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Martinus Sony Erstiawan
Universitas Dinamika
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Journal : Efektor

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Peran Anggaran dan Realisasi Anggaran Produksi Film Independen dalam Perspektif Akuntansi Erstiawan, Martinus Sony; Wangi, Mega Pandan
Efektor Vol 10 No 1 (2023): Efektor Vol.10 No.1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/e.v10i1.18667

Abstract

The purpose of the study is to conduct an in-depth study of the stages of the production process starting from pre-production, production and post-production at independent production houses in recording, acknowledging, disclosing and presenting in an accounting perspective based on the budget and budget realization. The research method used qualitative methods based on literature studies / literature studies and interviews, while data analysis using interpretive discourse analysis techniques is used as a source of literature and informants with studies according to fields and science. The findings in this study reveal the budget management of independent film production houses which is closely related to making short-duration films where the realization of financial activities is carried out to finance all filmmaking activities from pre-production, production and post-production. Meanwhile, recording, presenting, and disclosing financial activities have not been fully carried out by production houses in managing their finances to be submitted to stakeholders. The contribution of this research elaborates and proves that financial activities in the field of cinema need to be a concern in managing, recording, disclosing and presenting their financial activities. The results of this study prove that recording, preparation and budget management are realized by obtaining funds from various sources and realization of expenditures through cash activities to meet the needs of pre-production, production to post-production of films.
Co-Authors A. B. Tjandrarini Achmad Arrosyidi Achmad Yanu Aliffianto Agile Jaunty Christy Akhmad Yogie Aldi Irwantono Saputra Angesti, Dyan Anita Permatasari Anjik Sukmaaji Antok Supriyanto Ari Setyo Budiono Arridho, Umair Mustaurid Arridho, Umair Mustaurid Arvin Ray Anggasta Ayuningtyas Ayuningtyas Bali, Mustafa Bima Satria Utama Binawati, Lilis Budi Wiranata Sihombing Budiono, Ari Setyo Budiono, Ari Setyo Candraningrat, Candraningrat Christy, Agile Jaunty Christy, Agile Jaunty Darwin Yuwono Darwin Yuwono , Riyanto Darwin Yuwono Riyanto, Darwin Yuwono Effendi, Pradita Maulidya Era Norma Hidayah Erwin Sutomo Fania Putri, Regita Fendy Gerry Foe Fitriyaningrum, Lulut Fitriyaningrum, Lulut Foe, Fendy Gerry Foe, Fendy Gerry Gemilang Citra Perdana Hardman Budiardjo, Hardman Hardman Budiarjo Haryanto Tanuwijaya Henry Bambang Setyawan Hidayah, Era Norma I Gusti Ngurah Alit Widana Putra Indriyanto, Machiko Nugraha Januar Wibowo Jeanne Asteria Wawolangi Jusak Jusak Jusak Jusak Khotimah, Dewi Ayu Khusnul Khotimah, Dewi Ayu Khusnul Kurniawati, Nurul Diyah Kusworo, Angen Yudho Machiko Nugraha Indriyanto Mardiyah, Dewi Rahayu Mardiyah, Dewi Rahayu Maria Widyastuti Marina Tri Milasari Mario Angelo Kevin Buga Langoday Milasari, Marina Tri Milasari, Marina Tri Mochamad Farkhan Syahtoni Mochammad Aldiansyah , Putra Mochammad Arifin Mochammad Arifin Muhammad Ilham Saleh Mustafa, Putra Yoga Dwiangga Mustafa, Putra Yoga Dwiangga Natsir Salasa Ngariwati Ngariwati Oktaviani oktaviani Panjaitan, Thyophoida W. S. Panjaya, Michael Richie Panjaya, Michael Richie Paramastri, Raras Dhika Paramastri, Raras Dhika Pebriantono, Pebriantono Pebriantono, Pebriantono Perdana, Gemilang Citra Porajow, Christine P.E Porajow, Christine Patricia Elvano Pradita Maulidya Effendi Puji Widodo, Arifin Putra Yoga Dwiangga Mustafa Putri Erdiana, Setya Rahmawati, Endra Rudi Santoso Rudi Santoso Rudi Santoso, Rudi Salasa, Natsir Salasa, Natsir Sihombing, Budi Wiranata Sihombing, Budi Wiranata Siswo Martono, Siswo Sri Suhandiah SULISTIOWATI Sulistiowati Sulistiowati Sulistiowati Sulistiowati Sulistiowati Sulistiowati, Sutikno Surya Indah Puspita, Dwi SUTIKNO Teguh Sutanto Titik Lusiani Tony Soebijono Tony Soebijono Tony Soebijono Tony Soebijono Tony Soebijono Tony Soebijono Tri Sagirani Tutut Wurijanto Umair Mustaurid Arridho Valentinus Roby Hananto Vivine Nurcahyawati Wangi, Mega Pandan Wulandari, Sri Hariani Eko Yogie, Akhmad Yogie, Akhmad Yosef Richo , Adrianto Yosef Richo Adrianto Yosef Richo Adrianto, Yosef Richo Yuwono Riyanto, Darwin