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"Skripsi ini membahas proses perencanaan dan penganggaran yang merupakan suatu bentuk akuntabilitas pengelolaan dana publik, yang dikelola oleh pemerintah. Oleh sebab itu dibutuhkan penyusunan anggaran yang baik agar sumber daya dapat dialokasikan secara efektif dan efisien untuk pelayanan masyarakat. Skripsi ini menjelaskan mengenai penerapan KPJM dalam proses perencanaan dan penganggaran yang terjadi pada Dinas Kependudukan dan Pencatatan Sipil Provinsi DKI Jakarta. KPJM merupakan kerangka berpikir dalam proses penyusunan anggaran yang mengaitkan kebijakan, perencanaan dan penganggaran dengan perspektif lebih dari satu tahun anggaran. Hasil penelitian menunjukan bahwa KPJM belum diimplementasikan dengan baik oleh Dinas Kependudukan dan Pencatatan Sipil Provinsi DKI Jakarta. Proses penganggaran seharusnya diawali dengan evaluasi sasaran, output, indikator kinerja, penyusunan dan persetujuan kegiatan yang akan dilaksanakan, penghitungan biaya dari program dan kegiatan disertai dengan biaya prakiraan maju untuk tiga tahun ke depan.

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This thesis discusses the planning and budgeting process is a form of accountability in the management of public funds, managed by the government. Therefore it takes a budget so resources can be allocated effectively and efficiently to community service. This thesis describes the implementation of the MTEF in planning and budgeting processes that occur on Population and Civil Registration Depatrment of DKI Jakarta. MTEF is a frame of mind in the budgeting process that links policy, planning and budgeting with the perspective of more than one fiscal year. The results showed that the MTEF has not been well implemented by Population and Civil Registration Department of DKI Jakarta. The budgeting process should begin with the evaluation objectives, outputs, performance indicators, the preparation and approval of activities to be carried out, calculating the cost of programs and activities along with the cost forecast forward for the next three years."

"This study investigate the political games of managers on the budgeting process within the fertillser manufacturing industry in Indonesia. Prior budgeting studies have focussed mainly on one of the following theoretical frameworks - economic, psychological, and social. This study expands the research corpus by assessing the effect of politics on aspects of the budgeting process. More speciffically it focuses of budgetary control. Based on a critical review of the US literature on the role of politics in resource allocation within public sector entities, a number of hypothesis are generated. These propositions concern the political behaviour of managers on the process of budgetary control, the effect of sub-unit's power and individual qualification of management on the process of budgetary control. Four out of live fertiliser manufacturing enterprises in Indonesia form the sample companies. Interviews were conducted to forty middle managers with budget responsibilities. Respondents were chosen from a variety of functional areas including accounting marketing, operation, engineering corporate secretariat, researh and development and internal control. The results supported the basic proposition that managers play political games in controlling the budget."

"Laporan Magang ini bertujuan untuk menjelaskan dan membandingkan proses penganggaran yang dilakukan oleh Bank Indonesia sebagai perusahaan publik dengan teori yang berlaku. Laporan ini fokus kepada siklus anggaran operasional Bank Indonesia untuk tahun anggaran 2019. Laporan magang ini menjelaskan dengan rinci langkah-langkah yang dilakukan di dalam siklus anggaran operasional Bank Indonesiasebagai bagian dalam penjelasan. Selain itu, penjelasan mengenai proses tambahan anggaran dan pengembalian anggaran, penganggaran untuk kantor cabang luar negeri, alat-alat penganggaran Bank Indonesia, evaluasi kinerja Bank Indonesia, dan Badan Supervisi Bank Indonesia juga dilakukan di laporan magang ini. Hasil dari laporan magang ini adalah penemuan bahwa proses penganggaran Bank Indonesia berjalan secara tepat. Kesimpulannya, proses penganggaran Bank Indonesia sudah berjalan sesuai dengan teori yang berlaku.

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This internship report aimed to explain and compare the budgeting process done by Bank Indonesia, as a public company, with applicable theory. The report focuses on Bank Indonesia‟s 2019 operational budgeting cycle. A detailed step by step budgeting process is included in this report as a part of the explanation. Meanwhile, explanation of additional budget and budget refund, budgeting for overseas representative offices, budgeting tools of Bank Indonesia, Bank Indonesia performance evaluation, and Bank Indonesia Supervisory Agency, are also explained in detail. The result of this internship report is a finding that budgeting process of Bank Indonesia is performed appropriately. All in all, Bank Indonesia budgeting process is in accordance with the applicable theory"