Satuan Pemeriksa Intern

«

»

Oct 22

Mengenal Jenis Anggaran

SPI – Sistem penganggaran terutama anggaran sektor publik telah berkembang sesuai dengan pencapaian kualitas yang semakin tinggi. Penganggaran terus mengalami reformasi dalam rangka mencari format yang lebih baik. Berikut ini sejumlah jenis anggaran yang penting untuk diketahui akan yang dikutip dari beberapa sumber:
1) Line Item Budgeting
Line Item Budgeting adalah proses penyusunan anggaran didasarkan pada dan dari mana dan berasal (pos-pos penerimaan) dan untuk apa dana tersebut digunakan (pos-pos pengeluaran). Jenis anggaran ini relatif dianggap paling tua dan banyak mengandung kelemahan atau sering pulah disebut ‘traditional budgeting’. Walaupun tak dapat disangkal ‘line-item budgeting’ sangat populer penggunaannya karena dianggap mudah untuk dilaksanakan.
2) Incremental Budgeting
Incremental Budgeting adalah sistem anggaran belanja dan pendapatan yang memungkinkan revisi selama tahun berjalan, sekaligus sebagai dasar penentuan usulan anggaran periode tahun yang akan datang.
Angka di pos pengeluaran merupakan pembanding (kenaikan) dari angka periode sebelumnya. Permasalahan yang harus diputuskan bersama adalah metode kenaikan/penurunan (incremental) dai angka anggaran tahun sebelumnya. Logika sistem anggaran ini adalah bahwa seluruh kegiatan yang dilaksanakan merupakan kelanjutan kegiatan dari tahun sebelumnya.
3) Planning Programming Budgeting System
Planning Programming Budgeting System adalah suatu proses perencanaan, pembuatan program, dan penganggaran yang terkait dalam suatu sistem sebagai kesatuan yang bulat dan tidak terpisah-pisah, dan didalamnya terkandung identifikasi tujuan organisasi atas permasalahan yang mungkin timbul. Proses pengorganisasian, pengkoordinasian, dan pengawasan terhadap semua kegiatan sangat diperlukan selain pertimbangan atas implikasi keputusan terhadap berbagai kegiatan di masa yang akan datang.
4) Zero Based Budgeting (ZBB)
Zero Based Budgeting (ZBB) merupakan sistem anggaran yang didasarkan pada perkiraan kegiatan, bukan pada apa yang telah dilakukan di masa lalu. Setiap kegiatan akan dievaluasi secara terpisah. Ini berarti berbagai program dikembangkan dalam visi tahun yang bersangkutan. Tiga langkah penyusunan ZBB adalah :
1. Identifikasi unti keputusan.
2. Membangun paket keputusan
3. Mereview peringkat paket keputusan
5) Performance Budgeting
Performance Budgeting (anggaran yang berorientasi pada kinerja) adalah sistem penganggaran yang berorientasi pada ‘out put’ organisasi dan berkaitan sangat erat dengan Visi, Misi, dan Rencana Strategis Organisasi. ‘Performance budgeting’ mengalokasikan sumber daya pada program, bukan pada unit organisasi semata dan memakai ‘out put measurement’ sebagai indikator kinerja organisasi.
6) Medium Term Budgeting Framework (MTBF)
Medium Term Budgeting Framework (MTBF) adalah suatu kerangka startegis kebijakan pemerintah tentang anggaran belanja untuk departemen dan lembaga pemerintah non departemen. Kerangka ini memberikan tanggung jawab yang lebih besar kepada departemen untuk menetapkan alokasi dan penggunaan sumber dana pembangunan. Keberhasilan MTBF tergantung pada mekanisme pengambilan keputusan anggaran secara agregat yang didasarkan pada skala prioritas.

Anggaran.-Ilustrasi

sumber:

Indra Bastian, 2005, Akuntansi Sektor Publik: Suatu Pengantar, Penerbit Erlangga.
http://siswidya.blogspot.com/2010/11/anggaran-sektor-publik.html
http://id.wikipedia.org/wiki/Anggaran_Sektor_Publik

http://wwwmerysblog.blogspot.com/2011/02/anggaran-sektor-publik.html

27 comments

Skip to comment form

  1. Pets

    As soon as I observed this internet site I went on reddit to share some of the love with them.

  2. Pets

    Thank you, I have just been searching for information approximately this subject for a long time and yours is the best I’ve discovered till now. However, what concerning the conclusion? Are you certain about the supply?

  3. fashion stores

    I and also my buddies were digesting the best things located on your web site and then the sudden I had a horrible suspicion I never expressed respect to the web site owner for those secrets. All of the boys ended up consequently warmed to learn all of them and have now extremely been using those things. Appreciation for getting so thoughtful and also for making a choice on this form of superior resources most people are really needing to understand about. Our sincere regret for not expressing appreciation to sooner.

  4. international business

    I like the valuable info you provide in your articles. I’ll bookmark your weblog and check again here regularly. I’m quite sure I’ll learn many new stuff right here! Good luck for the next!

  5. travel sites

    Great post and right to the point. I am not sure if this is actually the best place to ask but do you guys have any thoughts on where to employ some professional writers? Thanks in advance 🙂

  6. consulting

    As I web site possessor I believe the content material here is rattling great , appreciate it for your efforts. You should keep it up forever! Good Luck.

  7. how to start a business

    Great blog here! Also your website loads up fast! What host are you using? Can I get your affiliate link to your host? I wish my website loaded up as quickly as yours lol

  8. music

    Wow, incredible blog layout! How long have you been blogging for? you make blogging look easy. The overall look of your web site is wonderful, let alone the content!

  9. travel sites

    Thank you so much for giving everyone remarkably special possiblity to check tips from this website. It is often so useful and as well , stuffed with amusement for me personally and my office fellow workers to visit your website a minimum of thrice in 7 days to study the latest tips you have got. And definitely, I’m just always astounded with your splendid points you serve. Selected 4 tips in this posting are particularly the most beneficial we have ever had.

  10. Health

    Enjoyed examining this, very good stuff, appreciate it. “All of our dreams can come true — if we have the courage to pursue them.” by Walt Disney.

  11. pearson education

    I have been browsing online more than three hours as of late, but I never discovered any interesting article like yours. It is beautiful value sufficient for me. In my view, if all site owners and bloggers made good content as you probably did, the web might be much more useful than ever before.

  12. financial news

    magnificent issues altogether, you simply gained a new reader. What could you recommend in regards to your submit that you just made a few days ago? Any positive?

  13. free games to play

    Whats Happening i’m new to this, I stumbled upon this I have discovered It absolutely useful and it has helped me out loads. I hope to contribute & assist other customers like its helped me. Great job.

  14. business management

    hello there and thank you for your information – I have certainly picked up anything new from right here. I did however expertise some technical points using this website, as I experienced to reload the web site many times previous to I could get it to load properly. I had been wondering if your web host is OK? Not that I am complaining, but sluggish loading instances times will sometimes affect your placement in google and can damage your quality score if advertising and marketing with Adwords. Anyway I am adding this RSS to my email and can look out for a lot more of your respective fascinating content. Ensure that you update this again very soon..

  15. Luxury Furniture

    I am just commenting to let you be aware of of the remarkable discovery my girl enjoyed browsing your webblog. She even learned so many details, not to mention what it is like to possess an excellent helping spirit to get the rest with no trouble know specific grueling subject matter. You really did more than readers’ expectations. I appreciate you for rendering these priceless, trusted, educational and also fun tips about the topic to Emily.

  16. music award

    Heya i’m for the first time here. I came across this board and I find It truly useful & it helped me out a lot. I hope to give something back and aid others like you helped me.

  17. attorney

    My brother recommended I might like this website. He was entirely right. This post actually made my day. You cann’t imagine simply how much time I had spent for this info! Thanks!

  18. business opportunities

    Thanks , I have just been searching for info approximately this subject for ages and yours is the best I have came upon so far. However, what in regards to the bottom line? Are you sure concerning the supply?

  19. science in the news

    Hello There. I found your blog using msn. This is a really well written article. I’ll be sure to bookmark it and come back to read more of your useful information. Thanks for the post. I’ll certainly return.

  20. airfare

    Thank you a lot for sharing this with all folks you really understand what you’re talking about! Bookmarked. Please additionally seek advice from my site =). We will have a hyperlink exchange contract between us!

  21. Pets

    I have to voice my respect for your kind-heartedness for men who need assistance with this important topic. Your personal commitment to getting the message all through became definitely functional and has always enabled guys and women much like me to achieve their endeavors. The helpful advice can mean a lot to me and even further to my mates. Warm regards; from each one of us.

  22. proxies for scrapebox

    Thanks for discussing your ideas. I’d personally also like to express that video games have been at any time evolving. Modern technology and inventions have made it simpler to create genuine and fun games. These types of entertainment video games were not actually sensible when the real concept was first of all being tried out. Just like other styles of electronics, video games too have had to evolve by many many years. This is testimony to the fast growth of video games.

  23. Pets

    Hi, Neat post. There’s an issue along with your web site in web explorer, may check this… IE nonetheless is the marketplace chief and a good component of other people will miss your fantastic writing due to this problem.

  24. Travel

    Great – I should definitely pronounce, impressed with your website. I had no trouble navigating through all tabs as well as related info ended up being truly simple to do to access. I recently found what I hoped for before you know it in the least. Reasonably unusual. Is likely to appreciate it for those who add forums or anything, website theme . a tones way for your client to communicate. Excellent task.

  25. Home Improvement

    We are a group of volunteers and opening a new scheme in our community. Your site offered us with valuable info to work on. You’ve done an impressive job and our whole community will be thankful to you.

  26. Home Improvement

    You are my intake , I possess few blogs and occasionally run out from to post .

  27. Indoor Furniture

    certainly like your web site but you have to test the spelling on quite a few of your posts. A number of them are rife with spelling problems and I in finding it very troublesome to inform the truth however I will surely come again again.

Leave a Reply

Your email address will not be published.

You may use these HTML tags and attributes: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <s> <strike> <strong>