Regional Work Unit Budgeting Process at the Archives and Library Service of West Sumatra Province

Fadhlan Fadhlan

doi:10.62066/jpab.v10i1.9

Regional Work Unit Budgeting Process at the Archives and Library Service of West Sumatra Province

10.62066/jpab.v10i1.9

Author

Fadhlan Fadhlan⁽¹⁾,
⁽¹⁾ STIA Adabiah, Indonesia

Corresponding Author

Article Analytic

[File Size: 332KB] Language: en
Available online: 2023-06-15 | Published : 2023-06-15
Copyright (c) 2023 Fadhlan Fadhlan

Article can trace at:

Article Metrics

Abstract Views: 210 times PDF Downloaded: 122 times

Abstract

This research aims to describe the budgeting process and obstacles, as well as the efforts made to overcome obstacles that arise in the budgeting process at the West Sumatra Province Archives and Library Service. This research will use a qualitative descriptive method, or the author will provide and describe symptoms, facts, and events clearly regarding the Regional Work Unit Budgeting Process at the Archives and Library Service of West Sumatra Province. Researchers used informant selection techniques using the purposive sampling method. This type of research, namely qualitative research with descriptive methods, is carried out for data validity through triangulation techniques. Based on the research results, it was found that the budgeting process has many twists and turns, including rules and implementation processes that must be followed. From planning to evaluation and monitoring, everything goes according to predetermined stages. However, in this stage of the process, human resources are needed to support its implementation. Apart from that, the attitude of commitment and responsibility as a state apparatus must be maintained and can be improved to create good quality work, be able to compete well, and work hard in carrying out their duties and responsibilities to achieve excellent service and improve the welfare of the community.

Keywords

Budgeting Process; Regional Work Unit Budgeting.

References

Almquist, R., Grossi, G., Van Helden, G. J., & Reichard, C. (2013). Public sector governance and accountability. In Critical perspectives on Accounting (Vol. 24, Issues 7–8, pp. 479–487). Elsevier. https://doi.org/10.1016/j.cpa.2012.11.005

Barrett, R. (2007). Planning and Budgeting for the Agile Enterprise: A driver-based budgeting toolkit. Elsevier.

Bragg, S. M. (2014). The investor relations guidebook. AccountingTools Centennial, CO.

Budding, T., & Grossi, G. (2014). Public sector budgeting. In Public Sector Accounting (pp. 122–144). Routledge.

Dörnyei, Z. (2000). Motivation in action: Towards a process‐oriented conceptualisation of student motivation. British Journal of Educational Psychology, 70(4), 519–538. https://doi.org/10.1348/000709900158281

Frow, N., Marginson, D., & Ogden, S. (2010). “Continuous” budgeting: Reconciling budget flexibility with budgetary control. Accounting, Organizations and Society, 35(4), 444–461. https://doi.org/10.1016/j.aos.2009.10.003

Kettl, D. F. (2003). Contingent coordination: Practical and theoretical puzzles for homeland security. The American Review of Public Administration, 33(3), 253–277. https://doi.org/10.1177/0275074003254472

Khan, A., & Khan, A. (2019). Budget Systems, Underlying Structures and Characteristics. Fundamentals of Public Budgeting and Finance, 187–227. https://doi.org/10.1007/978-3-030-19226-6_6

Kim, J., Wang, M., Park, D., & Petalcorin, C. C. (2021). Fiscal policy and economic growth: some evidence from China. Review of World Economics, 157(3), 555–582. https://doi.org/10.1007/s10290-021-00414-5

Libby, T., & Lindsay, R. M. (2010). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, 21(1), 56–75. https://doi.org/10.1016/j.mar.2009.10.003

Liu, W.-H., Wu, C.-C., Jhan, H.-T., & Ho, C.-H. (2011). The role of local government in marine spatial planning and management in Taiwan. Marine Policy, 35(2), 105–115. https://doi.org/10.1016/j.marpol.2010.08.006

Marion, T. J., Eddleston, K. A., Friar, J. H., & Deeds, D. (2015). The evolution of interorganizational relationships in emerging ventures: An ethnographic study within the new product development process. Journal of Business Venturing, 30(1), 167–184. https://doi.org/10.1016/j.jbusvent.2014.07.003

Marris, P. (2018). Dilemmas of social reform: Poverty and community action in the United States. Routledge.

McCaffery, J. L., & Jones, L. R. (2002). Budgeting and financial management in the federal government. IAP.

Miles, M. B., Huberman, A. M., & Saldaña, J. (2018). Qualitative data analysis: A methods sourcebook. Sage publications.

Moleong, L. J. (2009). Penelitian kualitatif. Jakarta: Rineka Cipta.

Mulia, R. A. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Pemerintah Kabupaten Pasaman Barat). Jurnal EL-RIYASAH, 9(1), 7. https://doi.org/10.24014/jel.v9i1.6798

Nuru, N. Y., & Gereziher, H. Y. (2022). The effect of fiscal policy on economic growth in South Africa: a nonlinear ARDL model analysis. Journal of Economic and Administrative Sciences, 38(2), 229–245. https://doi.org/10.1108/JEAS-06-2020-0088

Reich, C. A. (2020). Individual rights and social welfare: the emerging legal issues. In Welfare Law (pp. 255–267). Routledge.

Santiso, C. (2006). Banking on accountability? Strengthening budget oversight and public sector auditing in emerging economies. Public Budgeting & Finance, 26(2), 66–100. https://doi.org/10.1111/j.1540-5850.2006.00847.x

Schick, A. (2008). The federal budget: Politics, policy, process. Brookings Institution Press.

Shim, J. K., Siegel, J. G., & Shim, A. I. (2011). Budgeting basics and beyond (Vol. 574). John Wiley & Sons.

Sugiyono. (2018). Metode penelitian kuantitatif, kualitatif, dan R&D (edisi 2). Alfabeta.

Tuomela, T.-S. (2005). The interplay of different levers of control: A case study of introducing a new performance measurement system. Management Accounting Research, 16(3), 293–320. https://doi.org/10.1016/j.mar.2005.06.003

Verbeeten, F. H. M. (2008). Performance management practices in public sector organizations: Impact on performance. Accounting, Auditing & Accountability Journal, 21(3), 427–454. https://doi.org/10.1108/09513570810863996