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Titi Umi Kalsum Hulopi
Akuntansi, Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Penerapan Informasi Akuntansi Manajemen dalam Perencanaan Anggaran Pemerintah Desa Elsa Candra Bahuwa; Mattoasi; Titi Umi Kalsum Hulopi
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.558

Abstract

This study aims to analyze the application of management accounting information in improving the quality of budget planning in Permata Village, Tilongkabila District, Bone Bolango Regency. This study employed a qualitative method, with data obtained through documentation and informants involved in the village planning and budgeting processes. The analysis focused on the use of management accounting information in determining programs, establishing priorities, allocating budgets, and assessing the alignment between planned activities and the village’s financial capacity. The results showed that the application of management accounting information in budget planning was not yet optimal. Although the planning process had been conducted through village deliberations, the information used as a basis for determining program needs and budget allocations remained inadequate. This condition resulted in discrepancies between planned programs and available budgets. Several programs planned for 2025 could not be implemented due to budget limitations and budget reallocations to address more urgent needs. Therefore, the Permata Village Government needs to improve the quality of management accounting information so that it is more accurate, relevant, and consistent with the village’s financial conditions. The optimal application of such information is expected to support priority setting, improve the effectiveness and efficiency of budgeting, and ensure that planned programs can be implemented in accordance with community needs. The findings highlight the importance of integrating management accounting information into village budget planning and decision-making processes.
Co-Authors Abdullah, Amnatia R Abdulrival Hartoyo Abdulrival Hartoyo Andi Balqis Rahmashari Ashari Eka Nurain Pirus Elsa Candra Bahuwa Ely Ibrahim Felli Yanti Ros Regena Gibo Fidya Dwi Fransiskan S. Yasin Hartati Tuli Harun Blongkod mattoasi mattoasi Nilawaty Yusuf Niswatin Nur Fadilah Arsyad Rio Monoarfa Sanaba, Risna Sisna Meamogu Siti Nurholizah Mardjoen Victorson Taruh William Indra S. Mooduto Yusuf Abdul Wahid