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"This research has two main objectives. The first objective is to identify the role of political power in the budgeting process, while the second is to propose a control mechanism to enable a budgeting process to accommodate political power in terms of accountability. Indonesia’s Corruption Eradication Commission reports on the misuse of political power to manipulate budgeting in an organized manner. Execution of the budgeting process that does not follow the prevailing strategic policy constitutes fraud. The functions of budgeting are allocation, distribution, and stabilization. This study analyzes budgeting that intertwines with the wielding of political power. The study employed qualitative research supplemented by a case study to explain why and how such phenomena are occurring. The analysis was conducted using the thematic method by way of open-ended questionnaires to explain the data and information that were accumulated concerning the topic at hand and their relevance. Results show that political power plays both negative and positive roles. The positive aspect of the exercise of political power is that it is used as a public channel between society and the government, while its negative impact is the various risks that it poses, such as political power being used to advance self-interests. Political power does not share the same degree of impartiality as statutory rules. The form of politics can alter a budgeting activity or program. The application of a certain budgeting system is proposed to reduce errors and record activity history. Concerning the evaluation of APBD by the DPRD, APIP must help enforce control by reviewing budget changes against the relevant goals and objectives."

"Penelitian ini bertujuan untuk menganalisis efektifitas proses sistem anggaran dengan ERP yang digunakan oleh PT. XYZ serta bertujuan menghasilkan rancangan sistem sebagai suatu requirement yang dapat digunakan untuk penyempurnaan ERP yang digunakan PT. XYZ saat ini dalam menjalankan sistem anggaran. Metode dalam penelitian ini merupakan analisis deskriptif berupa studi kasus. Hasil penelitian ini menunjukkan bahwa terdapat beberapa kelemahan dalam proses sistem anggaran dengan ERP yang digunakan oleh perusahaan. ERP yang digunakan perusahaan untuk proses sistem anggaran ini adalah ERP original dan memungkinkan untuk dapat dilakukan pengembangan pada sistem ERP tersebut. Kelemahan-kelemahan ini berdampak pada keakuratan laporan realisasi anggaran yang dihasilkan, yang mana laporan ini digunakan manajemen untuk mengambil beberapa keputusan yang berkaitan dengan proses bisnis perusahaan. Penelitian ini memberikan rancangan sistem sebagai suatu requirement kepada perusahaan terkait perbaikan rancangan sistem anggaran dengan ERP yang dapat diterapkan perusahaan guna menyelesaikan permasalahan yang ada.

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This research aims to analyze the effectiveness of the budgeting system process with the ERP used by PT. XYZ and aims to provide system design as a requirement that can be used to improve ERP used by PT. XYZ is currently running a budgeting system. The method in this research is a descriptive analysis in the form of a case study. The results of this research indicate that there are several weaknesses in the budgeting system process with ERP used by the company. The ERP used by the company for this budgeting system process is the original ERP and allows development of the ERP system. These weaknesses have an impact on the accuracy of the budget realization report, which this report is used by management to take several decisions relating to the company's business processes. This study provides system design as a requirement to companies related to the design improvement of the budgeting system with ERP that can be applied by companies to solve existing problems."

"Penelitian ini mencoba untuk menganalisis konsistensi antara perencanaan dan penganggaran bidang kesehatan tahun 2010 di Kota Lubuklinggau yang dilihat melalui dokumen perencanaan dan penganggaran Kota Lubuklinggau seperti RPJPD Tahun 2010, RPJMD Tahun 2008-2013, RKPD Tahun 2010, Renstra Kesehatan Tahun 2008-2013, Renja Kesehatan Tahun 2010 dan DPA Kesehatan APBD Tahun 2010. Hasil analisa tersebut selanjutnya dianalisis dengan menggunakan Matriks Konsolidasi Perencanaan dan Penganggaran untuk melihat sejauhmana tingkat konsistensi yang terjadi dan terakhir dikaitkan dengan Visi dan Misi Pembangunan Daerah, sejauhmana kekonsistenan pemerintah daerah untuk mewujudkan visi dan misi pembangunan daerah dari bidang kesehatan.Hasil penelitian ini menunjukkan bahwa tingkat konsistensi perencanaan dan penganggaran bidang kesehatan di Kota Lubuklinggau tahun 2010 masih kurang baik. Apalagi jika dikaitkan dengan visi dan misi pembangunan dalam RPJMD Kota Lubuklnggau Tahun 2010. Dilihat dari visi RPJPD dan visi RPJMD Kota Lubuklinggau, ternyata kesehatan bukanlah menjadi fokus prioritas pembangunan, walaupun dari hasil wawancara dinyatakan bahwa kesehatan adalah salah satu bidang prioritas pembangunan daerah. Dari hasil analisis konsistensi DPA Tahun 2010 dengan misi pembangunan RPJMD persentase konsistensi untuk program kesehatan sebesar 58,82% atau 10 program dari 17 program yang ada, sedangkan untuk kegiatannya sebesar 32,84% atau 22 kegiatan dari 67 kegiatan yang ada.Ketidakkonsistenan ini terjadi dikarenakan karena kurangnya komitmen dari pimpinan daerah, kurangnya kualitas dan kapabilitas pejabat perencana, kebijakan pimpinan daerah yang sering gonta ganti pejabat daerah, dan adanya dana pemerintah pusat dengan syarat teknis yang mengikat dan tidak sesuai dengan kebijakan daerah.

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This research tries to analyze consistency between planning and budgeting in the field of health in 2010 at Lubuklinggau is seen through the planning and budgeting documents like RPJPD Years 2010, RPJMD Years 2008-2013, Health`s Renstra Years 2008-2013, RKPD Years 2010, Health`s Renja Years 2010 and Health`s DPA APBD Years 2010. The results of such analysis is analyzed using the consolidated planning and budgeting matrix to look at the level of consistency that occur and last associated with the vision and mission of regional development, as far as consistency of local governments to realize the vision and mission of the regional development of the health sector.The results of this research show that the level of the consistency of planning and budgeting in the health field in 2010 at Lubuklinggau still less well. Moreover, if linked to the vision and mission of development in RPJMD city of Lubuklnggau in 2010. Judging from the vision of RPJPD and the vision RPJMD of Lubuklinggau City, it turns out health is not the focus of development priorities, although the results of interviews revealed that health is one of the priority areas of regional development. From the results of the consistency analysis of the DPA in 2010 with the mission of RPJMD percentage consistency for the health program for 58.82% or 10 programs from17 existing programs, while for the activities of 32.84% or 22 activities from 67 activities.This inconsistency occurs because of lack of commitment from local leaders, lack the quality and capability of planners, policy-led areas that are often mutually exchange local officials, and the presence of central government funds withthe technical requirements of binding and not in accordance with local policy."

"Rumah Sakit Umum Daerah (RSUD) Sawah Besar sebagai salah satu Badan Layanan Umum Daerah (BLUD) bidang kesehatan di DKI Jakarta memiliki kebutuhan yang kompleks untuk mewujudkan pelayanan yang optimal. Kebutuhan ini mengakibatkan penyusunan perencanaan anggaran RSUD Sawah Besar menjadi lebih sulit dilakukan dan berimbas pada pelaksanaan anggaran yang tidak sesuai dengan target. Tujuan yang ingin dicapai dari penelitian ini adalah untuk mengetahui tingkat realisasi, konsistensi, varian, pola pencairan dana, batas pengendalian, serta faktor yang memengaruhi realisasi anggaran di RSUD Sawah Besar. Skripsi ini merupakan penelitian studi kasus dengan metode penelitian deskriptif kuantitatif. Penelitian dilakukan dengan menganalisis data anggaran pada Rencana Penarikan Dana (RPD) beserta realisasi anggaran bulanan sejak tahun 2018 hingga 2021 serta wawancara dengan pihak terkait. Hasil penelitian menunjukkan bahwa rata-rata tingkat penyerapan anggaran serta konsistensi penyerapan anggaran bulanan di RSUD Sawah Besar pada tahun 2018 hingga 2021 belum mencapai kondisi ideal 100%.

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Sawah Besar Regional General Hospital (RSUD) as one of the health sector Regional Public Service Agencies (BLUD) in DKI Jakarta has complex needs to realize its optimal service. This needs resulted in the preparation of budget planning for the Sawah Besar Hospital which became more difficult and resulted in budget execution that was not in accordance within target. The objectives to be achieved from this study are to determine the level of realization, consistency, variance, patterns of withdrawal of funds, control limits, and factors that influencing budget realization in Sawah Besar Hospital. This thesis is a case study research with a quantitative descriptive research method. The research was conducted by analyzing budget data on the Fund Withdrawal Plan (RPD) along with the monthly budget realization from 2018 to 2021 as well as interviews with related parties. The result of the study shows that the average rate of monthly budget absorption and the level of consistency monthly budget absorption at the Sawah Besar Hospital in 2018 to 2021 have not reached 100% ideal conditions."

"Activity Based Budgeting (ABB) merupakan pengembangan lebih lanjut dan Activity Based Costing (ABC) yang menyatakan bahwa biaya timbul karena adanya aktivitas yang memicunya (cost driver). Dengan pemahaman mengenai perilaku biaya atau cost behavior tersebut akan lebih mudah menetapkan dan lebih efektif memantau budget karena memperhitungkan tingkat aktivitas dan sifat keanekaragaman biaya. Lebih lanjut, pendekatan ini memberikan kerangka pemahaman mengenai keterkaitan keputusan yang dibuat manajer (sebagai penyebab timbulnya aktivitas) dengan sumber daya yang dibutuhkan. Tahapan dalam Activity Based Budgeting mencakup penentuan strategi, yang diselaraskan dengan tujuan jangka pendek yang terdapat dalam budget tahunan, penggunaan analisa value-chain dan analisa aktivitas untuk meneliti aktivitas mana yang memberikan nilai tambah dan aktivitas yang tidak memberikan nilai tambah, dilanjutkan dengan pengurangan atau pengeliminasian aktivitas yang tidak memberi nilai tambah tersebut, mempertimbanglcan prioritas yang ada sehingga selaras dengan tujuan jangka panjang perusahaan, mengajukan proposal budget setelah memperhitungkan situasi yang akan dihadapi dalam periode budget, seperti tingkat inflasi, trend pasar, permintaan terhadap produk, elastisitas permintaan produk dan sebagainya. Budget kemudian diterapkan dan manajer hams selalu mengawasi dan bersedia menerima masukan serta melakukan perbaikan yang berkesinambungan, melalui perbandingan hasil aktual dengan budget yang telah disetujui tersebut. Activity Based Budgeting sebaiknya diterapkan pada perusahaan yang memproduksi beberapa jenis produk atau jasa, dimana penggunaan sumber daya masingmasing jenis produk tidak sama proporsinya. ABB sebaiknya digunakan untuk analisa jangka menengah dan panjang dimana biaya-biaya akan berubah sesuai dengan aktivitas yang menimbulkannya."

"Tesis ini membahas penerapan tiga komponen penganggaran pada penyusunan RKA-K/L Batan untuk tahun anggaran 2008. Penelitian ini adalah penelitian kualitatif dengan desian deskriptif. Hasil penelitian menunjukkan bahwa tujuan penerapan komponen pengauggaran terpadu telah tercapai, sementara komponen penganggaran dalam kerangka pengeluaran jangka menengah terkendala pada data perkiraan maju. Sedangkan penerapan komponen penganggaran berbasis kinerja telah sampai pada tahap kesesuaian antara input dan output kegiatan dengan sasaran program dan mnstra Batan. Pemahaman dan pengetahuan yang baik mengenai perencanaan program dan kegiatan serta penyusunan anggaran, amat dibutuhkan untuk dapat menerapkan tiga komponen penganggaran pada penyusunan RKA-K/L.

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This thesis discusses the implementation of three budgeting components in the formulation of Batan?s RKA-K/L for fiscal year 2003. This research is qualitative research with a descriptive design. The results showed that the objectives of unified budgeting component has been reached, while the components of budgeting in the medium-term expenditure framework is constrained at forward estimated data. Meanwhile the implementation of performance-based budgeting component has reached the level of conformity between input and output activities with program goals and Batan's strategic plan. Good knowledge and comprehension of planning programs and budget formulation is required to be able to implementing the three budgeting components in the formulation of RKA- K/L."

"The latest research about factors that effected to the implementation of unified budget is to unite the recurrent budget and development budget to become the unified budget, but to estimating whether the unified budget has a less or advantages is not the purpose of this research. The main of this research is to knowing is it the implementation policy of unified budget already use in effectively, through the implementation policy measure using coordination and communication, bureaucracy, manpower, supporting attitude and the conflict preferences as the variable. Thus at the end the research also find and conclude what is the obstacle that appears as the unified budget implementation obstruct.The direct parties as the policy performer was took as the research object. The function is to knowing how far the obstacles could appear, even in the restricted area like the MPR Rl planner (Finances) party and the DJA and PK discuss party. The goals of both parties appearances as mentioned before as the opposite party of each other is to accomplish the objective conclusion.Related to the find of research objectivity, the research disposed quantitative description as the prior instruments to get similar to the real research object. The research also disposed the SPSS 12 contribution as the formulation and to maintain the exactness of data preparation result then the research use crossing test with same relativity of output measure, that theoretically applicable.The implementation of the policy had a several signihcant obstruct which could explain, and that is the needed to advance the capacity and quality of harmonizing perception about uniied budget policy. The training related to the implementation of the policy is less. The improvement of the presence guidance or realization instruction has a prior urgency, the negative attitude and also less of implementation policy supporting facilities."

"JURNAL TATA KELOLA DAN AKUNTABILITAS KEUANGAN NEGARAe-ISSN 2549-452Xp-ISSN 2460-3937ARTICLE HISTORY:163THE IMPLEMENTATION OF RESTRUCTURING PROGRAM AND ACTIVITIESBASED ON THE MONEY FOLLOW PROGRAM IN REGIONSABSTRACTThe current planning and budgeting paradigm has changed from money follows function into mo-ney follows program but this paradigm is considered to not provide clear and concrete benefits. Likewise, the implementation of the money follows program was still problematic, such as program restructuring and problematic activities. Based on these problems, the purpose of this study is to determine the implementation of restructuring programs and activities of local governments and the factors that support and hinder the implementation of restructuring programs and activities in local governments since the enactment of the money follow program. The method used in this study is a descriptive method with a qualitative approach. The results show that programs and activities planned by using the money follow program approach have been implemented in several locus study areas (West Sumatra Province, West Java Province, and Yogyakarta Province). However, the imple-mentation still varies. There are still doubts for the regions in the implementation, especially be-cause it is related to the legal basis. Likewise, there are several inhibiting factors such as human re-sources, policy substance, implementer behavior, and network interactions. For this reason, the study concludes that it is necessary to make adjustments to the central government policies related to regional development planning guidelines and budget allocation."