PROSES PENGANGGARAN DI ORGANISASI PEMERINTAHAN KELURAHAN RUNGKUT MENANGGAL SURABAYA

Authors

  • Muhamad Risa Farhan Universitas Pembangunan Nasional “Veteran” Jawa Timur
  • Narisyah Evita Zharah Universitas Pembangunan Nasional “Veteran” Jawa Timur
  • Gabrena Septi Aulia Universitas Pembangunan Nasional “Veteran” Jawa Timur
  • Rindu Reza Budiarti Universitas Pembangunan Nasional “Veteran” Jawa Timur
  • Sheva Rajaby Eliya Trenggono Universitas Pembangunan Nasional “Veteran” Jawa Timur
  • Fajar Syaiful Akbar Universitas Pembangunan Nasional “Veteran” Jawa Timur

DOI:

https://doi.org/10.61722/japm.v2i6.2753

Keywords:

Budgeting; neighborhoods; accountability; transparency

Abstract

The budgeting process at the urban village level is critical to ensure that public services are effective and budgets are spent accountably. This study aims to analyze the budgeting process in the Village of Rungkut Menanggal, Surabaya, focusing on the stages of budget planning, implementation, and accountability. Using a descriptive qualitative method and a case study approach, data was collected through interviews, and documents. The results showed that the budgeting process in the village of Rungkut Menanggal has run in accordance with established procedures. Each stage of budgeting is well implemented, from planning to reporting, which ensures transparency and accountability of budget use. In conclusion, budget management in this village shows high effectiveness and contributes positively to public services. This research is expected to serve as a reference for other urban villages in improving their budgeting and financial management processes.

References

Alimuddin, F., & Damis, H. (2018). Analisis Efektifitas Dan Efisiensi Pengelolaan Anggaran Dinas Perindustrian Perdagangan Energi Dan Sumber Daya Mineral Kabupaten Pinrang. PARADOKS : Jurnal Ilmu Ekonomi, 1(1), 108–120. https://doi.org/10.33096/paradoks.v1i1.89

Habibah, N., & Sisdianto, E. (2024). Manfaat Penetapan Anggaran Biaya Dan Pendapatan Sebagai Alat Pengendalian Dan Pendapatann Daerah Di Kota Bandar Lampung. Jurnal Media Akademik (JMA), 2(4). https://jurnal.mediaakademik.com/index.php/jma/article/view/272%0Ahttps://jurnal.mediaakademik.com/index.php/jma/article/download/272/263

Hairul Anam, Yanzil Azizil Yudaruddin, D. A. (2019). Journal of Accounting, Taxation and Finance PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL DI PROVINSI KALIMANTAN TIMUR. 218–231.

I Gusti Ayu Sucitrawati, & Maria M. Ratna Sari. (2017). Pengaruh Partisipasi Penganggaran Terhadap Kinerja Manajerial Dengan Budaya Organisasi Dan Job Relevant Information Sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana , 20, 1791–1819.

Kuntadi, C., & Irvan Zakaria, M. (2022). Faktor-faktor yang Mempengaruhi Penyusunan Anggaran: Sumber Daya Manusia, Penghargaan dan Sanksi (Literature Review). Jurnal Ilmu Multidisplin, 1(3), 670–676. https://doi.org/10.38035/jim.v1i3.94

Sari, M. S., Salma, N., & Silva, D. (2023). Implementasi Anggaran Berbasis Kinerja Terhadap Kinerja Pegawai Pada Dinas Sosial Kabupaten Tanggamus. Management Studies and Entrepreneurship Journal, 4(3), 2276–2280.

Downloads

Published

2024-10-28

Issue

Section

Articles