ANALISIS MEKANISME PENGANGGARAN SEBAGAI ALAT PENGENDALIAN KEUANGAN STUDI KASUS RUMAH SAKIT UMUM ANUTAPURA PALU TAHUN 2011
ABSTRACT: The objective of
this study was to analyze the mechanism of budgeting as a financial control device
at Palu Anutapura General Hospital. This study is a descriptive survey approach
method. The results of this study show that In designing the budget of Palu
Anutapura General Hospital, Anutapura hospital has involved all of the stakeholders based on the
bottom-up proposal. The budget proposal should be carried out by qualified
human resources through Budget Composers team. In the budget decision, the co-ordinations
and the commitments between legislative
branch and executive branch has included
Anutapura General Hospital management. Consequently, the budget
implementation is more efficient and
effective. The budget
implementation is carried
out after the
validation of Budget Working Plan
(BWP) to become
Budget Implementation Document
(BID) included the
validation of activity implemented
by officer in the field
supported by decree
of the Mayor
of Palu. The
budget change is a solution for SKPD supported by the decree of Mayor of
Palu in September in fulfilling the need of the end year budget. The budget
accounting plays an important role in the implementation of all activities,
since the reporting provides feedback towards manager element, in this case,
the Mayor of Palu
Penulis: Agusalim, Indar, Alimin
Kode Jurnal: jpkesmasdd130059
