1. planning & budgeting kompile

7/24/2019 1. Planning & Budgeting Kompile

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TUGAS SISTEM PENGENDALIAN

9D DIV AKUNTANSI KHUSUSSEKOLAH TINGGI AKUNTANSI NEGARA

DISUSUN OLEH:

ABDUL AZIZ YUSRON

(01)BERLIANDRA SAPUTRA

(10)


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Bab 8P!"#a"aa" $a" P"%a"%%a!a"

S&' *!"#a"aa" $a" *"%a"%%a!a" a$a+a, 'a+a, 'a- +" *"&"%

*a$a '&'fnancial result control. S&' &"& a/a" "%,a'&+/a" !"#a"a

!-+&' a"% "+a'/a" a*a --a" 2!%a"&'a'&3 ba%a&a"a '!a%& 2!%a"&'a'&

-"-/ "#a*a& --a" !'b-3 $a" a*a ,a'&+ a"% $&,a!a*/a" 2+, 2!%a"&'a'&.Pa$a bab &"&3 $&ba,a' "%"a& b!ba%a& a"4aa $a!& '&'

*!"#a"aa" $a" *"%a"%%a!a"3 !a'-/ *"a*a" a!% /&"!a /-a"%a"

-"-/ 5a+-a'& /&"!a $a" *b!&a" &"'"&4. S+a&" &-3 $&ba,a' *-+a "%"a&

/a!a/!&'&/ *"&"% $a!& '&' &"& $a" 4a/2! a"% "bab/a" *!-'a,aa"

"%%-"a/a" '&'6'&' a"% b!b$a.

Manfaat Sistem Perencanaan dan Penganggaran

T!$a*a *a a"4aa -aa $a!& '&' *!"#a"aa" $a"

*"%a"%%a!a"3 a&- *!"#a"aa"3 /22!$&"a'&3 *"%a7a'a" a"a" *-"#a/3

$a" 2&5a'&. Pba,a'a" +b&, +a"- "%"a& /*a a"4aa !'b-

a$a+a, 'ba%a& b!&/-.

1. Perencanaan

S&' *!"#a"aa" $a" *"%a"%%a!a" b!&"$a/ 'ba%a& b"-/ action

controla"% a/'a *a!a a"a! -"-/ b!*&/&! "%"a& a'a $*a" $a"

b-a /*--'a" $& a7a+. U"-/ +a/'a"a/a" ,a+ !'b-3 a"a! ,a!-'

a,a& /'*aa"3 a"#aa"3 //-aa"3 $a" /+a,a" a"% $&&+&/& 2+,

2!%a"&'a'&3 '!a $a*a/ $a!& *&+&,a" '!a&/ $a" 2*!a'&2"a+ a"% $&ab&+.

D"%a" $&/&a"3 !'*2"' 2!%a"&'a'& aa' '-a- *!&'&7a a/a" 'a/&"

"&"%/a3 a"% *a$a a/,&!"a a/a" "-!-"/a" !&'&/2 2!%a"&'a'&.a"4aa a"% $&'b-/a" $& aa' !-*a/a" 'a+a, 'a- #2"2, /+a'&/

"%"a& eedorward control. P!2'' *!"#a"aa" a"% 4/&4 *a$a '-a-

2!%a"&'a'& a/a" b-a '&' /"$a+& *a$a 2!%a"&'a'& !'b- +b&, b!'&4a

*!2a/&43 b-/a" !a/&4. P!2'' *!"#a"aa" !'b- $a*a ba"- a"a!

b"-/ a'a $*a"3 b-/a" ,a"a !'*2" /2"$&'& a"% $&,a$a*&.

2. Koordinasi

Kelompok 7 Kelas 9D Akuntansi Kurikulum Khusus 1


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P!2'' *!"#a"aa" $a" *"%a"%%a!a" a/'a -"&6-"& *a$a '-a-

2!%a"&'a'& -"-/ 'a+&"% b!ba%& &"42!a'&. Pa$a *!2'' !'b-3 !$a*a

/2-"&/a'& top-down "%"a& --a" $a" *!&2!&a' 2!%a"&'a'&3 /2-"&/a'&

bottom-up "%"a& /'*aa"3 /b--,a" '-b! $aa3 ,abaa"3 $a"

!&'&/23 '!a /2-"&/a'& 'aa! a"a!a -"&6-"& 2!%a"&'a'& $a+a "#a*a&

--a" b!'aa. D"%a" a$a"a b!ba%a& &"42!a'& $a!& &a*6&a* -"& 2!%a"&'a'&3

*!2'' &"& a/a" "#&*a/a" /*--'a"6/*--'a" a"% +a,

*!&ba"%/a" b!ba%a& *!'*/&4 -"&3 b-/a" ,a"a b!$a'a!/a"

*!'*/&4 a"a" *-"#a/ 'aa.

. Penga!asan mana"emen #$nca%

P"%a7a'a" a"a" *-"#a/ *a$a '&' &"& $a*a $&+a/-/a" $a+a

b!ba%a& b"-/. P!aa3 a$a"a preaction review3 a&- !"#a"a ,a!-'

$&*!&/'a $a" $&'--& !+b&, $a,-+- 'b+- !"#a"a !'b- $&+a/'a"a/a".

K$-a3 a"a" *-"#a/ $a*a "%%-"a/a" !"#a"a 'ba%a& 'a"$a! /&"!a

a"% $&&*+"a'&/a" *a$a b"-/ *"%"$a+&a" management-by-exception.

K&%a3 *!2'' *!"#a"aa" $a" *"%a"%%a!a" $a*a "%,a'&+/a" a!% a"%

!a+&'&' a*& "a"a"% $"%a" #a!a "&ba"%/a" /&"%&"a" a"a!a

a"a! *-"#a/ !/a& /&"!a a"% &"%%& $"%a" &"42!a'& $a!& a"a! $&

ba7a,"a "%"a& /-"%/&"a" !#a*a&"a a!%. K*a3 5a!&a"' "%a&4$a*a b!4-"%'& 'ba%a& *!&"%aa" "%"a& a'a+a, a"% -"%/&" &b-+ $a"

'ba%a& $a'a! ba%& a"a" &"%/a *-"#a/ -"-/ ba,a' -+a"% '!a%&

2!%a"&'a'&.

&. Moti'asi

R"#a"a $a" a"%%a!a" a"% +a, $&a*/a" a/a" "a$& a!% a"%

$a*a *"%a!-,& 2&5a'& *a!a a"a!. Ha+ &"& $&/a!"a/a" a!%6a!%

!'b- !/a& $"%a" 5a+-a'& /&"!a3 a"% *a$a a/a,&!"a a/a" !/a&

$"%a" b!ba%a& reward /*a$a *a!a a"a! !'b-. Pa!a a"a! a/a"

!2&5a'& $a" b/!a $"%a" +b&, ba&/ a*ab&+a !/a $&b!&/a" a!%

/&"!a a"% &$a/ !+a+- -$a, $a" -%a &$a/ !+a+- '-+& -"-/ $a*a&.

Si%($s Perencanaan

T!$a*a &%a '&/+-' -aa *a$a *!2'' *!"#a"aa"3 a&- *!"#a"aa"

'!a&/3 *"%a"%%a!a" 2$a+3 $a" *"%a"%%a!a" 2*!a'&2"a+. Na-"3*"%+2*2/a" &"& 'a"%a !%a"-"% *a$a *&+&,a" &a*6&a* *!-'a,aa".

Kelompok 7 Kelas 9D Akuntansi Kurikulum Khusus


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Sba%a& #2"2,3 *a$a *!-'a,aa" /#&+3 bb!a*a '&/+-' !'b- b&a'a"a

b!'&4a &"42!a+ $a" '!&"%/a+& $-a aa- '+-!-, '&/+-' a"% b!b$a !'b-

$&%ab-"%/a" "a$& 'a- '&/+-' 'aa. Sa/&" b'a! '-a- *!-'a,aa"3 a/a

*!2'' *!"#a"aa" *a$a *!-'a,aa" !'b- a/a" "a$& 'a/&" 42!a+

$a" "$/a& '&' &%a '&/+-' *!"#a"aa". P"+a'a" "%"a& /&%a

'&/+-' *!"#a"aa" !'b- a$a+a, 'ba%a& b!&/- :

1. Perencanaan strate"i% )strategic planning*

P!"#a"aa" '!a&/3 aa- *!"#a"aa" a"%/a *a"a"%3 +&*-& *!2''

a"a+&'&' '#a!a +-a' aa' --a" *!-'a,aa"3 '!a ba%a&a"a '!a%&

*!-'a,aa" -"-/ "#a*a& --a" !'b-. P!"#a"aa" '!a&/ +&*-&

a"a+&'&' !,a$a* *!&'&7a a'a +a+- $a" *!$&/'& "%"a& a'a $*a"

*!-'a,aa". S#a!a --3 *!2'' *!"#a"aa" '!a&/ !$&!& $a!& "a a,a*3

a&-:

a. ""-/a" 5&'&3 &'&3 $a" --a" *!-'a,aa".b. a,a& *2'&'& *!-'a,aa" *a$a 'aa &"&3 !a'-/ //-aa"3 /+a,a"3

/'*aa"3 $a" !&'&/2 a"% $&&+&/& *!-'a,aa".#. "%&$"&/a'&/a" b&'"&' a*a 'aa a"% #2#2/ $a" a"% &$a/ #2#2/ ba%&

*!-'a,aa".$. ""-/a" '!a%& !ba&/ ba%& &a*6&a* -"& b&'"&' *!-'a,aa".

. "a*/a" !"#a"a '!a&/3 a&- %aba!a" /-a+&a&4 $a" /-a"&a&4"%"a& &"$a/a" a"% ,a!-' $&+a/'a"a/a" $a" $a*a/ a"% -"%/&"

$&&b-+/a".4. "%a7a'& /&"!a $a" *!ba!-& !"#a"a '!a&/ &/a $&b--,/a".

2. Penganggaran moda( )ca#ita( +$dgeting*

P"%a"%%a!a" 2$a+3 aa- *b-aa" *!2%!a (programming)3 +&*-&

&$"&/a'& aa' *!2%!a a"% a/a" $&&*+"a'&/a" $a+a a"%/a 7a/- 'a-

'a*a& +&a a,-" / $*a"3 '!a '-b! $aa a*a 'aa a"% $&b--,/a" 2+,

&a*6&a* *!2%!a.P!2'' &"& --"a a$a+a, *!2'' a"% !-& /a!"a

b--,/a" *"%a,-a"6*"%a,-a" a"% '*'&/ !/a& 2*!a'& $a"

*!2%!a a"% $&,a'&+/a" ,a!-' ''-a& $"%a" !"#a"a '!a&/ *!-'a,aa" a"%

+a, $&a*/a".P!2'' &"& b&a'a"a $&-+a& $"%a" $&'/-'& a"a!a *a!a a"a! -"&6-"&

2!%a"&'a'& $& *!-'a,aa" $a" *a!a ba7a,a" !/a "%"a& *!2%!a a"%

a/a" $&+a/'a"a/a" *!-'a,aa" $a+a bb!a*a a,-" / $*a". Sa+a, 'a-

&"$a/a" a"% $&+a/'a"a/a" a$a+a, "&"a- -+a"%3 a*a/a, *!2%!a a"% 'aa

&"& '$a"% b!a+a" '-$a, ''-a& $"%a" --a" *!-'a,aa"3 aa-/a" *!2%!a

Kelompok 7 Kelas 9D Akuntansi Kurikulum Khusus ;


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!'b- ,a!-' $&2$&/a'& aa- $&,"&/a". S+a"-"a3 '-b! $aa

*!-'a,aa" a"% !baa' $&a+2/a'&/a" / &a*6&a* !"#a"a *!2%!a $"%a"

"%%-"a/a" discounted cash ow analyses.

. Penganggaran o#erasiona( )o#erationa( +$dgeting*

P"%a"%%a!a" 2*!a'&2"a+3 aa- *"%a"%%a!a" a,-"a"3 +&*-&

*"-'-"a" !"#a"a /-a"%a" a"%/a *"$/3 a&- a"% --"a b!-*a

a"%%a!a" -"-/ 'a- a,-" '/a+ b!&/-"a. A"%%a!a" a,-"a" !'b- ,a!-'

"'-a&/a" '!-/-! a"%%-"% a7ab 2!%a"&'a'& $a" "$&a/a" &"42!a'&

a"% $a&+ !/a& *"$a*aa"3 *"%+-a!a"3 a'3 $a" -a"% a"% $&&+&/&

2!%a"&'a'& !'b-.

Penent$an Target

D& +-a! !"#a"a *!2$-/'& a"% '#a!a !-+&' "+a'/a" --a"3 '!a%&3

$a" ,a'&+ a"% $&,a!a*/a" 2!%a"&'a'&3 !"#a"a $a" a"%%a!a" "a$& a!%

a"% *"%a!-,& 2&5a'& a"a! /a!"a a!% $&,-b-"%/a" $"%a"

5a+-a'& /&"!a $a" '!&"% /a+& $&,-b-"%/a" $"%a" &"'"&4. P"%%-"aa" a!%

/&"!a a"% '-$a, $a*/a" $a+a 2!%a"&'a'& b&'"&' a$a+a, ,a+ a"% 'a"%a

-- $&+a/-/a". Ta!% /&"!a $a" /,-'-'"a BHAG (B&% Ha&! A-$a#&2-'

G2a+')3 $&*!/&!a/a" a/a" "'&-+a'& /a!a7a" -"-/ b!/2*&'&. Sba%a&

aba,a"3 a"%%a!a" a$a+a, a!% /&"!a -aa -"-/ "%5a+-a'& /&"!a

*a$a +5+ a"a!&a+ $a" -"-/ b!&/a" *"%,a!%aa" &""'&4.

A. Ti#e Target Kiner"a Ke$angan

Ta!% K&"!a K-a"%a" $a*a $&b$a/a" $a+a bb!a*a #a!a3 a*a/a, a!%

!-*a/a":

1. B!ba'&' 2$+3 ,&'2!&'3 aa- "%2&'a'&. Ta* aa-


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Ta!% b!ba'&' 2$+ b!&/a" *!$&/'& /&"!a a"% ,a!-' !a$& $&

'b-a, !a"%/a&a" *!&2$ *"%-/-!a". K&/a a!% b!ba'&' 2$+ b!ba'&' $&

$a!a,6$a!a, $& a"a /%&aa" $a*a $&*!2%!a ($& a"a a$a $!&"&'&/3

,-b-"%a" /a-'a+ +a"%'-"% $a" !+a&4 'ab&+ a"a!a &"*- $a" 2-*-) !/a

$&/aa/a" 'ba%a& a!% a"% $&!/aa'a.Ta!% ,&'2!&' $&-!-"/a" '#a!a +a"%'-"% $a!& /&"!a *a$a *!&2$

'b+-"a. !/a '!&"% +&ba/a" a*a a"% $&'b- $"%a" !a#,&"%.A/a" a*&3 'ba%&a" b'a! a!% /&"!a $&"%2'&a'&/a" a"a!a aa'a"

$a" ba7a,a"3 '*!& /&/a a"a! $&5&'& b!"%2'&a'& a"%%a!a" +aba (aa-

&"5'a'&) *-'a $"%a" /2!*2!a'&. N%2'&a'& a$a+a, -- /a!"a a'&!&

&"42!a'& a"a!a aa'a" $a" ba7a,a". a"a! $"%a" &"%/a a"% +b&, &"%%&

--"a +b&, "%a,-& "a"% --a" 2!%a"&'a'& '#a!a /'+-!-,a" $a"

/!baa'a" '-b! $aa. a"a! $"%a" &"%/a a"% +b&, !"$a, --"a

&+&/& *"%a,-a" a"% +b&, ba&/ "a"% ,-b-"%a" a"a!a &"*- $a"

2-*-3 /'*aa"3 $a" /"$a+a $& &"%/a 2*!a'&2"a+. N%2'&a'& "%"a&

a!% /&"!a "bab/a" aa'a" $a" ba7a,a" -"-/ b!ba%& '&$a/"a

bb!a*a &"42!a'& !/a.

2. Target Teta# 's /(e%si+e(

>a!a +a&" -"-/ b$a/a" a!% a$a+a, $a+a ,a+ a*a/a, !/a

a* aa-


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b!42/-' /'!"a+. Ha+ &"& !a$& /&/a 'b-a, 2!%a"&'a'& "%%-"a/a"

5a+-a'& $a" a#-a" /&"!a $a" *!a// $"%a" *!-'a,aa" +a&".B"#,a!/&"% $a*a +&ba/a" *ba"$&"%a" /&"!a 2!%a"&'a'&

!,a$a* a"% !ba&/ $& &"$-'!& (*'a&"% +a"%'-"%) aa- !ba&/ $& /+a'"a

(*!-'a,aa" --"a $&a/-& -"-/ /&"!a a"% -"%%-+ *a$a $&"'&

/*"&"%a" aa- *!a/&/ !ba&/).Bb!a*a $a!& ba"a/ a'*/ /&"!a $a*a $&ba"$&"%/a"3 !a'-/ *!2$-/

aa- a'a $"%a" /a!a/!&'&/ !"- (&'a+"a b!a!& 7a/- a"a!a

/%a%a+a")3 /%&aa" aa- *!2'' !"- (&'a+"a #-'2! '!5)3 aa-

,a'&+ 2!%a"&'a'& '#a!a /'+-!-,a" (&'a+"a +aba aa' a'). K&/a

b"#,a!/&"% 42/-' *a$a ,a'&+ 2!%a"&'a'& (/&"!a)3 $a!&*a$a *!a// a"%

!ba&/3 a/a b"#,a!/&"% '!&"% $&%-"a/a" 'ba%a& 'a"$a! /&"!a -"-/

--a" 5a+-a'& /&"!a !+a&4. P&/&!a""a a$a+a, ba,7a &/a ''2!a"% b!#&a6

#&a -"-/ "a$& a"% !ba&/3 /&"!a ',a!-'"a $&ba"$&"%/a" $"%a" a"%

!ba&/.

,. Peneta#an Target Kiner"a Ke$angan Um$m

P"%a!-, $a!& bb!a*a '&' *"%"$a+&a" ,a'&+ $a*a !-'a/ &/a a!%

a"% 'a+a, $&a*/a" aa- &/a a!% &$a/ $&"-/a" $"%a" #a!a a"% *a.

D-a $a!& a'a+a, a!% /&"!a /-a"%a" a"% *a+&"% *"&"% !/a& $"%a"(1) -+a, a"% ''-a& $"%a" a"a"%a" *a$a a!%3 $a"() -+a, *"%a!-, a"% ''-a& -"-/ -"%/&"/a" ba7a,a" $a+a

"a*/a" a!%.

Target Kiner"a Ke$angan ar$s Men"adi Se+era#a Menantang0

a'a+a, *!aa *""-a" a!% /&"!a /-a"%a" b'a! a$a+a, ba*a

'-+&"a3 aa- 'b!a*a "a"a"%3 *"a*a" a!% !'b-. A*a/a, a!%

$&a*/a" $"%a" ba"a/ /+2"%%a!a" $& $a+a"a Ha!-'/a, "a$& *!$&/'&

!ba&/ -"-/ a*a a"% a/a" !a$& $& a'a a"% a/a" $aa"% Aa- ,a!-'/a,

$&a*/a" '#a!a /2"'!5a&43 -"-/ ba"- a'&/a" ba,7a a!% a/a"

$a*a& a7aba" aa' *!a"aa" &"& !%a"-"% *a$a --a" *!2''

*!"#a"aa" a"% $&/a"/a".U"-/ --a" *!"#a"aa"3 a!% a"%%a!a" ',a!-'"a "a$& *!$&/'&

!ba&/. Ta!% a"%%a!a" ',a!-'"a 'aa $"%a" /&"!a a"% $&,a!a*/a"?

a&-3 $"%a" *!2bab&+&a' @0C $a!& /'*aa" *"#a*a&a""a3 ',&"%%a

-"%/&" $a*a -"-/ $&+a*a-&.



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A/a" a*& -"-/ --a" 2&5a'&3 &"%/a a!% a"% $&''-a&/a"

',a!-'"a &+&/& *a+&"% &$a/ bb!a*a /+2"%%a!a". a$& a'a+a, *!"#a"a

'&' a"%%a!a" a$a+a, ba%a&a"a &+&, a!% a"% ''-a& 'ba%a& --a"

*"%a"%%a!a" aa- b!&/a" /2*!2& a"% a'-/ a/a+ a"a!a

*!"#a"aa" $a" 2&5a'&.

Gaba! 1. H-b-"%a" a"a!a Ka*-a" P"#a*a&a" Ta!% K&"!a $a"

2&5a'& K&"!a"-!- a#/ W+#, $a" Ga! Ha+3 &/a 2!%a"&'a'& &$a/ ""-/a"

/'*/a'& /&"!a a"% &"%%&3 /a!a7a" &$a/ a/a" b!&/a" ,a'&+ a"%

!ba&/. Gaba! 1 "-"-//a" ,-b-"%a" "2"+&"a! a"a!a a!% a"% '-+& $a"

2&5a'&. T&"%/a a'*&!a'& (2&5a'& $a" /&"!a) !"$a, /a!"a !/a $a*a

"#a*a& a!% !/a $"%a" -'a,a a"% &"&-. 2&5a'& a*a/

"&"%/a $"%a" a!% /'-+&a" a"% "&"%/a *-+a /&/a 2!a"%62!a"%

"$/a& baa' /a*-a" !/a. 2&5a'& "&"%/a /&/a a!% /&"!a

$&"-/a" $"%a" &"%/a /'-+&a" ""%a,3 a&- &&/ A a"% $a*a 'b-

"a"a"% a*& $a*a $a*a&. Na-" &&/ 2&5a'& 2*&a+ !'b- $a*a

b!-ba, !%a"-"% ,a+6,a+ '*!& /*!&ba$&a"3 /2*"'& $a" *"%a+aa"

&"$&5&$-.

Mening%atna Komitmen Mana"er

T&"%/a a!% a"%%a!a" a"% $a*a& "&"%/a/a" /2&" a"a!

-"-/ "#a*a& a!%. Kba"a/a" a"a! b!2*!a'& $a+a /2"$&'&

/&$a/*a'&a" a"% #-/-* b'a!? /&"!a !/a $&*"%a!-,& 2+, ba"a/

/a$aa" a"% a/ !$-%a. T&"%%&"a *"#a*a&a" a!% +&"$-"%& a"a!

-"-/ *!,a&/a" &"%/a *"%a!-, a"% &$a/ ""a"%/a"3 /a$aa"

a"% a/ !$-%a $a" -"%/&"/a" !/a '$&/&3 &/a a$a3

!a'&2"a+&'a'&/a" /%a%a+a" "#a*a& a!%. !/a &$a/ &+&/& *&+&,a"

Kelompok 7 Kelas 9D Akuntansi Kurikulum Khusus F


9/29

'+a&" b!/2&" -"-/ "#a*a& a!% !+*a' $a!& /2"$&'& b&'"&' a"%

$&,a$a*&. "&"%/a/a" /2&" &"& "bab/a" a"a! -"-/ "&a*/a"

!"#a"a a"%%a!a" !/a +b&, ,a&6,a& $a" "%,ab&'/a" +b&, ba"a/ 7a/-

!/a "%+2+a $a!&*a$a *!'&a*/a" !a'&2"a+&'a'& -"-/ "+a'/a"

/%a%a+a" "-,& a!% !/a.Ka!"a *a"a"% *!&2$ /&"!a a"%%a!a" 6 b&a'a"a 'a- a,-" $&

'ba%&a" b'a! *!-'a,aa" 6 b&aa $a!& /-!a"%"a /2&" -"-/ "#a*a&

a!% a"%%a!a" &"%%&. &/a a!% a"% 'a"%a "a"a"% $&a*/a" $a"

''-a- a"% "%a&4 !a$& $& a7a+ a,-"3 /,&+a"%a" /2&" $a" *"-!-"a"

2&5a'& $a*a b!a,a" '+aa b!b-+a"6b-+a". Ta*& &/a a!% a"%%a!a" a!%

$a*a $a*a&3 a"a! $a*a "a,a" bb!a*a /2"$&'& a"% !-%&/a"

'/&*-" !a$& $& a7a+ *!&2$.

a"a! *!-'a,aa" &+&/& /-"%/&"a" +a&" -"-/ "%a'-!a"'&/a"

a"a! !,a$a* 4/ $a!& a/ !$-%a aa- '&-a'& "%a&4. !/a b&'a

"$!,a"a/a" *!"#a"aa" $a" "%a-! a!% -"-/ *!&2$ a"% +b&,

*"$/ $a!& 'a- a,-". Ta*& a$a /+a,a" *"$/aa" &"&. A"%%a!a" *!2''

*"a*a" a!% a"% a,a+3 $a" +a"%/a,6+a"%/a, /-"-"%a" -"-/ a"%/a

7a/- a"% '&"%/a !+-/a" ba"a/ a+2/a'& *"$a*aa" a"a!*!&2$ $a"

b&aa. K-"%/&"a" +a&" a$a+a, -"-/ +"-!/a" a"%%a!a" /&/a 4/ a/

!$-%a a"% $&-/a". Ta*& +"-!/a" *"$/aa" a"%%a!a" &"& '-+& /a!"a

"&a' 2!%a"&'a'&3 '*!& *-'a +aba3 $a" /a$a"%6/a$a"% b&aa *-'a3

$&*"%a!-,& 2+, ba"a/ /a$&a" a/ !$-%a3 bb!a*a *2'&&4 $a" bb!a*a

"%a&4. A/a" a/a" b&aa a,a+ -"-/ "%a"a+&'a 4/ $a!& a'&"%6a'&"%

*"%a!-, a/ !$-%a $a" b-a *"&+a&a" "a"% ba%a&a"a a"a! ,a!-'

b!a/'& -"-/ &-.

Per(ind$ngan dari Proe%si ang Ter(a($ Tinggi

Ta!% a"%%a!a" a"% $a*a $a*a& +&"$-"%& 2!%a"&'a'& $a!& *!2/'&*"$a*aa" a"% !+a+- &"%%&. La"%/a, *!aa *"%a"%%a!a" a$a+a,

*!/&!aa" *"-a+a". T&"%/a *!2$-/'& /-$&a" $&''-a&/a" $"%a" &"%/a

*"-a+a" a"% $&*!/&!a/a". &/a *!2/'& *"$a*aa" !+a+- &"%%&3 a"a!

,a!-' "$a*a/a" '-b! $aa -"-/ "%a"&'&*a'& *!2$-/'& a"%

'b"a!"a b+- "- a/a" !a$&. O+, 'bab &-3 +b&, aa" -"-/

*!/&!a/a" *"-a+a" $a" /-"-"%a" '#a!a +b&, /2"'!5a&4 $a" b+&

'-b! $aa aba,a" 'aa /b--,a" '-$a, +a'. D"%a" $&/&a" a!%

a"%%a!a" +b&, -$a, $a*a&.



10/29

Penca#aian Mana"er ang Tinggi

Ba%& a"a!3 *"#a*a&a" a"%%a!a" b!a!& /'-/''a" aa- /%a%a+a".

Ta!% a"%%a!a" a"% $a*a $a*a& a/a" 2&5a'& a"a!. a"a! a"%

"#a*a& a!% a/a" "$a*a *"%,a!%aa" '!a /*!#aaa" $&!&"a

"&"%/a. D"%a" b%&-3 /&"!a"a a/a" "a$& +b&, ba&/. Sba+&/"a3 &/a

a"a! %a%a+ "#a*a& a!%3 a/a" b!*"%a!-, !,a$a* *'&/2+2%&"a3 $a"

a/a" b!*"%a!-, -%a !,a$a* /&"!a"a ba%& 2!%a"&'a'&.

Peng$rangan +iaa Inter'ensi

Ta!% a"% $a*a& a/a" "%-!a"%& b&aa a"% $&b--,/a" &"5"'&

$a!& ,&!a!/,& a"% +b&, &"%%& $a+a 2!%a"&'a'&. I"!5"'& a"a! &"%/a

&"%%& $a+a -!-'a" ba7a,a" ,a"a !a$& /&/a a$a *"&*a"%a" a"% &$a/

$&&"%&"/a" $a!& '&"a+ a"%%a!a" a"% $&b--,/a".

Gaba! . K-"%/&"a" D&'!&b-'& Laba $& a'a Daa"% -"-/ a"a! a"%

E4/&4 $a" T&$a/ E4/&4&/a a!% a"%%a!a" $&"-/a" *a$a &&/ A3 a2!&a' a"a! a"%

b/!a /!a' '#a!a 4/&4 a/a" "#a*a& a!% !/a $a" 'ba%&a" /#&+

a"a! a"% &$a/ 4/&4 -"%/&" a/a" *!2+, /b!-"-"%a" $a+a

"#a*a& a!% !/a. Ha+ &- "bab/a" a"a! &"%/a &"%%& a/a"

"%,ab&'/a" 7a/- !+a&4 '$&/& -"-/ &"!5"'& $a+a -!-'a" 4/&5&a'

a"a!3 '/&*-" 'ba%&a" b'a! -'a,a &"!5a"'& a/a" $&a!a,/a" *a$a

a"a! &$a/ 4/&4 a"% ',a!-'"a a"% $&a!a,/a" 'a/ a7a+.



11/29

Meng$rangi Kec$rangan Mana"er

Ta!% a"% $a*a $a*a& a/a" "%-!a"%& !'&/2 /#-!a"%a" a"%

$&+a/-/a" a"a!. B&a'a"a a"a! a/a" "$a*a *"%,a!%aa" b!-*a

b2"-' aa- *!22'& &/a "#a*a& a!%. &/a a!% !+a+- &"%%& $a"

/-"%/&"a" !#a*a&"a 'a"%a /#&+3 a"a! b&'a +a/-/a" /#-!a"%a"

$"%a" b-a '2+a,62+a, /&"!a !/a a*a/ +b&, ba&/3 *a$a,a+

'b"a!"a &$a/ b!$a*a/ *2'&&4 !,a$a* /&"!a 'b"a!"a.R&'&/2 -aa a"% $&,a$a*& 2!%a"&'a'& $"%a" ""-/a" a!%

a"%%a!a" a"% $a*a& a$a+a, #&a6#&a a"a! /a!"a a"a! -"%/&" &$a/

"$2!2"% *a$a /&"!a !ba&/. O!%a"&'a'& $a*a "%-!a"%& !&'&/2 !'b-

$"%a" b!&/a" &"'"&4 /*a$a a"a! -"-/ +b&,& a!% a"%%a!a"

!/a. Gaba! b!&/- "-"-//a" ba,7a a"a! *!2+, '-ab2"-' $"%a" +a*a-& a!% a"%%a!a" !/a. &/a &ba+a" a"% $&b!&/a"

-"-/ a!% a"%%a!a" a"% !+a*a-& !+a&4 &"%%& $"%a" ,a"a $&b!&/a"

-"-/ "#a*a& a!% a"%%a!a"3 a"a! a/a" &+&/& $2!2"%a" a"% &$a/

"%"$-! '+a, *"#a*a&a" a!% a"%%a!a" a"% *a'&.

Gaba! ;. T&* -"%'& Iba+a" Ha'&+ -"-/ a"a! P-'a Laba

Se+era#a ,esar Sear$sna Pengar$ ,a!aan da(am Peneta#an

Target Ke$angan0

I'- *"&"% +a&""a $a+a fnancial result control a$a+a, b'a!"a

*"%a!-, ba7a,a" $a+a *"a*a" a!%. D"%a" /aa +a&"3 top down aa-

bottom up a2!&a' *!-'a,aa" $& A!&/a S!&/a "%%-"a/a" 2$bottom up $a+a *"a*a" a!%. a"a! &"%/a ba7a, "%a-/a" a!%



12/29

a"% $&,a!a*/a" a/a" $a*a& -"-/ /-$&a" $&+a/-/a" !5&7 $a" $&'--&

2+, a"a! $& &"%/a a"% +b&, &"%%&. K-"-"%a" a"% $&$a*a/a" $a!&

2$ &"& a"a!a +a&":

1 K2&" -"-/ "#a*a& a!%.P%a7a& a"% !+&ba $a+a *"a*a" a!% a/a" +b&, "%a*a a!%

$&a*/a" '*!& &- $a" a/a" +b&, b!/2&" -"-/ "#a*a& a!%

!'b-. B!ba%& &"42!a'&.

P%a7a& a"% b!&"$a/ 'ba%a& *+a/'a"a $a*a b!&/a" &"42!a'&

b!%-"a "a"% *2"'& aa- !'&/2 2*!a'&2"a+ /*a$a aa'a""a.; K2%"&&4.

+&ba/a" *%a7a& $a+a *"a*a" a!% $a*a "$2!2"% *%a7a&

-"-/ "#a!& #a!a !ba&/ $a+a "#a*a& a!%.

Na-"3 $a+a '&-a'& !"- &$a/ '-a *%a7a& aa- ba,/a" a"a!

$a*a $&+&ba/a" $a+a *"a*a" a!%. Da+a '&-a'& &"& 2$ top down

$&a"%%a* $a*a b!&/a" ,a'&+ a"% +&b, ba&/. S&-a'& !'b- a"a!a +a&":

1 a"a" aa &+&/& *"%a,-a" +b&, ba&/ $a+a b&'"&' 2*!a'&. a"a" aa' &+&/& &"42!a'& a"% ba&/ $a+a 5a+-a'& /&"!a.; a"a! &"%/a ba7a, &$a/ #-/-* b!/2*"'& $a+a *"%a"%%a!a".= P&/&!a" a"a! &"%/a ba7a, !*a/- *a$a *"#a*a&a" a"% +a, +a+-.

@ a"a! &"%/a ba7a, #"$!-"% b!&/a" b&a' *a$a a"%%a!a".



13/29

3ariasi da(am Pra%te%

Da+a ba%&a" &"& a/a" $&+a'/a" bb!a*a 5a!&a'& '&' *!"#a"aa"

$a" *"%a"%a!a" a"% '!&"% $&%-"a/a"3 *!a// $& *!-'a,aa"3 $a" 4a/2!6

4a/2! a"% *"%a!-,& *&+&,a" '&' *!"#a"aa" $a" *"%a"%%a!a".

Jang%a 4a%t$ Perencanaan

a"%/a 7a/- *!"#a"aa" "%%aba!/a" a"%/a 7a/- a"% *a+&"%

+aa $&a"a !"#a"a 42!a+ $&'&a*/a". a2!&a' a"%/a 7a/- *!-'a,aa"

*"$/3 a&- 1 a,-" aa- /-!a"%3 '.$. ; a,-"3 = '.$. @ a,-"3 $a" '$&/&

a"% $& aa' @ a,-". Ta*& bb!a*a *!-'a,aa"3 '*!& $a+a &"$-'!&

*ba"%/& +&'!&/3 ,a!-' !"#a"a/a" $a+a a"%/a 7a/- a"% +b&, +aa3

b&a'a"a @ a,-" aa- +b&,. a/2! /-"#& a"% *"%a!-,& a"%/a 7a/-

*!"#a"aa" a$a+a, +aa"a '&/+-' b&'"&' "2!a+ *!-'a,aa"3 a&- '+&'&,

a"a!a &"5'a'& $a" *a26"a.

Konten Perencanaan

P!"#a"aa" $a" *"%a"%a!a" *!-'a,aa" 'a"%a b!5a!&a'& $a+a

/2"" $a" &*3 &"%/a a%!%a'&3 $a" 42!a &"42!a'& a"% $&a*&+/a".

Sba%&a" b'a! "%%-"a/a" 42!a 'a"$a! +a*2!a" /-a"%a" '*!&

proorma income statements$a" balance sheets!

D$rasi dan 4a%t$ Proses Perencanaan

P!2'' *!"#a"aa" *!-'a,aa" b!5a'&a'& $a+a +aa"a *!"#a"aa"

$a" /a*a" *!"#a"aa" $&+a/-/a". Na-" /ba"a/a" *!-'a,aa" -+a&

*!2'' *"%a"%%a!a" *a$a = 'a*a& b-+a" 'b+- a/,&! a,-" '/a+3 $a"

*!2'' *!"#a"aa" b!a+a" '+aa = b-+a".

Pem+aar$an Perencanaan

a2!&a' *!-'a,aa" *!ba,a!-& !"#a"a a"%/a *a"a"% !/a

'&a* a,-". S$a"%/a" -"-/ a"%%a!a"3 $&*!ba,a!-& '&a* b-+a"3 !&7-+a"3

aa-*-" '&a* ''!3 ba&/ -"-/ --a" *!"#a"aa" aa-*-" 5a+-a'&.



14/29

Pand$an Perencanaan

Pa"$-a" *!"#a"aa" a"% $&'$&a/a" ba%& a"a! &"%/a ba7a, -%a

*"&"%. Pa"$-a" $a*a b!-*a b-/- *-"-/ aa- 2!a"$-. I$+a"a

*a"$-a" b!'&'& 25!5&7 *!2''3 /a+"$! a/&5&a'3 '!a *$2a" $a" a'-'&

a"% $&%-"a/a" $a+a *!"#a"aa".

Kriti% terada# Proses Perencanaan dan Penganggaran

B+a/a"%a" &"&3 ba"a/ /!&&/ a"% $&--/a" /*a$a *!2'' *!"#a"aa"

$a" *"%a"%%a!a" *!-'a,aa"3 a"% "aa/a" ba,7a *!2'' *!"#a"aa"

$a" *"%a"%%a!a":

1 Sa!a $"%a" -"'-! *2&+&/ $a" %a*+a&"%? Ha"a 2$&/a'& /#&+ aa' !"#a"a $a" a"%%a!a" *!&2$ 'b+-"a?; T&$a/ !"'*2'&4 !,a$a* *!-ba,a" /2"2&3= -'a/a" //-a'aa" $& 2!%a"&'a'& $a" baa'& &"&'&a&4?@ 2/-' *a$a *"%-!a"%a" b&aa $a!&*a$a *"#&*aa" "&+a&? &'a,/a" *!"#a"a $a!& *+a/'a"a?F "&b-+/a" b&aa !+a+- ba"a/ -"-/ a"4aa a"% !+a+- '$&/&.

K!&&/ !'b- ba"a/ b"a!"a3 *!"#a"aa" $a" *"%a"%%a!a" $&

ba"a/ *!-'a,aa" a"% &$a/ 4/&4. "-'-" $a" +a/'a"a/a" '&'

*!"#a"aa" $a" *"%a"%%a!a" &- !-& $a" '-+&. K2"$&'& b&'"&' #"$!-"%

'+a+- b!-ba,3 "a-" '-+& -"-/ "'-a&/a" !"#a"a $a" a"%%a!a" '#a!a

#*a. Ta*& &$a/ a$a *&+&,a" +a&". U"-/ "%2*&a+/a" '-'-"a" '&'

*!"#a"aa" $a" *"%a"%%a!a"3 a"a! ,a!-' -"-/ --a" a*a '&'

$&%-"a/a" $a" a/'&a+/a" /2b&"a'& +" '&' -"-/ --a" !'b-.

Kelompok 7 Kelas 9D Akuntansi Kurikulum Khusus 1;


15/29

STUDI KASUS PATAG5NIA- IN6.

Penda$($an

Pa$a a,-" 1993 Paa%2"&a3 I"#. "!a*/a" *!2'' workbook aa-

$&'b- -%a $"%a" a"a" b-/- !b-/a. Ya&- *!2'' !/22!$&"a'&

-"%%a+ a"% "%%ab-"%/a" *!"#a"aa" '!a%&'3 *"%a"%%a!a" $a"

*"&"%/aa" /-a+&a'. $"%a" --a" a%a! &"42!a'& aa' '-a a'*/ b&'"&'

!'$&a -"-/ '-a /a!a7a".

Pa$a a,-" 199F3 ,a'&+ 5a+-a'& workbooka"% $&/a& 2+, Ka!" Ba!'a3

chie fnancial o"cerPaa%2"&a 'aa &-3 "%aa/a" ba,7a 'b"a!"a /&"!a

workbook +a, b!a+a" $"%a" ba&/3 $&a"a &"42!a'& +a, !'$&a ba%&

'+-!-, /a!a7a"3 $a" !/a "%a,-& a*a a"% &"%&" *a!a a"a! #2ba

#a*a&. Na-" !$a*a bb!a*a /a!a7a" a"% &$a/ a,a& *!2''3 +b&,

*a"a !/a &$a/ &"%&" !%a"%%- 2+, ,a+ &-. Saa &"& *a!a a"a! '$a"%

&/&!/a" bb!a*a *&+&,a" -"-/ +a/-/a" *!ba&/a".

Per$saaan

Paa%2"&a3 I"#. !-*a/a" *!-'a,aa" a"% !a"#a"% $a" a'a!/a"

*!a+aa" outdoor $a" *a/a&a" a"% b!/-a+&a' &"%%&. P!2$-/ $&*a'a!/a" $&

7&+aa, A!&/a S!&/a3 E!2*a3 $a" *a"% $&+a/-/a" '#a!a %!2'&!3 '$a"%/a"

$& Ia+&a3 >,&+&3 A!%"&"a3 A-'!a+&a $a" K2!a $&*a'a!/a" +a+-& $&'!&b-2!.

Pa'a!a" -%a $&+a/-/a" +a+-& mail order.

Paa%2"&a $&$&!&/a" *a$a a,-" 19@F 2+, Y52" >,2-&"a!$ '2!a"%

outdoorsman (*a"a b&"%) a"% !/"a+. I$ a7a+ !b"-/ *!-'a,aa"

$&a7a+& 2+, /&$a/*-a'a" Y52" aa' /-a+&a' *!a+aa" 2-$22! 'aa &- a"%

"$2!2"%"a -"-/ b-a '"$&!& *!a+aa" !'b- $& b"%/+ *a"$a& b'&

&+&/"a a"% /-$&a" b!-ba, "a$& >,2-&"a!$ E-&* L$.. Pa$a

a7a+"a Y52" &$a/ b!"&a "%-ba, /a!a"a "a$& 'b-a, b&'"&'3 "a-"

'&a* /a+& /ba+& $a!& *%-"-"%a" Y52" 'a+- "$a*a/a" &$6&$ -"-/

"&"%/a/a" /-a+&a' *!a+aa""a $a" b!*&/&! ba,7a $'a&""a !-*a/a"

,a$&a, a"% *a- $&a !&a.

Pa$a a/,&! a,-" 1906a"3 a'a!a/a "%a/-& /-"%%-+a" $'a&"

Y52"3 ',&"%%a $&*!/&!a/a" 'aa &- &+&/& 80C *a"%'a *a'a! *!a+aa"

Kelompok 7 Kelas 9D Akuntansi Kurikulum Khusus 1=


16/29

"$a/& $& A!&/a S!&/a. K-$&a" Y52" "%a+&,/a" *!,a&a""a $"%a"

"-a+ *a/a&a" outdoor b!/-a+&a' $&&!&"%& $"%a" -b-,"a *!-'a,aa"

'#a!a *!+a,a". I"25a'& !52+-'&2"! !-' $&+a/-/a" Y52" b-a *!-'a,aa"

-b-, $"%a" *'a ,&"%%a *a$a a/,&! 19806a" Pa"a%2"&a +a, &+&/& ;F@

%aa a"% b!b$a.

Kelompok 7 Kelas 9D Akuntansi Kurikulum Khusus 1@


17/29

Misi dan Ni(ai7Ni(ai Per$saaan

Saa >2"4!"# 2" >2!*2!a >&&J"',&* *a$a & 199 a"%

$&'+"%%a!a/a" 2+, P!'&$" >+&"2"3 Y52" *a!a4!a'/a" &'& Pa"a%2"&a

'ba%a&: b-a *!2$-/ $"%a" /-a+&a' !ba&/ $a" "%,&"$a!& /!-'a/a"

a"% &$a/ $&&"%&"/a". D& Paa%2"&a3 /-a+&a' &$a/ '+a+- !#!&" $"%a"

+aa"a '-a- *!2$-/ $a*a b!a,a". Da+a /2"4!"'& !'b-3 +b&, +a"-

Y52" "+a'/a": Ha+ b!&/- 'a+&"% !/a&: K-a+&a' *!2$-/3 /-a+&a'

*+aa"a" *+a"%%a"3 /-a+&a' /!a3 /-a+&a' ,&$-* ba%& /a!a7a" a"$a3 ba,/a"

/-a+&a' ,&$-* ba%& '-a a/,+-/ ,&$-* $& *+a" &"&. A"$a +7a/a" 'a+a,

'a-"a3 a/a a$a /-"%/&"a" b'a! ba,7a a"$a a/a" /,&+a"%a"

'-a"a.

U*aa Y52" -"-/ "%-!a"%& /!-'a/a" +&"%/-"%a" $&-+a& *a$a 19F1

$&a"a ba-6ba- $&a+-! *"$a/&a" Y2'& ,a"#-! $&'bab/a" 2+, *&2" *a!a

*"$a/& a"% $&a"#a*/a" / $a+a $&"$&"% b&"%. "a"%%a*& ,a !'b-3 Ia

"#2ba a/&"/a" /2-"&a' -"-/ b!a+&, / /"&/ *"$a/&a" !aa,

+&"%/-"%a" $"%a" "%%-"a/a" chocks aa- stopper a"% &$a/ !-'a/

$&"$&"% b&"%.

Y52" -%a /,a7a&! ba,7a *!-'a,aa" "%%-"a/a" '-b! $aa &$a/

!ba,a!-/a". U"-/ "#2ba &"&a+/a" /!-'a/a" +&"%/-"%a"3 Paa%2"&a

+a/-/a" *!2%!a /%&aa" +&"%/-"%a" '#a!a a/&43 !a'-/ *!22'&/a"

&'-6&'- +&"%/-"%a" '#a!a a/&4 '!a *"%%-"aa" ba,a" ba/- *!2$-/'& !a,

+&"%/-"%a".

Pa!a a"a! Paa%2"&a -%a +a, "a*/a" '-a- a!% +&"%/-"%a"

-"-/ a"%/a 7a/- +&a a,-" $a" 'a- a,-" -"-/ '&a* $*a!"3 /&"!a

+&"%/-"%a" -%a $&a7a'& '#a!a !&"#& '!a "!b&/a" La*2!a" P"&+a&a"

L&"%/-"%a" Ta,-"a".

P!-b-,a" a"% #*a $a" a/'&&+a'& /-"-"%a" b-/a" !-*a/a"

--a" Paa%2"&a3 Y52" $a" &'!&"a3 &+a"$a "+a'/a" ba,7a 'a-6'a-"a

a+a'a" !/a &$a/ "-a+ Paa%2"&a /a!"a !/a *'&&' "a"% "a'&b

$-"&a $a" !a'a b!a"%%-"% a7ab -"-/ +a/-/a" ''-a- aa' ,a+

!'b-. A+a'a" !/a -"-/ a* b!a$a *a$a b&'"&' &"& a$a+a, -"-/

b-a -a"% a"% "a"&"a !/a b&'a b!&/a" -"-/ /ba&/a" +&"%/-"%a".!/a &$a/ "%&"%&"/a" *!-b-,a" a"% !aa++a $a" &$a/ a'-/ a/a+3



18/29

!/a &$a/ a- "%/'*+2&a'& *a'a!3 a$& !/a #-/-* *-a' $"%a"

*!-b-,a" *!-'a,aa" $& /&'a!a" ;6@C.

Pa$a a,-" 19913 Y52" !a'a *!+- -"-/ +a/-/a" 2!&"a'& -+a"%

*!-'a,aa". La+- Ia $a" !/a"6!/a""a --'/a" *!%& / Paa%2"&a $&

A!%"&"a +a/-/a" !! -"-/ ba,a' *!-'a,aa" '+aa 100 a,-" /

$*a". K+2*2/ &"& "&*-+/a" ba,7a *!-'a,aa" b!/ba"% !+a+-

#*a3 $a" $"%a" &"%/a *!-b-,a" &"& *!-'a,aa" a/a" b!"&+a& &+&a!a"

$2+a! $a+a /-!-" 7a/- 11 a,-". La+- Y52" "%aa/a": Da*a/a,

*!-'a,aa" a"% b-a *a/a&a" 2-$22! $"%a" /-a+&a' !ba&/ '$-"&a

"a$& 'b'a! *!-'a,aa" N&/ Da*a/a, !'2!a" P!a"#&' b!b&"a"% &%a

$"%a" 10 a *!a,a"/a" &%a b&"a"% !'b- $"%a" "aba, @0

a Da*a/a, 'b-a, $'a $& V!2" a"% "$2!2"% *a!&7&'aa b-a

*ba"%-"a" a"% "$-/-"% *!-'a,aa" b!/"2+2%& &"%%& $a" b!'&,

',&"%%a a"a/6a"a/ '*a &$a/ *!+- *!%& / N7 Y2!/ -"-/ "#a!&

/!a $a*a/a, a"$a &+&/& '-a"a 'aa !a'a &$a/.

Pa$a a,-" 199=3 Da+a 'b-a, *!-a" P!'&$" Paa%2"&a

"%--/a" ba,7a a,-" !'b- !-*a/a" a,-" $"%a" &"%/a

*!-b-,a" !&"%%& $a+a 'a!a, *!-'a,aa". Na-"3 Y52" $"%a" "a$a

-!-"% "%aa/a" I"& b"a!6b"a! b-!-/.

Tem#at Ker"a dan 5rganisasi

Paa%2"&a &+&/& b-$aa a"% -"&/. P!-'a,aa" b!&/a" *!a-!a"

/!a a"%


19/29

&$a/ "%-aa/a" a+-! 22!&'a'&3 !/a +b&, '"a"% +a"%'-"% !-"

/*a$a *a!a /a!a7a" $&b!ba%a& &"%/a 2!%a"&'a'&.

S&a* $-a &"%%- '/a+& a"a" *-"#a/ "%a$a/a" 42!- !b-/a.

S-a /a!a7a" $&-"$a"% -"-/ ,a$&!. a"a" a/a" b!&/a" b!&a

!/&"& *!-'a,aa" $a" "a7ab *!a"aa" a"% $&a-/a" /a!a7a".

D& Ka"2! P-'a3 !$a*a *-'a *-'a *"&&*a" a"a/ a"% "a7a!/a"

b!ba%a& *!2%!a -"-/ a"a/6a"a/ b!-'&a 8 b-+a" ,&"%%a 10 a,-". a"a!

*!#aa ba,7a /-a+&a' *"%a'-,a" a"a/ !-*a/a" a'a+a, '-a 2!a"%.

O+, /a!"a &- *a!a &b- $&&J&"/a" "%ab&+ $-a b-+a" #-& '+a, +a,&!/a".

O!a"% -a $&*!b2+,/a" "%ab&+ 7a/- &'&!a,a -"-/ a/a" '&a"% $"%a"

a"a/6a"a/ !/a. O!a"% -a $&&J&"/a" -"-/ "a%a ba& !/a *a$&'a*&"% a !/a. Bb!a*a /a!a7a" ba,a/a" $&&J&"/a" -"-/

"%ab&+ @ ,a!& #-& '+aa a,-" aa!a" '/2+a, -"-/ b!*a!&'&*a'& $a+a

/%&aa" /+a' a"a/6a"a/ !/a. P!-'a,aa" *!#aa ba,7a /b&a/a" &"&

b!a"4aa ba%& *!-'a,aa"3 /a!a7a" $a" a"a/6a"a/. D&,a!a*/a" /#a'a"

$a" 4!-'a'& 2!a"% -a $a" a"a/ "a$& +b&, '$&/& $a" ,a'&+"a "&"%/a/a"

/*-a'a" /!a $a" *!2$-/&5&a'.

Kom#ensasi Kara!an

S&' Paa%2"&a -"-/ "a&/a" %a& 'a"%a /,a'. '&a* /a!a7a"

&+&/& BO goal a,-"a". Aa'a" '#a!a +a"%'-"% "%5a+-a'& /&"!a

ba7a,a" !/a $a" b!& !/a /"a&/a" %a& b!$a'a!/a" *22+ kenaikan

%a&.

S&' b2"-' *!-'a,aa" #-/-* &"42!a+3 &/a *!-'a,aa" &+&/& /&"!a

a"% ba&/3 a/a '-a /a!a7a" a/a" $&b!&/a" b2"-' "+a"% Naa+ $a"

A/,&! a,-" '/a+ a'&"%6a'&"% M1.000.

Na-" *a$a a,-" '/a+ 199F3 a"a! "&a$a/a" b2"-' "aa+ /a!"a

!"#a"a *"-a+a" a"% &$a/ !#a*a&. Na-" Da5&$ O+'" b!*&/&! ba,7a $&a

$a*a b!&/a" *22+ b2"-' /#&+ $"%a" 2a+ M80.000 a"% $a*a $&ba%&/a"

/*a$a @ 2!a"% /a!a7a". Na-" /a!a7a" "-a!a/a" /*!&,a&"a" aa'

/a$&+a" $a!& &$ &"& /a!"a. !/a b!a"a '&a*a a"% --'/a" '&a*a

a"% b!,a/ "!&a $a" ba%a&aa"a /!&!&a a*a a"% ,a!-' $&%-"a/a"

/a!"a a7aba" aa' *!a"aa" !'b- &$a/ '%!a $aa"%3 *a$a a/,&!"a



20/29

/a!a7a" --'/a" ba,7a &$a/ a$a 'a-*-" a"% ,a!-' $&b!&/a" b2"-'.

!/a "%ba+&/a" M80.000 !'b- / *!-'a,aa".

a"a! *!-'a,aa" &$a/ b!,a!a* -"-/ '%!a a- / '&' b2"-'

42!a+ a"% b!2!&"a'& a'&"%6a'&"% &"$&5&$-a+. A$a ba"a/ 5a!&ab+ a"%

b"-/ /&"!a &"$&5&$-3 $a" a"a! b+- &+&/& '&' -"-/ "&+a&

/a!a7a" '#a!a &"$&5&$-.

Da5&$ O'" *a$a +a"%/a, *!aa"a b-a !"#a"a 42!a+

*ba%&a" /-"-"%a" -"-/ '+-!-, *!-'a,aa". R"#a"a &"& 4/&4 $&+a/-/a"

*a$a a,-" 199F. Sb-a, pool 'b'a! 1@C $a!& /-"-"%a" *!-'a,aa"

'b+- *aa/ a"% +a, $&''-a&/a" a/a" $&a+2/a'&/a" /'-a $*a!"

'#a!a *!2*2!'&2"a+ b!$a'a!/a" %a& *2/2/. a"a! &a* $*a!" "a"&"aa/a --'/a" '#a!a '-b/&4 ba%a&a"a "%a+2/a'&/a" ba%&a" pool

!'b- / &a* /a!a7a". Da5&$ &"%&" a%a! a"a! "%a+2/a'&/a" pool

!'b- / /a!a7a" ''-a& $"%a" ,a/"a3 a*& 'ba%a&a" b'a! a"a!

a+a, &+&, -"-/ "%a+2/a'&/a""a $a+a *!'"a' a"% 'aa

b!$a'a!/a" %a& *2/2/.

Perencanaan dan Penganggaran

H&"%%a *a$a a,-" 19906a"3 Paa%2"&a &$a/ &+&/& *!2'' *!"#a"aa"

a"% 42!a+. Y52" ,a"a b!42/-' *a$a *!2$-/ $a" *!&"aa" ,a*&! '+a+-

+a*a-& *a'2/a". Saa &-3 -a"% '+a+- !'$&a3 $a" ba"a/ *"%+-a!a"

a"% $&b-a '#a!a &"-&&4. &'a+"a &a */!a/a" 2!a"%62!a"% a"% $&a

-&"a 'aa b!'+a"#a! aa- a"#&"%3 2!a"%62!a"% a"% Ia *!#aa b&'a

ba7a /bba'a" $a" *!a'aa" &"-&&4 *a$a *!-'a,aa". Sa+a, '2!a"%

a"a" >EO Paa%2"&a "%aa/a" ba,7a Y52" &$a/ a"$a"% a*a/a, a"$a

&+&/& /a*-a" *!ba"/a" aa- a/-"a"'& aa- 2!a"62!a"% +a&" a"%

a/a& a' $a" $a'&. Ba%&"a ,a+ !'b- !-*a/a" /b"#&a" !'"$&!&3

*a$a,a+ !/a !-*a/a" ba%&a" $a!& b&'"&'. a$& 'a/a"6a/a" '*!&

b"#& +"%a" /&!& a"$a '"$&!&.

Ka!"a /-!a"%"a *!,a&a" a"% $&b!&/a" -"-/ -!-'a" /-a"%a" $a"

*!"#a"aa" b&'"&'3 Paa%2"&a "%,a$a*& /!&'&' *!aa"a *a$a a,-" 1991.

Pa$a 'aa &- *!/2"2&a" "%a, b!a$a $a+a /a$aa" !''& $a"

*!-'a,aa" "%,a$a*& *!'a&"%a" a"% +b&, '&%"&/a". P!-'a,aa"

a&"'!a '*!& L. L. Ba"3 E$$& Ba-!!3 $a" a"$' E"$ a"% "&!- *!2$-/



21/29

Paa%2"&a -'!- +a/-/a" *"-a+a" a"% +b&, ba&/3 $a" bb!a*a $a!&

!/a "a7a!/a" *!2$-/"a $"%a" ,a!%a a"% +b&, !"$a,. D"%a"

*"-a+a" a"% 'a%"a"3 Paa%2"&a $&,a!-'/a" "-a+ *!2$-/"a / *a'a!

$"%a" ,a!%a $& ba7a, b&aa *!2$-/'& a"% b-a /-"-"%a" a-,. Ba"/

"%-!a"%& *b!&a" /!$& *a$a Paa%2"&a ',&"%%a a/'a -"-/ "#a!&

a+!"a&4 '-b! /!$&. a'a+a, /-a"%a" &"& a/'a Paa%2"&a -"-/

"%ab&+ '-+a, +a"%/a,. !/a */!a/a" bb!a*a a"a! a"%

+b&, *!24'&2"a+3 "%a7a'& /!$& $"%a" /a3 "%-!a"%& -+a, %aa

*a/a&a"3 '!a !-a,/a" 10 2!a"% /a!a7a""a. !/a -%a b-/a

b-/- *!-'a,aa" /*a$a /a!a7a""a -"-/ "-"-//a" "%a*a bb!a*a

b&aa ,a!-' $&*22"%.

a'a+a, a"% &b-+ b-a *!-'a,aa" a$& +b&, *$-+& $"%a"

*"%a-!a" !"#a"a $a" *"%a+2/a'&a" '-b! $aa a"% +a"%/a '#a!a 4/&4.

P!"#a"aa" $a" *&/&!a" a'&, #-/-* !'"!a+&'a'&3 $"%a" ,a"a

+&ba/a" & a"a" *-"#a/ $& $a+a"a. Ta*& /&"!a *!-'a,aa"

b!,a'&+ *-+&, $"%a" ba&/ *a$a a,-" 199; $a" *"&"%/aa" /&"!a !-'

$&-+a&.

Pa$a -'& *a"a' a,-" 199=3 A+&'2" a3 a"a! -- Paa%2"&a

a"% ba!- +a/-/a" #uality $urvey $& $a+a *!-'a,aa" $"%a" "a"a/a"

/*a$a /a!a7a" A*a a"% ,a!-' /&a +a/-/a" -"-/ b-a $*a!"

a"$a '*-!"a $"%a" "&+a& 10 Sa+a, 'a- -a" $a!& '&- a$a+a, ba,7a

,a*&! '-a 2!a"% $& *!-'a,aa" &$a/ '"a"% $"%a" *!2'' *"%a"%%a!a"

*!-'a,aa". Ka!a7a" &$a/ *$-+& $"%a" !"#a"a *!-'a,aa" a-*-"

/%&aa" $*a!" +a&" /a!"a ,a+ !'b- &$a/ ""-/a" "a'&b !/a.

a/a3 P!2'' %orkbook-b-, $a!& /&$a/*-a'a" &-.

Tam#i(an 1. Kondisi #en"$a(an +ersi ta$n 8s%a( 19:;7199< Patagonia

Inc.

Ta-" '/a+ a"% b!a/,&! *a$a P"-a+a" (-a M) P!-ba,a"

-"& 1980 ;.1@

-"& 1981 @.00 1C

-"& 198 8.;@0 C

-"& 198; 1.;8; 9C

-"& 198= .==9 ;FC



22/29

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A*!&+ 199@ 1=8.= 18C

A*!&+ 199 1@=.0F =C

A*!&+ 199F 1@8.=F ;C

Tam#i(an 2 Str$%t$r $%$m



23/29

i

i

Tam#i(an . Pernatan misi dan #rnataan ni(ai7ni(ai

Tam#i(an &. Str$%t$r 5rganisasi


Pernyataan Misi Patagonia

Untuk mengirim produk dan asa yang inovatif, unggul, brmanfaat kepada

pelanggan kami; untuk menurangi atau menguba kerusakan lingkungan yang

kami timbulkan; untuk salingmenghormati kewajiban kami dan

pemegangkepentinga satu sama lain; untuk mendpatkan laba secukupnya

untukmencapai tujuan tersebut, tetapi tanpa mengejar pertumbuhan untuk

kepentingan pertumbuhan.

Pernyataan Nilai-Nilai Patagonia

Kita menjalankan bisnis dalam masa krisis lingkungan dan perubahan sejarah

sosical. Bisnis ini meruaka alasan kita untuk dapat bersama. Kita menghargai

pekrjaan kita. Kita menghargai produk kita. Tetapi, kita juga menghargai bumidimana kehidupan terancam.


24/29

PE=EN6ANAAN DANPENGANGGA=AN

DI DI=EKT5=AT JENDE=ALPAJAK

1. Perencanaan Strategis

D&a"a!a b!ba%a& a"a"%a" a"% $&,a$a*& $a+a "%+2+a !a"'42!a'&

2!%a"&'a'&3 transer pricing& tax avoidance& dan tax evasion3 DP *!+-

!--'/a" R"#a"a S!a%&' a"% $a*a "a$& *$2a" -"-/

"%,a$a*& a"#aa" /'!"a+ $a" a"4aa/a" *+-a"% a"% $&,a'&+/a"

2+, b'a!"a *!-b-,a" /2"2&. P!"#a"aa" '!a%&' $& DP !-a

$a+a K*--'a" D&!/-! "$!a+ Paa/ N22! KEP6 ;;=P01 "a"%

R"#a"a S!a%&' D&!/2!a "$!a+ Paa/ Ta,-" 01601= 'ba%a&a"a +a,

$&-ba, !a/,&! $"%a" K*--'a" D&!/-! "$!a+ Paa/ N22! KEP6

0@P01; "a"% P!-ba,a" Aa' K*--'a" D+!/-! "$!a+ Paa/ N22!

K*6;;=*01 T"a"% R"#a"a S!a%&' D&!/2!a "$!a+ Paa/ Ta,-" 01

01=. D"%a" R"#a"a Sa%&' !'b- $&,a!a*/a" ba,7a *!"#a"aa" $a"

&*+"a'& '+a"-"a $a*a "$2!2"% DP "-- /-"%%-+a" 2!%a"&'a'&

$a" *!ba&/a" /&"!a a"% b!/+a"-a" $a+a "%,&*-" *aa/.

I'& $a!& *!"#a"aa" '!a%&' DP a"a!a +a&" 'ba%a& b!&/- :

a. 3isi- Misi- dan Ni(ai7ni(ai

V&'&: "a$& &"'&-'& *!&"a, *"%,&*-" *aa/ "%a!a a"% !ba&/$& 7&+aa, A'&a T"%%a!a.

&'&: "+"%%a!a/a" 4-"%'& a$&"&'!a'& *!*aa/a" $"%a"

"!a*/a" U"$a"%6U"$a"% P!*aa/a" '#a!a a$&+ $a+a !a"%/a

b&aa& *"+"%%a!aa" "%a!a $& /a/-!a" !a/a.N&+a&6N&+a&:

1) I"%!&a') P!24'&2"a+&';) S&"!%&=) P+aa"a"

@) K'*-!"aa"

Kelompok 7 Kelas 9D Akuntansi Kurikulum Khusus ;


25/29

+. Ana(isa Strategis

S45T Ana(sis

Strengts>

1) O!%a"&'a'& DP a"% 2$!") DP &+&/& Daaba' !b'a!;) DP &+&/& 22!&a' -"-/ +a/-/a"enorcement

4ea%nesses>

1) S!-/-! 2!%a"&'a'& $a" -+a, S-b! Daa a"-'&a (SD) a"%&$a/ a$a&

) S&' a"% b+- a$a&;) K!baa'a" *a$a a/'' &"42!a'& $a" *"%a,-a" "a"%

&"$-'!& !"- ',&"%%a /,&+a"%a" *2"'& *"!&aa" *aa/=) $pan o control a"% !+a+- Iba! $a" &"%/a '"!a+&'a'& a"%

!+a+- &"%%&

5##ort$nities:

1) P!-b-,a" E/2"2& I"$2"'&a a"% b!/+a"-a") P!/ba"%a" T/"2+2%& I"42!a'& $a" K2-"&/a'&;) P"&"%/aa" K*a-,a" 2!a+=) P!-b-,a" -+a, *"$-$-/ /+a' ""%a, a"% &"%%&

Treats>

1) P!&+a/- Ra'&2"a+ I"$&5&$-) T&"$a/a" /2+-'& a"a!a Wa&b Paa/ $"%a" P-%a' Paa/$a"

K2"'-+a" Paa/

;) K&$a/*a'&a" P2+&&/ a/&ba P&+- a,-" 01==) A/&5&a' B&'"&' L&"a'6Baa' N%a!a@) 2$+ B&'"&' Ba!-) A$a"a conict o interest $a+a "a+a"/a" 4-"%'& law

enorcementF) 'ramePb!&aa" 2+, $&a a''a

Kelompok 7 Kelas 9D Akuntansi Kurikulum Khusus =


26/29

T54S Matri?

5##ort$nities Treats

S!"%,'

P"&"%/aa" 4/&a'

/!a'aa a"a! +ba%a (S1

S O1 O)

Pba"%-"a" S&'

a"a" Daa $"%a"

&"%/a /aa"a" a"%

'a"%a &"%%& $"%a"

$-/-"%a" '&' /"2+2%&

&"42!a'& (IT) a"%!&"%!a'& (S S; O O; O=)

Pba"%-"a" S&'

a"a" Daa $"%a" &"%/a

/aa"a" a"% 'a"%a &"%%&

$"%a" $-/-"%a" '&'

/"2+2%& &"42!a'& (IT) a"%

!&"%!a'& (S S; T1 T)

Pb"-/a" S&'

P"%"$a+&a" aa' *!&+a/-

P!&/'a Paa/ (S T1 T) Pba"%-"a" S&' 2"&2!&"%

P/!aa" T!&"%!a'& -"-/

P"+aa, Kb!aa"3 P-%a'

S&$a"% $a" E5a+-a2! a"% a/a"

"%,a'&+/a" Daaba' b&$a"%

Kb!aa" $a" Ba"$&"% (S T1

T)

P"&"%/aa" 4/&5&a'

/!a'aa a"a! +ba%a (S1 S

S; T; T= T@ T TF)

Wa/"''

'

+a/-/a" R'!-/-!&'a'&

2!%a"&'a'& '#a!a *a!'&a+

('*!& *a$a b&$a"% SD3

/*a-,a" &"!"a+3 $a"

!42!a'& b&!2/!a'&) (W1 W

W; W= O 1 O O; O=) Pba"%-"a" &"4!a'!-/-!

+2%&'&/ -"-/ "&*a"

$2/-" Wa&b Paa/ '#a!a

4/&4 (W O)

Pba"%-"a" S&'

a"a" Daa $a" IT a"%

!&"%!a'& $"%a" &"%/a

/aa"a" a"%b'a"%a &"%%&

(W O)

P"%ba"%a" S&'

P!"#a"aa" $a" a"a"

SD (W1 W W; W= T)

P"&"%/aa" /-a"&a' $a"

/-a+&a' SD (W1 W= T)

Pb"-/a" S&'

P"%"$a+&a" aa' *!&+a/-

P!&/'a Paa/ (W T1 T )

Pba"%-"a" S&' 2"&2!&"%

P/!aa" T!&"%!a'& -"-/

P"+aa, Kb!aa"3 P-%a'

S&$a"% $a" E5a+-a2! a"% a/a"

"%,a'&+/a" Daaba' b&$a"%

Kb!aa" $a" Ba"$&"% (W T1

T)

Kelompok 7 Kelas 9D Akuntansi Kurikulum Khusus @


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Pba"%-"a" S&'

a"a" Daa $a" /"2+2%&

&"42!a'& a"% !&"%!a'&

$"%a" &"%/a /aa"a" a"%'a"%a &"%%& (W T1 T)

P"&"%/aa" 4/&5&a'

/!a'aa a"a! +ba%a (W1

W T; T= T@ T)

#. Sa'a!a" S!a%&'

Sasaran Strategis 1> Penataan Str$%t$r 5rganisasi ang Efe%tif

1) Pb"-/a" D&!/2!a S-b! Daa a"-'&a (SD)3 K*a-,a" I"!"a+

(KI)3 $a" T/"2+2%& I"42!a'& $a" K2-"&/a'& (TIK)) P"'-a&a" 4-"%'& D&!/2!a P!a-!a" P!*aa/a" I (PP I) $a" D&!/2!a

P!a-!a" P!*aa/a" II (PP II) '&!&"% $"%a" *!a+&,a" *!a" *"-'-"a"

!%-+a'& / Ba$a" Kb&a/a" &'/a+ (BK);) P!-ba,a" 4-"%'& D&!/2!a T!a"'42!a'& P!2'' B&'"&' (TPB) "a$&

D&!/2!a P"%ba"%a" P!2'' B&'"&' $a" O!%a"&'a'&

=) P"'-a&a" '!-/-! 2!%a"&'a'& -"& 5!&/a+ 'ba%a& a/&ba $a!&*/a!a" 7&+aa, *aa/

@) P!+-a'a" -%a' D&!/2!a P2"'&3 K*a-,a" $a" P"!&aa" (PKP)) P"'-a&a" 4-"%'& D&!/2!a P!&/'aa" $a" P"a%&,a" (P)F) P"'-a&a" 4-"%'& S/!a!&a D&!/2!a "$!a+

Sasaran Strategis 2> Sistem Mana"emen ang anda(

1) Pba"%-"a" S&' a"a" Daa $"%a" &"%/a /aa"a" a"%

'a"%a &"%%& $"%a" $-/-"%a" '&' /"2+2%& &"42!a'& a"%

!&"%!a'&) P"%ba"%a" S&' P!"#a"aa" $a" a"a" S-b! Daa

a"-'&a (SD);) Pb"-/a" S&' P"%"$a+&a" aa' *!&+a/- P!&/'a Paa/=) Pba"%-"a" S&' 2"&2!&"% P/!aa" T!&"%!a'& -"-/ P"+aa,

Kb!aa"3 P-%a' S&$a"% $a" E5a+-a2! a"% a/a" "%,a'&+/a"

Daaba' b&$a"% Kb!aa" $a" Ba"$&"%

Sasaran Strategis > Pening%atan Ka#asitas Lem+aga



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1) Pba"%-"a" I"4!a'!-/-! L2%&'&/ -"-/ "&*a" D2/-" Wa&b

Paa/ '#a!a E4/&4) P"&"%/aa" /-a"&a' $a" /-a+&a' S-b! Daa a"-'&a (SD)

2. PenganggaranP$2a" *"-'-"a" *"%a"%%a!a" +a, $&a-! $a+a PK N22!

1;PK.001= "a"% P-"-/ P"-'-"a" $a" P"+aa,a" RKA KL.

Penganggaran Ter#ad$

P"-'-"a" a"%%a!a" !*a$- $&+a/-/a" $"%a" "%&"%!a'&/a"

'+-!-, *!2'' *!"#a"aa" $a" *"%a"%%a!a" $& +&"%/-"%a" /"!&a"

"%a!a+ba%a -"-/ "%,a'&+/a" $2/-" RKA6KL $"%a" /+a'&/a'&

a"%%a!a" b+a"a "-!- 2!%a"&'a'&3 4-"%'&3 *!2%!a3 /%&aa" $a" "&'

b+a"a. I"%!a'& aa- /!*a$-a" *!2'' *!"#a"aa" $a" *"%a"%%a!a"

$&a/'-$/a" a%a! &$a/ !a$& $-*+&/a'& $a+a *"$&aa" $a"a -"-/ KL ba&/

a"% b!'&4a &"5'a'& a-*-" -"-/ /*!+-a" b&aa 2*!a'&2"a+.

Penganggaran ,er+asis Kiner"a

PBK !-*a/a" '-a- *"$/aa" $a+a '&' *!"#a"aa"

*"%a"%%a!a" b+a"a "%a!a a"% "-"-//a" '#a!a +a' /!/a&a"

a"a!a a+2/a'& *"$a"aa" $a" /&"!a a"% $&,a!a*/a" aa' a+2/a'& b+a"a

!'b-3 '!a *!,a&/a" '&"'& $a+a *"#a*a&a" /&"!a. PBK

"%-ba, 42/-' *"%-/-!a" $a!& b'a!"a -+a, a+2/a'& '-b! $aa "a$&

42/-' /*a$a ,a'&+ a"% $a*a& $a!& *"%%-"aa" '-b! $aa.

S!-/-! a+2/a'& a"%%a!a" $a+a *"!a*" PBK3 +b&, 42/-' *a$a

/+a'a" /!/a&a" ,-b-"%a" a"a!a *!"#a"aa" $a" *"%a"%%a!a" a"%

!


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