Implikasi Managing Asset Kinerja Keuangan Sektor Publik Laporan Keuangan Pemerintah Daerah Provinsi Sulawesi Tenggara
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Implikasi Managing Asset Kinerja Keuangan Sektor Publik Laporan Keuangan Pemerintah Daerah Provinsi Sulawesi Tenggara
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Author : Azaluddin
language : id
Publisher: Rena Cipta Mandiri
Release Date : 2023-02-28
Implikasi Managing Asset Kinerja Keuangan Sektor Publik Laporan Keuangan Pemerintah Daerah Provinsi Sulawesi Tenggara written by Azaluddin and has been published by Rena Cipta Mandiri this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-02-28 with Business & Economics categories.
Pendanaan bagi suatu perusahaan merupakan suatu hal yang penting.Perusahaan yang berkembang selalu memerlukan pendanaan untuk pembelian aset-aset baru.Peningkatan dalam aset biasanya mendorong manajemen untuk menambah pendanaan baru. Peningkatan dalam profitabilitas dapat menambah keyakinan bagi perusahaan untuk bertumbuh, yang mana pertumbuhan perusahaan juga dapat mendorong perusahaan untuk melakukan pendanaan tambahan. Faktor peningkatan dalam likuiditas juga dapat memberi tambahan keyakinan bagi perusahaan dalam hal kemampuan perusahaan untuk melunasi kewajibannya.Hal inipun dapat menjadi dasar pertimbangan bagi perusahaan yang sedang merencanakan pendanaannya.Terdapat dua bentuk sumber pendanaan bagi perusahaan, yaitu bentuk utang dan bentuk ekuitas. Apapun bentuk pendanaan yang dipilih perusahaan, akan dapat mempengaruhi struktur leveragenya. Tentu sesungguhnya ada banyak faktor yang dapat mempengaruhi tingkat leverage perusahaan, tetapi studi ini hanya akan menguji pengaruh peningkatan dalam aset, peningkatan dalam profitabilitas dan peningkatan dalam likuiditas. (Anonim, 2014: 459-474).
Guide To Implementing Accrual Accounting In The Public Sector
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Author : Ms.Suzanne Flynn
language : en
Publisher: International Monetary Fund
Release Date : 2016-08-05
Guide To Implementing Accrual Accounting In The Public Sector written by Ms.Suzanne Flynn and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-05 with Business & Economics categories.
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Managing Government Expenditure
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Author : Salvatore Schiavo-Campo
language : en
Publisher:
Release Date : 1999
Managing Government Expenditure written by Salvatore Schiavo-Campo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Budget categories.
This is a comprehensive manual, based on a sound conceptual foundation but with a deliberate operational thrust, covering the entire public expenditure management cycle--from multiyear expenditure programming and budget formulation through budget execution, audit, and evaluation.
Public Expenditure Analysis
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Author : World Bank
language : en
Publisher: World Bank Publications
Release Date : 2005
Public Expenditure Analysis written by World Bank and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Expenditures, Public categories.
Focuses on the public sector in developing countries. Provides tools of analysis for discovering equity in tax burdens as well as in public spending and judging government performance in its role in safeguarding the interests of the poor and disadvantaged. Outlines a framework for a rights-based approach to citizen empowerment - in other words, creating an institutional design with appropriate rules, restraints, and incentives to make the public sector responsive and accountable to an average voter.
Monetary And Financial Statistics Manual And Compilation Guide
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Author : Mr.Jose M Cartas
language : en
Publisher: International Monetary Fund
Release Date : 2017-11-09
Monetary And Financial Statistics Manual And Compilation Guide written by Mr.Jose M Cartas and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-09 with Business & Economics categories.
This edition of Monetary and Financial Statistics Manual and Compilation Guide (Manual) updates and merges into one volume methodological and practical aspects of the compilation process of monetary statistics. The Manual is aimed at compilers and users of monetary data, offering guidance for the collection and analytical presentation of monetary statistics. The Manual includes standardized report forms, providing countries with a tool for compiling and reporting harmonized data for the central bank, other depository corporations, and other financial corporations.
Fiscal Decentralization
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Author : Peter Friedrich
language : en
Publisher:
Release Date : 2004
Fiscal Decentralization written by Peter Friedrich and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with categories.
Manual On Fiscal Transparency
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Author : International Monetary Fund. Fiscal Affairs Department
language : en
Publisher: International Monetary Fund
Release Date : 2001
Manual On Fiscal Transparency written by International Monetary Fund. Fiscal Affairs Department and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
In preparing the Manual, a number of points have been taken into account. First, the Code is being implemented on a voluntary basis. To promote an appreciation of the rationale for the Code, and an understanding of its fiscal transparency requirements, the Manual sets out in detail the principles and practices included in the Code. However, because of the complexity of fiscal management systems, the Manual does not provide comprehensive directions on how all the good practices are to be put in place. Instead, it contains numerous references and website addresses that can assist with the practical implementation of the Code. Second, fiscal transparency is only one aspect of good fiscal management, and care is needed to distinguish fiscal transparency from two other key aspects, namely the efficiency of fiscal policy, and the soundness of public finances. Third, diversity of institutional backgrounds and capacity constraints to improving fiscal management are clearly recognized. For this reason, the Code is not a best practice standard. Rather, it is a set of good practices that can be implemented by most countries over the medium to longer term.
Central Bank Policy
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Author : Perry Warjiyo
language : en
Publisher: Emerald Group Publishing
Release Date : 2019-07-25
Central Bank Policy written by Perry Warjiyo and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-07-25 with Business & Economics categories.
Central Bank Policy: Theory and Practice analyses various policies, theories and practices adopted by central banks, as well as the institutional arrangements underlying the principles of good governance in policy-making. It is the first book to comprehensively discuss the latest theories and practices of central bank policy.
It S Even Worse Than You Think
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Author : David Cay Johnston
language : en
Publisher: Simon and Schuster
Release Date : 2018-01-16
It S Even Worse Than You Think written by David Cay Johnston and has been published by Simon and Schuster this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-16 with Political Science categories.
New York Times Bestseller The Trump administration is remaking the government. It's Even Worse Than You Think: What the Trump Administration Is Doing to America tells us exactly how it is making America worse again. Bestselling author and longtime Trump observer David Cay Johnston shines a light on the political termites who have infested our government under the Trump Administration, destroying it from within and compromising our jobs, safety, finances, and more. No journalist knows Donald Trump better than David Cay Johnston, who has been following him since 1988. It's Even Worse Than You Think: What the Trump Administration Is Doing to America goes inside the administration to show how the federal agencies that touch the lives of all Americans are being undermined. Here is just some of what you will learn: The Wall. Mexican President Enrique Pena Nieto told President Trump that Mexico will never pay for the border wall. So, Trump is proposing putting a tariff on Mexican imports. But a tariff will simply raise the price of Mexican goods in the US, meaning American consumers will end up paying for the wall—if it ever gets built. Climate Change. Welcome to the new EPA, run by Scott Pruitt, a lawyer who has spent much of his career trying to destroy the agency he now heads. Secrecy reigns at the new EPA because Pruitt meets with industry executives to find out which clean air and clean water provisions they most want to roll back, and keeps staffers in the dark to make sure these pro-pollution plans don’t leak prematurely. Stocking the Swamp. Contrary to his promise to “drain the swamp” in Washington, DC, Trump has filled his cabinet with millionaires and billionaires, from Treasury Secretary Steven Mnuchin, a Goldman Sachs and hedge fund veteran who made much of his fortune foreclosing on homeowners to billionaire heiress Education Secretary Betsy DeVos, who has already put the interests of bankers ahead of debt-burdened students and their families. The Kleptocracy. Under Donald Trump conflict of interest is passé. When Trump isn’t in Washington, he stays at one of his properties, where the taxpayers pick up the tab for staffers, Secret Service, and so on, all at full price. And back in Washington, everyone now knows that the Trump International Hotel is the only place to stay if you want to do business with the administration. Meanwhile sons Donald Jr. and Eric run an eyes-wide-open blind trust of Trump holdings to avoid the appearance of conflict of interest—but not the reality.
Making Schools Work
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Author : Barbara Bruns
language : en
Publisher: World Bank Publications
Release Date : 2011
Making Schools Work written by Barbara Bruns and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Education categories.
"This book is about the threats to education quality in the developing world that cannot be explained by lack of resources. It reviews the observed phenomenon of service delivery failures in public education: cases where programs and policies increase the inputs to education but do not produce effective services where it counts - in schools and classrooms. It documents what we know about the extent and costs of such failures across low and middle-income countries. And it further develops the conceptual model posited in the World Development Report 2004: that a root cause of low-quality and inequitable public services - not only in education - is the weak accountability of providers to both their supervisors and clients.The central focus of the book, however, is a new story. It is that developing countries are increasingly adopting innovative strategies to attack these problems. Drawing on new evidence from 22 rigorous impact evaluations across 11 developing countries, this book examines how three key strategies to strengthen accountability relationships in developing country school systems have affected school enrollment, completion and student learning. The book reviews the motivation and global context for education reforms aimed at strengthening provider accountability. It provides the rationally and synthesizes the evidence on the impacts of three key lines of reform: (1) policies that use the power of information to strengthen the ability of clients of education services (students and their parents) to hold providers accountable for results; (2) policies that promote school-based management?that is increase schools? autonomy to make key decisions and control resources, often empowering parents to play a larger role; (3) teacher incentives reforms that specifically aim at making teachers more accountable for results, either by making contract tenure dependent on performance, or offering performance-linked pay. The book summarizes the lessons learned, draws cautious conclusions about possible complementarities across different types of accountability-focused reforms if they are implemented in tandem, considers issues related to scaling up reform efforts and the political economy of reform, and suggests directions for future work."