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Journal articles on the topic 'Budget preparation'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Hryhorash, Olga, Valery Shevchenko, Artur Romanovskyi, and Anatoly Polosin. "ORGANIZATIONAL AND ECONOMIC SUPPORT OF THE BUDGET PLANNING OF THE FINANCIAL POTENTIAL OF THE ENTERPRISE." Actual Problems of Economics 1, no. 265 (2023): 122–30. http://dx.doi.org/10.32752/1993-6788-2023-1-265-122-130.

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A model of managing the enterprise financial potential based on budgeting proposed, which is understood as a system of coordinated planning and control of goals, potential, measures and resources. The content of the budget planning procedural aspect defined and summarized, which is recommended to be considered within the framework of two main stages implementation planning process: operating budgets development (budgets for sales, production, production stocks, expenses); financial budgets preparation (investment budget, cash flow budget, income and expenditure budget, balance sheet budget). R

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Chandawarkar, Rajiv, Prakash Nadkarni, Elizabeth Barmash, Peter Krasniak, Allison Capek, and Kathleen Casey. "Budgets: How They Are Planned, Prepared, and Managed." Plastic and Reconstructive Surgery - Global Open 12, no. 7 (2024): e5755. http://dx.doi.org/10.1097/gox.0000000000005755.

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Background: Budget planning and execution is as difficult as it is vital to any practice, whether academic, private, or group. Well-planned and executed budgets are a source of revenue and growth that fuels the practice for the next cycle. Conversely, poorly planned budget is disastrous, and a badly executed one invariably leads to unrecoverable losses. Many clinicians, especially those in academic centers, are not involved in budget-planning preparation and yet are held accountable for their yearly performance in relation to the budget. Methods: Key processes for budget planning and their sig

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Tracy, Rhima. "Budget Preparation, Approval and Implementation in Colleges of Education Libraries, Delta State, Nigeria." Library Progress (International) 43, no. 1 (2023): 71–77. http://dx.doi.org/10.48165/bpas.2023.43.1.8.

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This paper discussed budget preparation, approval and implementation in College of Education libraries in Delta State, Nigeria. It explains the concept of budget, that budget is a specific plan for implementing institutional objectives, policies and programmes for a given period of time, and the need for budgeting in libraries, budgeting and budgetary process in college libraries that Budgeting is the primary means by which formulated plans can be carried out, budget preparation process in college of Education libraries was based on the incremental budgetary approval, approval and implementati

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Mehta, Bhoomi Ruchit, and Sandip Trada. "Super Papers Private Limited: preparation of operating budgets." Emerald Emerging Markets Case Studies 13, no. 1 (2023): 1–26. http://dx.doi.org/10.1108/eemcs-09-2022-0326.

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Learning outcomes Through this case, participants will be able to: ▪ understand the different approaches to preparing operating budgets; ▪ classify the costs based on traceability to its cost centres; ▪ understand the difference in budget preparation and its analysis under different cost centres; ▪ put together the required information, identify the format and prepare major operating budgets; and ▪ evaluate operating budgets and give suggestions to the company based on budget analysis. Case overview/synopsis This case is about a manufacturing company that is going to introduce a budgeting syst

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PURWATI, Tesa Putri, and Lilis Marlina. "PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KINERJA APARATUR PEMERINTAH (STUDI PADA DINAS PERTANIAN DAN PETERNAKAN KABUPATEN NAGAN RAYA)." Akbis: Media Riset Akuntansi dan Bisnis 5, no. 2 (2021): 203. http://dx.doi.org/10.35308/akbis.v0i0.4147.

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ABSTRACTThis study aims to determine the influence of participation in budget preparation and internal government control system on the performance of government apparatus of the Department of Agriculture and Livestock Nagan Raya Regency. The population in this study is all employees of the Department of Agriculture and Livestock Nagan Raya Regency. The selection of samples using the census method, and obtained as many as 37 people. The data analysis method used in this study is multiple linear regression analysis using SPSS and Microsoft excel programs. Based on the results of the study, it i

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Wafiroh, Novi Lailiyul, Fadlil Abdani, and Fajar Nurdin. "BUDGET PARTICIPATION AND BUDGETARY SLACK: THE MEDIATING EFFECT OF AUTONOMOUS BUDGET MOTIVATION." Jurnal Akuntansi 10, no. 3 (2020): 287–300. http://dx.doi.org/10.33369/j.akuntansi.10.3.287-300.

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The purpose of our research is to provide empirical evidence of what and how participation in budgeting relates to the creation of budgetary slack conducted by managers through autonomous budget motivation. This research is expected to contribute to research and practice in the field of management accounting. Hypothetical testing is done empirically by collecting data through questionnaire dissemination surveys in various companies located in East Java. Data testing is performed with the help of the SmartPLS 3.0 app. The results of the data analysis showed that increased participation in budge

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Liu, Z.-John. "The Relationship between Organizational Commitment and Quality of Public Budget Preparation." Information Management and Business Review 3, no. 6 (2011): 345–59. http://dx.doi.org/10.22610/imbr.v3i6.951.

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The study explores the relationship between organizational commitment of workers in public sectors and the quality of budget preparation. Through questionnaire survey, the study is conducted on people working on budget planning and preparation. The multi-layer regression analysis method implemented on empirical evidence finds that organizational commitment and task uncertainly each have significantly positive and negative effect on the quality of budget preparation, respectively, while under a high task uncertainty, the retrospective effects of independent variables have significant effect on

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Yao, Yonghong, Jingjing Li, and Liu Yun. "Application of Flexible Budget Based on Company Profit Model: Taking VK's Financial Data as an Example." Asian Business Research 7, no. 2 (2022): 88. http://dx.doi.org/10.20849/abr.v7i2.1069.

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There are many types of budgeting, and budgeting based on profit models is rare. This paper combines financial big data with management accounting methods to build a profit model in financial big data; and uses model data as the basis and basis for preparing flexible budgets, making budget preparation and execution more scientific and feasible; The company’s budget preparation method has been introduced; more importantly, financial accounting and management accounting are integrated, and the forecasting and budgeting functions of management accounting applications are really brought into play

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Muammar Khaddafi, Fuja Mastiara, Nadia Agustina, Hidayanti Hidayanti, and Halimah Halimah. "Peran Anggaran dalam Mengambil Keputusan Manajerial di Perusahaan." Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi 2, no. 4 (2024): 221–30. http://dx.doi.org/10.61132/rimba.v2i4.1365.

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The budget is an important tool in the managerial decision making process. As a structured financial guide, budgets help managers plan, coordinate and control company resources. Through budget preparation, managers can determine cost requirements, allocate resources effectively, and set financial targets that support the achievement of organizational goals. Additionally, budgets serve as performance evaluation tools, allowing managers to compare actual results with projections, identify deviations, and take necessary corrective actions. Using the right budget also helps management reduce healt

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Astuti, Widya, Andi Yakub, and Ariana Yunus. "Gender Mainstreaming in Budget Formulation in Bulukumba District in 2022." Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah 5, no. 3 (2023): 326–31. http://dx.doi.org/10.15575/jbpd.v5i3.30646.

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Gender mainstreaming in the formulation of regional revenue and expenditure budgets in Bulukumba Regency has dynamics in its preparation. This research aims to analyze the policymakers' understanding of gender mainstreaming and the process of pulling interests in formulating the regional revenue and expenditure budget in Bulukumba Regency. The author conducted a case study research with a qualitative research base. Data was collected by interviewing key informants who could explain the process of formulating the regional revenue and expenditure budget regarding gender mainstreaming in Bulukumb

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Husna, Sabna Daniela, and Krisno Septyan. "Peran Aktor Pengamanan Keefektian Penganggaran: Studi Etnometodologi Di Sektor Publik." Owner 8, no. 1 (2024): 697–704. http://dx.doi.org/10.33395/owner.v8i1.1780.

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This study aims to understand the meaning of the role of the Program and Budget Head in maintaining budget effectiveness at the Cilandak District office. This research took place in the Cilandak District office. Data were obtained through source triangulation and data triangulation. Source triangulation was carried out through interviews with the Head of Programs and Budgets and the Spending Treasurer. Meanwhile, data triangulation was obtained through the Budget Implementation Document (DPA) and the 2020 & 2021 Budget Realization Report. This researcher uses an ethnomethodological approac

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Resi, Philipus Frederik, Hermanus Reo, and Falentina Lucia Banda. "PENGARUH PENGETAHUAN PEMERINTAH DAERAH TENTANG ANGGARAN, PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP PENYUSUNAN ANGGARAN DI KABUPATEN ENDE." Jurnal Riset Ilmu Akuntansi 1, no. 1 (2021): 26–34. http://dx.doi.org/10.37478/jria.v1i1.1000.

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This study aims to determine the effect of knowledge of local government employees about budgets, knowledge of local government employees about community participation and knowledge of local government employees about transparency of public policies on budget preparation of the Regional Government of Ende Regency. The population in this study were employees of the Regional Development Planning Agency (BAPPEDA) and the Regional Financial and Asset Management Agency (SKPD) as budget compilers. The number of samples in this study amounted to 42 people. The sampling technique was carried out by me

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Andy-Vans, Poku Duah, Lu Lin Zhou, and Osei Assibey Bonsu Mandella. "Assessing Factors Affecting Budgeting in Ghana: Evidence from Municipal, Metropolitan and District Assemblies." International Journal of Management Sciences and Business Research 09, no. 03 (2020): 74–87. https://doi.org/10.5281/zenodo.4922369.

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<em>the agitations of citizens of poor developmental programs of District Assemblies failure of budget preparation and implementation. This has warranted the need to identify the various factors and challenges affecting district Assemblies budget. We assessed the factors affecting budget preparation and challenges affecting budget implementation of local assemblies in Ghana.  The sample comprises 140 respondents from selected municipal, metropolitan and district assemblies in Ghana. We analyzed the data obtained through statistical package for social science (SPSS) with the use of structu

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Muammar Khadafi, Najiatul Husna, Nurul Safitri, Fera Fera, and Tasya Afani. "Pengaruh Partisipasi Penyusunan Anggaran terhadap Motivasi Kerja Manajerial." MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi 2, no. 6 (2024): 11–22. http://dx.doi.org/10.61132/menawan.v2i6.964.

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For managers, budgeting is a very important issue that affects the future survival of the organization. Given that key stakeholders are often involved in budget preparation, this preparation process raises questions regarding the relationship between participation in budget preparation and management motivation and performance. This article explains that when subordinates are involved in management, they are more likely to accept budget goals and therefore more motivated to participate in budget planning. Another aspect is that participation in budget preparation has a positive impact on budge

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Nuba, Natalia Reinandi, Falentina Lucia Banda, and Iriany Dewi Soleiman. "EVALUASI PROSES PENYUSUNAN ANGGARAN BERBASIS KINERJA PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KABUPATEN NAGEKEO." Jurnal Riset Ilmu Akuntansi 5, no. 1 (2024): 15–26. http://dx.doi.org/10.37478/jria.v5i1.3916.

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This research aims (1) to determine the process of preparing performance-based budgets at the One Stop Integrated Services and Investment Service in Nagekeo Regency. (2) to find out the evaluation of the performance-based budget preparation process at the Nagekeo Regency Investment and One-Stop Integrated Services Service. (3) to determine the obstacles and efforts to overcome problems in the performance-based budget preparation process at the Nagekeo Regency Investment and One-Stop Integrated Services Service. This research is descriptive research. Data was collected by observation, interview

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Erma Setiawati, Rina Trisnawati, Ph.D, and Siti Nurhayati Ning Rahayu. "Phenomenology of Bourdieu’s Theory of Practice: The Relationship Between the Budgeting Process and Culture." Riset Akuntansi dan Keuangan Indonesia 9, no. 1 (2023): 50–75. http://dx.doi.org/10.23917/reaksi.v9i1.5212.

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This research scrutinizes the phenomenology of Bourdieu’s Theory of Practice: the relationship between the budgeting process and culture. The research aims to provide an overview of the phenomenon of budget preparation, understand the implementation of performance-based budgeting, and determine the role of Bourdieu’s Theory of Practice in budget preparation and culture. This research used Bourdieu’s Theory of Practice, consisting of Habitus, Capital, and Field. Bourdieu’s Theory of Practice was employed to analyze the phenomenon of budgeting in a social and cultural context. This research is q

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Khuswantoro, M. Nur Birton, and M. Andrian Muluk. "Opportunistic budgeting behavior in Indonesian government ministries: a critique of the amar ma'ruf nahi munkar perspective." Jurnal Akademi Akuntansi 8, no. 1 (2025): 65–76. https://doi.org/10.22219/jaa.v8i1.35328.

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Purpose: This research aims to examine opportunistic behavior in preparing budgets for Ministries and Institutions that use the Performance Based Budgeting System and provide criticism from the perspective of amar ma'ruf nahi munkar. Opportunistic behavior in budget preparation in the context of let the managers manage. Methodology/approach: This research uses a qualitative approach with an Islamic paradigm and data analysis using the Miles and Huberman method which consists of 3 activity streams, namely data reduction, data presentation and conclusion drawing. The findings are critically exam

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Kambuaya, Maylen P., and Hastutie Noor Andriati. "Penerapan Analisis Standar Belanja Bagi Pengawas Internal Pemerintah Daerah." Community Engagement Journal: The Commen 3, no. 2 (2022): 227–33. http://dx.doi.org/10.52062/.v3i2.2227.

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Training "Preparation Of Spending Standard Analysis Model (Asb) In Waropen District", which aims to know the fairness of financial budget and determine the model of analysis of spending standards that meet the fairness of education and training activities in the Waropen District Device Organization. The method used in this study is by approaching the cost performance of activities (ABC) and simple regression approach. While the data used is secondary data, in the form of existing activities of local government in the current year (in the form of Draft Budget Work or Budget Implementation Docum

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Kambuaya, Maylen P., and Hastutie Noor Andriati. "PENERAPAN ANALISIS STANDAR BELANJA BAGI PENGAWAS INTERNAL PEMERINTAH DAERAH." Community Engagement Journal : The Commen 3, no. 2 (2021): 42–48. http://dx.doi.org/10.52062/thecommen.v3i2.173.

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Training "PREPARATION OF SPENDING STANDARD ANALYSIS MODEL (ASB) IN WAROPENDISTRICT", which aims to know the fairness of financial budget and determine the model ofanalysis of spending standards that meet the fairness of education and training activities in theWaropen District Device Organization. The method used in this study is by approaching the costperformance of activities (ABC) and simple regression approach. While the data used is secondarydata, in the form of existing activities of local government in the current year (in the form of DraftBudget Work or Budget Implementation Document -

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Pratiwi, Tio, and Ratna Dewi. "Analysis of Cost Budgeting as a Management Control Tool at Nike Inc." Jurnal Audit, Pajak, Akuntansi Publik (AJIB) 3, no. 2 (2024): 82–89. https://doi.org/10.32897/ajib.2024.3.2.3916.

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The cost budgeting policy emphasizes the preparation of budgets and revenues. A thorough analysis is the first step to ensure that the budget developed accurately reflects the actual situation. This study was conducted at Nike Inc. to determine whether cost control could assist management. The author discovered that the preparation of cost budgets presents a challenge due to the differences (variations) between the budget and actual results, which are reflected in favorable or unfavorable variances. The findings suggest that the role of cost budgeting in Nike Inc.'s management control function

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Diah, Widyanti, and Nolla Puspita. "Organizational Commitment as A Moderator of Budget Participation with Budget Gaps." Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam 13, no. 3 (2023): 116–20. https://doi.org/10.37776/manajer.v13i3.1524.

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This research examines the relationship between participation budgets and participation budgets involving organizational commitment. The aim of this research is to determine the effect of organizational commitment as a moderating variable between the correlation between budget participation and budget accounting. This research uses primary data obtained by distributing questionnaires to respondents non-randomly. The unit of analysis for this research is individuals, namely managers consisting of marketing managers, sales managers, financial managers, production managers and other department ma

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Tatarinov, Oleksandr. "Preparation for the Budget Process in the Company." Economics: time realities 1, no. 77 (2025): 64–70. https://doi.org/10.5281/zenodo.14976858.

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The article proposes the stages of preparation for the budget process in the company. The main emphasis is on the analysis of the impact of product prices on revenue and the impact of product sales volume on revenue, taking into account the sales structure. Ways to reduce the company's costs by limiting costs, eliminating inefficient costs, as well as using cooperation and outsourcing are determined. The need to update the data on expenses, taking into account the projected annual consumer price index, is substantiated. A cash flow budget was developed, formed by an indirect method, which allo

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Ginting, Jenerivani Katarina Br. "Decision Making System for Preparation of Village Annual Work Plans and Budgets Using the AHP Method." International Journal of Basic and Applied Science 8, no. 3 (2019): 103–11. http://dx.doi.org/10.35335/ijobas.v8i3.45.

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This research is a Decision Making System for the preparation of work plans and annual village budget with the AHP method. The AHP method is used for the preparation of the work plan and annual village budget which is determined based on the criteria of time, funds, jlh / vol in determining the best alternative. This Decision Making System was built with the Visual Studio 2010 application as a tool in the preparation of the annual village work plan and budget and using MYSQL as a database. The outcome of the Decision Making System is the Taking System. Decision on the preparation of the work p

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Saputri, Marisa Catur, and Eni Wuryani. "ANALYSIS OF BUDGET PREPARATION AT SMK NEGERI 5 SURABAYA, EAST JAVA." Ekspektra : Jurnal Bisnis dan Manajemen 5, no. 1 (2021): 38–50. http://dx.doi.org/10.25139/ekt.v5i1.3670.

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The research aims to examne the budgeting that applied in the public sector. The sample used was one of the public schools there in Surabaya. In this research, the type of data used is primary data which is obtained directly from informants and supported by secondary data in the from of budget reports and school budget realization. The data analysis technique used is the reduction and validity test of the data obtained through field research, interviews and documentation studies. That the making and realization of budgets on 5 Surabaya education schools have been running. Will do well by obeyi

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Rodriguez, Adrian, and Michael Dela Fuente. "WebPy-BudgetAnalytics: Budget Monitoring and Analytic Support Tool for State Universities and Colleges." International Journal of Computing Sciences Research 8 (January 1, 2024): 2854–69. https://doi.org/10.25147/ijcsr.2017.001.1.192.

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Purpose-This study aims to develop a web-based budget monitoring system with an analytic support tool using a multiple linear regression model to enhance the financial management system of state universities and colleges(SUCs). Method-It follows a descriptive and developmental design to answer the research problem and attain the objective of the study.The descriptive design is applied in the documentary analysis and administration of the survey using survey questionnaires.The developmental approach is applied in developingthe web-based software, specifically, the Rapid Application Development

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Manalu, Ruth Gok Maria, Meyzi Heriyanto, and Lena Farida. "STANDAR BELANJA (ASB) PADA PENYUSUNAN ANGGARAN BELANJA BIMTEK DAN PELATIHAN." JIANA ( Jurnal Ilmu Administrasi Negara ) 16, no. 1 (2018): 475–83. https://doi.org/10.46730/jiana.v16i1.6152.

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Abstract: Standard of Shopping (ASB) on Preparation of Bimtek and Training Budget. This study aims to analyze the ASB that can be applied to the preparation of Bimtek Activities and Training budget in SKPD and identify the factors that have not been applied ASB in the preparation of the budget by the Government of Pekanbaru City. The research was conducted by using quantitative and qualitative descriptive research method. The study population is all technical guidance and training activities. Objects studied is the amount of technical guidance and training budget as outlined in DPA SKPD. Techn

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Purnama Sari, Indah, and Memen Kustiawan. "PENGARUH PARTISIPASI MASYARAKAT, POLITIK PENGANGGARAN DAN PRIORITAS PLAFON ANGGARAN (PPA) TERHADAP PENYUSUNAN ANGGARAN BELANJA DAERAH." Jurnal ASET (Akuntansi Riset) 6, no. 2 (2017): 1. http://dx.doi.org/10.17509/jaset.v5i1.9093.

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Abstract. This research has purpose to know how The Public Participation, Political Budgeting, and The Priority and Plafond of Budget (PPA) influence on Preparation of Region Budget Expenditure.The population of this research were all working units (SKPD) which form departments, agencies, offices, parts and districts, its about 51 samples was obtained by saturation sampling method. Collected data with disseminated of questionare which is using likert scale. For test the hyphothesis used multiple regression. The final results of this research are : first, the public participation is influence p

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Ibrohim and Wiji Febriyani Rizkiyah. "The Role of Community Participation in the Regional Budget Preparation Process to Encourage the Realization of Good Governance." Public Service: Jurnal Ilmu Sosial dan Pendidikan 1, no. 1 (2024): 61–69. http://dx.doi.org/10.61166/service.v1i1.4.

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The realization of good governance is the hope of all parties. Government and development processes will be more effective, efficient and accountable if supported by high participation from the community. This paper seeks to explain the role of public participation in the preparation of regional budgets so far. The success of preparing/planning regional budgets and their implementation depends on active community involvement. Regional budget planning has so far not been fully able to stimulate and expand the active involvement of these communities. The preparation of regional budgets should re

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Ibrahim Ibrahim and Sihabudin Sihabudin. "Policy Impact dalam Penyusunan APBDes terhadap Realisasi Implementasi Anggaran di Desa Plumbon, Kecamatan Indramayu." Sosial Simbiosis : Jurnal Integrasi Ilmu Sosial dan Politik 1, no. 4 (2024): 249–57. https://doi.org/10.62383/sosial.v1i4.961.

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The preparation of the Village Budget is carried out by involving the community through village deliberations. After being approved by the village deliberation, the Village Budget is then submitted to the Village Consultative Body (BPD) to be stipulated as a village regulation. After being enacted, the Village Budget can be used as a reference in implementing development activities and public services in the village. This research is a type of qualitative research with the aim of finding out evidence related to the preparation of the village budget and income whether or not it is in accordance

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Nyoman Ayu Wulan Trisna Dewi, Nyoman Ari Surya Darmawan, and I Gd Nandra Hary Wiguna. "Ratcheting Effects on Regional Government Revenue and Expenditure Budgets in Indonesia." Jurnal Ilmiah Akuntansi dan Humanika 13, no. 2 (2023): 165–74. http://dx.doi.org/10.23887/jiah.v13i2.54126.

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This study was conducted to determine the existence of a ratchet effect in the regional revenue and expenditure budget. This research is quantitative descriptive research. The population used in this study were 34 provincial governments in Indonesia. The data used in this study are regional revenue and expenditure budgets data in 2019-2021 from the Ministry of Finance. A simple linear regression model is used to test the research hypothesis. The results of the study found that there was a ratcheting effect in the regional government revenue and expenditure budgets of provincial governments in

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MAHDALENA, MAHDALENA, ANDRY ANDRY, and HALIAH HALIAH. "LOCAL GOVERNMENT BUDGET ORIENTATION: A CRITIQUE OF BUDGET POLICY." Hasanuddin Economics and Business Review 6, no. 1 (2022): 1. http://dx.doi.org/10.26487/hebr.v6i1.3457.

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This study aims to determine the orientation of the budget in the process of preparing and determining local government budgets. The research was conducted by the local government of Gorontalo City. Habermas’s communicative action theory approach as part of the critical approach was chosen as the method in this research to capture the reality of budget orientation in the preparation and determination of local government budgets. Data collection techniques were carried out through in-depth interviews, observation, and documentation. The informants in this study were from BAPPEDA, members of BAN

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Harahap, Lokot Muda, Asyifah Fauzah Delfira, Suci Ramadani, Farhan, Teddy Ramaditya, and Dia Ovitri Agustin. "Penyusunan Anggaran Modal Pada UMKM Bakso Kojek Pak Muchlis." MASMAN : Master Manajemen 2, no. 2 (2024): 91–100. http://dx.doi.org/10.59603/masman.v2i2.395.

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: Budgets can help MSMEs plan activities and expenditures in the future. With a budget, MSMEs can compare expenditures with predetermined plans. The aim of this research is to look at the budget preparation for Bakso Kojek MSMEs. This research uses qualitative descriptive data obtained through interviews and direct observation by researchers. This research was conducted at the Bakso Kojek UMKM on Jl. Wiliam Iskandar, New Memories, District. Percut Sei Tuan, Medan City, North Sumatra, This research was conducted in April 2024.

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Teesen, Lifia, Janjte Tinangon, and Dhullo Afandi. "ANALISIS SISTEM PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (STUDI KASUS PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN MINAHASA SELATAN)." ACCOUNTABILITY 4, no. 1 (2015): 152. http://dx.doi.org/10.32400/ja.8422.4.1.2015.152-162.

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The budget has an important role in running an organization or government. More specifically the budget revenue and expenditure. Stages of revenue and expenditure budget preparation is very important to payed, because it reveals what will be done in the future. In the implementation of the organization's activities, require planning in the preparation of the budget revenue and expenditure and estimates that can be obtained later. The research was performed in South Minahasa regency, especially in the Department of Revenue and Asset Management. The research was was conducted to analyze the syst

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Mahfuzah, Rina Sari, Rahmi Widyanti, and Kurniaty Kurniaty. "Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Uang Persediaan, Dan Kompetensi Sumber Daya Manusia Terhadap Penyerapan Anggaran (Studi Pada Pengadilan Negeri Banjarmasin)." Al-KALAM : JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN 11, no. 2 (2024): 156. http://dx.doi.org/10.31602/al-kalam.v11i2.14818.

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This research is motivated by the existence of activity planning not in accordance with needs because there is still an assumption that not all proposed budgets will be approved so that the proposed budget is greater than needed without paying attention to real needs in the field and ease of implementation, incomplete data supporting budget preparation so that the activity budget is blocked / asterisk. The activity budget is blocked, resulting in the budget cannot be disbursed until the block is unblocked. In addition to budget planning, budget implementation, and mature inventory money, human

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Ling, Luo. "Research on University Logistics Budget Under the Influence of Multi-Factors." Journal of Statistics and Economics 1, no. 5 (2024): 101–4. https://doi.org/10.62517/jse.202411513.

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Budgeting plays an indispensable role in the normal operation of university logistics. It involves catering, accommodation, building renovation, water and electricity maintenance and many other aspects, which provides a solid guarantee for teaching, scientific research and teachers' and students' lives in colleges and universities. However, there are many problems in the traditional university logistics budget preparation method. They are often based on historical data and experience and lack comprehensive consideration of various influencing factors. In practice, the preparation of university

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Faisol, Faisol, Muhammad Akbar, Nadiya Alfiatur Maghfiroh, Sulaiha Watii, and Anggi Pradhita Iswahyudi. "Analysis of the Arrangement Mechanism of RKA-SKPD in Sampang Regency Focus on SKPD in Jrengik District." IJMA (Indonesian Journal of Management and Accounting) 4, no. 2 (2023): 270. http://dx.doi.org/10.21927/ijma.2023.4(2).270-282.

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The study aims to analyze the mechanism for compiling the RKA-SKPD in Sampang Regency, focusing on the SKPD in Jrengik District. This research method uses descriptive qualitative with data collection through observation, interviews, and documentation. The results of this study indicate that the mechanism for preparing the RKA-SKPD starts from several stages, such as starting from the Musrenbancam to be included in the Renja-SKPD. Next is the preparation of the RKPD (Local Government Work Plan) which refers to the Renja-SKPD, the preparation of the KUA-PPAS (General Budget Policy and Temporary

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Maulidiyah MSK, Indah, and Ahmad Hernawan. "PELAKSANAAN PENGAWASAN INSPEKTORAT PROVINSI LAMPUNG TERHADAP PENYUSUNAN DOKUMEN PELAKSANAAN ANGGARAN." Jurnal Hukum Legalita 3, no. 1 (2021): 7–14. http://dx.doi.org/10.47637/legalita.v3i1.464.

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Making Terms of Reference and implementing the supervision of the Lampung Province Inspectorate on the preparation of Budget Implementation Documents that have not been optimal is an interesting thing to study, how is the implementation of the Terms of Reference (TOR) in the preparation of the Budget Implementation Documents by the Regional Apparatus of Lampung Province; as well as how the supervision of the Lampung Provincial Inspectorate of the Budget Implementation Documents Preparation by the Lampung Provincial Apparatus. The purpose of this research is to 1) knowing that there is a TOR wi

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Kasili, Sinthia Anelia, and David P. E. Saerang. "PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN PERAN KUASA PENGGUNA ANGGARAN TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN KEPULAUAN TALAUD." ACCOUNTABILITY 2, no. 1 (2013): 164. http://dx.doi.org/10.32400/ja.2353.2.1.2013.164-175.

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This research aims to discover the effects of Participation in Budget Preparation and the Role of Authority of the Budget User on the Regional Government Performance. The research was conducted in the Talaud Regency, one of the Autonomy Regions in North Sulawesi. The samples were taken using purposive sampling. The research sample was the Authorized Officials of Budget Users in Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Kepulauan Talaud which were as many as 103 people.The Multiple Linear Regression, descriptive statistics, classic assumption test, correlation coefficient ( R) , determ

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Faizin, Erik Kustianto, and Firda Zulfa Fahriani. "PENYUSUNAN ANGGARAN PENJUALAN DAN ANGGARAN PRODUKSI UNTUK MAKSIMALISASI LABA PADA UMKM RUKUN DI BLITAR." Jurnal Pendidikan Ekonomi (JURKAMI) 8, no. 2 (2023): 518–28. http://dx.doi.org/10.31932/jpe.v8i2.2544.

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UMKM are the business group with the largest number in Indonesia. The level of competition between business actors is also increasing. To face this competition, companies are required to be able to carry out proper planning so that the business activities carried out can continue and the main goal is to obtain maximum profits. The purposes of this study are (1) to analyze the preparation of the sales budget at Rukun UMKM in Blitar; (2) To analyze the preparation of the production budget for the Rukun UMKM in Blitar; (3) To analyze the preparation of the sales budget and production budget in ma

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Radosteva, Marina Vitalievna. "Budget structure of a modern student and its features." Uchenyy Sovet (Academic Council), no. 12 (November 20, 2023): 734–37. http://dx.doi.org/10.33920/nik-02-2312-02.

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The article presents the features of the formation and expenditure of student budgets at the present stage. Today, there is probably no student who does not think about money and its use. On the one hand, this is living in market conditions, and, on the other hand, an age when sometimes one wants a lot of the blessings of civilization. This article makes an attempt to identify the features of student budgets based on students’ papers, which trace not only the structure of their budgets, but also their attitude to money and personal finance management. In preparing the article, materials from s

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Danendra Bramantyo, Dinda Widya Kumala, and Muhammad Yasin. "Menganalisis Bagaimana Indonesia Menyusun Anggaran Untuk Menentukan Penerimaan Dan Pengeluaran Negara." JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) 2, no. 3 (2024): 50–60. http://dx.doi.org/10.54066/jrime-itb.v2i3.1949.

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This research aims to analyze the budget preparation process in Indonesia, with a focus on how the government determines state revenues and expenditures. This study explores the mechanisms used in budget planning, including top-down and bottom-up approaches, as well as the role of various government agencies in the process. Data was obtained through analysis of budget documents, interviews with relevant government officials, and literature review. The research results show that budget preparation in Indonesia involves various complex stages and requires coordination between various parties. Th

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Selvia, Hilda Rika Dina, Aidul Fitriciada Azhari, Nuria Siswi Enggarani, and Arief Budiono. "The preparation of the budget planning of the Rembang regency local government." Edelweiss Applied Science and Technology 8, no. 6 (2024): 3578–88. http://dx.doi.org/10.55214/25768484.v8i6.2773.

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The function of the Regional People's Representative Council (DPRD) is manifested in 3 (three) things, namely: the legislation function, the budget function, and the supervisory function. In particular, the function of the district/city DPRD is regulated in Article 149 paragraph (1) of Law Number 23 of 2014 concerning Regional Government (hereinafter referred to as the Regional Government Law) which states that the district/city DPRD has the function of forming district/city Regional Regulations, budgets, and supervision. Problem 1. What is the effectiveness of the main points of thought in th

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Prayitno, Didik, Einde Evana, and Usep Syaipudin. "PENGARUH BUDGET PLANNING MODEL TERHADAP KINERJA PENYUSUNAN ANGGARAN PEMERINTAH DAERAH KABUPATEN LAMPUNG TIMUR." Jurnal Akuntansi dan Keuangan 24, no. 1 (2019): 63–75. http://dx.doi.org/10.23960/jak.v24i1.236.

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The purpose of this study was to determine the effect of budget participation, budget communication and budget details on the performance of local government budgeting. The object of this research is employees who work in the Government of East Lampung Regency and taken 3 people consisting of SKPD Leaders, Treasurers, and Planning (Kasubbag/Kasi). A total sample of 162 came from 54 SKPD and the analysis tool used was multiple linear regression. The results showed that budgetary participation, budget communication and budget detail had positive effect on the performance of the budget preparatio

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ASHOUR, Wafaa Mohammad, and Narmeen Ismat ZATARA. "ROLE OF THE BUDGET IN RAISING THE EFFICIENCY OF FINANCIAL ‎ PERFORMANCE IN THE DIRECTORATE OF EDUCATION IN THE NORTHERN ‎GOVERNORATES." International Journal of Humanities and Educational Research 03, no. 06 (2021): 366–83. http://dx.doi.org/10.47832/2757-5403.6-3.26.

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The study aimed to identify the role of the budget in raising the efficiency of financial ‎performance in the Directorate of Education in the northern governorates. The two ‎researchers used: qualitative research.‎ The interview tool was adopted: it consisted of (3) main themes. The first axis: about ‎budget preparation and included (8) questions. The second axis: about the implementation ‎of the budget, and included (7) questions. The third axis: about the relationship between ‎the budget and the efficiency of financial performance. The interview questions included ‎open questions and closed

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Dewi, Dyah Syahira Tara, Aisya Rahma Izzati, Kamilatul Aqilah, Hendyawan Hendyawan, and Gunawan Aji. "INTERPRETASI HUKUM EKONOMI SYARIAH DALAM FIQH ANGGARAN BERDASARKAN AKUNTANSI SYARIAH." MSJ : Majority Science Journal 1, no. 3 (2023): 94–102. http://dx.doi.org/10.61942/msj.v1i3.29.

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The current global economic impact has an important impact on the welfare of a country. It's the same with corruption. In modern times, the stage of development of corrupt practices has actually started since Indonesia's independence from colonialism and even now it is not difficult to find. By using a library data collection method whose main objective is the interpretation of Syaria Economic law in budgets based on sharia accounting, which of course involves many things such as the principle of monotheism, the principle of maslahah, the principle of justice and also the urgency of budget fiq

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Morozov, О. V., and А. G. Biryukov. "Questions to the Domestic Practice of Inter-Budgetary Regulation in the Pandemic Situation of 2020." Federalism, no. 2 (July 8, 2021): 84–114. http://dx.doi.org/10.21686/2073-1051-2021-2-84-114.

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In the context of the development of the pandemic in 2020, the federal budget and subnational budgets of the Russian Federation were executed with significant deviations from the indicators and norms approved by the relevant laws and decisions. Certain provisions of the Budget Code of the Russian Federation were suspended. A mechanism for flexible execution of budgets has been formed. Its use led to a significant increase in budget expenditures and the federal budget deficit, despite the fact that the current law on the federal budget determined a high level of its surplus. The subjects of the

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Arno, Abd Kadir. "PENYUSUNAN ANGGARAN PERSPEKTIF FIQHI ANGGARAN HUKUM EKONOMI SYARIAH." Al-Amwal : Journal of Islamic Economic Law 1, no. 1 (2019): 30–40. http://dx.doi.org/10.24256/alw.v1i1.625.

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In managing the budget, honesty (shidq) is a liability, which can’t be executed unless the application of the principle of budget transparency. Therefore, based on the rules then, do the transparency of the budget is mandatory. In the view of Islam, avoiding the transparency of the budget is disobedience. The application of the basic values of Islamic law in the preparation of the budget becomes extremely important in anticipating the leak. In this context the existence of fiqh budget is very urgent, because it is not just for the sake of personal interest but also the public. Therefore the pa

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Zhong, Lijie, Fan Zhang, and Miao Miao. "The Role of the Medical Engineering Department in Hospital Annual Equipment Planning and Budgeting." Journal of Research in Science and Engineering 7, no. 5 (2025): 61–66. https://doi.org/10.53469/jrse.2025.07(05).12.

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The hospital annual equipment planning and budgeting (called budget planning for short) is not only a requirement of the comprehensive budget management system in public hospitals but also an important issue of modern hospital management. In this study, we demonstrated the responsibilities and functions of the relevant functional departments in budget preparation and pointed out the problems that still exist in budget preparation. A comprehensive and scientific annual equipment plan of budget planning can make the limited medical equipment resources get a reasonable allocation and effective us

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Muhammad, Raja Siregar, Muda Iskandar, and Rujiman. "The Influence of Budgeting Participation, Budget Target Clarity, Professionalism on Managerial Performance of Medan Local Work Unit." International Journal of Research and Review 6, no. 5 (2019): 124–43. https://doi.org/10.5281/zenodo.3989352.

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The objective of the research was to find out and to analyze the influence of Participation in Budget Preparation, Budget Target Clarity, and Professionalism partially on Managerial Performance in the SKPDs (Regional Work Units) of Medan Municipality. The research used causal method, and the objects of the research were all SKPDs in Medan. Primary data were gathered by distributing questionnaires to 56 SKPDs, using quantitative approach and analyzed by using SEM model. The result of the research showed that, partially, budget target clarity and professionalism had positive and significant infl

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Roswinna, Winna, Annisa Fitri Anggraeni, Deden Komar Priatna, Nancy Monalisa, and Roby Ahada. "FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENYERAPAN ANGGARAN DI BALAI BESAR KONSERVASI SDA JAWA BARAT." Value : Jurnal Manajemen dan Akuntansi 18, no. 1 (2023): 167–81. http://dx.doi.org/10.32534/jv.v18i1.3883.

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The State Revenue and Expenditure Budget as an acceleration of budget implementation is needed to support sustainable national development programs by optimizing the role of state revenues and expenditures, especially Ministry/Institution revenue and spending on economic growth each year. A good understanding of the mechanisms for compiling Ministry/Institution budgets is very important to be understood by various parties, especially in the framework of achieving optimal work unit goals and functions. The aim of the study was to find out the condition of stakeholder participation in budgeting,

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