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"[ABSTRAKLaporan ini membahas proses penyusunan Anggaran Operasional Bank IndonesiaTahun 2013. Analisis dilakukan dengan mengacu pada regulasi Bank Indonesiadan teori yang berlaku. Berbeda dengan tahun sebelumnya, proses penyusunanAnggaran Operasional Tahun 2013 mengalami beberapa perubahan pada siklus Sistem Perencanaan, Anggaran, dan Manajemen Kinerja Bank Indonesia (SPAMK). Meskipun ditemukan dampak positif, hasil analisis menunjukkan bahwa perubahan tersebut berdampak negatif bagi proses penyusunan anggaran.

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ABSTRACTThis report aims to describe the operational budgeting process of Bank Indonesiain 2013. The analysis was conducted through regulation of Bank Indonesia andthe theory. In contrast to previous years, the operational budgeting process in2013 has some changes in the cycle of System of Planning, Budgeting, and Performance Management of Bank Indonesia, called SPAMK. Although there is a positive effect, the analysis showed that these changes negatively affect the budgeting process., This report aims to describe the operational budgeting process of Bank Indonesiain 2013. The analysis was conducted through regulation of Bank Indonesia andthe theory. In contrast to previous years, the operational budgeting process in2013 has some changes in the cycle of System of Planning, Budgeting, andPerformance Management of Bank Indonesia, called SPAMK. Although there is a positive effect, the analysis showed that these changes negatively affect the budgeting process.]"