Nada, Nabilah (2012) Implementasi manajemen anggaran berbasis kinerja periode 2007-2010 ; Studi kasus pada departemen produksi PT. Semen Gresik (Persero), Tbk. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Abstract
ABSTRAK
Penelitian ini bertujuan untuk mengetahui implementasi manajemen Anggaran Berbasis Kinerja di departemen produksi PT. Semen Gresik (Persero), Tbk. Lingkup penelitian ini terdiri dari proses- proses penganggaran berbasis kinerja termasuk perencanaan kinerja, pelaksanaan anggaran, pengukuran kinerja, dan evaluasi kinerja serta pelaporan. Di samping itu penelitian ini juga menggambarkan kendala- kendala yang dihadapi dalam proses penganggaran beserta alternatif solusinya.
Penelitian ini merupakan penelitian kualitatif dengan menggunakan paradigma deskriptif. Pendekatan deskriptif digunakan untuk mendeskripsikan pemahaman yang mendalam tentang proses penganggaran di PT. Semen Gresik (Persero), Tbk. Sedangkan teknik pengumpulan data dilakukan dengan observasi, wawancara dan studi dokumentasi.
Hasil dari penelitian ini menunjukkan bahwa secara umum penerapan Anggaran Berbasis Kinerja pada departemen produksi yang ideal belum tercapai. Meskipun dalam tahapan perencanaan kinerja, evaluasi kinerja dan pelaporannya sudah cukup baik dalam implementasinya, akan tetapi masih ada beberapa kesalahan dalam tahapan proses pengukuran kinerja serta pelaksanaan anggaran khususnya dalam pelaksanaan anggaran biaya produksi tahun 2007- 2010. Kurangnya komunikasi serta sistem penghargaan (reward) dan sanksi (punishment) menjadi penyebab- penyebab permasalahan yang ada. Untuk mengatasi permasalahan- permasalahan tersebut ada solusi- solusi yang dapat ditempuh yaitu perlunya pembuatan pedoman yang rinci mengenai pelaksanaan Anggaran Berbasis Kinerja, perlunya sosialisasi dan pelatihan rutin bagi pimpinan maupun staf mengenai Penganggaran Berbasis Kinerja, kemudian perlunya menerapkan sistem pemberian reward (penghargaan) bagi unit kerja dan perlunya punishment (sanksi) yang tegas atas pencapaian kinerja dalam pelaksanaan anggaran.
ABSTRACT
The aim of this research was to determine the implementation of performance based budget management in the production management of PT. Semen Gresik (Persero), Tbk. The material of this study consisted of performance-based process of budgeting including performance plan, budget implementation, performance measurement, performance evaluation and reporting. In addition, this research also described the obstacles faced in the budgeting process including the alternative solution.
This research was a qualitative research. Data was collected by observation, interview, and documentation study. The result of data collection was analyzed by using qualitative method of descriptive paradigm. Descriptive approach was done to describe deep understanding about budgeting process in PT. Semen Gresik (Persero), Tbk.
The result of this research showed that in general, the ideal application of performance-based budget in the production department had not been achieved. Even though the implementation of performance planning, performance evaluation and the reporting stage was good enough, there were some mistakes in the performance evaluation measurement stage and budget implementation, especially in the implementation of production budget in 2007-2010. The lack of communication, less reward and punishment system became the reasons of the existing problems. Solutions to overcome the problems were making detailed guidance about the implementation of performance-based budget, giving socialization and routine training for the leader and staffs about performance- based budget, applying the reward system for the working unit and the firm punishment toward the performance achievement in the budget implementation.
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Meldona, Meldona | ||||||
Contributors: |
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Keywords: | Manajemen Anggaran Berbasis Kinerja; Management; Budget; Performance | ||||||
Subjects: | 14 ECONOMICS > 1402 Applied Economics > 140209 Industry Economics and Industrial Organisation | ||||||
Departement: | Fakultas Ekonomi > Jurusan Manajemen | ||||||
Depositing User: | Adi Sucipto | ||||||
Date Deposited: | 06 Mar 2023 09:16 | ||||||
Last Modified: | 06 Mar 2023 09:16 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/47851 |
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