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All Journal Jurnal Ilmiah Akuntansi Kesatuan
Zahra, Indri Eliza
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Economics, Econometrics & Finance

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Financial Planning, Budgeting, and Estimation (PPE) in the Business Plan of PT. Medikarya Utama, Cicurug Sukabumi Antonius, Antonius; Argunanto, Argunanto; Wulan, Defina Andany; Zahra, Indri Eliza; Arifin, Deni; Anjelia, Viona; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

Hospital financial planning is basically a process of analysis, policy and projection that aims to help organizations achieve financial success. Budgeting is needed to allocate costs to certain activities that have been planned for a predetermined period of time. In addition, estimation is used as a systematic assessment tool for the success and/or failure of a policy or program in achieving the goals and objectives that have been set because estimation is an activity to track business performance whether it is in accordance with expectations or not. However, the lack of employee understanding of financial planning, budgeting and estimation has an impact on the efficiency and effectiveness of fund management. In addition, the lack of access to accurate financial data is a challenge in decision making. Therefore, training and socialization are very important for financial employees. With increasing literacy in Planning, Budgeting and Estimation, employees of PT. Medikarya Utama are expected to be able to carry out operational efficiency of the company.
Implementation of Balanced Scorecard as a Benchmarking Tool in Public Organizations Wijaya, Uki Budi Wijaya; Suprayogi, Suprayogi; Zahra, Indri Eliza; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

In the era of globalization and rapid information technology development, public organizations in Indonesia face demands to improve performance and accountability. The Balanced Scorecard (BSC) is a strategic management tool that can help public organizations focus more on long-term vision and strategy while enhancing accountability and transparency in resource management. This study aims to explore the implementation of BSC as a benchmarking tool in several public organizations in Indonesia. Through case studies, this research identifies challenges faced and best practices in BSC implementation. The results show significant improvements in financial performance in 2022 compared to 2021, despite challenges such as limited resources and resistance to change. Recommendations to enhance BSC implementation effectiveness include training, leadership commitment, and adjustments to the local context. This study is expected to make a significant contribution to the development of performance management in Indonesia's public sector.
The Effect of Financial Planning, Budgeting and Estimation in the Business Plan Antonius, Antonius; Argunanto, Argunanto; Wulan, Defina Andany; Zahra, Indri Eliza; Arifin, Deni; Anjelia, Viona; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Hospital financial planning is basically a process of analysis, policy and projection that aims to help organizations achieve financial success. Budgeting is needed to allocate costs to certain activities that have been planned for a predetermined period of time. In addition, estimation is used as a systematic assessment tool for the success and/or failure of a policy or program in achieving the goals and objectives that have been set because estimation is an activity to track business performance whether it is in accordance with expectations or not. However, the lack of employee understanding of financial planning, budgeting and estimation has an impact on the efficiency and effectiveness of fund management. In addition, the lack of access to accurate financial data is a challenge in decision making. Therefore, training and socialization are very important for financial employees. With increasing literacy in Planning, Budgeting and Estimation, employees of PT. Medikarya Utama are expected to be able to carry out operational efficiency of the company.
Co-Authors Anjelia, Viona Antonius Antonius Argunanto, Argunanto Arifin, Deni Holiawati, Holiawati Suprayogi Suprayogi Suripto Suripto Wijaya, Uki Budi Wijaya Wulan, Defina Andany