Budget Planning Based on The Interests of The Ummah

Handayani, Nur and Zahro, Mar'atus and Susanti, Susanti (2023) Budget Planning Based on The Interests of The Ummah. Center for Accounting Development and Research (CARD), 10 (10). pp. 42-58. ISSN 2623-0194

	Text ARTIKEL PERSPEKTIF.pdf Download (183kB)
	Text Cek Plagiasi_8693.pdf Download (2MB)

Abstract

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.

Actions (login required)

View Item