Professional Documents
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Materi Kuliah MKP Penyusunan Dan Penetapan Anggaran
Materi Kuliah MKP Penyusunan Dan Penetapan Anggaran
2. Budget structure :
3. Budget accounting
4. Budget policy
- Cash basis
- Accrual basis
- Commitment basis
-
Surplus Budget
Balanced budget
Deficit budget
Organic
Function
Economy
Object
Planning instrumen set goal, priorities, and strategies, and coordinates the
community/ageny resources into expenditure plan identifying what programs
or activities will take place and at what levels.
Political instrument involves competing interest attempting to influencea
government/agency to form policy favorable of them.
Social instrument provides a vehicles to grant and deny priveledges and
disburse burdens and benefits to individuals and businesses.
Economic instrument offers powerful potential for affecting the growth and
productive capacity of the community and its citizens.
Legal instrument grants authoritatively the rights, responsibilities, power,
and guidelines that regulate the budget format, timing,and process.
(i)
(ii)
(iii)