Sunjaya, Yaya (2013) ANALISIS FUNGSI ANGGARAN SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN TERHADAP KINERJA KEUANGAN PENGELOLAAN DANA : Studi pada Pengelolaan Dana di Dompet Dhuafa Jawa Barat. S2 thesis, Universitas Pendidikan Indonesia.
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Abstract
kinerjakeuanganadalahpenentuanukuran-ukurantertentu yang dapatmengukurkeberhasilansuatuperusahaandalammenghasilkanlaba/keuntungan. Salah satu alat ukur untuk menilai kinerja keuangan organisasi nirlaba adalah Pertumbuhanperolehandanadaritahunsebelumnya (primary revenue ratio). Pertumbuhan perolahan dana Dompet Dhuafa Jawa Barat dalam lima tahun terakhir mengalami perkembangan yang fluktuatif, bahkan di tahun 2012 mengalami penurunan dari tahun sebelumnya. Masalah ini menjadi bahan untuk analisis fungsi anggaran sebagai alat perencanaan dan pengendalian kaitannya dengan pertumbuhan perolahan dana. Metode penelitian yang digunakan adalah penelitian deskriptifverifikatif dengan teknik pengumpulan data, wawancara dan dokumentasi.yangmenjadiobjekpenelitianadalahLembagaAmil Zakat DompetDhuafaJawa Barat. Data diperoleh dari laporan keuangan bulanandari tahun 2008-2009. Hasil penelitian menunjukan bahwa variabel fungsi anggaran sebagai alat perencanaandan pengendalian mempunyai pengaruh terhadap kinerja keuangan. financial performance is the determination of certain sizes that can measure the success of a company to generate earnings / profits. One of the measurement tools to assess the financial performance of nonprofit organizations is to raise growth from the previous year (the primary revenue ratio). funds management growth Dompet Dhuafa Jawa Barat in the last five years experienced fluctuating growth, even in the year 2012 decreased from the previous year. This problem becomes material for analysis as a function of budget planning and control tool manajement relation to growth funds. The research method used is descriptive research verification with data collection techniques, interviews and documentation. that the object of research is the Institute Amil Zakat Dompet Dhuafa Jawa Barat. Data obtained from the monthly financial statements from the years 2008-2009. The results showed that simultaneous variables as a function of budget planning and budget functions as a means of control have an influence on financial performance. Keywords: functions of planning and control tool budget, financial performance
| Item Type: | Thesis (S2) |
|---|---|
| Additional Information: | No.Panggil: T MMB SUN a-2014 |
| Uncontrolled Keywords: | fungsi anggaran alat perencanaan dan pengendalian, kinerja keuangan |
| Subjects: | L Education > L Education (General) |
| Divisions: | Sekolah Pasca Sarjana > Magister Manajemen Bisnis |
| Depositing User: | DAM STAF Editor |
| Date Deposited: | 26 Feb 2015 02:26 |
| Last Modified: | 26 Feb 2015 02:26 |
| URI: | http://repository.upi.edu/id/eprint/13452 |
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