PENERAPAN MODEL ACTIVITY-BASED BUDGETING DALAM PELAKSANAAN ANGGARAN DI UNIVERSITAS ATMA JAYA YOGYAKARTA

Tri Prastyas, Yohana Fransisca (2006) PENERAPAN MODEL ACTIVITY-BASED BUDGETING DALAM PELAKSANAAN ANGGARAN DI UNIVERSITAS ATMA JAYA YOGYAKARTA. S2 thesis, UAJY.

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Abstract

This research is aimed to find out the comprehension and obstacles in setting Activity-Based Budget based on the five mindsets that base the Activity-Based Budgeting theory as the development of Traditional Budgeting Theory that is applied by Universitas Atma Jaya Yogyakarta started in 2004/2005 Academic Year.Activity-based budgeting model is arranged based on the spelling out of the long term program that is determined to fulfill the requirements of dynamic changes, therefore, it can respond the dynamic necessities in order to reach the objectives. The usage of activity-based budgeting model is as a management strategy to arrange the funds so that the allocation of the resources can be carried out optimally to attain the vision, mission, strategies and the organizational objectives at present based on the long term program as the final objective. It is expected to achieve the productivity by eliminating the expenses spent for the unbeneficial activities. The sample is conducted purposively using a criteria for all structural officials who possess authority and responsibility to run the activity- based budgeting process on the accounting level. The research used Ideal-Believe Method (Fiesbien, 1975) as a means to analyze the comprehension, and the descriptive method as a means to analyze the obstacles in setting activity-based budget. The result of the research shows the comprehension of activity-based budgeting for Customer value mindset is 54.2% ; Continous improvement mindset is 87.0%; Cross-functional mindset is 45.8%; Employee empowerment mindset is 54.2%; Opportunity mindset is 45.8%. The research result show obstacles found on the concept socialization , communication, system and procedure arrangement, the unclarity of main duites and functions, trainings, work program shifts. The conclusion is that the accounting managers have comprehended all activity-based budgeting mindsets, and the obstacles on conducting activity-based budget mechanism needs to be more effective.

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