Name : Cecilia Stephanie Agussalim

Student ID : 2001036049
Class : KBI - AKT
Courses : Management Control System

REVIEW JOURNAL
Analysis Of The Budget Planning Process And Budget
TITLE
Execution Process
EJBMR, European Journal Of Business And Management
JOURNAL
Research
VOLUME Vol. 5, No.4
YEAR 2020
WRITER Mia Alfin Dahana, Ermawati
DATE July 22,2020
The purpose of this research is to analyze the process of
RESEARCH PURPOSES
budget planning and budget execution
The subjects of this study are budget planning, budget
RESEARCH SUBJECT execution, problems in the budget planning process and
budget execution
This study uses two sources of data, namely primary data
and secondary data. The primary data used is the result of
interviews with informants in the financial department who
DATA ASSESSMENT are in charge of planning. The secondary data used is the
Budget Amendment Implementation Document,
Government Agency Activity Reports, Work Plan
Documents, and the DPPAPP Budget.
This research method uses data collection methods, is :
RESEARCH METHOD
observation, interviews and document analysis.
The results of this study are that the budget planning and
RESEARCH RESULT
execution process is carried out by DPPAPP, in accordance
 with existing procedures and regulations. However, even
though it has been carried out in accordance with
established procedures and regulations, there is still sub-
optimal budget absorption, which occurs due to internal
and external factors.
Human resources in the planning sub-sector, still have
weaknesses in terms of manpower, and further steps must
be taken, through the possibility of financial assistance to
ensure the improvement of the DPPAPP. Furthermore,
even though the DPPAPP has carried out the planning
stages according to existing procedures, it cannot be denied
that there are still problems, especially in terms of planning
and implementation. In addition, the quality of human
CONCLUSION resources needs to be improved, because there are still
various misunderstandings regarding understanding and
overall ability.
These factors contribute to the inconsistency between
planning and actual budgeting. Various events that should
have been held were not carried out, due to negligence.
Externally, overall revision and revamp is needed. The
auction system must be changed, otherwise problems will
always exist.