Analysis of the Behavioral Aspects of Project Planning and Budgeting at CV Karya Jaya in Surabaya
DOI:
https://doi.org/10.58344/jws.v2i1.127Keywords:
behavioral aspect, budgeting, planningAbstract
The success of a budget plan lies in the behavior of the manager or head of the company. CV Karya Jaya is an expansion of a business engaged in construction, such as repairing plumbing (PDAM partners), paving roads, and other construction matters, so that for the aspect of budgeting with capital that is already owned from the profits of several types of ongoing businesses. This study aims to analyze behavioral factors in project planning and budgeting. In addition to knowing the role of budgeting that impacts the behavior of leaders to make decisions and commitments, to increase customer satisfaction, job certainty for employees, and have a good image of partner companies. This study uses a descriptive qualitative method. Sources of data that have been obtained from this study are primary data and secondary data. Civil project services on maintenance in Putat Surabaya get a loss of IDR 1,034,000 because the total amount of the project is IDR 150,649,000. Civil pump house repair project services for three months of work in Surabaya. In the civil construction of the pump house, it suffered a loss of IDR 156,870,900. The Blower Ngagel I civil project experienced a profit of IDR 11,623,500, but payments from vendors for six months will be paid in December 2022. All the work was carried out correctly and according to the completion target, but several projects experienced losses due to improper budget planning.
References
Afif, H. W., & Andayani, S. (2021). Pengaruh Partisipasi Anggaran, Kompetensi Sdm, Pemanfaatan Ti Dan Komitmen Organisasi Terhadap Kinerja Pegawai. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(3), 311–322. https://doi.org/10.31955/mea.v5i3.1446
Anaima, N., & Trisnaningsih, S. (2021). Pengaruh Mekanisme Internal Corporate Governance Terhadap Kinerja Keuangan. Conference on Economic and Business Innovation (CEBI), 380–393.
Diana, E., & Rofiki, M. (2020). Analisis Metode Pembelajaran Efektif Di Era New Normal. Jurnal Review Pendidikan Dan Pengajaran (JRPP), 3(2), 336–342. https://doi.org/10.31004/jrpp.v3i2.1356
Dinata, N. P. K., & Talim, M. B. (2022). Pengaruh Penempatan Kerja, Budaya Organisasi, Dan Kompensasi Terhadap Kinerja Pegawai Melalui Kepuasan Kerja Pegawai. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 6(2), 228–254. https://doi.org/10.31955/mea.v6i2.1958
Efrilna, P. (2018). Pengaruh Skema Pemberian Insentif dan Tanggung Jawab Personal terhadap Budgetary Slack. Jurnal Akuntansi, 6(1).
Fauziah, F. (2021). Pengaruh Pengendalian Manajemen Dan Aspek Keperilakuan Dalam Penyusunan Anggaran Terhadap Kinerja Manajerial (Studi Kasus Pada Pdam Lombok Timur). Universitas Gunung Rinjani.
Fitri, S. M., Ludigdo, U., & Djamhuri, A. (2013). Pengaruh gaya kepemimpinan, komitmen, organisasi, kualitas sumber daya, reward, dan punishment terhadap anggaran berbasis kinerja (studi empirik pada pemerintah kabupaten lombok barat). Jurnal Dinamika Akuntansi, 5(2). https://doi.org/10.15294/jda.v5i2.2996
Pitaloka, R., & Trisnaningsih, S. (2022). Aspek Keperilakuan Dalam Proses Penganggaran Di Perusahaan Jasa. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 6(2), 991–1001. https://doi.org/10.31955/mea.v6i2.2128
Priskanodi, J., Trisnaningsih, S., & Aprilisanda, I. D. (2022). Pengaruh Struktur Kepemilikan, Struktur Modal Dan Persistensi Laba Terhadap Kualitas Laba. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 13(01), 200–209. https://doi.org/10.23887/jimat.v13i01.38272
Ramlah, R., Hartatik, H., Afriansyah, A., Arum, R. A., Santoso, R., Qosim, N., Dyanasari, D., Adriani, A., Kusumastuti, R., & Nadhiroh, U. (2022). Rencana Kerja dan Penganggaran (Konsep, Teori dan Implikasi).
Rispantyo, R. (2010). Pengendalian Manajemen: Aspek Keperilakuan pada Perencanaan Laba dan Penganggaran. Jurnal Ekonomi Dan Kewirausahaan, 10(1), 23422.
Sahputra, I., Darwanis, D., & Basri, H. (2018). Pengaruh Penganggaran Partisipatif, Gaya Kepemimpinan Dan Perilaku Penyusun Anggaran Terhadap Slack Anggaran (Studi Pada Satuan Kerja Perangkat Kabupaten Pemerintah Aceh Selatan). JPED (Jurnal Perspektif Ekonomi Darussalam)(Darussalam Journal of Economic Perspectives), 4(1), 19–30. https://doi.org/10.24815/jped.v4i1.10920
Supriadi, I. (2020). Metode riset akuntansi. Deepublish.
Sutopo, S. (2021). Analisis Manajemen Produksi Dalam Meningkatkan Efisiensi Biaya Dan Tingkat Laba Pabrik Air Minum Pt. Graha Mas Intirta Kuningan. Sintesa Stie Sebelas April Sumedang, 11(1), 48–63.
Syamiya, E. N. (2017). Aspek Prilaku Dalam Penganggaran (Studi literatur pada kasus XIN, INC). Jurnal Pendidikan Ekonomi, 1(2). https://doi.org/10.29100/jupeko.v1i2.224
Triana, M., & Yuliusman, W. E. P. (2012). Pengaruh partisipasi anggaran, budget emphasis, dan locus of control terhadap slack anggaran. Survey Pada Hotel Berbintang Di Kota Jambi). E-Jurnal Binar Akuntansi, 1(1).
Zakiah, Z. (2022). Analisis Faktor Yang Mempengaruhi Penyerapan Anggaran Pada Kementrian Agama Provinsi Sulawesi Selatan= Analysis Of Factors Affecting The Absorption Of The Budget At The Ministry Of Religion Of South Sulawesi Province. Universitas Hasanuddin.
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Journal of World Science
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
