Planning, Implementation, and Control of Management Accounting in the Public Sector

Kusmiati, Eti; Ungkari, Marti Dewi; Basit, Acep Abdul

doi:10.2991/aebmr.k.200522.041

Cited by 2 publications

(1 citation statement)

References 4 publications

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“…Financial management is a tool used by a company to determine how well the company's funds and profits are managed (Kusmiati et al, 2020). The company was founded with the aim of one of them to obtain maximum profits (Jensen, 2002).…”

Section: Literature Reviewmentioning

confidence: 99%

The Effect of Return on Assets to Profit Growth of Perumda BPR Garut

Siti Nurhaida,

Nurhasanah

2022

JISORA

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This research is motivated by changes in profit growth that are still unstable at Perumda BPR Garut, which tend to be high and fluctuate in company activities. Return on Assets (ROA) can be a factor driving profit growth. This study aims to determine the influence of ROA on Profit Growth at Perumda BPR Garut. The data used in this study comes from the financial services authority. In using the data, the researcher uses a quantitative method where the researcher focuses on the analysis of causal relationships. The data taken is in the form of secondary data. Data collection techniques were carried out in this study using documentation and a literature study with descriptive and statistical data analysis. The results of this study indicate that during the 2015-2021 period, ROA and Profit Growth at Perumda BPR Garut fluctuated. Tests carried out using simple linear regression resulted in a relationship correlation value of return on asset is interpreted to have a strong relationship level toward profit return at Perumda BPR Garut. With a coefficient of determination of 0.748, this value implies that the effect of return on assets on profit growth is 74.8%, while the remaining 25.8% is influenced by other variables not examined. Keywords: Return on Assets; Profit Growth; Financial Management

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Section: Literature Reviewmentioning

confidence: 99%

The Effect of Return on Assets to Profit Growth of Perumda BPR Garut

Siti Nurhaida,

Nurhasanah

2022

JISORA

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Current issues of accounting and management accounting in medical budgetary institutions

Tchaikovskaya

2023

Accounting in Healthcare

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In modern conditions of the functioning and development of the Russian economy, as well as modernization in many aspects of the work of medical budgetary institutions, requirements are imposed regarding the reliability, relevance and objectivity of economic information. The relevance of the research topic is due to the need for changes in the healthcare sector, the success of which is impossible without the use of accounting and management accounting and effective planning and budgeting systems. Management of the healthcare sector is the focus of special attention of the government, whose decisions ultimately determine the features of the forms and methods of management, regulation and budgetary support that have developed today. This article is devoted to current issues of accounting and management accounting in medical budgetary institutions. The following methods were used in the research: analysis and synthesis, comparison, logical approach, systematic approach, method of analogies. As a result of the research, this article examined the need to develop management accounting in medical budgetary institutions along with accounting and revealed the main stages of its organization. It is concluded that for the effective operation of the institutions under consideration in modern economic conditions, a well-functioning management accounting system is necessary. The research results will be of interest to a wide range of readers and practitioners in the field of accounting and management accounting, as well as the scientific community involved in health research. Also, the results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accounting departments of all modern organizations (including healthcare). In modern conditions of the functioning and development of the Russian economy, as well as modernization in many aspects of the work of medical budgetary institutions, requirements are imposed regarding the reliability, relevance and objectivity of economic information. The relevance of the research topic is due to the need for changes in the healthcare sector, the success of which is impossible without the use of accounting and management accounting and effective planning and budgeting systems. Management of the healthcare sector is the focus of special attention of the government, whose decisions ultimately determine the features of the forms and methods of management, regulation and budgetary support that have developed today. This article is devoted to current issues of accounting and management accounting in medical budgetary institutions. The following methods were used in the research: analysis and synthesis, comparison, logical approach, systematic approach, method of analogies. As a result of the research, this article examined the need to develop management accounting in medical budgetary institutions along with accounting and revealed the main stages of its organization. It is concluded that for the effective operation of the institutions under consideration in modern economic conditions, a well-functioning management accounting system is necessary. The research results will be of interest to a wide range of readers and practitioners in the field of accounting and management accounting, as well as the scientific community involved in health research. Also, the results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accounting departments of all modern organizations (including healthcare).

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Planning, Implementation, and Control of Management Accounting in the Public Sector

Cited by 2 publications

References 4 publications

The Effect of Return on Assets to Profit Growth of Perumda BPR Garut

The Effect of Return on Assets to Profit Growth of Perumda BPR Garut

Current issues of accounting and management accounting in medical budgetary institutions

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