FUNGSI BUDGET SEBAGAI ALAT PERENCANAAN, ALAT KONTROL, DAN ALAT UNTUK EVALUASI KINERJA PADA ORMAWA DI FAKULTAS BISNIS DAN EKONOMIKA UNIVERSITAS SURABAYA
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Keywords:
Budgeting, perencanaan, kontrol, evaluasi kinerja, nirlaba
Abstract
Penelitian ini bertujuan membandingkan kesesuaian fungsi budget dalam teori dengan praktik nyata dalam organisasi kemahasiswaan dengan berfokus pada 3 fungsi utama budget yaitu sebagai alat perencanaan, kontrol, dan juga evaluasi kinerja. Hasil penelitian menunjukkan bahwa organisasi kemahasiswaan di Fakultas Bisnis dan Ekonomika Universitas Surabaya telah memanfaatkan 3 fungsi utama budget. Hal ini sesuai dengan teori yang ada sebelumnya. Meskipun begitu, organisasi tersebut belum menerapkan good budgeting practices.
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References
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Hansen, D. R., & Mowen, M. M. (2007). Managerial accounting. Cengage Learning.
Anthony, R., & Young, D. W. (2003). Management control in nonprofit organization 7ed.
Chong, V. K., Eggleton, I. R., & Leong, M. K. (2006). The multiple roles of participative budgeting on job performance. Advances in accounting, 22, 67-95.
Davila, A., & Foster, G. (2007). Management control systems in early-stage startup companies. The Accounting Review, 82(4), 907-937.
Drury, C. (2004). Management and cost accounting. London : Thomson learning
Dunk, A., & Nouri, H. (1998). Antecedents of budgetary slack: a literature reviewand synthesis. Journal of Accounting Literature, 17, 72–96.
Eker, M., & Üniversitesi, U. (2006). The impact of budget participation on managerial performance via organizational commitment: A study on the top 500 firms in Turkey. Ankara Universitesi SBF Dergisi, 118-136.
Flamholtz, E. G. (1983). Accounting, budgeting and control systems in their organizational context: theoretical and empirical perspectives. Accounting, Organizations and Society, 8(2), 153-169.
Gustafsson, M., & Pärsson, R. (2010). Budget-a perfect management tool? A case study of AstraZeneca.
Hafid, A. R. (2007). Peranan Anggaran Biaya Operasi Dalam Menunjang Efektivitas Pengendalian Biaya Operasi (Studi Kasus pada PT Kereta Api (Persero)).
Hansen, D. R., & Mowen, M. M. (2007). Managerial accounting. Cengage Learning.
Published
2014-03-01
Section
Bidang Akuntansi (AK)
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