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Economics, Econometrics & Finance Social Sciences

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PENGENDALIAN MANAJEMEN: ASPEK KEPERILAKUAN PADA PERENCANAAN LABA DAN PENGANGGARAN -, Rispantyo
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 10, No 1 (2010): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Accountancy expands speed. At last decade peeped out of related with accountancy is behavior aspect from all decision taker. This area is recognized with behavior accountancy, what is one of the areas is operation of management. Compilation budget is operational process plan in the form of quantitative, usually in the form of monetary unit, for the range of time of is certain. Budget have the character of is technical, but most human being element share. Budget has direct impact to human being. Behavior aspect which is related to budget refers to human being behavior in concerned at process compilation budget. Behavior aspect which must be gave attention to phase stipulating target is all planning aspect that covering participation, according to target, and commitment. Behavior aspect which must be gave attention to implementation phase cover communications, cooperation, and coordination. Behavior aspect which must be gave attention to operation phase and performance evaluation policy, attitude, management action in performance evaluation and follow-up to the deviation that happened. Keywords: operation of management, profit planning, budget
PENERAPAN PEMROGRAMAN DAN PENGANGGARAN SEBAGAI PENUNJANG KEBERHASILAN BERWIRASWASTA -, Rispantyo
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 9, No 1 (2009): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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ABSTRACT Entrepreneur is a pre-eminent personality which express august kindness and nature of proper is byword, because on the basis of ability alone can bear a masterpiece contribution to move forward human which is have truth base to and kindliness. Efficacy of entrepreneur influenced by some factor. One of the factors is skill in applying system operation of management, specially budgeting and program. Program formulated into budget. Afterwards all executors will execute program as according to budget which have been specified. To ascertain budget executed properly, needed by reporting system, conducive doing of difference analysis. Difference can represent beneficial difference, and or difference harming. Thereby corrective action will immediately can be done by if needed, before happened undesirable situation. Keywords: entrepreneur, program, budgeting, difference analysis
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