MANAJEMEN PEMBIAYAAN OPERASIONAL BOARDING SCHOOL PUTRA DARUL HIKAM DAGO GIRI BANDUNG

This paper aims to reveal the management of education financing at the Putra Darul Hikam Dago Giri boarding school Bandung. This study uses a qualitative method with the type of field research. The results showed that the education financing management at the Putra Darul Hikam Dago Giri boarding school Bandung, includes: Planning based on the evaluation of the previous year's budget, which was carried out by the Treasurer, Head of Bureau II and Head of Boarding school approved by the college director. Sources of funding are obtained from guardians of students, boarding, donors and foundations. Financing management includes entry and exit costs which include personnel, non-personnel and investment costs. Operational budget supervision is carried out by the Head of Bureau II and the Director of Darul Hikam College. Financial reports are carried out by two parties, namely by the foundation through the Darul Hikam college and by the chairman of the Boarding which is called the Balanced Scorecard (BSC) system.

Policy Implementation: Study on the Case of Protection of Women and Children in Makassar City

This study aims to describe and analyze the implementation of protection policies for women and children in Makassar City. This study uses a qualitative design and case study strategy to explain the implementation of policies for protecting women and children in the Makassar City of Makassar. Data collection techniques used were observation, depth-interviews, and documentation. The data processing technique used is data reduction through data categorization and classification. Based on the results of research on the implementation of policies on the protection of women and children in the Office of Women's Empowerment and Child Protection, Makassar City is still not optimal. This is caused by the accuracy of the budget allocation, even though it is in accordance with the program prepared but not yet in accordance with the existing budgetary needs. Internal public support, especially community shelters, is still low and depends on the operational budget of the operational budget of the APBD, another weakness lies in the ability of the executive officer to evaluate the community shelter who are not active and the ability to convince the private sector and donor agencies. It is recommended to strengthen the institutions responsible for implementing policies on the protection of women and children, especially P2TP2A, TRC and community shelters in the form of budget availability, supporting facilities and technical authority in collaboration and innovation.

EU's Africa framework will focus on global competition

Subject EU-Africa development framework. Significance The Africa-EU relationship is at a crucial stage with a new trade and development treaty with the Africa, Caribbean and Pacific (ACP) Group of States set to be finalised by October. Simultaneously, the EU is confirming its own Multiannual Financial Framework (MFF), which will govern its operational budget from 2021-27. The Neighbourhood, Development and International Cooperation Instrument (NDICI) within the MFF prioritises global competition with China and other rising powers. Impacts The Alliance will seek to build a European reputation for honest business dealings as it pushes forward European investments. The EU will try capitalising on recent ill feeling towards China over hesitancy on debt forgiveness, selling itself as a preferred partner. Civil society groups will grow more vocal about Alliance projects' impact on communities' access to land, and wider ecological integrity.

ANALISIS ANGGARAN DAN PENGENDALIAN BIAYA TERHADAP PENINGKATAN EFISENSI BIAYA

A company needs a perfect and good planning for preparing a start at the company activites. A good planning need to give a good feed back that could give a trigger for an appearence of a conductive good working atmosphere from the budget. A good company must be able to make a sistematic and infomative budge calculation that help management on controling the costs. This research purpose is to know how a company make their operational budget and to know how a company control every deviantions that happens from practice. The company that the writer studied is PT. Lieyantra Sukses Mandiri. To get to know the role of a budget as a company operational cost control device, the writer is using analysis report form or a simple analysis deviantion that compare between budget and the realization, where the deviantion of a operational budget on budget stations found. But, in this case there’s no increase on the company income so that the company go through a smaller income compare from the last year. The decision that the company make on implementing company activities has a huge effect on the company income even outcome, therefore before making a decision, first the management had to make a good planning. The budget that has been set should be set as expected, because of the lack of control from the management against the realization therefore a deviantion that adverse the company happened.Keywords : Budget analysis, Budget control

ANALISA ANGGARAN DAN REALISASI DENGAN METODE VARIANS TERHADAP LAPORAN LABA RUGI (Studi Kasus pada PT. J Darmawan Venture Capital)

The purpose of this study was to determine how the operating budget budgeting income consisting of revenues, expenses , and net income (loss) .In practice, only the operating budget prepared by the realization last year's budget , the activities to be carried out and the predictions / assumptions that would come to cause significant variance in the number and the lack of evaluation for the problem. Evaluations are made to the budgeting process and the cause of the difference . It can also be done to determine the difference is still within the control of management of the company or not.The main thing of this study were ( 1 ) Identify the budgetary process at PT. J Darmawan Venture Capital , ( 2 ) analyzing the causes of the difference in the operational budget PT. J Darmawan Venture Capital , and ( 3 ) Evaluate the management control of PT . J Darmawan Venture Capital for the difference in the operating budget .Data used in this study is primary data and data secondary . The primary data obtained from interviews with financial managers and the financial staff PT. J Darmawan Venture Capital . Secondary data were obtained from official documents data collection owned by PT. J Darmawan Venture Capital associated with the financial data in the form of operating budget ( income and expenses ) and its realization in 2011-2013 as well as theoretical materials such as literature , textbooks , reference , and information relevant to the operational budget will be used as the basis and foundation guidelines think this study. The method used is quantitative descriptive analysis and analysis of variance.The result of research shows that one of the controlling process is analysing variance by compare budgeting and realize that we know the favourable variance or unfavourable variance and corrected if we were need. The use budget must be followed wih deppen variance analysing in order to find out the cause of tendency so that in the future we can take the step that we need to minimize unfavourable variance.Keywords : budgetting , income statement , analysis of variance

Analisis Optimalisasi Anggaran Penjualan dalam Peningkatan Kinerja Perusahaan

Operational budget is a budget to prepare corporate income, where operating budget consists of revenue and expenditure for the company itself mendaptkan a net profit corporation. So also in this study aims to provide an overview of the implementation of the budget as a tool of management control in PDAM Pematangsiantar. The company has established operating budget is quite relevant in accordance with the previous year's evaluation to benchmark maketh ato size for a specified budget. Where the income and expenses incurred in 2011 and 2012 looks a distinguish between the realization set budget. It is caused by the presence of certain programs that have not been fully terlakasna and other factors such as inflation and rising budgetary capacities and volumes that were previously budgeted smaller apparently greater realization. So this led to an increase in budget and affect the realization

PENGEMBANGAN POS PENYULUHAN DESA: Studi Eksperensial Posluhdes di Desa Pattallassang, Kecamatan Tompobulu, Kabupaten Bantaeng

This research was taking in Pattallassang Village, Tompobulu Sub-distric, Bantaeng District with agrosystem case that is the act of growing and reinforcement the Post of Rural Extention (Posluhdes). The aim of this research to analyze the problem, target and the action to the act of growing and reinforcement of the Posluhdes in The Pattallassang Village, Tompobulu Subdistricy, Bantaeng District. This research used participatory action research method, the researcher activly involve with the informan to comprehend the situation, identify the problem, decide the target and formulate the actions that will take by the board of the Posluhdes. The result of the research showed the primary problems that deal the Posluhdes organitation not working appropriate by the functions yet. This main problem because there are some farmers still push Posluhdes, there is not administration equipment yet, the structure of organization is not represent all of the commodity, and there are not all of the parmers activly invlove in the formulation process of vision and mission. This main problems effecting that the Extentions program in village level is not yet. Based on the problems faced, then formulated the act of development the Posluhdes that is doing sosialitation, increase the tool and infrastructure, prepare operational budget to the organitation, evolving structure and doing sosialitation vision and mission Posluhdes.Keywords: post rural extension; development.

Developing Payment for Ecosystem Services Scheme on Pari Island Kepulauan Seribu

Pari Island is a tourism area and the number of tourists has increased each year. It decreases the quality of the coastal ecosystem. However, major funding is required to maintain the quality. This study using literature review explains the value of ecosystem services and the PES scheme. The total willingness to pay, that explains the value of ecosystem services, is higher than operational budget. It indicates PES scheme can be used as an alternative way to cover operational cost. The PES scheme that can be implemented on Pari Island is between local forum as ecosystem services provider and tourists of Pari Island as user. This research contributes to the development of PES to protect the coastal ecosystem of Pari Island. This study also informs the importance of beach for Pari Island and the great negative economic impact if the beach is damage.

Analysis of the patient occupancy rate (BOR), operational cost budget and activity ratio on financial performance based on income capability of PNBP covering operational cost of public service agency (BLU) of DKI Jakarta provincial hospital.

The purpose of this research is to know the influence of activity, operational cost budgeting, and bed occupancy rate on financial performance based on ability of (PNBP) revenue to cover operating cost public service agency hospital. This study aims to determine the effect of patient occupancy rate (BOR), operational budget and activities of financial performance is based on the ability of non-tax revenue to cover operating costs hospital public service agencies in the province of Jakarta period 2011-2015. Descriptive analysis showed that: (a) the value of BOR at Hospital studied quite well with a range of over 60%, (b) the absorption of operational budget is considered quite efficient because it has a small difference from the budget, (c) the ratio of activity with time measurement average receivables collectible on average figures, The results of this study indicate that patient occupancy rate (BOR), and Budget operasionalof positive and significant impact on the financial performance Hospital General Services Agency activity while variable does not affect the financial performance of the Hospital