ANALISA PERENCANAAN ARUS KAS TERHADAP PENGENDALIAN INTERN PADA KOPERASI KOPDIT RUKUN PALEMBANG

Maulan irwadi, Masagus Adriansya Putra, Masagus Adriansya Putra, Emilia Gustini, Emilia Gustini

Abstract


The purpose of this study was to determine how the process of preparing a cash budget, analysis of the factors causing the variance between budget and actual cash budget and budget planning and control of cash in the Cooperation Kopdit Rukun Palembang with the observation period the cash budget in 2013 and 2014.In this study, researchers used a qualitative analysis method and analysis kuantiatatif. Where analyzes were performed using the data in the amount set forth to explain an explanation of the figures later described back in the form of prose description language or standard language.The results showed that: (1) In the process of preparing a cash budget on Cooperation Kopdit Rukun of Palembang using a bottom-up approach to budgeting that is where the budget is prepared and put up by the parties to implement the budget. (2) The cause of the difference (variance) between budget and actual cash budget is a cooperative internal and external factors. (3) the cash budget planning by estimating finance and analysis of the activities, both routine and non-routine activities. (4) Control of the cash budget on Cooperation Kopdit Rukun of Palembang form of control on a cash budget a good budget deviation was farvorable or unfarvorable and to anticipate as well as revisions to the deviations that occur.

 Keywords: Cash Budget, Planning, Controlling


Full Text:

PDF

References


Nafarin, M. 2009. Penganggaran Perusahaan. Edisi Ketiga. Salemba Empat. Jakarta

Mardiasmo. 2009. Akuntansi Sektor Publik. ANDI. Yogyakarta.

Halim, Abdul. 2007. Pengelolaan Keuangan Daerah. UPP. STM. YKPPN. Yogyakarta

Nordiawan, Deddi. 2009. Akuntansi Sektor Publik. Selemba Empat. Jakarta.

Rahayau, Sri & Haruman, Tendi. 2007. Penyusunan Anggaran Perusahaan. Edisi Kedua. Graha Ilmu. Yogyakarta.

Munandar, M. 2007. Budgetting : Perencanaan Pengkoordinasikan Dan Pengawasan Kerja. Edisi Kedua. BPFE. Yogyakarta.

Kartadinata, Abas. 2006. Akuntansi Dan Analisis Biaya. Rineke Cipta. Jakarta.

Keown, Arthur J. dkk. 2008. Dasar–Dasar Manajemen Keuangan. Salemba Empat. Jakarta.

Cokins, Blocher Chen. 2007. Manajemen Biaya 2. Edisi Ketiga. Selemba Empat. Jakarta.

Rudianto .2010. Akuntansi Koperasi. Erlangga. Jakarta.




DOI: http://dx.doi.org/10.36982/jiegmk.v7i1.164

Refbacks

  • There are currently no refbacks.




Editorial Office

  • Faculty of Economics
  • Level 6, Universitas Indo Global Mandiri, Palembang
  • Jl. Jend. Sudirman KM.4 No.629, 20 Ilir D. IV, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129.
  • Telpon/Fax: +62711-3227-05
  • Contact :Emilda  (0813-6778-4977)
 
 
 
 
 
Jurnal Ilmiah Ekonomi Global Masa Kini  E-ISSN : 2089-6018 P-ISSN : 2502-2024 ,  by http://ejournal.uigm.ac.id/index.php/EGMK MK licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.