Perencanaan, Penganggaran dan Estimasi Keuangan
Abstract
Perencanaan, Penganggaran dan Estimasi (PPE) dapat meningkatkan perencanaan strategis dan mengurangi risiko timbulnya budgetary slack sesuai tujuan perusahaan dalam memberikan pelayanan kepada masyarakat. Kegiatan Pengabdian Kepada Masyarakat (PKM) dilaksanakan dengan menggunakan metode pemaparan materi dan diskusi serta pendampingan pada PT Medikarya Utama yang memiliki Rumah Sakit Bhakti Medicare. Pelatihan dan pendampingan dilaksanakan dalam kerangka meningkatkan pemahaman atas PPE. Sebagai civitas akademika, Tim PKM Program Studi Magister Akuntansi mencoba berkontribusi untuk berkontribusi dalam memberikan edukasi akuntansi keuangan khususnya atas penerapan PPE kepada pihak-pihak yang membutuhkan. Peningkatan pengetahuan atas perencanaan, penganggaran tentunya akan menjadi keniscayan. Sumber daya manusia yang memahami dan memiliki kompetensi dalam implementasi Perencanaan, Penganggaran dan Estimasi akan meningkatkan tata kelola dan akuntabilitas perusahaan kepada masyarakat.
Kata Kunci: penganggaran; budgetary slack; rumah sakit
Abstract
Finansial Planning, Budgeting and Estimating. Planning, Budgeting, and Estimating (PBE) can improve strategic planning and reduce the risk of budgetary slack arising following the company's goals in providing services to the community. PKM activities are carried out using the method of presenting material and discussion as well as mentoring at PT Medikarya Utama which owns the Hospital. Training and mentoring are carried out within the framework of increasing understanding of PBE. As an academic community, the PKM of the Master of Accounting Study Program tries to contribute to providing financial accounting education, especially regarding the application of PBE to parties who need it. Increasing knowledge of planning and budgeting will of course be a necessity. Human resources who understand and have competence in implementing Planning, Budgeting, and Estimating will improve corporate governance and accountability to the community
Keywords: budgeting; budgetary slack; hospital
References
Abdat, M. (2023). Kesiapan Pembangunan Rumah Sakit: Sebuah Studi Kelayakan. Syiah Kuala University Press.
Badriah, E. (2020). Pengaruh Partisipasi Anggaran Terhadap Budgetary Slack (Studi Kasus pada Satuan Kerja Perangkat Daerah Kabupaten Pangandaran). Moderat: Jurnal Ilmiah Ilmu Pemerintahan, 6(1), 64-78.
Coveney, M., & Cokins, G. (2014). Budgeting, Planning, and Forecasting in Uncertain Times. New York: American Institute of Certified Public Accountant, Inc.
Falikhatun. (2007). Pengaruh Partisipasi Penganggaran terhadap Budgetary Slack dengan Variabel Pemoderasi Ketidakpastian Lingkungan dan Kohesivitas Kelompok. Jurnal Akuntansi dan Keuangan, 207-221.
Mulyani, S. (2015). Peran gusjigang dan penerapan akuntansi terhadap literasi keuangan pra-nikah. Jurnal Dinamika Ekonomi dan Bisnis, 12(2).
Nowicki, M. (2004). The financial management of hospitals and healthcare organizations. Chicago, IL: Health Administration Press.
Rukmana, P. (2013). Pengaruh partisipasi anggaran dan asimetri informasi terhadap timbulnya budget slack (studi empiris pada Pemerintah Kota Padang). Jurnal akuntansi, 1(1).
Subyantoro, A., & Suwarto, F. X. (2020). Manajemen Sumber Daya Manusia Strategi. Penerbit Andi.
Suharyani, Y. D., & Djumarno, D. (2023). Perencanaan Strategis Dan Pembangunan Berkelanjutan. Jurnal Ilmiah Global Education, 4(2), 767-778.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Holiawati Holiawati, Endang Ruhiyat, Firman Tatariyanto
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright Notice
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Abdimisi have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.
In developing strategy and setting priorities, Abdimisi recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
