New Approaches in Public Budgeting

İpek, Elif Ayse Sahin

doi:10.5772/intechopen.82371

Cited by 3 publications

(3 citation statements)

References 11 publications

(9 reference statements)

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…d) Efisiensi: Mencapai penggunaan sumber daya keuangan secara efisien untuk mengoptimalkan hasil. e) Efektivitas: Mencapai tujuan pembangunan dan memberikan pelayanan publik yang efektif (English et al, 2005;Freeman et al, 1999;İpek, 2018;Miller, 1994;Rafuse, 1991).…”

Section: Literatur Framework Manajemen Keuangan Pemerintah Daerahunclassified

Peran Sistem Informasi dalam Meningkatkan Kualitas Audit Keuangan Pemerintah Daerah

Kurniawan

2024

Ekonomis

View full text Add to dashboard Cite

This study aims to examine the role of Information Systems (SI) in improving the quality of audits of local government financial statements. Audit of local government financial statements is a critical process in evaluating public finances and ensuring the reliability of financial information and compliance with applicable regulations. In recent years, the use of SI has become an important factor in improving audit quality by strengthening the efficiency, effectiveness, and accuracy of the audit process. A review of the literature reveals that the use of SI in auditing local government financial statements provides significant benefits. First, automation of the audit process using SI replaces error-prone manual tasks, thereby increasing audit efficiency. Second, SI facilitates efficient data collection and analysis, allowing auditors to access more accurate and comprehensive financial information. Third, SI strengthens internal supervision through real-time monitoring of financial activities and early detection of risks or policy violations. Finally, SI also provides protection against the security and integrity of sensitive data in auditing practices. However, the use of SI in auditing local government financial statements is also faced with challenges. These challenges include limited resources, complexity of system integration, security of sensitive data, and the need for increased auditor competence in understanding and using SI effectively. Through this research, it is hoped that a deeper understanding of the role of SI in improving the quality of audits of local government financial statements can be obtained. The results of this study can provide practical guidance and recommendations for auditors and local governments in making optimal use of SI, as well as overcoming challenges that may arise. Thus, it is expected that the practice of auditing local government financial statements can be more effective, accurate, and transparent, as well as provide significant benefits in public financial management.

show abstract

Section: Literatur Framework Manajemen Keuangan Pemerintah Daerahunclassified

Peran Sistem Informasi dalam Meningkatkan Kualitas Audit Keuangan Pemerintah Daerah

Kurniawan

2024

Ekonomis

View full text Add to dashboard Cite

show abstract

“…Organizational managers and policymakers use the budget for accountability and decision-making purposes. Budgeting is a process that involves the allocation of resources to the objectives of a given entity or a strategic plan (İpek, 2018;Brusca & Labrador, 2016). The distribution of resources to a policy can influence various policy aspects.…”

Section: Introductionmentioning

confidence: 99%

Public Budgetary Process

Shawe¹

2023

AJIBM

View full text Add to dashboard Cite

An analytic framework is proposed to assess budgets across a series of dimensions, including whether it instills aggregate fiscal discipline, facilitates strategic prioritization of expenditures, and encourages effective and efficient use of budgeted resources, offering budgetary stability. The process should be transparent and timely and support public awareness and participation. This framework evaluated the U.S. budget, considering both areas of systematic inefficiency while reviewing the history of budget reforms. When fiscal policies and medium-term budgetary objectives are debated in Congress, budget strategies and policies are "owned" more widely. However, more active participation by the legislature runs the risk that fiscal discipline deteriorates. In addition, ethical codes within public budgeting demonstrate the need for a professional ethic that fosters an expanded sense of role responsibility. The report asserts that responsible budgeting decisions must be tied to understanding how administrative activities affect collective welfare. Instead, priority setting in the federal bureaucracy resembles the market situation of nineteenth-century capitalism where aggressive "policy entrepreneurs", unequal in talent and resources, struggle to build and sustain support for their programs. Finally, the competition between policies is both reflected in and promoted by the budgetary process.

show abstract

“…The greedy techniques have used in cooling system which lead to fast elevation of temperature on other system components. This proposal causes considerably suboptimal performance over increased durations of phone activity [9]. Different passive thermal management schemes are conversed for a high power component in a handheld electronic device [10].…”

Section: Introductionmentioning

confidence: 99%

External Portable Cooling System for Mobile Phones

Chaitanya¹,

Gaikwad²,

Hyder³

et al. 2022

SMSJ

View full text Add to dashboard Cite

Basically, a cooler word depicts the meaning of cool or relief from heat. Same as above a phone cooler cool down the phone or gives relief from heat which is radiated due to continuous use of phone. The working principle of the cooler is so easy to understand. Now- a-days power dissipation levels in mobile phones are continue to increase due to gaming, higher power apps and increased functionality associated with internet. With this power dissipation level, products such as mobile phones will require active cooling to ensure that the comfort and reliability perspectives. The current cooling methodologies of natural convection and radiation limit the power dissipation within a mobile phone to between 1-2 w depending on size. In this paper, the external portable mobile phone cooling system has proposed. This system does not need any changes in designing of mobile phone. It can be used for any types of mobile phone. The proposed cooling system is portable and reliable in cooling phones. The result of this project shows up to phone heating can be controlled in any condition without any external higher power source.It has very less limitations. If the model is connected to phone to provide input power to it the fan and cool it, it will result in drainage of battery of phone. It will not so comfortable to use it for long time less than two hours.

show abstract

New Approaches in Public Budgeting

Cited by 3 publications

References 11 publications

Peran Sistem Informasi dalam Meningkatkan Kualitas Audit Keuangan Pemerintah Daerah

Peran Sistem Informasi dalam Meningkatkan Kualitas Audit Keuangan Pemerintah Daerah

Public Budgetary Process

External Portable Cooling System for Mobile Phones

Contact Info

Product

Resources

About