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Journal : The Indonesian Accounting Review

ANALISIS EFISIENSI DAN EFEKTIVITAS PROSES PERENCANAAN DAN PENGANGGARAN DAERAH Sopanah Sopanah
The Indonesian Accounting Review Vol 1, No 1 (2011): TIAR - January 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.429

Abstract

The purpose of this research is to describe the process consistency and the result of planning and budgeting in Malang City. Besides that it also formulates the recommendation for increasing participative effectiveness and planning process eficiency, budgeting and transparenq). Based on the document of development planning which has been elaborated earlier and the result of survey and inferential researcher analysis, i, appears that there are sotne inconsistencies in planning process and budgeting in the area of Malang City. Budgeting planning process of the area are said to be effective when all are related to the specified program priority, the intention can be reached in timely mean and matched with regulation. Based on the result of survey to 50 respondents, they said that inconsistencies have occurred. These are due to the goods that are not totally related to the regulation (product punished). It is also due to the time of doing the budgeting process. From 6 steps in budgeting planning process, they are in consistency. It is found that budgeting planning process in Malang City is not yet effective. Meanwhile, budgeting planning process of the area are said to be eficient if some of the proposals from Musrenbang (the conformity of planning and developrnent) are accommodated in APBD. It can be generalized that very few proposals are agreed due to the limited budget.
Co-Authors Achmad Fairuzabadi Adya Hermawati Ahmad Fairuzabadi Akhmad Noval Adzani Aksar, Anshari Malim Alif Fidiyanti Mulyani Amir Hasan Ananggadipa Pratama Angela Astika Udur Sirait Aria Wastra Boja Besin, Egidio Da Neves Brito Choirotul Ummayyah Choirul Anam Choirum Alfi Shariana Umami Chumairoh Dian Maharani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Nur Saputra Elysabeth Permatasari Endah - Puspitosarie Endah Puspitasari Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Febriani Tri Setyaning Tyas Firman Nurdiyansyah Fitriana Nur Ica Dewi Gresensia Elisabeth Tori Hamzah, Nur Laely Hanif Rani Iswari Hanif Rani Iswari Harnovinsah Harnovinsah Hartini P. Pawestri Helin Destria Ananda Hindar Safri Lubis i Anggarani, Dw Indah Dewi INDAH DEWI NURHAYATI Irfan Fatoni Iva Khoiril Mala Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan, Khojanah Lina Saptaria Listyana Era Murti Maria Lorita Bete Marjani AT Mawar Maulana Nur Mohammad Fauzi Fikri Haikal Mohammad Ghozali Muliana, Anisa Putri Mulyono Mulyono Nadiva, Synda Lailatus Nasharuddin Mas Nasharuddin Mas Ndaru Muchtarom Anantadi Nerizqullah Auriga Tsarwa Niken Paramita Novita Alaika Sari P, Hartini Prasetyaning Putri Yuliawati Rafrini Amyulianthy Rahayu Puji Suci Richard Gerry Riza Bahtiar Sulistyan Rosa, Irene Via Dollo Rusyad, Zahir Sari, Mei Indah Sari, Novita Alaika Sierra Tasya Ivania Aminuddin Syamsul Bahri Syamsul Bahri Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Wahyudi, Untung Wahyuni, Meniq Anjas Yayan Hadijah Yohana Taruli Vlorentina Yuni Kartikasari ZULKARNAIN ZULKARNAIN