scholarly journals Application and development of financial management and control exemplified by the Provincial Secretariat for Higher Education and Scientific Research

2020 ◽  
Vol 17 (2) ◽  
pp. 125-142
Author(s):  
Jožef Kabok ◽  
Slobodan Radišić ◽  
Karolina Lendák-Kabók
Keyword(s):  
Higher Education ◽  
Financial Management ◽  
Scientific Research ◽  
Successful Implementation ◽  
Legal Regulations ◽  
Public Funds ◽  
The Public ◽  
Study Results ◽  
Efficiency And Effectiveness ◽  
And Control

The system of financial management and control implies a set of controls, which do not only refer to the area of funding, but also to all operational and strategic units, aimed at achieving the defined goals of public sector entities. Successful implementation of the system of financial management and control will enable the compliance of operations of the public funds beneficiaries with positive legal regulations. For the purpose of effective and efficient achievement of objectives of work and activities, the paper analyses the application and development of the system of financial management and control in the Provincial Secretariat for Higher Education and Scientific Research. The purpose of this study is to consider the efficiency and effectiveness of the established system of financial management and control, indicating the possibility for improvement of the said system. The study results show that efficient and relevant application of financial management and control is needed in this Provincial administration authority, for the purpose of improving the achievement of objectives of its work and activities, as well as control of legal and specific purpose expenditure of public funds, intended for higher education and scientific research in AP Vojvodina.

scholarly journals A "forest" of concepts and solutions in internal audit regulations

Revizor ◽  
2021 ◽  
Vol 24 (93) ◽  
pp. 47-53
Author(s):  
Olivera Radović
Keyword(s):  
Control System ◽  
Public Sector ◽  
Financial Management ◽  
Internal Audit ◽  
Unanswered Question ◽  
Public Funds ◽  
The Public ◽  
Common Criteria ◽  
Audit Reports ◽  
And Control

The Law on Budget System stipulates that the head of public funds is responsible for establishing and providing conditions for adequate functioning of internal audit. The Rulebook on Common Criteria and Standards for the Establishment, Functioning and Reporting of the Public Sector Financial Management and Control System stipulates that the head of internal audit reports directly to the head of the user of public funds. The unanswered question is who is the manager of the user of public funds.

SISTEM PENGANGGARAN PENDIDIKAN TINGGI DARI OLD PUBLIC MANAGEMENT MENUJU NEW PUBLIC MANAGEMENT

1970 ◽  
Vol 2 (2) ◽  
pp. 127-142
Author(s):  
A. Budi Santosa
Keyword(s):  
Higher Education ◽  
Financial Management ◽  
Public Management ◽  
Good Governance ◽  
National Development ◽  
Development Planning ◽  
Planning System ◽  
Successful Implementation ◽  
Service Agency ◽  
Legal Entity

Budget implementation in government agencies has not been effective even though legislation has mandated that performance-based budgeting should be implemented gradually starting in 2005. Some researches on budgeting found a disregard for the prerequisites for the successful implementation of performance-based budgeting, which includes participation, competence, and the clear documents and budgeting procedures. In Indonesia, the reform of budgeting begins with the issuance of Act No. 17 of 2003 on State Finance and Act No. 25 of 2004 on National Development Planning System, which is a product of legislation that became a milestone of reform in national planning and budgeting. In universities in Indonesia budget management system changes begins to be applied especially after the implementation of autonomy in the management of higher education institutions, namely since the issuance of Government Regulation on Higher Education as State-Owned Legal Entity (BHMN), Public Service Agency (BLU), even the latter leads to the State University-Owned Legal Entity(PTN-BH). The change of financial management is not without reason, but is intended to more financial management of performance-oriented, transparent and accountable, the estuary of the increasing good governance. Pelaksanaan anggaran di instansi pemerintah selama ini belum efektif, padahal undang-undang telah mengamanatkan bahwa pelaksanaan penganggaran berbasis kinerja hendaknya dapat dilaksanakan secara bertahap mulai tahun 2005. Beberapa hasil penelitian tentang penganggaran menunjukan adanya pengabaian terhadap prasayarat keberhasilan pelaksanaan penganggaran berbasis kinerja, yang antara lain ditentukan oleh faktor-faktor pendukung seperti partisipasi, kompetensi, dan adanya kelengkapan dokumen dan prosedur penganggaran secara jelas. Di Indonesia, reformasi bidang penganggaran diawali dengan terbitnya Undang-undang Nomor 17 Tahun 2003 tentang Keuangan Negara Undangundang Nomor 25 Tahun 2004 tentang Sistem Perencanaan Pembangunan Nasional merupakan produk undang-undang yang menjadi tonggak sejarah reformasi di bidang perencanaan dan penganggaran nasional. Di lingkungan perguruan tinggi Indonesia perubahan sistem manajemen anggaran mulai diterapkan terutama setelah dilaksanakannya otonomi dalam pengelolaan lembaga pendidikan tinggi, yaitu sejak diterbitkannya Peraturan Pemerintah tentang Perguruan Tinggi sebagai BHMN, BLU, bahkan yang terakhir ini mengarah pada PTN-BH. Perubahan arah pengelolaan keuangan tersebut tidak tanpa alasan, namun dimaksudkan agar pengeloaan keuangan lebih berorientasi pada kinerja, transparan dan akuntabel, yang muaranya tentu pada meningkatnya good governance.

Conditions Determining the Success of Public E-Procurement

2012 ◽  
pp. 185-209 ◽  
Author(s):  
Nirmala Dorasamy
Keyword(s):  
Public Management ◽  
Customer Value ◽  
Large Scale ◽  
Systems Approach ◽  
Focal Point ◽  
Successful Implementation ◽  
The Public ◽  
Goods And Services ◽  
Efficiency And Effectiveness ◽  
Procurement System

The dynamic global environment has necessitated governments to adopt a systems approach of integrating suppliers, customers, and information linkages in an endeavor to create and sustain value for public services. The evolution of the concept “the customer is king” has placed the customer foremost in public management thinking. As a result, optimizing customer value in the public domain has become a focal point in managing procurement. The large quantity of public resources used for service delivery points to the importance of efficiency and effectiveness in expenditures as well as accountability. E-Procurement systems provide mechanisms for controlling, simplifying, and automating goods and services from different suppliers. While benefits like stricter control over spending authorization, easier transaction processing and elimination of redundant stock are achieved through automated procurement processes; the viability and success of e-procurement for the public sector is determined by various conditions. The conditions for successful implementation of an e-procurement system are explored as every government activity involves the spending of public monies on goods and services. Any failings in e-procurement practices can create possibilities for large-scale losses through incompetence, waste, and fraud, which directly impact the public.

scholarly journals MERETAS URGENSI AUDIT KINERJA DALAM MENCIPTAKAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA/KABUPATEN

2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Sugimin Sugimin
Keyword(s):  
Evaluation Instrument ◽  
Literature Study ◽  
Internal Auditor ◽  
Policy Makers ◽  
The Public ◽  
Performance Accountability ◽  
Efficiency And Effectiveness ◽  
The Government ◽  
And Control ◽  
Basic Standards

This article explains the urgency of an audits performance (value for money audits) in creating of performance accountability at cityor district government instance. This study was conducted by literature study with reference to a number of previous study and related regulations. The results of the study indicate that performance is a formal evaluation instrument for the government program. It helps to increase the public accountability by providing information concerning the government performance that may not be accessible to the public. The understanding of this concept and its implementation will enable to achieve optimal accountability for the public sector. It is concerned about performance audits centered on economic achievement, efficiency, and effectiveness depend on the existence of regulation, planning, assessment, authorization and control over the use of its resources. It is the responsibility of the public policy makers to establish the arrangements and to ensure that they are functioning appropriately. The responsibility of the internal auditor is to independently verify that execution of activities by policymakers have complied with the basic standards.

scholarly journals The Council of Europe and Control System in Local Self-Government of the Slovak Republic

2016 ◽  
Vol 16 (1) ◽  
pp. 143-152
Author(s):  
Katarína Baničová
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Slovak Republic ◽  
Public Investment ◽  
Control Activity ◽  
The Public ◽  
The Individual ◽  
And Function ◽  
And Control

Summary The control system of the public administration of the Slovak Republic is regulated by several laws, on top of which stands the very Constitution of the Slovak Republic. The control activity is carried out by the authorities that are delegated to carry out checks directly from the Act, whose objective is to determine the objective status of the facts, and the management of financial management and other means of public investment. The main objective of the article was to analyze and present effectivity and function of internal control system in the individual municipality size categories in the Slovak Republic

scholarly journals The Training of Qualified Specialists in the Countries of the Black Sea Region in the Context of Globalization Education Processes

2017 ◽  
Vol 7 (2) ◽  
pp. 76-80
Author(s):  
Inna Sheludko
Keyword(s):  
Higher Education ◽  
Black Sea ◽  
The Black Sea ◽  
Education Development ◽  
Black Sea Region ◽  
The Public ◽  
Management Approaches ◽  
Management Functions ◽  
Tools And Techniques ◽  
And Control

Abstract The article presents the trends in higher education development in the countries of the Black Sea region, namely, historical, methodological, methodical and technological, which determine the objective and subjective connections and relationships that are common to the system of higher pedagogical education of the countries under study and define persistent pursuit of modernization and transformation of the nature, content, structure, functions, ways of management approaches to the education process, forms, methods, tools and techniques of teaching students. The trends in the public-authoritarian model of higher education have been revealed. It has been found out that the leading trend in Ukraine and other countries of the Black Sea is the governance and financing of future teachers with appropriate management functions and control that significantly affects the organizational structure of higher education. The features of a modern system of higher pedagogical education in the Black Sea region are the system of higher education institutions; main directions of modern reforms in higher education; functioning of leading universities that prepare teachers, their types, characteristics of structural units, students. According to the areas in development of higher pedagogical education in the Black Sea region, we have divided the trends into four groups: historical, methodological, methodical, technological, that are top priority for education systems.

scholarly journals The Impact of Covid-19 on Higher Education: A Review on the Moroccan Case

2021 ◽  
Vol 7 (5) ◽  
pp. 17-26
Author(s):  
Belhassan Khaoula ◽  
Azegagh Jalal
Keyword(s):  
Higher Education ◽  
Developing Countries ◽  
Financial Management ◽  
Research Funding ◽  
Scientific Research ◽  
Education Sector ◽  
Normal Functioning ◽  
Research Mission ◽  
Skilled Workforce ◽  
The Impact

The period 1999-2009 was considered as “the decade of education” in Morocco because of the main projects of the overhaul of the education system launched during this period. This period has seen profound reforms which affected the organization, pedagogy, and financial management of Moroccan universities to improve their performances and to offer the market a skilled workforce. In March 2020, Morocco recorded the first positive cases of Covid-19. Following this situation and in interaction with the international circumstances, the country has embarked on an anticipatory strategy to limit the spread of this new virus through confinement that lasted from March 20 to July 10, 2020, influencing the normal functioning of most sectors and disrupting the strategies of all sectors of activity. The higher education sector has not escaped the effects of the pandemic. Through this article, we wonder about the impact of covid-19 on Moroccan higher education, scientific research, and currents project launched in this sector. We found that the learning process in universities was the most negatively impacted by the pandemic, at the same time, the scientific research mission saw improvements in publications and research funding during the crisis. Finally, the article highlights lessons from this pandemic for the Moroccan higher education sector, which could be illustrative for other developing countries.

Challenges in the deployment of LSS in the higher education sector

2015 ◽  
Vol 64 (6) ◽  
pp. 893-899 ◽  
Author(s):  
Jiju Antony
Keyword(s):  
Higher Education ◽  
Lean Six Sigma ◽  
Visionary Leadership ◽  
Primary Data ◽  
Content Type ◽  
The Public ◽  
Fortune 500 Companies ◽  
Efficiency And Effectiveness ◽  
Total Failure ◽  
Staff Engagement

Purpose – Although Lean Six Sigma (LSS) has been widely accepted today by more than 70 per cent Fortune 500 companies, its applications in the public sector are not widely observed and reported due to a number of challenges. The purpose of this paper is to present some of the fundamental challenges in the deployment of LSS within the higher education (HE) context. Design/methodology/approach – The author uses primary data in the form of opinions or viewpoints from leading academics and parishioners around the world. The viewpoints were collected carefully to have a good balance between the leading academics and the LSS practitioners. Findings – The challenges of LSS implementation in HE can be classified into three categories: organisational, technical and individual challenges. Lack of visionary leadership for LSS journey from top management team in the HE sector makes the deployment a total failure. The difficulty of defining and measuring quality in a HE setting along with collecting relevant and accurate data can be an immense technical challenge in any university sector. Moreover the lack of staff engagement, full academic freedom and autonomy will be a personal challenge for those who are involved in the business process improvement initiative such as LSS. Research limitations/implications – Due to limited time constraints, the number of people participated in the study was relatively small. However, the author argues that this study can provide a good foundation to various researchers and practitioners in further exploring the challenges in the implementation and deployment of LSS in any HE setting. Practical implications – The findings of the study can be very useful to those who get involved in the application of LSS principles for improving the efficiency and effectiveness of HE processes. Originality/value – This paper makes an attempt to reveal some of the rudimentary challenges in the deployment of LSS within the HE setting. These challenges should be taken into account when any HE sector embarks on the LSS initiative.

Make Do and Mend: Exploring Gene Regulation and CRISPR through a FEAT (Future Emerging Art and Technology) Residency with the MRG-Grammar Project

Leonardo ◽  
2019 ◽  
Vol 52 (1) ◽  
pp. 66-67 ◽  
Author(s):  
Anna Dumitriu ◽  
Sarah Goldberg
Keyword(s):  
Gene Regulation ◽  
Antimicrobial Resistance ◽  
Emerging Technologies ◽  
Scientific Research ◽  
Cutting Edge ◽  
The Public ◽  
Art And Technology ◽  
The Creation ◽  
And Control

This article documents the artistic research the author undertook for FEAT (Future Emerging Art and Technology) residency. It describes her collaboration with the MRG-Grammar consortium and the creation of an artwork that involved editing the genome of a bacterium using CRISPR to reflect on issues related to antimicrobial resistance, biohacking and control. The article explores the author’s methodology and describes the benefits of long-term embedded residencies to create artworks that are deeply engaged with emerging technologies with a view to enable the public to access the concepts and implications of cutting-edge technologies and scientific research through an artistic lens.

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