JAZ: Jurnal Akuntansi Unihaz
Vol 1 No 1 (2018): JAZ: Jurnal Akuntansi Unihaz

ANALISIS REALISASI ANGGARAN BELANJA PADA BALAI PENGELOLAAN DAERAH ALIRAN SUNGAI DAN HUTAN LINDUNG KETAHUN BENGKULU DENGAN MENGGUNAKAN METODE VALUE FOR MONEYANALISIS REALISASI ANGGARAN BELANJA PADA BALAI PENGELOLAAN DAERAH ALIRAN SUNGAI DAN HUTAN LINDUNG K

Pedi Riswandi Riswandi (Accounting)



Article Info

Publish Date
31 Jul 2018

Abstract

This study aims: (1) to know the economic level of budget realization; (2) to know the level of effectiveness of budget realization; (3) to know the level of efficiency of expenditure realization at River Basin Management and Bengkulu Ketahun Protected Forest. The results of the analysis on the Realization of Expenditure Budget at the Management Center of Watershed and Protection Forest of Bengkulu Year by using Value for Money Methods show that (1) In terms of economic aspect, the realiation of budget at River Basin Management and Bengkulu Ketahun Protected Forest, 2014 runs quite economically. As for the year 2015 the realization of expenditure budget at River Basin Management and Bengkulu Ketahun Protected Forest runs economically. Then for the year 2016 budget realization at the River Basin Management and Bengkulu Ketahun Protected Areas runs less economical, due to self-blocking budget by the government. (2) Judging from the aspect of efficiency, the realiation of budget at River Basin Management and Bengkulu Ketahun Protected Forest, in 2014-2016 runs very efficiently. (3) Judging from the aspect of effectiveness, the realiation of budget at River Basin Management and Bengkulu Ketahun Protected Forest, in 2014 is quite effective. As for the year 2015 and 2016 the realization of expenditure budget at the Management Hall of River Basin and Bengkulu Ketahun Protected Forest run effectively

Copyrights © 2018






Journal Info

Abbrev

jaz

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

JAZ : Jurnal Akuntansi Unihaz merupakan Jurnal Ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan, auditing, dan sistem informasi akuntansi. Dalam ...