Hasil Pencarian  ::  Simpan CSV :: Kembali

"ABSTRAKPenelitian ini membahas implementasi anggaran berbasis kinerja di LAPAN (studi kasustahun 2013). Tujuannya adalah untuk memahami implementasi anggaran berbasis kinerjayang telah diterapkan berdasarkan prinsip dan komponen anggaran berbasis kinerja. Selainitu penelitian ini juga mendeskripsikan kendala yang terjadi dalam mengimplementasikananggaran berbasis kinerja.Pendekatan dan teknik yang digunakan adalah pendekatan post-positivisme dengan metodepengumpulan data kualitatif. Teknik pengumpulan data dilakukan dengan observasi,wawancara dan studi literatur. Jenis penelitian ini adalah penelitian deskriptif, dimana akandilakukan eksplorasi dan analisis atas fakta mengenai implementasi anggaran berbasis kinerjadi LAPAN.Hasil penelitian menunjukkan bahwa secara umum implementasi anggaran berbasis kinerjabelum sepenuhnya dilakukan dalam penyusunan dokumen rencana kerja dan anggaran diLAPAN tahun 2013, karena prakteknya baru sebatas berpedoman pada peraturan danpedoman yang ada, dan masih mengindikasikan adanya praktek anggaran tradisional.

---

ABSTRACTThis study discusses the implementation of performance-based budgeting in LAPAN (casestudy, in 2013). The purpose is to understand the implementaion of performance basedbudgeting which has been applied based on principle and component performance-basedbudgeting. Furthermore, study also describes the problems that occur in the implementationof performance based budgeting.The approaches that will be used in this study is post-posstive approach with qualitative datacollection methods. Data collection method is done by observation, interview, and literaturestudy. This research is a descriptive study which will be carried out an exploration andanalysis to the facts regarding the implementation of performance-based budgeting inLAPAN.The results showed that generically the implementation of performance-based budgeting hasnot been fully carried out on the preparation of work plans and budget document in LAPANin 2013, because the practice is merely based on the existing regulations and guidelines, andstill indicating a traditional budget practices.;This study discusses the implementation of performance-based budgeting in LAPAN (casestudy, in 2013). The purpose is to understand the implementaion of performance basedbudgeting which has been applied based on principle and component performance-basedbudgeting. Furthermore, study also describes the problems that occur in the implementationof performance based budgeting.The approaches that will be used in this study is post-posstive approach with qualitative datacollection methods. Data collection method is done by observation, interview, and literaturestudy. This research is a descriptive study which will be carried out an exploration andanalysis to the facts regarding the implementation of performance-based budgeting inLAPAN.The results showed that generically the implementation of performance-based budgeting hasnot been fully carried out on the preparation of work plans and budget document in LAPANin 2013, because the practice is merely based on the existing regulations and guidelines, andstill indicating a traditional budget practices."

"Penelitian ini membahas penerapan penganggaran berbasis kinerja di Universitas Indonesia pada tahun anggaran 2011 untuk kemudian dibandingkan dengan teori-teori yang berkembang hingga kini, penelitian-penelitian yang sudah dilakukan sebelumnya ataupun peraturan perundang-undangan yang berlaku saat ini. Hasil penelitian ini adalah implementasi penganggaran berbasis kinerja masih belum diterapkan secara benar, dilihat dari lima aspek, perencanaan anggaran dan kinerja, realisasi anggaran, pengukuran kinerja, evaluasi kinerja dan pelaporan anggaran dan kinerja. Beberapa saran kemudian disajikan penulis diantaranya, perlu adanya ketetapan baku mengenai penyusunan indikator kinerja, integerasi antar sistem keuangan dan anggaran dalam hal keterserapan/realisasi dan penerapan sistem reward and punishment supaya perlahan budaya tertib administrasi tumbuh di UI.

---

This study discusses the application of performance-based budgeting at the University of Indonesia in fiscal year 2011 and then compared with the theories developed up to now, studies that have been done before or regulations applicable at this time. The results of this study is the implementation of performance-based budgeting is still not implemented correctly, viewed from five aspects, planning budgeting and performance, budget realization, performance measurement, performance evaluation and reporting of budget and performance. Some suggestions then presented by the writer, the need for standard provisions regarding the preparation of performance indicators, integration between financial and budgets systems in terms of absorption/realization and implementation of reward and punishment system, so good administrative culture gradually grows in UI. "

"This paper provides an empirical abalysis of the ralationship the top-down budgeting system and allocative efficiencies (budgetary outcomes) in the case of the Korean central government..."

"Since 2000, gender responsive budgeting has been introduced in Indonesia.It takes ten years before accepted as government policy in 2009. The objective of this initiative is to ensure budgeting will be more economies, efficient effective, and equity. In praxis, gender responsive budgeting initiatives faced the paradoxs. Frey stated gender responsive budgeting are bias in four dimensions: micro bias, soft policy bias, expenditure bias, and duality bias.The other critic about gender budgeting theory and concept come from Charles Beard. He stated that the focussed of gender responsive budgeting is still vague. In implementation gender responsive budgeting initiative in local government in Indonesia both provinces and districts, some challenging are ocours, such as the lack of strong regulation, poor gender data, mis understanding of gender budgeting, poor skill of human reources, fluctuation of gender responsive budget alocation, very limited budget for development, gender responsive budgeting integration is still not well conceptualize in Indonesia budgeting system, etc. In Central Java Province event though already implementing gender responsive budgeting since 2009 but the number of gender responsive budget allocation is still not high, and gender performance indicator in term of Gender Development Indexs is also still putting in low categories.This research are conducting to answer: (1). How gender responsive budgeting process model can be apply in Unified Budget, Mid Term Expenditure Framework, and Performance Based Budgeting? (2).How is gender responsive budgeting model in Central Java Province?. The objective of this research are to develop model gender responsive budgeting that compatible with unified budget, mid term expenditure framework, and performance budgeting.As well as to know about existing model of gender responsive budgetig in Central Java and come up with recomended model of gender responsive budgeting for of Central Java Province. Beacuse lack of a grand theory for study gender responsive budgeting so in this research will be used mix theory consist of Budgeting Model theory by Thurmaier and Willoughby, Budgeting Process Theory by Mikessel, Gender Responsive Budgeting Theory by Debbie Budlender, Gender Responsive Budgeting Theory by Rhonda Sharp, and Intersectionality Theory Bishwakarma. This research done with qualitative research method. In collecting data used indepth interview, document study, and observation The resulths from the research are: (1) Gender responsive budgeting model is a process to make dicision in budgeting that respected to social inclusion approach, as complementary to economic and eficiency. Gender responsive budgeting can be integrated and applied into Unified Budget, Mid Term Expenditure Framwork, and Performance Budgeting through Result Based Management Framework with Gender - Intersectionality Analysis Instrument and Dimension that used in all steps of budgeting processed. (2) Existing gender responsive budgeting model in Central Java Province already manage input to become outcome in budgeting process, but not yet used intersectionaity dimension. To make gender responsive budgeting to become more inclusive it should be integrated intersectionality dimension and lingking among policy, planning, budgeting, and monitoring evaluation."

"ABSTRAKDalam era globalisasi seperti sekarang ini, aspek manajerial menjadi sangat penting terutama untuk pengelolaan perusahaan. Terlebih lagi dalam upaya untuk memuaskan stakeholder, peran manajer sangat besar baik sebagai pelaksana maupun sebagai pimpinan perusahaan. Berdasarkan pertimbangan tersebut, dilakukan penelitian ini yang bertujuan untuk melihat pengaruh perilaku manajer terhadap upaya mereka untuk berprestasi yang pada akhirnya akan mempengaruhi prestasi mereka sesuai dengan tanggung jawabnya (responsibility center). Upaya manajer untuk berprestasi ini dihubungkan dengan (I) peran manajer dalam penyusunan anggaran dan (2) persepsi dan harapan manajer atas penghargaan. Di samping itu penelitian ini juga bertujuan untuk memberikan bukti empiris tentang hubungan antara truth inducing pay scheme dan assymmetry information terhadap slack anggaran dan prestasi manajer dengan masa kerja sebagai kovariabel. Penelitian ini dilakukan di Perusahaan Manufaktur yang berlokasi di Pulau Jawa dengan subyek penelitian adalah manajer operasional yaitu manajer produksi dan manajer penjualan/manajer pemasaran. Teknik pengambilan sampel dilakukan dengan teknik purposive random sampling, data diambil melalui kuesioner, studi dokumentasi dan wawancara. Hasil pengujian hipotesis menunjukkan bahwa pengaruh kedua variabel bebas terhadap upaya manajer produksi untuk berprestasi sebesar 79,2% sedangkan pengaruh kedua variabel bebas terhadap upaya manajer pemasaran/manajer penjualan untuk berprestasi adalah 78,1%. Untuk sampel manajer produksi pengaruh kedua variabel bebas dan variabel penengah upaya manajer untuk berprestasi secara bersama-sama terhadap total manufacturing cost adalah 73,8% sedangkan untuk sampel manajer pemasaran/manajer penjualan pengaruh kedua variabel bebas dan variabel penengah upaya manajer untuk berprestasi secara bersama-sama terhadap total revenue adalah 68,9%. Hasil penelitian yang lain adalah : (1) secara sendiri-sendiri maupun secara bersama-sama, peran manajer dalam penyusunan anggaran, persepsi dan harapan manajer atas penghargaan mempunyai pengaruh positip terhadap upaya manajer untuk berprestasi, (2) terdapat pengaruh yang positip antara upaya manajer produksi untuk berprestasi terhadap total manufacturing cost, (3) terdapat pengaruh yang positip antara upaya manajer penjualan/manajer pemasaran untuk berprestasi terhadap total revenue. (4) berdasarkan truth inducing pay scheme, slack anggaran partisipasi lebih rendah daripada anggaran non partisipasi, (5) apabila terdapat asymmetry information mengenai kemampuan prestasi manajer, perbedaan slack anggaran partisipasi dan anggaran non partisipasi lebih besar, (6) berdasarkan truth inducing pay scheme. Prestasi manajer berdasarkan anggaran partisipasi lebih rendah daripada anggaran non partisipasi,dan (7) apabila terdapat assymmetry information, perbedaan prestasi manajer berdasarkan anggaran partisipasi dan anggaran non partisipasi tidak lebih besar."

"ABSTRAKTesis ini membahas mengenai penerapan sistem penganggaran dengan pendekatan prinsip beyond budgeting pada PT. X Indonesia sebagai bentuk reaksi atas tidak fleksibelnya anggaran tradisional tahunan yang dilakukan sebelumnya juga proses pengambilan keputusan yang sering dilakukan secara sentralisasi oleh kantor pusat di Chicago,Amerika Serikat dan oleh kantor pusat Indonesia. Pembahasan mengenai penerapan beyond budgeting ini menunjukkan bahwa beyond budgeting tidak meninggalkan fungsi anggaran tersebut yaitu fungsi perencanaan,fungsi koordinasi,fungsi pengendalian dan fungsi evaluasi kinerja karena fungsi tersebut tetap ada tanpa adanya proses anggaran tetapi tergantikan oleh alat pengukur lain yaitu KPI berdasarkan balance scorecard dan rolling forecast. Proses pengambilan keputusan yang sebelumnya lebih tersentralisasi sekarang berubah menjadi desentralisasi dengan adanya penambahan limit persetujuan dibandingkan sebelumnya. Hasil analisis secara umum bahwa perusahaan belum menerapkan proses beyond budgeting secara keseluruhan karena masih ada pertemuan untuk membahas anggaran tahunan. Tetapi untuk pengukuran kinerja, pengeluaran biaya dan pembelian barang modal maupun desentralisasi keputusan sesuai dengan pasar dan tantangan yang dihadapi sudah tercermin di PT. X Indonesia. Sebagian prinsip beyond budgeting juga sudah melingkupi proses sistem penganggaran di perusahaan.

---

ABSTRACT

---

This thesis analyzed implementation budgeting system with beyond budgeting principle approach at PT. X Indonesia as a reaction from inflexibility of conventional budgeting and centralization of decision making process at that time from Chicago headquarter in United States and from Head Office in Indonesia. Analysis of implementation shows that the function of current conventional budgeting such as planning,coordination, control and performance evaluation still exist with or without budget assumed. The function still exist there since company still use KPI based on balance scorecard and also rolling forecast. Decision making process changes from centralization to decentralization through many extended of limit authorization approval. So that management can survive well with all the challenge and market requirement. The general analysis stated that company have not yet implemented beyond budgeting since there is still exist annual budget meeting but for performance measurement, capital expenditures and decentralization process have been well implemented within company."

"Tesis ini membahas tentang proses business coaching yang dilaksanakan oleh coach dan PT. Hudiya Hayat Hanif, yaitu UMKM yang bergerak di industri pembentukan logam dengan metode stamping. Kegiatan business coaching ini berfokus pada fungsi anggaran dan divisi keuangan yang bertanggung jawab untuk melaksanakan proses anggaran yang reliabel dan menyusun laporan keuangan yang akuntabel. Tujuan dari tesis ini adalah membantu perusahaan untuk membangun sistem penganggaran dan sistem pelaporan keuangan. Data yang dikumpulkan dari interviu dan observasi dianalisis menggunakan analisis internal, analisis balanced scorecard, analisa Porter rsquo;s five forces, analisis SWOT, analisis segmenting, targeting, positioning STP, dan analisis kesenjangan. Sistem dibangun dengan menggunakan pendekatan System Development Life Cycle. Selain pembangunan sistem coach juga memberikan pengetahuan dasar berupa pelatihan mengenai anggaran, laporan keuangan, pengoperasian aplikasi anggaran dan pengoperasian aplikasi pelaporan keuangan. Hasil dari kegiatan business coaching ini adalah perusahaan telah dapat menyusun anggaran laba rugi dan menyusun laporan keuangan menggunakan aplikasi yang dibangun.

---

The thesis discusses about business coaching process conducted by the coach and PT. Hudiya Hayat Hanif, MSME that engaged in metal forming industry particularly stamping. The business coaching focus mainly on budgeting function and finance division which have duties to conduct reliable budgeting process and produce accountable financial statements. The goal of this thesis is to help the company to develop budgeting system and financial reporting system. The data gathered from interviews and observation are analized using company rsquo s internal analysis, balanced scorecard analysis, Porter rsquo s five forces analysis, SWOT analysis, segmenting, targeting, positioning analysis STP , and gap analysis. The systems are developed using System Development Life Cycle approach. In addition to system development the coach also shares basic knowledge in the form of training on budgeting, on financial reporting, on operating the budgeting system application and on operating the financial reporting system application. The result of these business coaching activities are the company has been able to prepare budgeted income statement and prepare the financial report using the applications."