (Stikes) Muhammadiyah Palembang

2019 ◽  
Vol 4 (4) ◽  
pp. 393-400
Author(s):  
Zulfikar Zulfikar ◽  
Rosida Nur Syamsiyati ◽  
Ahmad Muttaqin
Keyword(s):  
Best Practices ◽  
Financial Reporting ◽  
Financial Management ◽  
Technical Assistance ◽  
Work Program ◽  
And Performance

TECHNICAL ASSISTANCE FINANCIAL REPORTING AND BUDGETING BASED PERFORMANCE IN STIKES MUHAMMADIYAH PALEMBANG. The purpose of this technical assistance activity were to provide knowledge and insights related to the financial management and performance based budgeting to the principal and budget user of STIKES Muhammadiyah Palembang and to help compile the work program. This activity was attended by 23 leaders from various levels.Materials that provided were, performance based budgeting, best practices, and financial reporting. The results of technical assistance for performance based budgeting indicate an increase in the ability of participants to develop budgets. Evaluation of the participants showed that they were very enthusiastic about following the activity from beginning to end.

THE STOCKHOLDER REVIEW COMMITTEE OF THE CHESAPEAKE AND OHIO CANAL COMPANY, 1828–1857: EVIDENCE OF CHANGES IN FINANCIAL REPORTING AND CORPORATE GOVERNANCE

2006 ◽  
Vol 33 (1) ◽  
pp. 125-143 ◽  
Author(s):  
Robert W. Russ ◽  
Gary J. Previts ◽  
Edward N. Coffman
Keyword(s):  
Corporate Governance ◽  
19Th Century ◽  
Financial Reporting ◽  
Financial Management ◽  
Governance Structure ◽  
The Political ◽  
Review Committee ◽  
Corporate Governance Structure ◽  
Corporate Form ◽  
The 19Th Century

Canal companies were among the first enterprises to be organized in the corporate form and to require large amounts of capital. This paper examines the stockholder review committee of a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), and discusses how the C&O used this corporate governance structure to monitor and improve financial management and operations. A major strength was the concern and dedication of the stockholders to the company, while a major weakness was the political control exerted by the State of Maryland. The paper provides an historical perspective on corporate governance in the 19th century. This research contributes to the literature by providing detailed workings and practices of a stockholder review committee. The paper documents corporate governance efforts in archival sources that provide an early example of accountability required in a corporate charter and the manner in which the stockholders carried out this responsibility.

Social Technology: A Compendium of Short Cases

2015 ◽  
Vol 31 (4) ◽  
pp. 417-430
Author(s):  
Brett Considine ◽  
John Peter Krahel ◽  
Margarita M. Lenk ◽  
Diane J. Janvrin
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Technology Use ◽  
Performance Monitoring ◽  
Regulatory Compliance ◽  
Social Technology ◽  
Student Groups ◽  
Accounting Information Systems ◽  
And Performance ◽  
Technology Strategies

ABSTRACT Seven short cases highlight the need for organizational control of the use of social technology. Executives now consider the management of social technology strategies and risks to be their fourth highest priority, investing significant resources to develop effective social technology use policies (Carrick et al. 2013; Deloitte 2012; Feltham and Nichol 2012). Moreover, organizations vary their social technology investment choices depending on their objectives and their target audiences (AICPA 2013; Gallaugher and Ransbotham 2010; Kaplan and Haenlein 2010). A wide variety of case learning objectives involve applying internal control models, and developing and justifying opinions about how social technology uses and abuses affect operational, financial reporting and regulatory compliance objectives, risks, controls, and performance-monitoring activities. Instructors may utilize one or more of these cases at a time, either individually or in student groups, and in undergraduate or graduate financial accounting, accounting information systems, governance, or auditing courses.

ANALISIS FAKTOR YANG MEMPENGARUHI PENGELOLAAN KEUANGAN KAMPUNG DI KABUPATEN JAYAPURA

2019 ◽  
Vol 2 (2) ◽  
pp. 39-56
Author(s):  
Bill J. C. Pangayow ◽  
Hastutie Noor Andriati
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Analysis Tool ◽  
City Governments ◽  
Financial Accountability ◽  
Village Community ◽  
Essential Idea ◽  
Consultative Body ◽  
Key Indicators ◽  
The Village

The village independence is an essential idea for the village community where they are located. Inaccordance to support this goal, the central, provincial and district/city governments provide fundsto villages that must be managed properly. Village financial management apparatuses endeavor inplanning, implementing, administering, and financial reporting in accordance with applicableregulations with supervision from the Village Consultative Body. This study aims to identifyindicators and determinants in village financial management and examine its effect on the villageindependence variable. This research will be carried out in villages of Yobeh, Ifaar Besar, Sereh,and Yahim, in Sentani District in Jayapura Regency. The analysis tool that will be used is FactorAnalysis to find key indicators and variables in financial management. The results showed thatreporting variables became the key in financial management, followed by financial accountability,planning, and implementation. This shows that respondents felt the reporting was very importantand needed to be considered in financial management.

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

Abstract 218: Expanding a Learning Collaborative Model in Chicago to Improve Door to Needle for Stroke Thrombolysis: Raising the Bar

2017 ◽  
Vol 10 (suppl_3) ◽  
Author(s):  
Shyam Prabhakaran ◽  
Renee M Sednew ◽  
Kathleen O’Neill
Keyword(s):  
Best Practices ◽  
Performance Improvement ◽  
Best Practice ◽  
Learning Collaborative ◽  
Collaborative Model ◽  
Stroke Registry ◽  
Chicago Area ◽  
Regional Collaboration ◽  
Content Expert ◽  
And Performance

Background: There remains significant opportunities to reduce door-to-needle (DTN) times for stroke despite regional and national efforts. In Chicago, Quality Enhancement for the Speedy Thrombolysis for Stroke (QUESTS) was a one year learning collaborative (LC) which aimed to reduce DTN times at 15 Chicago Primary Stroke Centers. Identification of barriers and sharing of best practices resulted in achieving DTN < 60 minutes within the first quarter of the 2013 initiative and has sustained progress to date. Aligned with Target: Stroke goals, QUESTS 2.0, funded for the 2016 calendar year, invited 9 additional metropolitan Chicago area hospitals to collaborate and further reduce DTN times to a goal < 45 minutes in 50% of eligible patients. Methods: All 24 hospitals participate in the Get With The Guidelines (GWTG) Stroke registry and benchmark group to track DTN performance improvement in 2016. Hospitals implement American Heart Association’s Target Stroke program and share best practices uniquely implemented at sites to reduce DTN times. The LC included a quality and performance improvement leader, a stroke content expert, site visits and quarterly meetings and learning sessions, and reporting of experiences and data. Results: In 2015, the year prior to QUESTS 2.0, the proportion of patients treated with tPA within 45 minutes of hospital arrival increased from 21.6% in Q1 to 31.4% in Q2. During the 2016 funded year, this proportion changed from 31.6% in Q1 to 48.3% in Q2. Conclusions: Using a learning collaborative model to implement strategies to reduce DTN times among 24 Chicago area hospitals continues to impact times. Regional collaboration, data sharing, and best practice sharing should be a model for rapid and sustainable system-wide quality improvement.

Thinking Different Approach to Optimize Your Treaters

2021 ◽  
Author(s):  
Anand Kumar Singh ◽  
Aysha Alobeidli ◽  
Venugopal Bakthavachsalam
Keyword(s):  
Natural Gas ◽  
Best Practices ◽  
Performance Improvement ◽  
Change Process ◽  
Molecular Sieve ◽  
Critical Parameter ◽  
Treatment Process ◽  
Feasibility Studies ◽  
Management Change ◽  
And Performance

Abstract Natural gas coming from the well contains hydrocarbons, CO2, H2S, and water together with many other impurities. Molecular sieve treatment of the gas is required to make it suitable for the various applications. The several process and parameters considerations contribute to the reliable and optimized operation of molecular sieve natural gas treaters. The journey of this molecular sieve treater optimization commenced by conducting a thorough systematic study of all existing treater performance by considering various operating critical parameter. The technical feasibility studies were completed covering all the aspects like evaluating current performance of treater, conducting simulation for future capacity, licensor endorsement, conducting breakthrough test. Finally, study outcomes were implemented through management change process. The main benefits of optimization of molecular sieve treater process are to extend the service life of molecular sieve which enable us to increase the turnaround cycle of NGL trains. Significant reduction in CAPEX and OPEX cost were realized by reducing new fresh molecular sieve procurement, reducing disposal of molecular sieve waste material and expense of shutdown, achieving 100% HSE. This paper presents the typical operation issues and challenges in molecular sieve treatment process, best practices adopted for maximizing of existing assets considering the current and design scenarios, and performance improvement, which result to extend molecular sieve life, increase of NGL shutdown cycle and flaring reduction in trains.

scholarly journals Best Practices and Innovative Solutions to Overcome Barriers to Delivering Policy, Systems and Environmental Changes in Rural Communities

Nutrients ◽  
2018 ◽  
Vol 10 (8) ◽  
pp. 1012 ◽  
Author(s):  
Lindsey Haynes-Maslow ◽  
Isabel Osborne ◽  
Stephanie Jilcott Pitts
Keyword(s):  
Rural Communities ◽  
Best Practices ◽  
Online Survey ◽  
Technical Assistance ◽  
Environmental Changes ◽  
Implementation Barriers ◽  
Assistance Program ◽  
Innovative Solutions ◽  
Nutrition Assistance ◽  
Policy Systems

To better understand the barriers to implementing policy; systems; and environmental (PSE) change initiatives within Supplemental Nutrition Assistance Program-Education (SNAP-Ed) programming in U.S. rural communities; as well as strategies to overcome these barriers, this study identifies: (1) the types of nutrition-related PSE SNAP-Ed programming currently being implemented in rural communities; (2) barriers to implementing PSE in rural communities; and (3) common best practices and innovative solutions to overcoming SNAP-Ed PSE implementation barriers. This mixed-methods study included online surveys and interviews across fifteen states. Participants were eligible if they: (1) were SNAP-Ed staff that were intimately aware of facilitators and barriers to implementing programs, (2) implemented at least 50% of their programming in rural communities, and (3) worked in their role for at least 12 months. Sixty-five staff completed the online survey and 27 participated in interviews. Barriers to PSE included obtaining community buy-in, the need for relationship building, and PSE education. Facilitators included finding community champions; identifying early “wins” so that community members could easily see PSE benefits. Partnerships between SNAP-Ed programs and non-SNAP-Ed organizations are essential to implementing PSE. SNAP-Ed staff should get buy-in from local leaders before implementing PSE. Technical assistance for rural SNAP-Ed programs would be helpful in promoting PSE.

scholarly journals Analysis of Post Loan Disbursement Allocation and Performance of Non-Prime Household Loan in Microfinance Banks in Kenya

2017 ◽  
Vol 03 ◽  
pp. 42
Author(s):  
Bernard Ndirangu Wachira ◽  
Humphrey Opiyo Omondi ◽  
Josphat K. Kinyanjui ◽  
◽  
◽  
...  
Keyword(s):  
Financial Management ◽  
Design Method ◽  
Wald Test ◽  
Grameen Bank ◽  
Credit Risks ◽  
Training Policy ◽  
The Government ◽  
And Performance ◽  
Descriptive Survey ◽  
The Relationship

The part played by non-prime household loans in improving the lives of many people who cannot afford collateral globally cannot be ignored. Many Microfinance Banks in many economies worldwide have tried to maintain the Grameen Bank Model of granting microloans, mainly non-prime household loans. However, the credit risks associated with this initiative hamper the pace at which the granting of this credit facility is expected to grow. This study intends to explore the relationship between the post loan disbursement allocation and the performance of non-prime household loans in the Microfinance Banks in Kenya. The theory associated to this study is the Credit Risk Theory. This theory, which is regarded as credit structural theory, was developed by Merton in 1972. The descriptive survey research design method was applied, and the sample size was 150 respondents. The data-collection tool used was a questionnaire. A logistic regression analysis was conducted for the purpose of predicting non-prime household performance in the Microfinance Banks using training budget, recoveries budget, percentage of training budget, and percentage of recoveries budget as predictors. The Wald test shows that training budget, recoveries budget, and percentage of training budget were good predictors, making a significant contribution to prediction. The percentage of budget on recoveries was not a significant predictor. The Microfinance Banks should enhance the performance of non-prime household loans through capacity building to the borrowers and educate the borrowers on dangers of enforced loan recoveries. The government, through the Central Bank of Kenya, should have a training policy for the Microfinance Banks so that they can enlighten the borrowers on proper financial management to avoid conflicts with borrowers during loan recoveries.

scholarly journals Institutional Isomorphism And Adoption Of International Public Sector Accounting Standards By African Countries

2019 ◽  
Vol 7 (05) ◽  
Author(s):  
Dr. Muganda Munir Manini
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Financial Management ◽  
Public Funding ◽  
Accounting Standards ◽  
Target Population ◽  
Institutional Isomorphism ◽  
African Countries ◽  
The Public ◽  
Public Sector Accounting

The international harmonization of financial reporting standards in the public sector is one of the significant public sector accounting reforms which have gained prominence in the recent past under the New Public Financial Management order. However, previous empirical evidence provided mixed results on the extent of African countries’ decision on the adoption of International Public Sector Accounting Standards and its relationship with institutional isomorphism factors. The purpose of this study was to examine the influence of institutional isomorphism (normative, mimetic and coercive) on the adoption International Public Sector Accounting Standards by African countries. The target population was 54 countries; however the final sample was 29 countries which comprised the dataset. A logistic regression analysis was thereafter conducted. Based on the Institutional Theory, the study revealed external public funding (coercive isomorphic pressure), the countries’ global competitiveness (mimetic isomorphic pressure), and human capital (normative isomorphic pressure) were non significant factors in a countries decision to adopt IPSAS. This study contributes to the literature on the international accounting in the public sector. The results of the study have significant managerial and theoretical implications for accounting standards regulators, researchers, and multilateral organizations.

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