PEERAPAN ZERO-BASED BUDGETING SEBAGAI ALAT PENGENDALI DAN EVALUASI MANAJEMEN (Studi Kasus PT Bukit Asam, Tbk)
Zero-Based Budgeting concept is not yet widely done by companies in Indonesia. Though this concept ensures a better accuracy rate than the incremental method that commonly practiced by companies in Indonesia. The Application of Zero-Based Budgeting concept in the budget preparation need to consider...
| Main Authors: | , |
|---|---|
| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
|
| Subjects: |
| _version_ | 1826047426460385280 |
|---|---|
| author | , Harry Satria Utama , Dr. Hardo Basuki, M.Soc., Sc. |
| author_facet | , Harry Satria Utama , Dr. Hardo Basuki, M.Soc., Sc. |
| author_sort | , Harry Satria Utama |
| collection | UGM |
| description | Zero-Based Budgeting concept is not yet widely done by companies in Indonesia.
Though this concept ensures a better accuracy rate than the incremental method that
commonly practiced by companies in Indonesia. The Application of Zero-Based Budgeting
concept in the budget preparation need to consider the detail company plan, which will
require more assumptions to calculae costs and revenues. The number of calculations in the
application of the Zero-Based Budgeting concept is no doubt will require a longer time in the
company's budget preparation. But this can be solved by utilizing information technology to
reduce time in budgeting preparation.
This thesis is a case study conducted in a mining company PT. Bukit Asam Tbk. In this
case study, reviews are carried out studies of the budgeting processes in the company, and
the identification of problems that arise. The results of this study indicate that the inaccuracy
of the budget problems to the actual figure can be minimized by applying the Zero-Based
Budgeting concept in the company budget preparation, and the time consumes by the
company in applying the concept of Zero-based Budgeting can be reduced by utilizing
information technology. |
| first_indexed | 2024-03-13T23:10:42Z |
| format | Thesis |
| id | oai:generic.eprints.org:125448 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:10:42Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1254482016-03-04T08:38:41Z https://repository.ugm.ac.id/125448/ PEERAPAN ZERO-BASED BUDGETING SEBAGAI ALAT PENGENDALI DAN EVALUASI MANAJEMEN (Studi Kasus PT Bukit Asam, Tbk) , Harry Satria Utama , Dr. Hardo Basuki, M.Soc., Sc. ETD Zero-Based Budgeting concept is not yet widely done by companies in Indonesia. Though this concept ensures a better accuracy rate than the incremental method that commonly practiced by companies in Indonesia. The Application of Zero-Based Budgeting concept in the budget preparation need to consider the detail company plan, which will require more assumptions to calculae costs and revenues. The number of calculations in the application of the Zero-Based Budgeting concept is no doubt will require a longer time in the company's budget preparation. But this can be solved by utilizing information technology to reduce time in budgeting preparation. This thesis is a case study conducted in a mining company PT. Bukit Asam Tbk. In this case study, reviews are carried out studies of the budgeting processes in the company, and the identification of problems that arise. The results of this study indicate that the inaccuracy of the budget problems to the actual figure can be minimized by applying the Zero-Based Budgeting concept in the company budget preparation, and the time consumes by the company in applying the concept of Zero-based Budgeting can be reduced by utilizing information technology. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , Harry Satria Utama and , Dr. Hardo Basuki, M.Soc., Sc. (2013) PEERAPAN ZERO-BASED BUDGETING SEBAGAI ALAT PENGENDALI DAN EVALUASI MANAJEMEN (Studi Kasus PT Bukit Asam, Tbk). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=65617 |
| spellingShingle | ETD , Harry Satria Utama , Dr. Hardo Basuki, M.Soc., Sc. PEERAPAN ZERO-BASED BUDGETING SEBAGAI ALAT PENGENDALI DAN EVALUASI MANAJEMEN (Studi Kasus PT Bukit Asam, Tbk) |
| title | PEERAPAN ZERO-BASED BUDGETING SEBAGAI ALAT PENGENDALI DAN EVALUASI MANAJEMEN (Studi Kasus PT Bukit Asam, Tbk) |
| title_full | PEERAPAN ZERO-BASED BUDGETING SEBAGAI ALAT PENGENDALI DAN EVALUASI MANAJEMEN (Studi Kasus PT Bukit Asam, Tbk) |
| title_fullStr | PEERAPAN ZERO-BASED BUDGETING SEBAGAI ALAT PENGENDALI DAN EVALUASI MANAJEMEN (Studi Kasus PT Bukit Asam, Tbk) |
| title_full_unstemmed | PEERAPAN ZERO-BASED BUDGETING SEBAGAI ALAT PENGENDALI DAN EVALUASI MANAJEMEN (Studi Kasus PT Bukit Asam, Tbk) |
| title_short | PEERAPAN ZERO-BASED BUDGETING SEBAGAI ALAT PENGENDALI DAN EVALUASI MANAJEMEN (Studi Kasus PT Bukit Asam, Tbk) |
| title_sort | peerapan zero based budgeting sebagai alat pengendali dan evaluasi manajemen studi kasus pt bukit asam tbk |
| topic | ETD |
| work_keys_str_mv | AT harrysatriautama peerapanzerobasedbudgetingsebagaialatpengendalidanevaluasimanajemenstudikasusptbukitasamtbk AT drhardobasukimsocsc peerapanzerobasedbudgetingsebagaialatpengendalidanevaluasimanajemenstudikasusptbukitasamtbk |