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Prosedur Penyusunan Anggaran Biaya Operasional pada Kantor Balai Pengkajian Teknologi Pertanian Provinsi Aceh Ermila; M Djamil HS
Journal of Law and Economics Vol. 1 No. 2 (2022): NOVEMBER 2022
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v1i2.112

Abstract

This research analyzes the procedures for preparing operational budgets at the Aceh Province Agricultural Technology Assessment Center Office. With a qualitative approach, the participation of financial staff, managers, and organizational leaders involves in-depth interviews, observations, and document analysis. The results show a lack of involvement of related parties, suboptimal utilization of technical broadcasting, challenges in estimating factory overhead costs, untimely decision-making, and a lack of integration of financial information systems. The discussion suggested strategic improvements, such as increased engagement, optimization of forecasting, handling of overhead cost estimates, increased responsiveness of decision-making, and investment in information integration systems. In conclusion, corrective action is needed to achieve effectiveness and efficiency in preparing operational cost budgets