Pengendalian Keuangan dalam Penganggaran Belanja di Universitas Tidar Magelang

Siti Arifah
Journal article Jurnal Penelitian Inovasi • Februari 2013

Unduh teks lengkap
(Bahasa Indonesia, 26 pages)

Abstrak

Budgeting is a planning and controlling system thet is used widely to do managerial responsibility it is an important means for management in doing its function. This research was done in Tidar University of Magelang, in the beginning of add semester in 2011/2012 academic year. this research is was done in Tidar University of Magelang, in the beginning of odd semester ini 2011/2012 academic year. this research is aimed to know how the budgeting of UTM is and how controlling done by UTM. This research used primary and secondary data that were obtained through observation and interview with the persons who involved in the polily and activity of finance budgeting and controlling. The secondary data were obtained through finance data collecting that is through APBU ( University Budget ) and expense of UTM in 2008 / 2009, 2009/2010 and 2010/2011 academic year. and then paired two sample for means was used as statistical analysis. The progdure of UTM budgeting was managed by system of finanle operational progdure that consists of progdures that support everything related to financial management as a whole. The factors that must be considerered in composing UTM budget are internal and external and factors. There is a difference between the budget and the realization. Dealing with one of the purposes of financial controlling is that is effectivity and efficiency. UTM cond realize the financial efficienly, but the effectivity was not maximized. The existence of financial report, UTM must realize to follow the regulated rules as soon as possible. It is also as a proof that financial management was transparent and accountable. Internal controlling system (SPI) must be done by UTM Indonesian accountant association ( IAI )and other persons who can be referred to. The purpose is to make the organization management especially financial management can be maximized. Keywords: management, budgeting, controlling.

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Jurnal

Jurnal Penelitian Inovasi

Jurnal Penelitian Inovasi is an open access, peer-reviewed journal that publishes original resear... tampilkan semua