Bibliographic citations
Achahuanco, O., (2024). La administración financiera y la transferencia electrónica de fondos en las municipalidades de la región Cusco, periodo 2020 - 2022 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/7027
Achahuanco, O., La administración financiera y la transferencia electrónica de fondos en las municipalidades de la región Cusco, periodo 2020 - 2022 []. PE: Universidad Andina del Cusco; 2024. https://hdl.handle.net/20.500.12557/7027
@phdthesis{renati/1128917,
title = "La administración financiera y la transferencia electrónica de fondos en las municipalidades de la región Cusco, periodo 2020 - 2022",
author = "Achahuanco Cáceres, Omar Germain",
publisher = "Universidad Andina del Cusco",
year = "2024"
}
The present research work entitled: “Financial Administration and the Electronic Transfer of Funds in the municipalities of the Cusco region, period 2020-2022” has as its general objective: “To determine to what extent the Financial Administration is related to the Electronic Transfer of Funds in the municipalities of the Cusco region, period 2020-2022”. For this purpose, an applied type of research has been carried out since the scope of this study is more practical, more applicative and is aided by laws, norms and manuals. The data collection was done through the application of surveys and documentary analysis with the purpose of verifying the hypotheses proposed. Once the necessary information was obtained, the results were processed and analyzed for their subsequent representation in tables and figures, which allowed the following main conclusion to be reached: Through the application of Spearman's Rho statistical test, a coefficient of 0.630 has been determined and according to the Spearman correlation estimation scale, it can be affirmed that there is a high positive correlation. In addition, the significance level is less than 0.05, which indicates that there is a relationship between the variables, therefore, it is concluded that “Financial Administration is directly related to the Electronic Transfer of Funds in the municipalities of the region, period 2020-2022”. In this regard, such result is consistent with the information presented in Tables 28, 29 and 30 “Drawn with Electronic Funds Transfer Vs drawn with check for the period 2020 - 2022”, in which it is observed that they made a total of 445,790 drafts, of which 401,462 are drawn by Electronic Funds Transfer in compliance with Directorial Resolution No. 031-2014-EF/52. 03, which establishes that the municipalities of the Cusco region must manage their financial resources, applying an adequate Financial Administration for which they use procedures such as programming, collection, allocation, registration and control of the same; so that they can extinguish their payment obligations through Electronic Transfer of Funds.
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