Keberkesanan penyediaan bajet berbanding perbelanjaan mengurus pusat tanggung jawab di UUM
This thesis tries to present an overview of the effectiveness of budget spending in Responsibility Center (PTJ). The scope of this thesis is focused on the Responsibility Center (PTJ) that has the operating budget that has been allocated by the University to undertake expenditure. The study populati...
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| 格式: | Thesis |
| 语言: | eng eng |
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2016
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| 在线阅读: | https://etd.uum.edu.my/5906/1/s814290_01.pdf https://etd.uum.edu.my/5906/2/s814290_02.pdf |
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| id |
my-uum-etd.5906 |
|---|---|
| record_format |
uketd_dc |
| institution |
Universiti Utara Malaysia |
| collection |
UUM ETD |
| language |
eng eng |
| advisor |
Ahmad, Siti Aznor |
| topic |
HJ Public Finance |
| spellingShingle |
HJ Public Finance Zabanun, Ibrahim Keberkesanan penyediaan bajet berbanding perbelanjaan mengurus pusat tanggung jawab di UUM |
| description |
This thesis tries to present an overview of the effectiveness of budget spending in Responsibility Center (PTJ). The scope of this thesis is focused on the Responsibility Center (PTJ) that has the operating budget that has been allocated by the University to undertake expenditure. The study population consisted of 57 central obligation of each operating budget provided by the University. Sampling techniques are taken from three (3) PTJ's surplus, deficit and even expenditure compared with general budget allocation. The study examined data from the allocation and expenditure budget of PTJ in year 201 5. The thesis only focused on general allocation budget. To determine whether the conclusions drawn can be accepted or not, the analysis of the primary and secondary data was conducted. Secondary data is data taken from general allocation budget and general expenses derived fiom the Budget Unit, Bursar Department. Whereas primary data collected through the analysis of the data model 'focus group discussion', which refers to a sample taken fiom PTJ. Results of a study conducted found PTJ need to get an understanding of the preparation of the budget to avoid hardship for the purpose so that the preparation of the budget of the PTJ more effective and practical. The study found PTJ preparing the budget based on spending trends and without detailed knowledge of the budget preparation. In addition, PTJ also do not spend based on the initial application and it results in surplus and deficit expenditure because the activities planned by the PTJ is postponed or canceled. The PTJ should have knowledge in the preparation of the bugdetto resolve the issue by attending a special course meant only for preparation of the university's budget. |
| format |
Thesis |
| qualification_name |
masters |
| qualification_level |
Master's degree |
| author |
Zabanun, Ibrahim |
| author_facet |
Zabanun, Ibrahim |
| author_sort |
Zabanun, Ibrahim |
| title |
Keberkesanan penyediaan bajet berbanding perbelanjaan mengurus pusat tanggung jawab di UUM |
| title_short |
Keberkesanan penyediaan bajet berbanding perbelanjaan mengurus pusat tanggung jawab di UUM |
| title_full |
Keberkesanan penyediaan bajet berbanding perbelanjaan mengurus pusat tanggung jawab di UUM |
| title_fullStr |
Keberkesanan penyediaan bajet berbanding perbelanjaan mengurus pusat tanggung jawab di UUM |
| title_full_unstemmed |
Keberkesanan penyediaan bajet berbanding perbelanjaan mengurus pusat tanggung jawab di UUM |
| title_sort |
keberkesanan penyediaan bajet berbanding perbelanjaan mengurus pusat tanggung jawab di uum |
| granting_institution |
Universiti Utara Malaysia |
| granting_department |
School of Business Management |
| publishDate |
2016 |
| url |
https://etd.uum.edu.my/5906/1/s814290_01.pdf https://etd.uum.edu.my/5906/2/s814290_02.pdf |
| _version_ |
1747827988903231488 |
| spelling |
my-uum-etd.59062021-12-08T03:17:43Z Keberkesanan penyediaan bajet berbanding perbelanjaan mengurus pusat tanggung jawab di UUM 2016 Zabanun, Ibrahim Ahmad, Siti Aznor School of Business Management School of Business Management HJ Public Finance This thesis tries to present an overview of the effectiveness of budget spending in Responsibility Center (PTJ). The scope of this thesis is focused on the Responsibility Center (PTJ) that has the operating budget that has been allocated by the University to undertake expenditure. The study population consisted of 57 central obligation of each operating budget provided by the University. Sampling techniques are taken from three (3) PTJ's surplus, deficit and even expenditure compared with general budget allocation. The study examined data from the allocation and expenditure budget of PTJ in year 201 5. The thesis only focused on general allocation budget. To determine whether the conclusions drawn can be accepted or not, the analysis of the primary and secondary data was conducted. Secondary data is data taken from general allocation budget and general expenses derived fiom the Budget Unit, Bursar Department. Whereas primary data collected through the analysis of the data model 'focus group discussion', which refers to a sample taken fiom PTJ. Results of a study conducted found PTJ need to get an understanding of the preparation of the budget to avoid hardship for the purpose so that the preparation of the budget of the PTJ more effective and practical. The study found PTJ preparing the budget based on spending trends and without detailed knowledge of the budget preparation. In addition, PTJ also do not spend based on the initial application and it results in surplus and deficit expenditure because the activities planned by the PTJ is postponed or canceled. The PTJ should have knowledge in the preparation of the bugdetto resolve the issue by attending a special course meant only for preparation of the university's budget. 2016 Thesis https://etd.uum.edu.my/5906/ https://etd.uum.edu.my/5906/1/s814290_01.pdf text eng public https://etd.uum.edu.my/5906/2/s814290_02.pdf text eng public masters masters Universiti Utara Malaysia Ali, J. (2009, Jun 2). Kepentingan Belanjawan Kepada Eknomi Malaysia. Retrieved from http://jama17478.blogspot.com/ Asri, N. M., (20 14). Kointegrasi Hasil dan Belanja Mengikut Komponen: Kajian Empirikal Kerajaan Negeri di Semenanjung Malaysia. Persidangan Kebangsaan Ekonomi Malaysia ke-9 (PERKEM ke-9), (pp. 49-70). Pusat Pengajian Ekonomi Fakulti Ekonomi dan Pengumsan Universiti Kebangsaan Malaysia. Friedman, M. (1978). The Limitations of Tax Limitations. Policy Review. Summer, pp. 7-14. Halimah Abdul Manaf, N. F. (2005). Koleksi Rencana Pemantapan Urus Tadbir Sektor Awam. Penerbit Universiti Utara Malaysia. Karim, Z. A., & Mokhtar, A. (2005). Hubungan Antara Hasil Dengan Perbelanjaan: Bukti Empirikal Kerajaan Persekutuan Dan Kerajaan Negeri Di Malaysia. International Journal of Management Studies (IJMS) 12(2), 145-170. Kewangan, K. (2008). Arahan Perbendaharaan Seksyen 4 Akta Tatacara Kewangan 1957 [Akta 611, Bab A (11) (i) (29). Kuala Lumpur: Percetakan Nasional Berhad. Khoo Boon, C. H. (2008). Ekonomi Asas. Pelangi Publishing. Kollias, C. d. (2006). Fiscal Policy in the European Union: Tax and Spend, Spend and Tax, Fiscal Synchronization or Institutional Separation?. Journal of Economic Studies, 108-120. Md Zyadi Md Tahir, H. W. (2005). Hipotesis Buchanan-Wagner Kajian Kes di Malaysia, Indonesia dan Thailand. Seminar Internasional Pemberdayaan Ekonomi dan Bisnis di Era Perdagangan Bebas (p. 786). Surakarta: Fakultas Ekonomi Universitas Muhammadiyah Surakarta. Meltzer, A. d. (1981). A Rational Theory of the Size of the Government. Musgrave, R. (1966). Principle of Budget Determination. Public Finance: Selected Readings, pp. 15-27. Norain Mod Asri, M. Z. (2010). Kedinamikan Komponen Hasil dan Belanja Kerajaan Negeri: Kajian Empirikal di Perak, Selangor, Negeri Sernbilan, Melaka dan Johor. Prosiding PERKEM V; Jilid 2 , (pp. 482-491). Norain Mod Asri, W. E. (2014). Kointegrasi Hasil dan Belanja Mengikut Komponen: Kajian Empirikal Kerajaan Negeri di Semenanjung Malaysia. Prosiding Kebangsaan Ekonomi Malaysia (PERKEM) ke-9 , (pp. 49-70). Kuala Terengganu,Terengganu, 17-19 Oktober 2014. Peacock, A. d. (1979). Approaches to the Analysis of Government Expenditure Growth. Public Finance Quarterly. 7: 3-23. Public Finance Quarterly, (pp. 3-23). Robert D. Lee, R. W. (2008). Public Budgeting Systems. Canada: Jones and Barllet Publisher International. Robert W. Smith, T. D. (2004). Public Budgeting in America, 5th Edition. Upper Saddle River, New Jersey: Pearson. Sadano Sukirno, M. A. (1999). Makroekonomi: Teori, Masalah dan Dasar Kerajaan. Selangor: Prentice Hall (M) Sdn. Bhd. Stiassny, A. d. (1998). Tax and Spend, or Spend and Tax? An International Study. Journal of Policy Modeling, 163-191. UUM, J. B. (2012, April 1). Panduan Pengurusan Kewangan Ketua Pusat Tanggungjawab. Edisi Keenam. Jabatan Bendahari UUM. UUM, J. B. (2012, April 1). Peraturan Kewangan dan Perakaunan UUM. Sintok. Widiyanti, M. (2007). Dasar Fiskal dan Pertumbuhan Ekonomi di Negara Islam. Proceeding of Scientific Conference. Palembang, Indonesia: Jurusan Managemen, Fakultas Ekonomi, Universitas Sriwijaya. |