Budget Planning Based on The Interests of The Ummah

The Revenue and Expenditure Budget Plan (RAPB) is an
essential tool to be able to link between the planning and control processes
within the organization. This research aims to determine the practice of
budget planning carried out by TK Yaa Bunayya the Hidayatullah Islamic
Boarding School. The research method used a qualitative method. The
research result showed that The RAPB of the Hidayatullah Islamic
Boarding School is compiled by units with the following stages: (1)
preparation and ratification of the RAPB, (2) implementation of the RAPB,
(3) accountability and reporting. The process of preparing the RAPB
carried out by each unit in the Hidayatullah Islamic boarding school
environment is based on the public interests of the ummah. “Ummah”
according to the Hidayatullah Islamic Boarding School's perspective, are
donors and people who use their services directly. Determination of work
programs based on the interests of the ummah reflects the form of
preparation of the RAPB that is right on target. The interests of the ummah
become the basis for determining unit work programs that reflect common
interests. This has an impact on the lack of conflicts that arise between the
implementing unit and the foundation as the manager. This reflects
accountable and transparent financial management practices based on
the interests of the people.