scholarly journals Farm Partnership between Farmers and the Company in Production and Marketing of Vegetables Commodity

2019 ◽  
Vol 2 (1) ◽  
pp. 45
Author(s):  
Devy Anggita Puspitaningrum ◽  
Siwi Gayatri
Keyword(s):  
Secondary Data ◽  
Farm Size ◽  
Primary Data ◽  
Plasma Model ◽  
Optimal Production ◽  
Analytical Technique ◽  
Model Based ◽  
Partnership Model ◽  
Vegetable Farmers ◽  
Transportation Process

Farm partnership model between farmers and industries is expected to give advantages in many aspects such as economic, technical, and social. The research aims to analyze the farm partnership model between vegetable farmers and PT. Bumi Sari Lestari company. Primary data were collected using an interview. Secondary data were gotten by documentation. The data were analyzed by the analytical technique. The result shows that the type of partnership between farmers and the company is Inti-Plasma model based on Memorandum of Understanding (MoU) containing the clause if farmers were not able to provide sufficient vegetable, the company would buy directly from the market. The vegetables bought by industry would be cultivated by the farmer and controlled by industry. There are many issues that have to be solved by the farmers and the company. First, farmers will choose a traditional ceremony instead of harvesting the plants. Hence, the vegetables will get rotten. Farmers will prefer to sell their vegetables to the market instead of bringing it to the company when the price gets high in the normal market. Vegetables will get rotten easily during the transportation process to the company. The last is the company needs to make an agreement with the farmers to decide optimal production based on the farm size in order to avoid over production.JEL Classification: D19, J54, Q12

PENYELESAIAN GANTI RUGI AKIBAT SENGKETA PENGUASAAN HAK ATAS TANAH SECARA MELAWAN HUKUM (Tinjauan Beberapa Kasus di Pengadilan Negeri Surakarta)

2019 ◽  
Vol 7 (1) ◽  
pp. 68
Author(s):  
Ananda Dwinanti Kinasih , ◽  
M. Hudi Asrori S ,
Keyword(s):  
Data Collection ◽  
Civil Law ◽  
Secondary Data ◽  
Land Rights ◽  
The State ◽  
Primary Data ◽  
State Court ◽  
Legal Research ◽  
Analytical Technique ◽  
Legal Force

<p>Abstract<br />This article aims for reviewing how the settlement of compensation as the consequences of the tenure <br />of land rights unlawfully in civil law Surakarta state court verdict number 106/pdt.g/2017/PN.SKT and <br />number 103/pdt.G/2006/PN.SKT where the court’s decision has a permanent legal force. This research is <br />a juridical normative legal research. The location of this research at Notary Office and PPAT Adib Sujarwadi <br />and the State Court Surakarta Class 1A Specific. Kinds and the sources of data in this research are <br />consist of primary data and secondary data. The technique of data collection through interview and library <br />study. The analytical technique used by the author is by the method of syllogism that uses the deduction <br />mindset. Regarding the settlement of compensation due to unlawful tenure of land rights is a compensatory <br />damages, in the form of payment to the victim amounting to a loss that is actually experienced. Based on <br />the decision of the Panel of Judges. Regarding the non-granting of immaterial compensation because <br />the Plaintiff does not attach the appropriate evidence. After the verdict is declared incracht, outside the <br />court, the Defendant and the Plaintiff may hold deliberations to determine the amount of the indemnity or <br />the Plaintiff waived the indemnity obligation, but the Defendant must leave the land of the object of the <br />dispute voluntarily. In the case of still occupy it will be executed by the bailiff from the Court.<br />Keywords: Compensation; Tort; Tenure Of Land Rights.</p><p>Abstrak<br />Artikel ini bertujuan untuk mengkaji bagaimana penyelesaian ganti rugi akibat penguasaan hak atas <br />tanah secara melawan hukum pada perkara perdata Putusan Pengadilan Negeri Surakarta Nomor 106/<br />Pdt.G/2017/PN SKT dan Nomor 103/Pdt.G/2006/PN SKT, dimana putusan pengadilan tersebut telah <br />berkekuatan hukum tetap. Penelitian ini merupakan penelitian hukum normatif yuridis. Lokasi penelitian <br />yaitu di Kantor Notaris dan PPAT Adib Sujarwadi dan Pengadilan Negeri Surakarta Kelas IA Khusus. Jenis <br />dan sumber data penelitian ini meliputi data primer dan data sekunder. Teknik pengumpulan data melalui <br />wawancara dan studi kepustakaan. Teknik analisis yang digunakan oleh penulis adalah dengan metode <br />silogisme yang menggunakan pola pikir deduksi. Penyelesaian ganti rugi akibat penguasaan hak atas <br />tanah secara melawan hukum yaitu dengan ganti rugi kompensasi, berupa pembayaran kepada korban <br />sebesar kerugian yang benar-benar dialami. Berdasarkan keputusan Majelis Hakim. Mengenai tidak <br />dikabulkannya ganti rugi immateriil dikarenakan Penggugat tidak melampirkan bukti-bukti yang sesuai. <br />Setelah putusan dinyatakan incraht, di luar pengadilan, Tergugat dan Penggugat dapat mengadakan <br />musyawarah untuk menentukan jumlah ganti rugi atau Penggugat membebaskan kewajiban pembayaran <br />ganti rugi, namun Tergugat harus meninggalkan tanah obyek sengketa secara sukarela. Dalam hal masih <br />tetap menempati maka akan dilakukan eksekusi oleh juru sita dari Pengadilan.<br />Kata Kunci : Ganti Kerugian; Perbuatan Melawan Hukum; Penguasaan Hak Atas Tanah.</p>

scholarly journals ANALISIS KEUNTUNGAN DAN TITIK IMPAS USAHA TERNAK BROILER DENGAN POLA KEMITRAAN (Studi Kasus di Desa Tetey Kecamatan Dimembe)

ZOOTEC ◽  
2018 ◽  
Vol 38 (1) ◽  
pp. 235 ◽  
Author(s):  
Wiwit Hasan ◽  
A H.S Salendu ◽  
N M Santa ◽  
F N.S Oroh
Keyword(s):  
Broiler Chicken ◽  
Secondary Data ◽  
Primary Data ◽  
District Office ◽  
Business Partnership ◽  
Partnership Model ◽  
Total Profit ◽  
Broiler Farm ◽  
Breakeven Point

ABSTRACT ANALYSIS OF PROFIT AND BREAK-EVEN ON BROILER FARM WITH BUSINESS PARTNERSHIP PATTERN (Case Study at Tetey village, Dimembe District of North Minahasa Regency). The objectives of this study were 1) to determine the pattern of partnerships business broiler farm at Tetey village with   DMC company, 2) to analyze the profit of  broiler farms run through a partnership pattern, 3) to analyze the breakeven point on a broiler farm run through a partnership pattern. Case study method was used on broiler chicken farm with the partnership model. The primary data obtained through observation and direct interviews with business owners of broiler chicken farms by using a questionaire. Secondary data were obtained from agencies associated with this research such as the Office of Agriculture, District Office. The results of study revealed that 1) Partnership pattern run by broiler breeders at Tetey village provided the doc, as many as 10,000 heads / period, including feed, vitamins and medicines, while farmers supplied cage and supplies, water, electricity, as well as labor and land. In addition, Broiler prices were IDR 18,000 / kg as fix price, 2) total profit of broiler farm at Tetey village through a partnership pattern were IDR 53,159,675 / period or IDR 22,149,685 / month, and 3) the number of breakeven point on broiler farm at Tetey village run with a partnership pattern were 18,691 head, or on the sale of IDR 958,644, 442.Keywords: breakeven point, partnership pattern, broiler farm.

scholarly journals PROFIL BUDIDAYA SERTA KELEMBAGAAN SISTEM DISTRIBUSI UDANG VANAME DI KABUPATEN BANYUWANGI, JAWA TIMUR

2020 ◽  
Vol 6 (1) ◽  
pp. 51
Author(s):  
Lathifatul Rosyidah ◽  
Risna Yusuf ◽  
Rismutia Hayu Deswati
Keyword(s):  
Cold Storage ◽  
Distribution System ◽  
Information Access ◽  
Secondary Data ◽  
Shrimp Farming ◽  
Farm Size ◽  
Primary Data ◽  
Survey Method ◽  
Local Market ◽  
Processing Plant

Kabupaten Banyuwangi merupakan salah satu sentra penghasil udang vaname terbesar di Indonesia. Udang ini merupakan komoditas ekspor ke berbagai negara yaitu Amerika Serikat, Uni Eropa, Jepang, dan beberapa negara di kawasan Asia. Peluang pemanfaatan udang vaname di Kabupaten Banyuwangi masih perlu mendapatkan perhatian serius dari stakeholder terkait untuk meningkatkan produktivitas dan daya saing udang vaname di kancah nasional. Oleh karena itu, penelitian ini bertujuan untuk mengggambarkan profil budidaya udang vaname serta rangkaian sistem distribusi udang vaname dari hulu sampai hilir.  Penelitian ini dilakukan dengan metode survey pada lima kecamatan sentra budidaya udang vaname di Kabupaten Banyuwangi. Survei dilakukan dengan melakukan observasi dan wawancara dengan kuesioner terstruktur yang telah disusun. Data yang telah dikumpulkan kemudian dianalisis secara deskriptif kualitatif dan kuantitatif untuk menggambarkan temuan-temuan selama di lapang. Hasil penelitian ini yaitu 1) petambak udang vaname di Kabupaten Banyuwangi memiliki kapasitas usaha dan kondisi budidaya yang berbeda-beda tergantung pada luasan lahan yang dimiliki, jumlah lahan, waktu pemeliharaan, jumlah siklus pertahun, bahkan jumlah benur yang digunakan pada setiap siklus tebar, 2) pemasaran udang vaname di Kabupaten Banyuwangi melalui dua sistem yaitu dari pembudidaya langsung dijual ke supllier untuk dijual ke cold storage di Banyuwangi dan Surabaya, dan yang kedua dari pembudidaya dijual ke pedagang pengepul, selanjutnya dari pedagang pengepul dijual ke pasar lokal di wilayah Banywuangi Bali dan Situbondo. Rekomendasi dari penelitian ini yaitu perlunya dukungan akses informasi dan perbaikan sarana dan prasarana dari pemerintah sehingga arus distribusi udang vaname dapat berjalan lancar, efektif, dan efisien.Title: Distribution System of Vannamei Shrimp in Banyuwangi Regency, East Java Province he distribution system influences the availability of vannamei shrimp in local market of Banyuwangi Regency. However, there is less information on shrimp stock availability. This study aimed to describe the profile of vannamei shrimp farming and to analyze its distribution system in Banyuwangi Regency. The study used qualitative approach with a survey method in Banyuwangi Regency during April 2019. The primary data were collected through interview and discussion with 40 respondents oftraditional shrimp farmers, semi-intensive and intensive farming methods, collectors, suppliers, fish processing plant, logistic services, government officers, and Indonesian Shrimp Club associations(SCI). Secondary data were collected through literature studies. Data were analyzed with descriptive qualitative to illustrate research findings. The findings showed that; 1) vannamei shrimp farmers in Banyuwangi Regency differ in business capacity and farming condition depending on the farm size, 2) vannamei shrimp in Banyuwangi were marketed in two systems; first, direct selling from the farmers to suppliers for cold storage in Banyuwangi and Surabaya; second, sales from the farmers tocollectors for local markets in Banyuwangi, Bali and Situbondo. Therefore, government need to provide information access and infrastructure to support the ease, effectivity and efficiency of vannamei shrimpdistribution.

scholarly journals Pengaruh Kepercayaan, Efikasi diri, dan Komitmen Organisasional terhadap Berbagi Pengetahuan Karyawan di Kantor Cabang Utama PT Bank Panin Tbk Kota Pontianak

2019 ◽  
Vol 8 (2) ◽  
pp. 128
Author(s):  
Hery Verianto
Keyword(s):  
Organizational Commitment ◽  
Knowledge Sharing ◽  
Self Efficacy ◽  
Research Method ◽  
Secondary Data ◽  
Primary Data ◽  
Analytical Technique ◽  
Causal Approach ◽  
Office Manager ◽  
Branch Office

This research aims at examining and analyzing the influence of trust, self-efficacy, and organizational commitment on employees’ knowledge sharing at The Main Office of PT Bank Panin Tbk Kota Pontianak. Research method applied is causal approach survey in form of quantitative causal decription. Census technic is used to collect the  primary data. A Total of 70 questionnaires were distributed among the employees. Collectively, 51 usable questionnaires were returned. Secondary data was elicited from interviewing Main Branch Office Manager and  website of PT Bank Panin Tbk. Analytical technique used is path analysis. The result of the research shows that trust influences organizational commitment but does not influence employees’ knowledge sharing. Self-efficacy influences organizational commitment and employees’ knowledge sharing. Organizational commitment does not influence employees’ knowledge sharing.

scholarly journals Cooperative Governance in Agricultural Cooperatives: the case of Civab in the Municipality of Canudos (BA)

2017 ◽  
Vol 3 (2) ◽  
pp. 284 ◽  
Author(s):  
Kleber Avila Ribeiro
Keyword(s):  
Board Of Directors ◽  
Secondary Data ◽  
Management Model ◽  
Primary Data ◽  
Agricultural Cooperatives ◽  
Model Based ◽  
De Se ◽  
Del Rio ◽  
Cooperative Governance

Abstract: this article aims to analyze and identify, through the optics of its members, the problems faced by the Irrigators Cooperative of the Vaza-barreris River - CIVAB, in the municipality of Canudos / BA. Methodology used to collect primary data, obtained with the application of questionnaires and informal interviews together with members of the CIVAB board of directors, and collection of secondary data through specialized reading. Fifty-one interviewees were interviewed from a universe of 201 cooperatives from August to October 2015. At the end of the study it was concluded that there is a need to introduce into the CIVAB a management model based on professionalism in a way that can adapt to new times, to develop strategies to achieve success, so that it contributes to the emergence of entrepreneurial actions and promote local development.Governança e Educação Cooperativista em Cooperativas Agropecuárias: o caso da Civab no Município de Canudos (BA)Resumo: este artigo tem por objetivo analisar e identificar através da ótica de seus cooperados, os problemas enfrentados pela Cooperativa dos Irrigantes do Rio Vaza-barris – CIVAB, no município de Canudos/BA, os quais, a longo prazo, poderão comprometer a sustentabilidade do referido empreendimento, cujos desdobramentos poderão impactar diretamente na atividade produtiva de seus associados realizada no âmbito de suas respectivas propriedades rurais. A amostra utilizada pelo presente estudo totalizou 51 entrevistados  num universo formado por 201 produtores rurais. Como metodologia, foi realizada coleta de dados primários, obtida através de entrevista com aplicação de questionários estruturados e entrevista informal com produtores e membros da diretoria da CIVAB.  Este tipo de coleta de dados é uma riquíssima fonte para análises com descrições e dados, através da ilustração com gráficos para melhor visualização da pesquisa. Realizou-se também uma coleta de dados secundários através de consulta à literatura especializada, periódicos, censos, artigos e bancos de dados. A pesquisa ocorreu no período de agosto a outubro de 2015. Ao final do estudo concluiu-se que existe a necessidade de se introduzir na CIVAB modelo de gestão pautado no profissionalismo de forma que possa se adequar aos novos tempos, capaz de traçar estratégias para alcançar o sucesso, vindo a favorecer o desenvolvimento de ambiente propício para o empreendedorismo e o desenvolvimento local, além de promover seu próprio desenvolvimento econômico.Gobernanza y Educación Cooperativista en Cooperativas Agropecuarias: el caso de la Civab en el Municipio de Canudos (BA)Resumen: este artículo tiene por objetivo analizar e identificar a través de la óptica de sus cooperados, los problemas enfrentados por la Cooperativa de los Irrigantes del Río Vaza-barris - CIVAB, en el municipio de Canudos / BA. Metodología utilizada recolecta de datos primarios, obtenida con aplicación de cuestionarios y entrevistas informales juntos a los cooperados y miembros del directorio de la CIVAB, y recolección de datos secundarios a través de lectura especializada. Se entrevistaron 51 de un universo de 201cooperados en el período de agosto a octubre de 2015. Al final del estudio se concluyó que existe la necesidad de introducir en la CIVAB modelo de gestión pautado en el profesionalismo de forma que pueda adecuarse a los nuevos tiempos, capaz de trazar estrategias para alcanzar el éxito, de modo que venga a contribuir al surgimiento de acciones emprendedoras y promover el desarrollo local.

scholarly journals AKULTURASI BUDAYA PADA POLA PERMUKIMAN TRADISIONAL DI KAMPUNG GANTARANG LALANG BATA KABUPATEN KEPULAUAN SELAYAR

2018 ◽  
Vol 20 (4) ◽  
pp. 373
Author(s):  
Wasilah Sahabuddin ◽  
Fadhil Surur
Keyword(s):  
Sense Of Place ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Analytical Technique ◽  
Development Data ◽  
Diversity Systems ◽  
Data Collection Technique ◽  
Different Cultures ◽  
Dominant Side

The process of communication and interaction between indigenous peoples and the outside community gives birth to a distinctive form of cultural acculturation. The process also occurs in traditional communities in Gantarang Lalang Bata. As the center of the kingdom, they have been interacting with people with different cultures between Java, Malay, and Europeans. The purpose of this research is to study the form of cultural acculturation that influences the development. Data collection technique is done through primary data and secondary data. The analytical technique used is descriptive analysis by constructing reality and cultural meaning and approach of a sense of place. The results showed that the pattern of settlement Gantarang Lalang Bata formed an association between human elements and natural elements. Different cultural diversity systems between Hindus, Javanese, Europeans, and Arabs have an influence on the formation of landscapes. Cultural style of Hindu that leads to the tradition of pakammik, the Javanese element refers to the mosque building, the existence of the cannon as an attribute of European elements and tradition and layout associated with Arabic influence. The influence of Javanese culture - Islam became the most dominant side influenced settlement pattern and formed mekka keke as a sense of place from the old village of Gantarang Lalang Bata.

scholarly journals ANALYSIS OF USE OF AGRO-CHEMICALS AMONG VEGETABLE FARMERS IN MAIDUGURI AND ITS ENVIRONS, NIGERIA

2021 ◽  
pp. 106-117
Author(s):  
SB Mustapha
Keyword(s):  
Formal Education ◽  
Farm Size ◽  
Primary Data ◽  
Sources Of Information ◽  
P Values ◽  
Vegetable Farmers ◽  
Significant Coefficient ◽  
Multi Stage ◽  
Chemical Usage ◽  
Human Health Effects

The study analysed the use of agro-chemicals among vegetable farmers in Maiduguri and its environs in Nigeria. Primary data were mainly used for the study. Multi - stage sampling techniques was employed to select 160 vegetable farmers for this study. Both descriptive (frequency distribution, percentages and mean scores) and inferential (regression analysis) statistics were used to analyze the data. The studies revealed that majority (77.50%) of the respondents were male and married (85.63%). The results indicated that majority (70.0%) of the respondents had 7 and above years of formal education. On the vegetable farmer’s sources of information on agro-chemical usage, the study revealed that most (50%) of the respondents got information on agrochemicals from other farmers, followed by stockists with 20%. Most (36.80%) of the respondents showed that they make use of herbicides than other forms of agro-chemicals. The farm size (ha) and income of the respondents has a positive and significant coefficient with p values of 0.000 at 1% level each. The major constraints considered as severe on the use of agro-chemicals among the respondents were high cost of supplies (mean score = 2.16), irregular supplies and insufficient farm incomes (mean score = 2.10) each which were ranked 1st and 2nd respectively. The study recommended those agricultural extension organizations and other stakeholders such as the Ministry of agriculture to carry out improved mobilization and sensitization campaigns to educate farmers on proper and efficient use of agro-chemicals with a view to improving productivity as well as prevent adverse environmental and human health effects.

scholarly journals ANALISIS BREAK EVENT POINT (BEP) SEBAGAI ALAT PERENCANAAN LABA PADA INDUSTRI MINUMAN KESEHATAN ( STUDI KASUS : JAHE INSTAN PUTRI KELURAHAN TIMUR INDAH KOTA BENGKULU )

2015 ◽  
Vol 1 (1) ◽  
Author(s):  
Romzi ◽  
Jusuf Wahyudi ◽  
Yossie Yumiati
Keyword(s):  
Secondary Data ◽  
Profit Margin ◽  
Primary Data ◽  
Sales Volume ◽  
Analytical Technique ◽  
Beverage Industry ◽  
Point Analysis ◽  
Margin Of Safety ◽  
Break Even Point ◽  
Relationship Of

Break Event Point (BEP) Analysis or break-even analysis is a technique for studying the relationship of total cost, expected profit and sales volume. Through the break-even point analysis the company's can make a planning profit in order to obtain information about how much sales could be increased or decreased so the company does not lose. The purpose of this study is to investigate how the production and sales of instant ginger princess in order to achieve the BEP and to investigate the use of BEP analysis in relation to the profit planning. This study uses a case study in health instant ginger beverage industry, located in Kelurahan Timur Indah Kota Bengkulu. The study was conducted in August 2012 that used are primary data and secondary data. Primary data taken based on interviews and observations by questionnaire, while secondary data taken based on the study of literature and the internet. Analytical technique used is the analysis of BEP followed by calculation of profit planning using the analysis of cost-volume-profit. Based on the survey results revealed that the health drink industry of ginger instant of Putri in Kelurahan Timur Indah Kota Bengkulu should produce instant ginger at 1,887.37 kg per year to reach the BEP with a sales value of Rp. 94,368,000, - per year. The results of the BEP analysis related to profit planning used Cost- Volume-analysis equation where this health drink industry can be increased from Rp. 31,631,333.33 to Rp. 40,000,000.- by increasing of the sales volume from 2,520 kg per year to 2,683.53 kg. Based on calculations that the instant ginger of Putri is quite profitable with a value gain Rp. 31.631.333,33, - per year. Profit planning can be done by considering the profit margin of safety calculation, where the company was only able to decrease the volume of sales by 29.78% in order not to suffer any loss.Keywords : BEP, profit, Margin of safety 

scholarly journals https://doi.org/10.36873/agp.v20

AgriPeat ◽  
2019 ◽  
Vol 20 (02) ◽  
pp. 99-106
Author(s):  
Admin Journal
Keyword(s):  
Organic Matter ◽  
Sustainable Agriculture ◽  
Terrestrial Ecosystem ◽  
Secondary Data ◽  
Total Sample ◽  
Primary Data ◽  
Percentage Score ◽  
Vegetable Farmers ◽  
Water Saturated ◽  
The Village

ABSTRACTThe land in the Kalampangan sub-district of Sabangau District is land that is dominated by peat soils.Peat binds to a relatively large amount of carbon that is formed in a long process and under watersaturated conditions. Water-saturated conditions cause the weathering process of organic matter to beimperfect, so that the remains of organic matter such as litter, roots. The land in the KalampanganVillage is a wetland with a layer of peat composed of organic material with a high C content thatexceeds carbon content in the terrestrial ecosystem. The aim of the study is to analyze the perceptionsof vegetable farmers towards the development of sustainable peatland agriculture. The studypopulation was all 164 vegetable farmers, the sample size was carried out by the Slovin techniqueaccording to Sugiyono (2011) with a total sample of 35 people. Analysis of the data used in the formof qualitative data and quantitative data. Sourced from primary data and secondary data. Using aLikert scale which is translated into sub-variables then sub-variables are translated again intomeasured indicators. The results of the research and analysis conducted on peatland vegetable farmers'perceptions of the development of sustainable agriculture in the Village of Kalampangan are "agreed".This perception is shown by the acquisition of a percentage score of 60%. Obtaining the percentage ofperception score of vegetable farmers for each sub-variable used is in the good or agreed category.Keywords: Perception, Development, Peatlands, Sustainable Agriculture

scholarly journals Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Motivasi Terhadap Kinerja Manajerial Pada Perusahaan Pt. Zzz

2019 ◽  
Vol 3 (4) ◽  
Author(s):  
Jonathan Jonathan
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Secondary Data ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Managerial Performance ◽  
Analytical Technique ◽  
Setting Process ◽  
Budgetary Control ◽  
Positive Effect

This research aims to determine the effect of budget participation, organization’s commitment and motivation toward managerial performance. The population included was employees in beverage company in Jakarta. Sampling was collected by using a purposive sampling method and the number of sample obtained 139 samples that meet the criteria and free from outliers. In addition to the above primary data, this study also collected secondary data from literatures and studies. Multiple Regression analysis was used as analytical technique. The result showed that budget participation, organization’s commitment and motivation jointly have significant positive effect on managerial performance. The study therefore recommends among others that all those presently involved in the implementation of budgets should be educated on the purpose and objectives of budgetary control and that lower level managers and staffs who are directly involved in the implementation of the budget should be co-opted into the budget setting process.

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