Analysis of the Efficiency of Budget Planning at the Bandung City Fire and Disaster Management Service
Abstract
The process that becomes an impediment in budget absorption is due to inadequate budget planning at the Bandung City Fire and Disaster Management Office, budget absorption varies and is still weak in carrying out efficiency. The goal of this study is to assess the Bandung City Fire and Disaster Management Departement efficiency in carrying out budget planning utilizing the dimensions of budget policy formulation and budget operational planning, and it can also be utilized as evaluation material in budget planning efficiency. The method used in this research is a qualitative approach and the type of research is descriptive. Primary and secondary data sources were used in gathering data utilizing a purposive sample strategy using information based on people who contribute information based on experience and expertise. The Miles and Hubberman approach was utilized in data analysis, comprising the steps of data reduction, data display, and generating conclusions. According to the findings of this study, the Bandung City Fire and Disaster Management Office's budget planning efficiency could not be optimized.
References
Anggara, S. (2015). Metode Penelitian Administrasi. Bandung: Pustaka Setia.
Bastian, I. (2010). Akuntansi Sektor Publik. Jakarta: Erlangga.
Etikan, I., Musa, S. A., & Alkassim, R. S. (2016). Comparison of convenience sampling and purposive sampling. American journal of theoretical and applied statistics, 5(1), 1-4. https://doi.org/10.11648/j.ajtas.20160501.11
Halim, A. (2016). Manajemen Keuangan Sektor Publik. Jakarta: Salemba Empat.
Hidayat, A. (2018). Bunga Rampai Sistem Informasi Manajemen Publik. Bandung: UIN SGD.
Kee, R. C. (2003). Operational Planning And Control With An Activity-Based Costing System. Advances in Management Accounting, 11, 59–84. https://doi.org/10.1016/S1474-7871(02)11003-3
Lanka, E., Lanka, S., Rostron, A., & Singh, P. (2021). Why We Need Qualitative Research in Management Studies. Revista de Administração Contemporânea, 25(2). https://doi.org/10.1590/1982-7849rac2021200297
Mahmudi. (2016). Akuntansi Sektor Publik. Yogyakarta: UII Press.
Mahsun, M. (2019). Pengukuran Kinerja Sektor Publik. Yogyakarta: BPFE.
Mayasari, A., Natsir, N. F., & Haryanti, E. (2022). Aksiologi Ilmu Pengetahuan dan Keislaman. JIIP-Jurnal Ilmiah Ilmu Pendidikan, 5(1), 218-225.
Nandang, Sholeh, S., & Maryati, M. (2021). Perencanaan Anggaran dan Pengembangan Koleksi Perpustakaan di Sekolah Menengah Pertama. Jurnal Penelitian Tindakan Kelas dan Pengembangan Pembelajaran, 4(3).
Nurkholis, & Khusaini, M. (2019). Penganggaran Sektor Publik. Malang: UB Press.
Polzer, T., Nolte, I. M., & Seiwald, J. (2021). Gender budgeting in public financial management: a literature review and research agenda. International Review of Administrative Sciences. https://doi.org/10.1177/00208523211031796
Prasetyo, E. B., Natsir, N. F., & Haryanti, E. (2022). Asumsi Dasar pada Ilmu Pengetahuan yang menjadi Basis Penelitian Pendidikan Islam. JIIP-Jurnal Ilmiah Ilmu Pendidikan, 5(2), 380-386.
Sakti, F. T. (2014). Sisi Gelap Perencanaan (Studi Kasus Implementasi Kebijakan Kepala Daerah). Bandung: FISIP Unpas Press.
Sellang, K. (2016). Administrasi dan Pelayanan Publik Antara Teoridan Aplikasinya. Sleman: Ombak.
Sugiyono. (2018). Metode Penelitian Manajemen. Bandung: Alfabeta.
Sujarweni, V. W. (2015). Akuntansi Sektor Publik. Yogyakarta: Pustaka Baru Press.
Wance, M. (2019). Dinamika Perencanaan Anggaran Pada Anggaran Pendapatan Belanja Daerah (APBD) Buru Selatan. The Indonesian Journal of Public Administration (IJPA), 5 (1), 1-17.
William, F. W. (2011). Program Budgeting And The Performance Movement. Georgetown University Press.
Copyright (c) 2022 International Journal of Science and Society
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
.png)
.jpg)
.png)
.png)
.png)
.png)
1.png)
.jpg)
-modified.png)
-modified.png)
-modified.png)
