Results 31 to 40 of about 8,665 (261)

Actor Participation of Budgeting Policy Process in Banten, Indonesia

open access: yesOtoritas: Jurnal Ilmu Pemerintahan, 2019
In actualizing the Regional Government Budget (APBD) as an instrument for the desired social changes and in accordance to the purpose for decentralization, there needs to be the involvement of the civil society, community groups, and other stakeholders ...
Delly Maulana   +3 more
doaj   +1 more source

High‐Temperature Nanoindentation of Metals: Assessing Thermal Drift, Frame Compliance, and Chemical Composition Effects on the Reported Mechanical Properties

open access: yesAdvanced Engineering Materials, EarlyView.
Do not let thermal drift and instrument artifacts deceive high‐temperature nanoindentation results. We compare classical Oliver–Pharr and automatic image recognition analyses across steels and a Ni alloy to quantify these effects. Accounting for artifacts reveals systematic softening with temperature, while Cr and Ni additions boost resistance ...
Velislava Yonkova   +2 more
wiley   +1 more source

Examining the implications of classical budget theories in the local government budgeting process: Union Councils in Bangladesh

open access: yesJournal of Local Government Research and Innovation, 2020
Background: In many countries, local governments are neither well equipped nor properly accountable for performing their functions smoothly. They have also failed to become effective strategic partners of the national government and other levels of ...
Mohammad R.I. Talukdar
doaj   +1 more source

ANALYSIS OF GOVERNMENT BUDGET IN ISLAMIC VIEW : CASE OF ACEH GOVERNMENT BUDGET

open access: yesShare: Jurnal Ekonomi dan Keuangan Islam, 2015
Aceh province has a special right to implement Sharia principles throughout the area (Law Number 11/2006) though Indonesia is not an Islam country. Among the Sharia laws implementation, government budget was one of the first to be carried out in the province. It was showed up as Zakat post in the APBD (local government budget).
Putri Bintusy Syathi   +1 more
openaire   +3 more sources

Inverse Identification of Energy‐Dependent Laser Absorptivity in NiTi Laser Powder‐Bed Fusion via Calibrated Melt Pool Simulation

open access: yesAdvanced Engineering Materials, EarlyView.
A combined experimental–computational framework identifies energy‐dependent laser absorptivity for NiTi in laser powder‐bed fusion, applicable to conduction and transition modes. Single‐track experiments and thermofluid smoothed particle hydrodynamics simulations are coupled through inverse analysis of melt pool geometry.
Mohamadreza Afrasiabi   +3 more
wiley   +1 more source

Entrepreneurial Budgeting in the Iranian Government Budget: Obstacles and Solutions [PDF]

open access: yesمدیریت دولتی
Objective The latest approach in budgeting is entrepreneurial budgeting, where strategic plans, motivational drivers, and accountability are integrated within the budget framework and connected to citizens as a whole package.
Seyyed Mohammad Moghimi   +1 more
doaj   +1 more source

BUDGET RATCHETING IN GOVERNMENTAL BUDGETING: AN EMPIRICAL INVESTIGATION

open access: yesJurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2020
Previous literature has documented various aspects of behavior in the budgeting process. Behavioral problems that are often discussed include budgetary slack and opportunistic behavior that occur due to information asymmetry.
Fauzan Misra
doaj   +1 more source

KEJELASAN SASARAN ANGGARAN DAN SPIP TERHADAP AKUNTANBILITAS KINERJA INSTANSI DIMODERASI PARTISIPASI PENYUSUN

open access: yesEl Muhasaba: Jurnal Akuntansi, 2021
The purpose of this study was to examine and explain the clarity of budget targets, and the internal control system on performance accountability in OPD Malang City in moderation of budgetary participation.
Mardiana Mardiana   +1 more
doaj   +1 more source

Microstructure, Thermal Transport, and Dry‐Sliding Tribology of Powder‐Metallurgy Al7075 Composites Reinforced With Sol–Gel‐Derived ZnO–rGO Hybrid Nanoparticles

open access: yesAdvanced Engineering Materials, EarlyView.
Sol–gel‐derived ZnO–rGO hybrid nanoparticles enable Al7075 powder‐metallurgy composites to achieve concurrent gains in hardness and thermal conductivity while markedly lowering friction and wear. The hybrid architecture couples ZnO‐based load support with rGO‐assisted lamellar sliding and heat spreading, revealing a promising route toward lightweight ...
Bunyamin Aksakal   +3 more
wiley   +1 more source

Studi Fenomenologis: Menguak Partisipasi Masyarakat Dalam Proses Penyusunan APBD

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2010
The main aim of this research is to describe the phenomenon of society participation on local government budgeting process at Malang City. Hence, this research is developed based on interpretive paradigm.
Sopanah Sopanah
doaj  

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