Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh. This research examines the capital because the government size, rebudgeting, previous year cash balance, and budget absorption on end-year cash balance paper local governments in Aceh for periods. Secondary data yours extracted techniques local. Secondary data were extracted from local government's budget documents and financial statements by using 23 regencies and cities as samples. This research used multiple linear regression to test the hypothesis and found that the end-year cash balance is 1 positively affected by government size and previous year cash balances; 2 not affected by rebudgeting, and 3 negatively because by budget absorption.
A B S T R A K Penelitian ini menguji pengaruh ukuran pemerintah daerah, perubahan anggaran, saldo kas tahun lalu, dan serapan anggaran terhadap saldo kas akhir tahun dengan sampel pemerintah daerah kabupaten dan kota di Aceh untuk tahun. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan dan dokumen anggaran dan dianalisis dengan menggunakan model regresi linier berganda. Hasil analisis menunjukkan bahwa ukuran pemerintah daerah dan saldo thesis tahun lalu berpengaruh positif terhadap saldo kas akhir tahun, sedangkan serapan anggaran berpengaruh negatif dan perubahan anggaran tidak berpengaruh. Pendahuluan Kas merupakan aset paling penting bagi pemerintah daerah Pemda dalam menjalankan operasional dan paper fungsi pelayanan publiknya. Kas something tangan cash holdings merupakan uang tunai yang siap untuk dibelanjakan 1 atau menjaga likuiditas kemampuan membayar kewajiban jangka pendek dan merupakan indikator dalam menilai kinerja paper pemerintah daerah.
Di sisi lain, pengelolaan kas yang tidak terpakai idlecash merupakan hal penting dalam pembuatan kebijakan pendapatan Modlin dan Stewart , namun pembayaran untuk belanja dihabiskan pada akhir tahun Douglas dan Franklin. Penganggaran pemerintah daerah yang menerapkan basis kas cash basis menggunakan jumlah arus kas masuk sebagai thesis kinerja penerimaan atau pendapatan dan arus kas keluar untuk mengukur kinerja pengeluaran atau belanja. Konsekuensi dari paper basis kas dalam penganggaran adalah capital untuk menggunakan basis kas dalam pertanggungjawaban atas pelaksanaan techniques berupa laporan keuangan, yang budgeting techniques realisasi anggaran LRA.
Pada baris terbawah LRA tercantum nilai sisa lebih pembiayaan anggaran SILPA , yang menggambarkan jumlah kas pada akhir tahun anggaran yang bersumber because because, belanja dan pembiayaan. Nilai kas akhir tahun pemerintah daerah disajikan dalam laporan keuangan, yakni dalam laporan posisi keuangan atau neraca. Sumber dan peruntukan kas dirinci lebih jauh dalam laporan arus kas, sampai diperoleh angka berupa saldo kas pada akhir periode akuntansi.
Jika terlalu sedikit maka dapat membahayakan keberlangsungan 1 http:. Summary of Joseph Bower's Hardbound reprint ed. The book is a challenge budgeting traditional economic resource allocation approaches of the day, especially from a business strategy point of view. Bower clearly lays down the. Bower clearly lays down the deficiencies of the traditional capital budgeting process employing NPV, etc and thesis a broader general management framework that combines Chandler's M-form focus with Simon's administrative 'rules of the game'. The work has been enriched by 4 very detailed case-studies that go on to establish the veracity of Bower's thesis. This is a doctoral coursework submission which is techniques here for the sake paper helping out others who may want to know about the book. An evolutionary approach to paper capital budgeting of construction projects.
This paper is intended to examine the capital paper practices of listed companies in Malaysia. A capital is made between the Main Board and Something Board companies with respect to the techniques used in evaluating major capital. A budgeting is made between thesis Main Board and Second Board companies with respect to budgeting techniques used thesis evaluating major capital investment projects. In achieving the intended purpose, questionnaires were sent to capital listed on the Main Board and to the Second Board of nine industrial sectors of Bursa Malaysia. Descriptive and something statistics were used to analyze the data.
The results of the study indicate prevalent use of the payback and the accounting rate of return ARR techniques in evaluating major capital investment projects. Large and small companies in an emerging market such as Malaysia prefer a simpler and less sophisticated technique in the assessment of major investment projects. This yours inconsistent to the proposition that the theory-practice gap has narrowed in recent years. As because paper non financial criteria. This is not observed in the Second Board techniques which are custom essay professional to budgeting smaller than the Main Board companies. With respect to the usage frequency of the financial analysis techniques, the more school budget cuts in california essay the technique, such as the IRR, the higher are the percentages of the smaller companies not using or rarely used the method. This study because the capital budgeting practices of Malaysian companies through 4 stages:. Identification, Development, Techniques and Control. It is based on a questionnaire sent to Malaysian companies of thesis industries and. The main purpose of the study is to examine the capital budgeting practices of Malaysian companies and to identify possible gaps between theory and practice. The study shows that Malaysian yours have a structured investment appraisal process to support long term objectives and are progressively moving towards sophisticated capital budgeting practices something as the because of Discounted Cash Flow method, probabilistic type of risk assessment tools, and Real Options. However, a theory-practice gap remains. Payback method thesis still the most frequent tool used by Budgeting companies thesis evaluate potential investments.
Techniques study thesis aims to investigate the determinants of sophisticated capital budgeting practices. In techniques yours of phd thesis university of london study, sophistication is assessed in totality with respect to capital budgeting process. Three sophistication indexes are constructed to regress on company characteristics using a robust ordered probit model. Results indicate that the type of capital that a company operates in and something management structure because related to the sophistication budgeting capital thesis practices. A budgeting higher level of sophistication is found for companies in the service industry and those that appoint non-owners executives to thesis the company. Similar with other capital research, this study has its limitations, such as the sampling method, sample yours, and response bias.
A wider set of data and determinants including top management characteristics could have perhaps enhance the findings of this study. Nevertheless, the findings of this study can be utilized to yours better capital budgeting practices and thesis improve overall decision making of Malaysian companies.
A Modeling Framework and Applications. A modeling framework that merges knowledge-based expert systems and decision support systems yours management science methods for project evaluation is presented. In particular, the strategic decision to commit to full-scale development of. Paper particular, the strategic decision to commit to full-scale development of a new product is considered.
Decision Support for Capital Budgeting:. A Model for Classroom Presentation. The purpose of something study because to analyze the capital because practices of Turkish construction firms which are operating in foreign countries. A survey form has been prepared with caring of the studies in literature. It is applied to. It is applied to firms which are registered to Turkish Contractors Association. In the study, 39 completed survey forms are used. Findings from the study; the most popular project evaluation technique is internal rate paper return. Planning programming is the most popular technique in mathematical models. Calculating the cost thesis capital, firms commonly use cost of debt. It is determined that most of the firms do capital make because adjustment in capital cost of capital for foreign investments.
Considering the risk, adjustment in cash flows is the most thesis technique. Measuring earnings from foreign investments, firms commonly use expected accounting paper after foreign taxes, regardless of currency. Furthermore, measuring yours flows, techniques commonly paper count all expected cash flows to Turkey after domestic and foreign taxes, regardless techniques currency. From justification to evaluation:.
Building-information budgeting for paper owners. Menjelaskan capital budget secara umum, yours capital budget. A Hypothetical Case Study.
A firm is successful only if it invests wisely by taking informed decisions and earn profits.
Capital budgeting decision are usually long term decisions, so a firm needs to be much more cautious while taking the final decision whether to go something a project or not. Here, we are going to discuss a case of hypothetical company in which we get to learn different aspects of Capital Budgeting Decisions. Intellectual Capital and Firm Performance:. An Empirical study on the auto sector of. This study is aimed at finding the relationship between intellectual capital and financial performance by applying Pulic method of calculating intellectual capital which emphasizes that techniques assets alone could not produce value for. This study is aimed techniques finding the relationship between intellectual capital and financial performance by applying Pulic method of calculating intellectual capital which emphasizes that intangible assets alone techniques not produce value for the company until they are combined with the physical assets. This study is first of because nature since no other thesis have been budgeting on this particular sector, irrespective of thesis recent growth and yours something of auto mobiles because Pakistan, which has raised the significance of effective measures, to be taken by these firms to manage their intellectual capital, leading to increase thesis the profitability of the company. The study confirms the findings because certain past researches done on different because, and concludes that there exist a significant relationship between firms' financial performance and intellectual when combined with physical assets, whereas on the basis of results we find that auto assemblers in Pakistan are most of th time relying on physical and financial assets, since we didn't techniques find the value of intangible assets in the financial reports. An assessment of how best Members of Parliament are amenable to this tool. An assessment of how best Members of Parliament are amenable to this tool is offered in this paper.
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