Prosedur Penyusunan Anggaran Biaya Operasional pada Kantor Balai Pengkajian Teknologi Pertanian Provinsi Aceh
Abstract
This research analyzes the procedures for preparing operational budgets at the Aceh Province Agricultural Technology Assessment Center Office. With a qualitative approach, the participation of financial staff, managers, and organizational leaders involves in-depth interviews, observations, and document analysis. The results show a lack of involvement of related parties, suboptimal utilization of technical broadcasting, challenges in estimating factory overhead costs, untimely decision-making, and a lack of integration of financial information systems. The discussion suggested strategic improvements, such as increased engagement, optimization of forecasting, handling of overhead cost estimates, increased responsiveness of decision-making, and investment in information integration systems. In conclusion, corrective action is needed to achieve effectiveness and efficiency in preparing operational cost budgets
Author Biographies
Program Studi Sekretari, ASM Nusantara, Kota Banda Aceh, Provinsi Aceh, Indonesia
Program Studi Sekretari, ASM Nusantara, Kota Banda Aceh, Provinsi Aceh, Indonesia
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Total: 8 References- Darsono, & Ari P. (2010). Penganggaran Perusahaan (Edisi kedua). Jakarta: Mitra Wacana Media.
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