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All Journal Master Manajemen Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Muhammad Dhio Natama Harahap
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Anggaran Sebagai Kebijakan Salah Satu Alat Pengendalian Kinerja Pada Badan Pengelola Keuangan Dan Aset Daerah (BPKAD) Provinsi Sumatera Utara Kota Medan Muhammad Dhio Natama Harahap; Saparuddin Siregar
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.151

Abstract

This study aims to determine the budget as one of the performance control tools at the Regional Finance and Asset Management Agency (BPKAD) of North Sumatra Province, Medan City. The data collection techniques used were interviews and documentation. The types of data used are quantitative data and qualitative data. The source of data used in this study is secondary data, in the form of Regional Budget Realization Reports. The analysis method used is a comparative descriptive analysis method, namely by comparing the budget with realization in various sources of financing using variance analysis. The results showed that there were irregularities in excess funds of 68.41%, 69.96%, 99.20%, and 32.52% in the budget of BPKAD Medan City for 2022. The conclusion from the analysis and realization of expenditures is that in the 2022 fiscal year, the BPKAD Medan City experienced deviations. Where deviations occur due to the budget that is not absorbed in the budget and expenditure realization. Performance control at the Medan City BPKAD for 2022 is considered good because the budget is greater than the realization in terms of budget variance and expenditure realization variance.
Analisis Pengelolaan Keuangan pada Industri Pariwisata di Sumatera Utara : (Studi Kasus: Wisata Alam Syaakirah The View & Resto Desa Aek Sabaon, Kec. Marancar, Kab. Tapanuli Selatan) Muhammad Dhio Natama Harahap; Muhammad Syukri Albani Nst; Nur Fadhilah Ahmad Hasibuan
Master Manajemen Vol. 2 No. 4 (2024): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v2i4.568

Abstract

This research discusses financial resources and financial management which includes the stages of planning, implementation, administration, reporting, and financial accountability. This study aims to analyze financial resources and financial management in the Tourism Industry of Syaakirah The View & Resto. The method used in this study is a descriptive method with a qualitative research type. The data analysis techniques in this study are by conducting documentation, observation, and interviews. The results of this study show that the financial resources of Syaakirah The View & Resto Nature Tourism are obtained from visitor tickets, lodging, food and beverage sales, rides, parking fees, and others. Financial management at Syaakirah The View & Resto Nature Tourism has been carried out well, starting from the planning, implementation, administration, reporting, to financial accountability. Syaakirah Nature Tourism The View & Resto has made financial planning in its business. The implementation of finance in tourism has been fully carried out in accordance with the predetermined plan or target, if the target is not achieved they will make a strategy to cover the problem. Financial administration is carried out using a manual recording system using the Microsoft Excel application to record all receipts and expenditure transactions, from this administration will be recapitulation made every week and combined every month. Financial reporting on tourism has made a financial report of profit and loss on its business. Financial accountability is carried out twice a month to account for all receipts and expenses from Syaakirah Nature Tourism The View & Resto.
Co-Authors Muhammad Syukri Albani Nst Nur Fadhilah Ahmad Hasibuan Saparuddin Siregar