Senin, 01 Oktober 2012

Pengaruh Penerapan Anggaran Dengan Menggunakan Metode Planning Programming Budgeting System Terhadap Pengelolaan Keuangan Pada Kecamatan Bojongloa Kaler Kota Bandung

Oleh : Surya Ramadhan Noor
Publikasi pada : Proceeding Seminar Nasional Akuntansi - Bisnis (SNAB) 2012, 27 Maret 2012, ISSN : 2252-3936

 ABSTRACT
 Indonesia is a developing country, this can be seen with the development of more advanced economies. To achieve the goal state then the system is needed for good governance. To realize the rights and obligations in managing finances, government agencies should have a good working plan. Basically, the financial resources obtained from sources which the budget has been compiled in the work plan, so the source of the budget obtained from the budget / budget. The budget estimates prepared by studying about what will happen in the future aimed at achieving government targets in a period. Preparation of budgetary resources of public sector uses the application of the method type of budget Planning Programming Budgeting System. This method seeks to rationalize the budget-making process by outlining the long-term plans into programs, sub-programs, as well as various projects. Therefore, when budgeting properly it will produce good financial management and achievement of government objectives as well.
The purpose of this study was to determine how big a role the budget implementation of financial management. Adapaun methods of research conducted in this research is using descriptive method through literature studies and survey approach with interviews and questionnaires conducted in the District Bojongloa Kaler. Analytical techniques used are the validity and reliability, Spearman Rank correlation coefficient test, regression analysis, determination coefficient, hypothesis testing and t test
Based on calculations of correlation coefficients then obtained a value of 0.988, which can be said that the budget implementation of financial management have a relationship that is "very strong". Regression equation between the implementation of the budget noted that financial management is Y '= 34.321 +0.598 X Based on the results of analytical calculation of the coefficient of determination menunujukkan rate 95%. While the calculation based on hypothesis test results can be seen that thitung> TTable ie 2.728> 1.729, it can be said that Ho is rejected and Ha accepted. Thus the results of this study can be concluded that the "allegedly contained the budget implementation of financial management can be" acceptable ".
Keywords: Budget and financial management

1. Pendahuluan
Indonesia merupakan negara yang sedang berkembang, hal ini dapat dilihat dengan perkembangan ekonomi yang semakin maju. Untuk mencapai tujuan negara maka diperlukan sistem pemerintahan yang baik. Selain itu untuk mencapai tujuan tersebut dibutuhkan sumber dana untuk mewujudkannya, sehingga pemerintah harus melakukan pengelolaan keuangan dengan baik. Untuk menutupi pengeluaran negara maka pemerintah harus selalu meningkatkan pendapatannya dengan cara memaksimalkan seluruh potensi yang ada di indonesia. Begitu juga dengan pemerintah daerah harus dapat memaksimalkan sumber dan potensi yang ada untuk meningkatkan kesejahteraan masyarakat daerah.
Dari potensi yang ada, pemerintah daerah harus mengelola keuangan daerah/negara yang sesuai dengan Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Daerah/Negara, keuangan daerah/negara yaitu . . . .
. . . . . (baca_selengkapnya )


Artikel lengkap dikompilasi oleh/hubungi :
Kanaidi, SE., M.Si (Penulis, Peneliti, PeBisnis, Trainer dan Dosen Marketing Management). e-mail ke : kana_ati@yahoo.com atau kanaidi@poltekpos.ac.id
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