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We are committed to ensuring that advertising, reprint or other commercial revenue UPN 'Veteran' University as publisher of Bulletin of Chemical Reaction Engineering & Catalysis takes its duties of guardianship over all stages of publishing extremely seriously and we recognize our ethical and other responsibilities.

It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society. Peer-reviewed articles support and embody the scientific method.

It is a direct reflection of the quality of the work of the authors and the institutions that support them. The publication of an article in a peer-reviewed BCREC journal is an essential building block in the development of a coherent and respected network of knowledge. Ethical Guideline for Journal Publication This statement is based on COPE’s Best Practice Guidelines for Journal Editors. This statement clarifies ethical behaviour of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial Board, the peer-reviewer and the publisher (UPN 'Veteran' University). BCREC) is a peer-reviewed electronic international journal. The expenses execution in terms of the expenses efficiency ratio can be said to be efficient because the criteria showed the result are below 100%.Bulletin of Chemical Reaction Engineering & Catalysis ( Bull. The expenses execution in terms of analysis of the harmony of spending is more dominant operational expenditure than ‘modal’ expenditure because operational expenditure is up to 90% above of total expenditure while ‘modal’ expenditure is less than 10% of total expenditure, d. Expenses execution in terms of an analysis of expenditure growth cannot be said to be positive because in 20 the number of expenditure was decreased and resulting negative, c. The expenses execution in terms of analysis of expenditure variance can be said to be good because the implementation of spending is smaller than the budget, b. The results of the analysis presented is, a. The instrument used is the analysis of shopping performance consisting of an analysis of shopping variants, an analysis of expenditure growth, an analysis of expenditure harmony and a ratio of expenditure efficiency. The purpose of this study is to seek the spending execution at the Department of Energy and Mineral Resources of the Province of East Kalimantan in the 2015-2018 fiscal year can be said to be good in terms of the analysis of expenditure variance, analysis of expenditure growth, analysis of expenditure harmony, and the ratio of expenditure efficiency.īackground theory used in this research is theoretical foundation concerning public sector accounting, budget implementation reports, and expenses execution.

Sistem pengendalian manajemen sektor publik