Arianti, Dessy Okta (2014) Analisis Uji Kesesuaian Proses Penyusunan Anggaran pada Badan Layanan Umum Terhadap Peraturan Pemerintah Dan Undang - Undang (Studi Kasus Pada Lembaga Pengelolaan Dana Bergulir Koperasi Dan Usaha Mikro Kecil Menengah Kementerian Koperasi Dan Usaha Kecil Menengah). S1 thesis, STIE Indonesia Banking School.
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Abstract
Budgeting process ought to meet the standar of accountablity and transparency to public as public sector’s stakeholder. The issuance of UU No. 17 Tahun 2003 support the good governance in state administration, and state financial management should be carried out in professional way, open, and accountable in accordance with the regulation of state. This research analyze the congruence of budgeting process that has been done with the regulations. This research aim to propose Performance Based Budgeting Standard Operating Procedure for Lembaga Pengelola Dana Bergulir KUMKM based on laws and regulations due to improve quality of planning and budgeting for the coming period. Standard Operating Procedure will further improve the quality of information performance based budgeting process and good corporate governance in Lembaga Pengelola Dana Bergulir KUMKM. Keywords : BLU, Public Sector, Budgeting Process, Good Corporate Governance.
Item Type: | Thesis (S1) |
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Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Prodi S1 Akuntansi |
Depositing User: | Ms Dyta Medina |
Date Deposited: | 30 Jul 2020 05:24 |
Last Modified: | 16 Jul 2024 01:31 |
URI: | http://repository.ibs.ac.id/id/eprint/679 |
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