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"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."

"ABSTRAKPenelitian ini bertujuan memberikan usulan perbaikan mekanisme pengendalian anggaran dari tahap penyusunan, penggunaan sampai tahap evaluasi anggaran terbentuknya laporan tunggal dalam aktivitas kerja KOI. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan deskriptif kualitatif. Analisis data dilakukan 2 dua tahap: i pemetaan kebutuhan akun anggaran dan ii analisis aktivitas pengendalian internal dan kelemahannya untuk setiap proses penganggaran: penyusunan, penggunaan dan evaluasi. Hasil yang didapat adalah usulan mekanisme pengendalian anggaran dari tahap penyusunan, penggunaan dan evaluasi anggaran yang didalamnya terdapat aktivitas pengendalian untuk memitigasi risiko kelemahan pengendalian internal. Enam poin kebijakan dalam usulan mekanisme penganggaran antara lain perubahan struktur chart of account COA akuntansi atas hasil evaluasi kebutuhan informasi pelaporan, perubahan struktur organisasi, penambahan fungsi anggaran ke dalam sistem akuntansi, penyediaan saldo cash reserve dari pendapatan sponsor dan sumbangan, peningkatan transparansi pada informasi anggaran, dan peningkatan proporsi pendapatan pada sponsor dan sumbangan.

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ABSTRACTThis research aims to provide the proposed improvement of the budgetary control mechanisms during the preparation, the realization until evaluation phase of budget formation of a single report for KOI. The research methodology used is a case study with a descriptive qualitative approach. Data analysis is performed in two phases i mapping on budget account and ii analysis of internal control activities and its weaknesses for each of the stages in the budgeting process preparation, realization and evaluation. The result is a proposed mechanism of budgetary control and reporting, including its evaluation stage to mitigate the risk of internal control weaknesses. Six policies in the proposal budget mechanisms are gap analysis and its resulting changes in chart of account, changes in organizational structure, adjustment in the accounting system to include budgetary functions, provision of cash reserve balances from sponsorship and donation, increased transparancy in budget information, and increased revenue proportion from sponsorship and donation."

"Tujuan penelitian ini adalah untuk mengetahui:1) Penerapan sistem perencanaan dan penyusunan program perpustakaan.2) Penerapan sistem penganggaran perpustakaan.3) Peran pimpinan perpustakaan dalam pengambilan keputusan proses perencanaan, penyusunan program dan pengendalian anggaran perpustakaan pada masa.Subyek penelitian adalah kepala perpustakaan dan pustakawan di lingkungan perpustakaan serta kepala Pusdiklat dan pimpinan proyek PPKP BPPT. Data dikumpulkan dengan menggunakan metode dokumenter dan wawancara semi terstruktur.Hasil penelitian menunjukkan:1) Perencanaan perpustakaan BPPT telah dilakukan sesuai dengan sistem dan mekanisme perencanaan. Perencanaan dilakukan secara bersama-sama antara pustakawan dan pimpinan perpustakaan dengan koordinasi kepala perpustakaan.2) Penganggaran sebagai suatu siklus dalam perencanaan belum termasuk dalam siklus perencanaan, oleh karena itu anggaran belum berfungsi sebagai alat perencanaan di perpustakaan BPPT, sehingga manajemen perpustakaan sulit melakukan kegiatan dengan langkah yang pasti.3) Fungsi pengendalian anggaran perpustakaan telah dilakukan dengan baik pada awal kegiatan, selama kegiatan maupun di akhir kegiatan. Sehingga telah memenuhi target fisik maupun pcnyerapan dana yang optimal.4) Peran kepala perpustakaan dalam memperjuangkan anggaran perpustakaan telah optimal.

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The Application System in Planning the Program and the Controlling of the Budget of the Library A Case of Study in the Library of BPPT Jakarta in Term of Year 1998/1999, 1999/2000 and 2000 The objective of research is to comprehend:1) The Application system or planning and arrangement of the library2) The Application system of budget controlling of the library3) The Application system of budgeting for the library4) The role of the head of library in taking the decision for the planning process, arrangement and controlling the budget of the library programs.The subjects of the research are the head of Library and the librarian them selves and also the head of Pusdiklat (the education and training center), in the directors of PPKP project of BPPT. Environment of library and the head of training center and the head of project in BPPT.. The data were obtained by documenting and interviewing semi - structured method.The result of the research shows that1) The planning of BPPT library has been done according t the planning system and mechanism the planning were carried out by librarian together with the leader of library which coordinated with the head of library.2) Budgeting performed as s a cycles and the planning not involved in the cycles of panning, there fore the budgeting could not work as a planning instrument in the library of BPPT, as the management of the library is having difficulties in doing its activities convincely.3) The function of budget controlling in the library has been done very well. Even at the beginning of activity, during the activity till the end of activity. There for it would reach the physical target and the optimal.4) The role of the head of library in the future in maintaining the budget of the library has been done properly."