PERENCANAAN PEMBIAYAAN BERBASIS PLANNING PROGRAMMING BUDGETTING SYSTEM (PPBS)  DI SEKOLAH DASAR ISLAM TERPADU ANNI’MAH BANDUNG

Acep Nurlaeli

doi:10.15575/isema.v5i1.8912

PERENCANAAN PEMBIAYAAN BERBASIS PLANNING PROGRAMMING BUDGETTING SYSTEM (PPBS) DI SEKOLAH DASAR ISLAM TERPADU ANNI’MAH BANDUNG

Jurnal Isema : Islamic Educational Management ◽

10.15575/isema.v5i1.8912 ◽

2020 ◽

Vol 5 (1) ◽

pp. 29-40

Author(s):

Acep Nurlaeli

Keyword(s):

Program Budgeting

Perencanaan pembiayan pendidikan yang baik berkontribusi terhadap mutu pengelolaan pendidikan. Perencanaan pembiayaan pendidikan merupakan total biaya yang dikeluarkan baik oleh individu peserta didik, keluarga yang menyekolahkan anak, warga masyarakat perorangan, kelompok masyarakat, maupun yang dikeluarkan oleh pemerintah untuk kelancaran pendidikan. Satuan pendidikan dituntut mampu menyusun perencanaan pembiayaan secara tepat. Permasalahan utama penelitian ini yaitu bahwa satuan pendidikan memerlukan adanya model perencanaan pembiayaan yang dipandang efektif. Penelitian ini bertujuan untuk menggambarkan perencanaan pembiayaan pendidikan Berbasis PPBS (Planning, Programming, Budgeting System). Penelitian menggunakan metode deskriptif kualitatif. Hasil penelitian menemukan bahwa Model PPBS (planning, programming, budgeting system) merupakan model perencanaan, penyusunan program dan penganggaran yang dipandang sebagai suatu sistem yang tak terpisahkan satu sama lainnya. Penelitian ini menyimpulkan bahwa perencanaan pembiayaan berbasis PPBS merupakan proses komprehensif dalam pengambilan keputusan karena model PPBS merupakan suatu pendekatan sistematik yang berusaha untuk menetapkan tujuan, mengembangkan program, menentukan besaran biaya, dan proses penganggaran yang merefleksikan kegiatan program jangka panjang. Perencanaan berbasis PPBS berkontribusi positif pada peningkatan mutu Sekolah Dasar (SD) Islam terpadu (IT) Anni’mah yang teridentifikasi ditandai adanya peningkatan mutu guru, meningkatnya mutu siswa, lingkungan belajar semakin kondusif, disiplin sekolah semakin baik, ketersediaan sumber belajar memadai, partisipasi orang tua meningkat, serta satuan biaya semakin terukur dengan jelas.Kata kunci: Perencanaan, Program, Budgeting Sistem

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Program-Target Budgeting as a Tool for Investment Stimulation of Business

Economics taxes & law ◽

10.26794/1999-849x-2018-11-3-77-82 ◽

2018 ◽

Vol 11 (3) ◽

pp. 77-82 ◽

Cited By ~ 1

Author(s):

A. I. Masterov

Keyword(s):

Current Practice ◽

Negative Impact ◽

Key Factors ◽

Economic Sectors ◽

State Budget ◽

Research Findings ◽

The Subject ◽

Program Budgeting ◽

Large Investment ◽

Stimulation Of

The paper discusses the use of the program-targeted budgeting methodology in the investment stimulation of business in the most problem sectors of the economy. The subject of the study is the dynamics of business activity in key economic sectors adversely affected by factors of the economic and geopolitical nature. The purposes of the study were to identify the key factors that have a negative impact on economic growth and seek options for investment stimulation of business activities in the most problem sectors of the economy using state budget funds. It is concluded that the current practice of budget investment is associated with significant risks and poor justification of investment decisions. Therefore, the American practice of the program budgeting in the implementation of large investment infrastructure projects using budget funds seems to be advantageous. Based on the research findings, methods for increasing the effectiveness of program-target budgeting tools under the Russian conditions are proposed.

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Commander Naval Air Forces (CNAF) Flight Hour Program: Budgeting and Execution Response to the Implementation of the Fleet Response Plan and OP-20 Pricing Model Changes

10.21236/ada435740 ◽

2005 ◽

Author(s):

Walter H. Glenn ◽

Otten Jr. ◽

Eric E.

Keyword(s):

Pricing Model ◽

Program Budgeting ◽

Response Plan

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CHARACTERISTICS AND DEVELOPMENT OF PROGRAM BUDGETING IN SELF-GOVERNING REGION

CBU International Conference Proceedings ◽

10.12955/cbup.v3.583 ◽

2015 ◽

Vol 3 ◽

pp. 050-055 ◽

Cited By ~ 1

Author(s):

Viktor Šoltés ◽

Katarína Štofková

Keyword(s):

Local Government ◽

Public Administration ◽

Slovak Republic ◽

Statistical Processing ◽

Program Budget ◽

Common Goals ◽

Methodological Procedures ◽

Program Budgeting ◽

Goals And Objectives

The foundation enabling the management of each public administration entity is the budget. Public administration bodies in the Slovak Republic also include self‑governing regions among others. Budgets for these regions are categorized into two parts—revenue and expenditure. Expenditures are broken down into different areas (programs) that pursue common goals and objectives. Programs are usually divided into sub‑programs and components. Part of the program budgeting deployment incorporated issuance of methodological procedures; these described model cases on how to create the program budget. Yet, these procedures are not binding. As a part of the research in 2013, the final accounts of self‑governing regions of the Slovak Republic were analyzed. Division of individual programs and the amount of funding were determined. It is considered appropriate to create some form of general binding regulation defining programs content. This is to be done by considering the clarity and further statistical processing. Given the findings and bearing in mind five years’ worth of program budgeting operation in local government bodies, it is only appropriate to consider the implementation of changes in program budgeting and provide enhanced transparency.

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