RANCANG BANGUN SISTEM PENGANGGARAN DAN PENGENDALIAN ANGGARAN (STUDI KASUS : UNMUH PONOROGO)
Abstrak: In the budgeting
process, the finance department does not know the attributes and estimate
nominal for every budget only. During the realization process of the budget
plan, it makes UNMUH Ponorogo has lack or excess the budget. Based on the
problem, UNMUH Ponorogo needs the budgeting and controlling budget system by
taking into key performance indicators (KPI) so that the budget plan can be
generated efficiently (not too little or too much) and it can control the
budgets. It will determination the attribute and set the standard of costs,
makes the work plan and budget plan, handle the budget submission and
validation the budget submission, realize the budget and handle the budget
accountability. The output from this system is the data attribute and its
standard cost, the work plan, budget plan that based on work plan and cost
standards of KPI, the comparison report between budget and realization of
budget for every department and overall. So from this system, UNMUH Ponorogo
can make budget plan based on standard costs in the KPI. In addition, UNMUH
Ponorogo can control the budget.
Penulis: Bhaga Yanuardo Missa,
Arifin Puji Widodo, Tan Amelia
Kode Jurnal: jptkomputerdd130175
