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All Journal Journal of Creative Student Research Transformasi: Journal of Economics and Business Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Aminatus Sofia
Universitas 17 Agustus 1945 Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Transportation

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Journal : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi

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Evaluasi Anggaran Belanja Sebagai Alat Pengendali Keuangan Pada Palang Merah Indonesia (PMI) Surabaya Aminatus Sofia; Achmad Maqsudi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.316

Abstract

This research is a qualitative study which aims to analyze deviations between the budget set and the realization in the 2018, 2019 and 2020 PMI Surabaya budgets. This research used 1 (one) person as an informant who was the head of administration at PMI Surabaya. Data collection methods use observation, interview and documentation techniques. Research data analysis is descriptive. The results of this research show that the variance analysis in the PMI Surabaya expenditure budget experienced favorable and unfavorable deviations. Deviations that occurred from 2018 to 2020 in income, income and donations continued to experience unfavorable deviations, while expenditure expenses experienced favorable deviations. In the PMI Surabaya Budget from 2018 to 2020 there was a budget deficit every year. A budget deficit occurs because spending is more than income. So that there is no deficit or shortfall in the budget, that is by coordinating and collaborating with all stakeholders involved in budget management through providing technical guidance and monitoring the budget with the aim that deviations can be avoided.
Co-Authors Achmad Maqsudi Anita Firnanda Dinda Aulia Safitri Siska Dwi Agustina