Analisis partisipasi anggaran dan kesenjangan anggaran: studi kasus pada PT Medco E&P Indonesia = Analysis of participative budgeting and budgetary slack in PT Medco E&P Indonesia

Soegondo, Dhanawan Prasidya (2019) Analisis partisipasi anggaran dan kesenjangan anggaran: studi kasus pada PT Medco E&P Indonesia = Analysis of participative budgeting and budgetary slack in PT Medco E&P Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Anggaran merupakan salah satu faktor yang mempengaruhi keberhasilan suatu perusahaan. Dalam penyusunannya, perusahaan dapat melibatkan seluruh kayawan yang bersangkutan supaya anggaran yang dibuat dapat di realisasikan dengan baik. Namun partisipasi anggaran memiliki beberapa kekurangan seperti adanya kemungkinan munculnya senjangan anggaran yang disengaja. Penelitian ini merupakan suatu bentuk studi kasus nyata pada PT Medco E&P Indonesia perusahaan minyak dan gas yang berinteraksi langsung dengan Negara, untuk melihat apakah perusahaan yang berinteraksi langsung dengan Negara akan melakukan pendekatan yang berbeda dalam proses partisipasinya dan bagaimana senjangan dalam suatu anggaran dilihat dalam suatu perusahaan yang berinteraksi langsung dengan Negara. Peneliti menemukan bahwa PT Medco E&P Indonesia telah menerapkan partisipasi dalam proses penyusunan anggaran dengan baik dan senjangan dalam sebuah anggaran dilihat bukan sebagai hal yang negative melainkan sebagai antisipasi akan sebuah ketidakpastian. Penelitian ini dibatasi hanya untuk satu perusahaan saja sehingga tidak dapat digeneralisasikan untuk seluruh perusahaan minyak secara umum. / Budgeting is one of the key factors of a successful business. Companies can involve their employees in budget structuring so it can be implemented accordingly. Participative budgeting also has its downside such as the possibilities of budgetary slack that is created on purpose. This research are based on a case study on PT Medco E&P Indonesin, oil & gas company who interacts directly with Government, to see if a company that has direct interaction with the Government uses a different approach in the process of participation and how a slack in budget are perceived by them. Findings on this study shows PT Medco E&P Indonesia have implemented participation in its budgeting process with diligence and a slack in budget are not seen as a downside, but as a precautionary attempt at uncertainty. This study is limited to one company, and the evidence from this small study in a single organization obviously cannot be generalized to the whole population.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Soegondo, Dhanawan PrasidyaNIM00000019344DHANA_18@LIVE.COM
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTriwacaningrum, WijayaNIDN0310056701wijaya.tri@uph.edu
Additional Information: SK 12-15 SOE a 2018; 31001000246364
Uncontrolled Keywords: anggaran; partisipasi anggaran; kesenjangan anggaran.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Samuel Noya
Date Deposited: 06 Dec 2021 04:02
Last Modified: 17 Jan 2024 02:34
URI: http://repository.uph.edu/id/eprint/43703

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