PENGENDALIAN ANGGARAN BERBASIS SISTEM INFORMASI TERPADU (SIT) ELLIPSE UNTUK EKSEKUSI RKAP DAN NON RKAP

Abstract

This research aimed to find out the budget cotrolling based on Integrated Infoormation System, Ellipse in the implementation of Companny Budget Work Plan and Company’s Non-Budget Work Plan at PT Pembangkitan Jawa Bali Services (PT PJBS). The research was qualitative. The instruments used interview, observation, and documentation. The research result budgeting objectives procedure (a) the budget controlling had run well in accordance with budgeting objectives procedure, (b) the implementation of management of budget controlling system had conducted with update, (c) The Implementation of budget controlling system had successfully conducted. On the employees quality work which produced control information on each product based on the criteria. Since there was lack of strategy and awareness of determination and evaluation in the budget controlling system, the information given would become less effective and efficient. As consequence, there were several troubles among others the numbering “project ID” become less effective as it related to the data information, there was lack of plan historical database and realization on each product. With preventive budget control, yhe process of monitoringand evaluating on its determinantion and budget performance would facilitate the cost efficiency and minimize the over budget.
Keyword: Budget, Integrated Information System, Budget Controlling