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All Journal Journal of Islamic Economics and Finance
Iman Putra Jaya Hulu
Sekolah Tinggi Ilmu Ekonomi IBMI Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Penganggaran dalam Proses Pengambilan Keputusan di Tingkat Manajerial Nurhasanah Nurhasanah; Elijon Tumanggor; Iman Putra Jaya Hulu
Journal of Islamic Economics and Finance Vol. 3 No. 3 (2025): Agustus: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v3i3.3075

Abstract

Budgeting plays a crucial role in organizational planning and control processes. This study aims to examine the strategic function of budgeting in managerial decision-making. Using a qualitative descriptive approach and literature review methodology, the study reveals that budgeting acts as a guide for resource allocation, performance evaluation, and uncertainty reduction in decision-making. Moreover, budgeting enhances interdepartmental coordination and managerial accountability. The findings confirm that budgeting is not merely an administrative procedure but a strategic instrument that supports the achievement of organizational goals.
Co-Authors Elijon Tumanggor Nurhasanah Nurhasanah