Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian
This study aims to examine the non-tax state revenue (NTSR) budgeting process at the Pesi Resort Police (object name be camouflaged). This study is a qualitative one with a comparative approach comparing the Resort Police's Budget Realization Report with the budgeting regulations. To meet the r...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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PPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis
2021-06-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
| Subjects: | |
| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/341 |
| _version_ | 1798000478266589184 |
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| author | Ali Tafriji Biswan Defian Panji Ponco Kusumo |
| author_facet | Ali Tafriji Biswan Defian Panji Ponco Kusumo |
| author_sort | Ali Tafriji Biswan |
| collection | DOAJ |
| description | This study aims to examine the non-tax state revenue (NTSR) budgeting process at the Pesi Resort Police (object name be camouflaged). This study is a qualitative one with a comparative approach comparing the Resort Police's Budget Realization Report with the budgeting regulations. To meet the research objectives, conducted and processed data through literature studies and interviews. The study results found that most of the 96 percent NTSR came from services to the community in accordance with the duties and functions of the Resort Police. In general, the research object has fulfilled the budgeting process. However, it has not been carried out more carefully in terms of planning for NTSR revenue budget items. The realization of the NTSR target reaches 2,000 percent, considering that many revenue accounts are not budgeted. The study suggests that the study object should make a more detailed budget planning for each NTSR revenue budget item so that each item is more realistic so that it supports the use of NTSR funds to improve services according to budget as a planning controlling tool. |
| first_indexed | 2024-04-11T11:20:55Z |
| format | Article |
| id | doaj.art-b64ff5441f2746a386d24d022d6a24c1 |
| institution | Directory Open Access Journal |
| issn | 2549-3086 2657-1676 |
| language | English |
| last_indexed | 2024-04-11T11:20:55Z |
| publishDate | 2021-06-01 |
| publisher | PPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj.art-b64ff5441f2746a386d24d022d6a24c12022-12-22T04:27:03ZengPPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762021-06-0151587710.46367/jas.v5i1.341341Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan PengendalianAli Tafriji Biswan0Defian Panji Ponco Kusumo1Politeknik Keuangan Negara STAN, Tangerang Selatan, IndonesiaDirektorat Jenderal Perbendaharaan Kementerian Keuangan Republik IndonesiaThis study aims to examine the non-tax state revenue (NTSR) budgeting process at the Pesi Resort Police (object name be camouflaged). This study is a qualitative one with a comparative approach comparing the Resort Police's Budget Realization Report with the budgeting regulations. To meet the research objectives, conducted and processed data through literature studies and interviews. The study results found that most of the 96 percent NTSR came from services to the community in accordance with the duties and functions of the Resort Police. In general, the research object has fulfilled the budgeting process. However, it has not been carried out more carefully in terms of planning for NTSR revenue budget items. The realization of the NTSR target reaches 2,000 percent, considering that many revenue accounts are not budgeted. The study suggests that the study object should make a more detailed budget planning for each NTSR revenue budget item so that each item is more realistic so that it supports the use of NTSR funds to improve services according to budget as a planning controlling tool.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/341public sectorbudgetingplanningcontrolling |
| spellingShingle | Ali Tafriji Biswan Defian Panji Ponco Kusumo Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian JAS (Jurnal Akuntansi Syariah) public sector budgeting planning controlling |
| title | Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian |
| title_full | Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian |
| title_fullStr | Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian |
| title_full_unstemmed | Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian |
| title_short | Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian |
| title_sort | penajaman peran penganggaran sektor publik sebagai alat perencanaan dan pengendalian |
| topic | public sector budgeting planning controlling |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/341 |
| work_keys_str_mv | AT alitafrijibiswan penajamanperanpenganggaransektorpubliksebagaialatperencanaandanpengendalian AT defianpanjiponcokusumo penajamanperanpenganggaransektorpubliksebagaialatperencanaandanpengendalian |