Konsep Dasar Penganggaran

Summary

This video script discusses the fundamentals of budgeting in the public sector, emphasizing its importance as part of the financial planning process. It covers types of budgets, including fixed, variable, periodic, and performance-based budgets, as well as the budgeting cycle involving preparation, formulation, approval, implementation, and evaluation stages. It also highlights political factors, such as political agendas, public participation, power dynamics, and economic conditions, that influence budget decisions. The script underscores the need for efficient and effective financial management to achieve organizational goals.

Takeaways

• 😀 Public budgeting is the process of reviewing financial planning documents for the future, typically covering a 1-year period, and is expressed in monetary units.
• 😀 Budgeting is the process of organizing an organization's financial plan, preparing a work plan for a specific period, typically 1 year, and presented in monetary terms.
• 😀 Budgeting is crucial as it is part of the broader organizational planning process, which includes strategy development, program design, and budget creation.
• 😀 A well-prepared budget helps control activities, serves as a communication tool among work units, evaluates performance, ensures efficiency, and motivates financial resource management.
• 😀 A budget includes projected financial plans regarding income, expenses, and financing, expressed in monetary units, typically for a 1-year period.
• 😀 Budgets can be categorized based on different factors: fixed vs. variable, periodic vs. continuous, short-term vs. long-term, operational vs. financial, comprehensive vs. partial, and appropriations vs. performance-based budgets.
• 😀 The budgeting cycle consists of several phases: preparation (defining goals and assumptions), formulation (developing income, expenditure, and financing plans), approval (negotiations and approval of the budget), implementation (execution and reporting), and monitoring and evaluation (assessing whether organizational goals are met).
• 😀 Political influences affect budgeting, including political agendas, public participation, the power dynamics between the executive and legislative branches, and economic conditions or fiscal policies that shape budget priorities.
• 😀 The budgeting process requires collaboration and consultation with public participation, influencing the final decisions on resource allocation.
• 😀 The budgeting process is influenced by the economic situation (e.g., recessions) and fiscal policies, affecting how the budget priorities are developed and executed.

Q & A

What is the purpose of public budgeting?

The purpose of public budgeting is to allocate financial resources effectively, manage organizational finances, and ensure that activities align with available resources. It serves as a tool for planning, controlling, and evaluating financial performance.

How long is the typical budgeting period for public organizations?

The typical budgeting period for public organizations is one year, although long-term budgets can span multiple years.

What are the main characteristics of a budget?

A budget includes projected financial plans related to income, expenses, and financing. It is a control tool, a communication medium, an evaluation measure, and a motivator for efficient resource management.

What are the different types of budgets based on preparation methods?

The two primary types of budgets based on preparation methods are 'fixed budgets', which do not change with activity levels, and 'variable budgets', which adjust according to changes in activity levels.

What is the difference between a short-term and a long-term budget?

A short-term budget typically covers a one-year period, while a long-term budget spans multiple years and focuses on more extended financial planning.

What is the purpose of an operational budget?

An operational budget is designed to manage day-to-day expenses and operations within an organization, ensuring that current activities align with available resources.

What are the stages of the budgeting cycle?

The stages of the budgeting cycle include preparation (setting goals and assumptions), preparation of financial plans (planning revenue, expenses, and financing), negotiation and approval, implementation and accountability (executing and reporting the budget), and monitoring and evaluation (assessing the budget's effectiveness).

How does political influence affect public budgeting?

Political influence in public budgeting involves the political agenda of leaders, public participation in the budgeting process, power dynamics between the executive and legislative branches, and the influence of economic conditions and fiscal policies.

What is a performance-based budget?

A performance-based budget ties financial allocation to specific performance outcomes, ensuring that budget resources are used effectively to achieve measurable results.

What role does public participation play in the budgeting process?

Public participation allows citizens to engage in the budgeting process, often through public consultations, which can influence budget decisions and priorities.