Sofia, Aminatus (2024) Evaluasi Anggaran Belanja Sebagai Alat Pengendali Keuangan Pada Palang Merah Indonesia (PMI) Surabaya. (Evaluation of the Expenditure Budget as a Financial Control Tool at the Indonesian Red Cross (PMI) Surabaya). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini merupakan penelitian kualitatif yang bertujuan untuk menganalisis penyimpangan antara anggaran yang ditetapkan dengan realisasi pada anggaran belanja tahun 2018, 2019, dan 2020 Palang Merah Indonesia (PMI) Surabaya. Penelitian ini menggunakan 1 (satu) orang sebagai informan yang merupakan kepala bidang administrasi Palang Merah Indonesia (PMI) Surabaya. Metode pengumpulan data menggunakan teknik observasi, wawancara, dan dokumentasi. Analisis data penelitian bersifat deskriptif. Hasil penelitian ini menunjukkan bahwa analisis varians pada anggaran belanja Palang Merah Indonesia (PMI) Surabaya mengalami penyimpangan menguntungkan (favorable) dan penyimpangan tidak menguntungkan (unfavorable). Penyimpangan yang terjadi pada anggaran Palang Merah Indonesia (PMI) Surabaya tahun 2018 mengalami penyimpangan menguntungkan (favorable) sedangkan pada tahun 2019 dan 2020 mengalami penyimpangan tidak menguntungkan (unfavourable). Dalam Anggaran Palang Merah Indonesia (PMI) Surabaya pada tahun 2018 terjadi surplus sedangkan pada tahun 2019 dan 2020 terjadi defisit. Agar anggaran tidak terjadi penyimpangan yaitu perlu dilakukan koordinasi dan kerja sama seluruh pemangku kepentingan yang terlibat dalam pengelolaan anggaran melalui pemberian bimbingan secara teknis dan pengawasan anggaran dengan tujuan penyimpangan dapat dihindari.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Budget, Evaluation, Indonesian Red Cross. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis |
| Depositing User: | 1222000047 Aminatus Sofia |
| Date Deposited: | 13 Aug 2024 07:01 |
| Last Modified: | 13 Aug 2024 07:01 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/30106 |
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