Writer / NIM
RAHMAWATI ANGGRAINI ROBOTH / 921413185
Study Program
S1 - AKUNTANSI
Advisor 1 / NIDN
Dr. TRI HANDAYANI AMALIAH, SE.Ak, M.Si / 0007127205
Advisor 2 / NIDN
AMIR LUKUM, S.Pd,. MSA / 0001058402
Abstract
ABSTRAK
Rahmawati Anggraini Roboth. 921413185. 2017. Implementasi Pelaksanaan Anggaran di Institusi Polri, Studi Kasus Pada Unit Reserse Kriminal Polsek Tapa Skripsi Program Studi S1 Akuntansi, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Gorontalo. Melalui bimbingan Ibu Dr. Tri Handayani Amaliah, SE,AK,M.Si, dan Bapak Amir Lukum S.Pd,MSA.
Penelitian ini bertujuan untuk mengetahui implementasi pelaksanaan anggaran di unit Reskrim Polsek Tapa dalam tahun anggaran 2015. Menggunakan jenis metode penelitian deskriftif kualitatif, dan teknik snowball sampling dalam penentuan informan pada sumber data primer dan sekunder. Adapun sumber data terdiri dari wawancara, dokumentasi, dan studi literature. Teknik Analisa data terdiri dari pengumpulan data, klasifikasi, verifikasi, penyajian data, dan penarikan kesimpulan.
Hasil dari temuan penelitian ini menunjukan bahwa implementasi pelaksanaan anggaran baik dan sesuai dengan konsep anggaran berbasis kinerja, serta berjalan secara efektif dan efisien. Namun menjadi temuan menarik bahwa upaya mewujudkan anggaran efektif dan efisien bukanlah menggunakan hal yang baru melainkan cara-cara yang sebenarnya mainstream. Akan tetapi cara-cara tersebut diterapkan secara tegas. Adapun cara-cara tersebut meliputi budget planing, budget cuts, dan mediation.
Kata kunci : Anggaran berbasis kinerja, efektif, efisien, budget planning, budget cuts, mediation.
ABSTRACT
Rahmawati Anggraini Roboth. 921413185. 2017. Implementation of Budget in Police of Republic of Indonesia Institution. A Case Study in Criminal Detective Unit of Sector Police of Tapa. Skripsi. Bachelor Study Program of Accounting, Department of Accounting, Faculty of Economics, State University of Gorontalo. Principal supervisor is Dr. Tri Handayani Amaliah, SE, AK, MSI and Co-supervisor is Amir Lukum, S.Pd,MSA.
This research aims at investigating budget implementation in criminal detective unit of sector police of Tapa in 2015 Fiscal year. It applies qualitative descriptive method. Samples are determined by snowball throwing. Data are included in primary and secondary data. The data have been collected through interview, documentation, and literature study. Techniques of data analysis are data collection, classification, verification, data display, and conclusion.
Finding of this research reveals that the budget implementation has been good and appropriate with performance-based budget concept, and it runs effectively and efficiently. However, the interesting thing is that effort to create effevtive and efficient budget is not achieved by new methods but mainstream ones such as budget planning, budget cuts, and mediation.
Keywords : performance-based budget, effective, efficient, budget planning, budget cuts, mediation
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