Capital Budgeting and Improvement Process

Khan, Aman

doi:10.1007/978-3-030-19226-6_8

Cited by 2 publications

(3 citation statements)

References 1 publication

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“…Planning an income budget is an important thing that must first be done by the government before determining the size of the expenditure budget, this has been regulated in the statutory provisions that every expenditure budgeted must be supported by the certainty of the availability of revenue in sufficient amounts (Adie, 2019;Khan, 2019;Wong, 2006). Revenue planning to determine the level of financial capacity of the government in providing public services, implementing budget allocation and distribution policies, as well as determining budget surplus / deficit policies, and determining the direction of budget financing policies.…”

Section: Discussionmentioning

confidence: 99%

“…Capital expenditure is the costs incurred for the purchase of capital goods used in carrying out government activities, including the purchase of land, the purchase of machinery and equipment, construction of buildings, roads, installations, networks and other fixed assets (Khan, 2019). Capital expenditures undertaken by local governments will affect regional economic growth.…”

Section: Introductionmentioning

confidence: 99%

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The Efficiency and Effectiveness of capital expenditure in the Province of South Sulawesi

Sahade

2020

j. il.adm.publik.

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This study aims to describe the efficiency and effectiveness of capital expenditure in the Province of South Sulawesi. To study this problem, ex post facto research is used. The data type uses secondary data for 2009-2013 time brackets. Data collection techniques using study documentation. Based on the results of the study found that the amount of indirect expenditure still dominates the regional expenditure allocation. While indirect spending is consumptive, while direct expenditure tends to be both short-term and long-term investment. Based on the results of the analysis during 2009-2013 which uses the consumption approach rather than the production approach. But this approach produces growth, but it is short-term and volatile. Overall, based on the profile of expenditure allocation, it can be said that the implementation has not been carried out efficiently and effectively. In the future, it is expected that the Regional Government of South Sulawesi Province can increase the allocation of direct expenditure so that there is a balance with indirect spending, so that conditions in the long run are very beneficial because it increases the overall welfare of the community quickly and sustainably.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

The Efficiency and Effectiveness of capital expenditure in the Province of South Sulawesi

Sahade

2020

j. il.adm.publik.

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“…Bahri et al, (2022) also found the same results found that size positive effect on the company's financial performance. Therefore, a hypothesis can be drawn that: H5: Firm size significantly influences the return on assets Capital Expenditure and Financial Performance According to Khan (2019), capital expenditure is the cost incurred for the purchase of capital goods used in carrying out business activities, such as the purchase of land, the purchase of machinery and equipment, the construction of buildings, roads, installations, networks, and other fixed assets. Another definition is presented by Anggraini and Tirtawati (2021) capital expenditure can be explained as any expenses for fixed assets that provide benefits for the long term or exceed the current operating period.…”

Section: Firm Size and Financial Performancementioning

confidence: 99%

The Determinants of Financial Performance at Food and Beverage Companies in the Indonesia Stock Exchange

Muchdiarti,

Hady,

Nalurita

2023

IJSSHR

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This study was aimed to analyze the factors that influence the performance of food and beverage companies on the Indonesia Stock Exchange. The data used in this study are secondary data sourced from the financial statements of food and beverage companies during the 2017-2022 period. The research sample was determined using purposive sampling with a total sample of 18 companies from 84 companies listed on the Indonesia Stock Exchange in 2022. Data were analyzed using descriptive statistical analysis and panel data regression analysis processed with E-Views 10. The results of the analysis found that the best regression model was the fixed effects model and it was known that institutional ownership and capital loans negative effect on financial performance. In addition, research also found that attention distraction has an effect on purchase intention and consumer loyalty. Other results also found that the ratio is fast, asset turnover ratio and company size has no effect on company performance. To improve company performance, it is necessary to minimize institutional share ownership, ensure a balance in the composition of debt and assets as business capital and be more careful in expanding assets.

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Capital Budgeting and Improvement Process

Cited by 2 publications

References 1 publication

The Efficiency and Effectiveness of capital expenditure in the Province of South Sulawesi

The Efficiency and Effectiveness of capital expenditure in the Province of South Sulawesi

The Determinants of Financial Performance at Food and Beverage Companies in the Indonesia Stock Exchange

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