Penganggaran Untuk Pengendalian Organisasi Di BUMDes Rukun Makmur

Authors

  • Sukma Mardaning Poncowati Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Noni Christia Firdianti Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Aditya Pradina Hermawan Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Niken Wahyuningtyas Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Faneshia Tangke Rerung Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Hafid Pramaisvara Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Agnes Deta Ardina Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

DOI:

https://doi.org/10.24246/jms.v1i12020p32-44

Keywords:

Penganggaran, pengendalian organisasi, strategi

Abstract

Organizational control is needed by both business and non-business organizations, business organizations have the main goal of getting profit and for non-businesses it has a goal for public services. Village-Owned Enterprise (BUMDes) "Rukun Makmur" is located in Jetak Village, Semarang Regency and has three types of business units, including the Stationery and Photocopy Sales Business Unit, the Material Sales and Heavy Equipment Rental Business Unit (Molen), and the Non-Cash Food Assistance Business Unit (BPNT). The purpose of community service activities is to identify weaknesses in organizational control that exist in the Village-Owned Enterprise (BUMDes) organization and provide recommendation for appropriate strategies for the development of BUMDes.It is hoped that BUMDes managers will get a better understanding of the organizational control conditions and strategies that should be carried out.

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References

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Flamholtz, E.G., Das, T.K., Tsui, A. (1985). Toward An Integrative Framework Of Organizational Control, Accounting Organzations And Society. Accounting Organzations And Society, 10, 35–50.

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Sawitri, P. (2011). Interaksi Budaya Organisasi dengan Sistem Pengendalian Manajemen Terhadap Kinerja Unit Bisnis Industri Manufaktur dan Jasa. Jurnal Manajemen Dan Kewirausahaan, 151–161.

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Published

2020-09-12

How to Cite

Poncowati, S. M., Firdianti, N. C., Hermawan, A. P., Wahyuningtyas, N., Rerung, F. T., Pramaisvara, H., & Ardina, A. D. (2020). Penganggaran Untuk Pengendalian Organisasi Di BUMDes Rukun Makmur. Magistrorum Et Scholarium: Jurnal Pengabdian Masyarakat, 1(1), 32–44. https://doi.org/10.24246/jms.v1i12020p32-44

Issue

Vol. 1 No. 1 (2020)

Section

Articles

License

Creative Commons License
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat is licensed under a Creative Commons Attribution 4.0 International License