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"There is an increasing need for nonprofit organizations to improve their way of management and operation so that they can optimally use its limited resources to provide better services to its environment. Budgeting is one of a number of important areas of management and operation. The thesis focuses on the use of budgeting as planning and controlling tools in a nonprofit organization. The information required in the development of the thesis is obtained through field study in AIESEC International as well as a study of literatures in the libraries. AIESEC International formulates its year plan prior to the development of annual budget. In such a manner, available resources can be allocated based on the priorities to achieve the organizational goals. In developing its budget, AIESEC International applies participatory budgeting with bottom-up approach. This way, the budget developed may contain a more reliable data as the persons involved are familiar with daily operation. As the budget is developed, it is then reviewed and approved by AIESEC member countries. The development of expenditures budget precedes the development of revenues budget. The targeted revenues are then expected to be balanced the estimated expenditures. The budget structure follows the management structure of AIESEC International, in which it consists of budgets for functional key areas as well as for the regions. AIESEC International allocates its revenues and expenditures to one unrestricted and a number of restricted funds. The revenues are generated from internal and external financial sources. Revenues from internal sources consist of fees collection from member countries, while those from external sources are mostly in the forms of sponsorship, grants and donations from government, private institutions and companies. As an attempt to obtain a better reflection of financial condition, starting in the 1992/1993 financial year, the accrual basis accounting is used as the revenues recognition method, replacing the former cash basis accounting. It can be concluded that AIESEC International has been using the budget as its planning and coordination tools. However, the use of budget as a controlling and performance evaluation tools has not been fully implemented."

"Fokus dari penelitian ini adalah membahas dan menganalisa pelaksanaan kebijakan penyusunan Rencana Kerja dan Anggaran Kementerian Negara / Lembaga melalui pendekatan penganggaran berbasis kinerja di Departemen Keuangan, dengan cakupan analisa mencakup kewenangan-kewenangan dalam fungsi perencanaan dan penganggaran sebagaimana diamanatkan dalam Undang-Undang nomor 17 tahun 2003 tentang Keuangan Negara dan Undang-undang No 25 tahun 2004 tentang Sistem Perencanaan Pembangunan Nasional, pelaksanaan kebijakan itu sendiri baik mengenai proses perencanaan dan penganggaran, hubungan antar kelembagaannya sampai dengan pengukuran dan evaluasi kinerja serta membandingkan dengan praktek-praktek terbaik yang telah dilakukan di beberapa negara.Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Data-data diperoleh melalui wawancara secara mendalam. Hasil penelitian ini menyarankan perlunya perubahan peraturan perundangan-undangan yang terkait dengan fungsi perencanaan dan penganggaran, peningkatan sumber daya manusia dan peningkatan koordinasi di antara Departemen Keuangan dan Badan Perencanaan Pembangunan Nasional.

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The Focus of this research is to discuss and analyze the policy implementation of the Work Plan and Budget Line Ministries / Agencies arrangement through the performance based budgeting approach at The Ministry of Finance. The Coverage of analysis include the authorities in the planning and budgeting function as it is mandated in Law number 17 year 2003 about The National Finance and law number 25 year 2004 about National Development Planning System, the implementation of this policy in terms of planning and budgeting process, the relationship among institutions and performance measurement and evaluation, also comparison with the best practices implemented in some countries.This research is a qualitative which used descriptive design. The data was obtained from extended interview. The findings of this research suggest the importance of changes in some laws related to planning and budgeting function, improvement of human resources and the improvement of coordination between Ministry of Finance and National Development Planning Agency."

"Undang-Undang nomor 22 tahun 1999 tentang Pemerintahan Daerah dan Undang undang nomor 25 tahun 1999 tentang Perimbangan keuangan antara pusat dan daerah, ditindak lanjuti dengan Peraturan Pemerintah (PP) nomor 25 tahun 2000 tentang Otonomi Daerah dan PP nomor 105 tahun 2000 tentang pengelolaan dan pertanggung jawaban Keuangan Daerah, selanjutnya oleh Menteri Dalam Negeri diterbitkan Kepmendagri nomor 29 tahun 2002 tentang pedoman pengurusan pertanggung jawaban dan pengawasan keuangan daerah serta tatacara penyusunan anggaran pendapatan dan belanja daerah, selanjutnya di Propinsi Sumatera Selatan diterbitkan surat edaran Gubemur nomor 010/SE/V1/2003 bahwa semua instansi harus melaksanakan sistem anggaran yang baru yaitu anggaran berbasis kinerja, dimana usulan anggaran semula disebut DUP (Daftar Usulan proyek), dan pada sistem anggaran yang barn disebut RASK(Rencana Anggaran Satuan Kerja). Sehubungan dengan hal tersebut diatas, peneliti tertarik untuk memperoleh informasi lebih jauh tentang penyusunan anggaran dengan sistem RASK dinar Kesehatan Propinsi Sumatera Selatan tahun 2004.Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif. Sebagai upaya untuk menggali lebih jauh unsur masukan, unsur proses, unsur keluaran serta masalah-masalah yang timbul dalam penyusunan RASK Dinas Kesehatan propinsi Sumatera Selatan tahun 2004. Hasilnya pada unsur masukan adalah bahwa Penyusunan RASK Dinas Kesehatan Propinsi Sumatera Selatan tahun 2004 dikoordinasikan oleh Sub Dinas Perencanaan dan Evaluasi Program Kesehatan, tenaga, dana, jadwal dan petunjuk pelaksanaan belum ada secara khusus, pada unsur proses didapatkan Koordinasi lintas sektoral dan Bimbingan teknis belum dilaksanakan dan pada unsur keluaran didapatkan bahwa anggaran publik telah lebih besar ( 81,4%) dari anggaran aparatur (18,6 %) serta anggaran untuk Upaya Kesehatan Masyarakat telah lebih besar dibandingkan dengan anggaran untuk Upaya Kesehatan Perorangan.Setelah didapatkan informasi ini, akan disampaikan kepada pihak Dinas kesehatan propinsi Sumatera Selatan, Bappeda Propinsi Sumatera Selatan serta Komisi E DPRD Propinsi Sumatera Selatan, untuk dijadikan masukan bagi penyusunan RASK tahun-tahun yang akan datang agar lebih baik lagi.

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Budgeting Analysis of the System of Unit Budgeting Plan for the Province of South Sumatera Health Office in 2004The Bill number 22 year 1999 regarding Local Government and the Bill number 25 year 1999 regarding Financial Balance between Central Government and Local Government that followed up with Government Regulation number 105 year 2000 as regards Local Financial Management and Responsibility. Then base on the Minister of Home Affairs' Decree number 29 year 2002 as regards the Guidelines of Local Financial Responsibility and Control, and Procedures of Local Expense and Revenue Budgeting and the Letter of Governor number 010/SE/VI/2003 that stated all institutions have to apply the new budgeting system which called performance base budgeting. The previous budget proposal called the list of project proposal but right now it is called System of Unit Budgeting Plan. For that reason, the writer was interested to assess further more about making of budgeting with System of Unit Budgeting Plan of the Province of South Sumatera Health Office in 2004.

The study was conducted using qualitative approach. It was to assess further more about input, process, and output aspects, as well as problems in making of Unit Budgeting Plan in the Health Office in the year 2004. The study result showed that input aspect as Unit Budgeting Plan was coordinated by Sub Division of Health Program Evaluation and Planning, however human resource, fund, schedule, and specific guidelines to do it were unavailable. Process aspect showed that inter-sector coordination and technical building was not conducted yet. Output aspect showed that budget for public (81.4%) had been higher than budget for human resources (18.6%), and budget for public health programs had been higher than budget for individual health programs.

The study result above could become inputs for related institutions in the province level such as the Province of South Sumatera Health Office, District Planning Board, and Commission E of District Parliament to make the better Unit Budgeting Plan in many years to come."