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Abstrak :
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. ......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.

Abstrak :
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.