ANGGARAN SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN PADA PT FELIXINDO RUBBER BERKARYA

2021 ◽  
pp. 255
Author(s):  
Susanto Salim ◽  
Raisa Frederika
Keyword(s):  
Scientific Meeting ◽  
Implementation Framework ◽  
Know How ◽  
Planning And Control ◽  
Communication And Coordination ◽  
Finance Department ◽  
And Control ◽  
Industrial Company ◽  
Real State ◽  
Control Tool

PT Felixindo Rubber Berkarya is a family industrial company that produces a wide variety of rubber products for various types of industries. The problem at the time of the preliminary survey was that the company's planning activities and the allocation of funds needed were only carried out by the owner, employees did not know how much the sales target per year was, the budget was only owned by the finance department, the budget was only made simply, the budget could be used as a control tool, the budget is fixed, and the company uses an incremental budget. The solution offered is that companies can implement activity-based budgets. Activity-based budgets can reflect the real state of the company and can be used as a planning and control tool in the company, where the company must determine whether the budget has been achieved or not. Companies in preparing the budget must be flexible which is adapted to changing situations. The company should involve all sections in preparing the budget, thus the process of communication and coordination between sections can be improved and a sense of ownership arises so that the performance of each employee can also increase. Make sure that this activity-based budget implementation framework and process is very suitable to be applied to PT Felixindo Rubber Berkarya because the company will get many benefits if it implements an activity-based budget. Benefits that can be obtained by the company, among others, can reduce the problems that have arisen in the company, the emergence of a sense of belonging among employees, and employees can be more responsible and improve their performance. The mandatory output of this PKM activity is in the form of articles that will be presented in a scientific meeting, namely SENAPENMAS. In addition to the mandatory outputs, there are also additional outputs from this PKM activity in the form of publications in the mass media, namely articles that are planned to be published in PINTAR.PT Felixindo Rubber Berkarya adalah perusahaan industri keluarga yang memproduksi berbagai variasi produk karet untuk berbagai jenis industri. Permasalahan yang ditemukan pada saat survei pendahuluan adalah semua kegiatan perencanaan perusahaan dan alokasi dana yang diperlukan hanya dilakukan oleh pemilik perusahaan, karyawan tidak mengetahui berapa besar target penjualan per tahun, tanggungjawab anggaran hanya dipegang oleh bagian keuangan, anggaran hanya dibuat dengan sederhana, anggaran tidak dapat dipakai sebagai alat pengendalian, anggaran bersifat fixed, dan perusahaan menggunakan anggaran incremental. Solusi yang ditawarkan adalah perusahaan dapat menerapkan anggaran berbasis aktivitas. Anggaran berbasis aktivitas dapat mencerminkan keadaan riil perusahaan dan dapat dipakai sebagai alat perencanaan dan pengendalian di perusahaan, dimana perusahaan harus mengevaluasi apakah anggaran telah tercapai atau tidak. Perusahaan dalam menyusun anggaran harus bersifat fleksibel yang disesuaikan dengan perubahaan situasi. Perusahaan sebaiknya melibatkan semua bagian di dalam perusahaan dalam menyusun anggaran, dengan demikian proses komunikasi dan koordinasi antar bagian dapat ditingkatkan dan muncul adanya rasa memiliki sehingga kinerja setiap karyawan juga dapat meningkat. Dosen yakin bahwa kerangka kerja dan proses implementasi anggaran yang berbasis aktivitas ini amat cocok diterapkan untuk PT Felixindo Rubber Berkarya karena perusahaan akan memperoleh banyak manfaat apabila menerapkan anggaran berbasis aktivitas. Manfaat yang dapat diperoleh perusahaan antara lain adalah dapat mengurangi masalah yang selama ini muncul di perusahaan, munculnya rasa memiliki di antara para karyawan, dan para karyawan dapat lebih bertanggungjawab serta meningkatkan kinerjanya. Luaran wajib dari kegiatan PKM ini adalah berupa artikel yang akan diseminarkan di dalam temu ilmiah, yaitu SENAPENMAS. Selain luaran wajib, juga terdapat luaran tambahan dari kegiatan PKM ini berupa publikasi di media massa, yaitu artikel yang direncanakan akan diterbitkan di PINTAR.

Pengaruh Anggaran Kas sebagai Alat Perencanaan dan Pengendalian Terhadap Tingkat Likuiditas Pada Toko Kue Dapur Amien

2020 ◽  
Vol 3 (1) ◽  
pp. 108-117
Author(s):  
Vince Ariany ◽  
Sinta Sintia
Keyword(s):  
Significant Influence ◽  
Qualitative Method ◽  
Theory And Practice ◽  
Planning Tool ◽  
Standard Language ◽  
Planning And Control ◽  
And Control ◽  
Method Analysis ◽  
Control Tool ◽  
Language Description

The purpose of this study was to determine the effect of the cash budget, as a planning and control tool on the level of liquidity in the Amien Kitchen Cake Shop. This research uses descriptive qualitative method. Analysis is done by collecting data and analyzing how to use the cash budget to make comparisons between theory and practice and set forth to explain an explanation of the numbers and then explained again in the form of prose or standard language description. The results of this study accept that the cash budget as a planning tool and cash budget as a control tool together have a significant influence on the level of liquidity.

A Study of Knowledge-Based Simulation for Enterprise Resources Planning

2007 ◽  
Vol 06 (04) ◽  
pp. 241-249
Author(s):  
Chi Fai Cheung ◽  
Sui Hei Fung ◽  
S. K. Kwok ◽  
Wing Bun Lee ◽  
Burly Tan
Keyword(s):  
Business Environment ◽  
Erp System ◽  
Know How ◽  
Enterprise Resources Planning ◽  
Knowledge Based ◽  
Planning And Control ◽  
And Performance ◽  
And Control ◽  
Resources Planning

The conventional way of using the Enterprise Resources Planning (ERP) applications is inadequate for the highly dynamic, complex and demanding business environment. The efficient use of the ERP system relies heavily on the know-how, experience and quality of the users. Since the knowledge of operating ERP system is difficult to be acquired, shared and diffused among the users, it takes time and money to train well-experienced users. As a result, this paper presents a framework of Knowledge-based Simulation System for Enterprise Resources Planning named KBSimERP. The KBSimERP provides an integrated learning environment for achieving three perspectives, which includes the knowledge acquisition, knowledge diffusion and performance measurement perspectives respectively. Hence, a prototype of the KBSimERP is built for production planning and control, and the performance of the system is preliminarily evaluated. Satisfactory results are obtained.

scholarly journals Controlling concept of enterprise

2004 ◽  
Vol 47 (1-2) ◽  
pp. 113-135
Author(s):  
Veselin Perovic
Keyword(s):  
Economic Theory ◽  
Problem Solving ◽  
Current Situation ◽  
Professional Association ◽  
State Budget ◽  
English Court ◽  
Planning And Control ◽  
The Usa ◽  
Finance Department ◽  
And Control

The beginning of controlling dates back to XIII century, when first in France and also at the English court have been employed so called Controllers. While in the USA in XVIII century Comptroller s had the role to keep in balance the state budget and the use of states assets. In this way in 1931 "Controllers Institute of America,, was established, which later had changed his name to: Financial Executive Institute, (FEI). FEI is today, preeminent professional association for senior level financial executives, consisting of 15.000 members, 1500 from them are Controllers. In the Europe the controlling had played serious role since 1970. Controlling can shortly defined as a process of navigation for the economic purpose. Further we make a distinctions from definitions which define controlling as an institution and a function, depending on implementation of controlling which had to be centralized or decentralized. In our economic theory in last years began to talk about control, which is usually used in the organizational part of finance department called planning and analysis, earlier, planning and control (now). Today's philosophy of the enterprise is to analyze facts which have happened, controlling first of all has a duty to solve a problem by the analyzing of current situation and to give certain proposal for the future. The main purpose in implementation of the controlling in our firms had to be its independence from other departments which guides to problem solving and proposals to better and the rational business making.

PLANNING TO MEET THE GROWING DEMANDS ON NORTHLANDS WATER RESOURCES

1986 ◽  
pp. 33-42
Author(s):  
D.L. Roke
Keyword(s):  
Industrial Development ◽  
Water Resource Management ◽  
Limited Resources ◽  
Careful Planning ◽  
Management Planning ◽  
Planning And Control ◽  
Sources Of Pollution ◽  
And Control ◽  
Resource Management Planning ◽  
Pastoral Farming

The growth in horticultural and some industrial development in selected areas of Northland has led to a need for more specific and careful planning and control of limited resources in a number of major catchments. The potential irrigation demands for horhculture comprise over 60% of Northland's potential water requirements. By contrast, farm water supply needs are only 11% of these needs. Because of their importance to the Northland economy, and in the legislation these needs are given a high priority in water resource management planning. Land uses, including pastoral farming, require careful operation to reduce diffuse sources of pollution.

MSDM Pondok Pesantren

2019 ◽  
Vol 4 (4) ◽  
pp. 403-422
Author(s):  
Ahmad Saefulloh ◽  
Fisher Zulkarnaen ◽  
Dewi Sadiah
Keyword(s):  
Data Collection ◽  
Human Resources ◽  
Human Resource ◽  
Human Resources Management ◽  
Resources Management ◽  
Know How ◽  
Highly Educated ◽  
The Times ◽  
And Control ◽  
Descriptive Method

ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana implementasi manajemen sumber daya manusia pondok pesantren pagelaran II sumedang, dan mengetahui bagaimana hasil kinerja santri di pondok pesantren pagelaran II sumedang.Metode yang digunakan dalam penelitian ini adalah metode deskriptif, pengumpulan data dilakukan dengan menggunakan teknik observasi, studi dokumentasi dan wawancara.Hasil Penelitian ini menemukan bahwa peran manajemen sumber daya manusia dalam mengoptimalkan kinerja santri di pondok pesantren pagelaran II sumedang yang diawali dengan pengolaan dalam bentuk fungsi perencanaan dan operasional yang baru.Terutama pengrekrutan jajaran assatidz yang berdedikasi dan berpendidikan tinggi masuk ke pondok pesantren pagelaran II. Sehingga keberlangsungan pesantren akan berinovasi dan pengendalian selalu sesuai dengan perkembangan zaman. Sehingga dapat disimpulkan bahwa manajemen sumber daya manusia di pondok pesantren pagelaran II sumedang telah dijalankan dengan baik dan menunjukan keberhasilan dalam upaya menyiapkan insan kamil. ABSTRAK It aims to know how to implementation of human resources management hut pesantren by fire ii, and find out How did santri's performance result in the pesantren pagelaran 2 Sumedang. The method used in this study is a descriptive method, data collection is done using observation techniques, a documentary study and debriefing. This study found that human resource management's role in optimizing santri's performance in pondok pesantren pagelaran 2 Sumedang. That begin with processing in the form of new planning and operational functions. Particularly recruits for the dedicated, highly educated assatidz went into the pagelaran 2 Sumedang. So martial arts have continued to innovate and control always conforms to the development of The Times. So it is inadmissible that the human resources management at pesantren pagelaran 2 sumedang has been well run and show that is successful in preparing for the perfect human being.

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