Anda di halaman 1dari 73

All praise is due to Allah, the Rabb of all mankind,

Jinn, and that all exists. May the peace and blessing
Of Allah be upon our Prophet,
the seal of all Messengers
Muhammad b.p.u.h , his family, Companions,
And all those who follow him till the day of Judgement.
Ameen.

www.brainybetty.com 1
Budget

Budget (Anggaran) ialah


suatu rencana yang disusun secara
sistematis,yang meliputi seluruh
kegiatan perusahaan, yang dinyatakan
dalam unit (kesatuan) moneter dan
berlaku untuk jangka waktu / periode
tertentu yang akan datang

(Munandar, 1997)

*/ tertulis dan kuantitatif

www.brainybetty.com 2
A budget is an organization’s
operation plan for a specified period
and it identifies the resources and
commitments required to fulfill the
organization’s goals for the period.

(Shim and Siegel, 1996)

www.brainybetty.com 3
Budget is…

– a plan of operations.
– a basis for allocating resources.
– a communication and authorization
device.
– a device for motivating and guiding
implementation.
– a basis for performance evaluation.

www.brainybetty.com 4
Alasan
Perlunya Rencana/Budget
• Sumber daya yang terbatas
• Waktu y.a.d. penuh dengan
ketidakpastian
• Waktu y.a.d. penuh dengan berbagai
alternatif
• Untuk Pedoman kerja
• Untuk koordinasi keseluruhan
aktivitas
• Untuk pengawasan dan evaluasi

www.brainybetty.com 5
Hai orang-orang yang beriman, bertakwalah
kepada Allah dan hendaklah setiap diri
memperhatikan apa yang telah diperbuatnya
untuk hari esok (akhirat); dan bertakwalah
kepada Allah, sesungguhnya Allah Maha
Mengetahui apa yang kamu kerjakan.

(QS Al Hasyr : 18)


www.brainybetty.com 9
RESPONSIBILITIES
FOR BUDGETING

www.brainybetty.com 10
Budget Weaknesses
• Using assumptions
• Budget (Managerial goals) sometime
has been setted are off target or
unrealistic.
• There is management indecisiveness.
• The budget takes too long to prepare.
• Budget preparers are unfamiliar with
the operations being budgeted and do
not seek such information.
• Etc

www.brainybetty.com 11
Faktor- Faktor Yang
Mempengaruhi
Faktor-faktor Intern

• Penjualan tahun-tahun yang lalu


• Kebijaksanaan perusahaan yang
berhubungan harga
jual/penjualan
• Kapasitas produksi yang dimiliki
perusahaan
• Tenaga kerja yang dimiliki
perusahaan

www.brainybetty.com 12
• Modal kerja perusahaan
• Fasilitas-fasilitas perusahaan
• Kebijaksanaan-kebijaksanaan perusahaan
yang berkaitan dengan pelaksanaan fungsi-
fungsi perusahaan (di bidang
pemasaran,produksi, pembelanjaan,
administrasi maupun personalia)
• dan lain-lain

(personality anggota
team penyusun budget)

www.brainybetty.com 13
Faktor-faktor Ekstern

Keadaan persaingan

Tingkat pertumbuhan penduduk

Tingkat penghasilan masyarakat

Tingkat pendidikan masyarakat

Tingkat penyebaran penduduk

www.brainybetty.com 14
 Agama, adat istiadat dan kebiasaan-
kebiasaan masyarakat
 Berbagai kebijaksanaan pemerintah,
baik di bidang
politik, ekonomi, sosial, budaya
maupun keamanan
 Keadaan perekonomian nasional
maupun internasional, kemajuan
teknologi
 Dan lain-lain (perubahan selera, keadaan alam)

www.brainybetty.com 15
Jenis Budget
(berdasarkan lamanya periode
pemakaian/pemanfaatan)
• Budget Taktis
– Budget Harian
– Budget Mingguan
– Budget Bulanan
• Budget Strategis**
– Budget Tahunan*
– Atau Sesuai kebutuhan
[Budget Periodik / tahunan]*

** lebih dari 1 tahun

www.brainybetty.com 16
Faktor yang mempengaruhi jangka
waktu berlakunya budget

• Luas pasar/pekerjaan
• Posisi perusahaan dalam persaingan
• Jenis produk yang dihasilkan (Elastis
atau In-elastis)
• Tersediaanya data dan informasi
• Keadaan perekonomian

www.brainybetty.com 17
www.brainybetty.com 18
www.brainybetty.com 19
Budgeting

Proses kegiatan yang


menghasilkan budget
(sebagai hasil
kerja/output)

www.brainybetty.com 21
Proses Penyusunan Budget

1. Identifikasi kebutuhan (termasuk task


force/team , time, etc.)
2. Mengumpulkan data dan informasi
3. Mengolah dan menganalisis data dan
informasi
4. Menyusun budget (termasuk pengajuan
untuk disetujui)
5. Mendistribusikan budget yang telah
disetujui --> Implementasi
6. Pengkoordinasian dan evaluasi budget

www.brainybetty.com 22
Jenis Jenis
Anggaran lainnya *
• Variable Budget, anggaran yang
disusun berdasarkan interval
kapasistas/aktivitas tertentu
• Static Budget, anggaran yang
disusun berdasarkan tingkat
kapasitas tertentu
• Zero Based Budget adalah
anggaran yang didasarkan pada
perkiraan kegiatan, bukan pada yang
telah dilakukan dimasa lalu.
*/ selain operating dan financial budget
www.brainybetty.com 23
www.brainybetty.com 24
Hubungan Budget Dengan
Disiplin Ilmu Lain

• Hubungan Dengan Ilmu Manajemen


• Hubungan Dengan Akuntansi
• Hubungan dengan Statistika dan
Matematika
• dan lain-lain

www.brainybetty.com 25
Isi Comprehensive
Budget
 Forecasting
Budget
 Variable Budget
 Analisa
statistika dan
matematika
 Budget Report

www.brainybetty.com 26
www.brainybetty.com 27
FORECASTING
BUDGET
Budget yang beriskan taksiran-
taksiran (forecast) tentang
kegiatan
perusahaan/organisasi dalam
jangka tertentu
dan
taksiran-taksiran (forecast) tentang
posisi keuangan perusahaan
pada suatu saat di waktu yang
akan datang
www.brainybetty.com 28
Forecasting Budget

• Operating Budget (Operational


Budget), Budget yang berisi
taksiran-taksiran tentang
kegiatan perusahaan
• Financial Budget , Budget yang
berisi taksiran-taksiran tentang
keadaan atau posisi keuangan
perusahaan

www.brainybetty.com 29
Operating Budget

Master Income Statement Budget


(Budget Induk) dan Income
Statement Supporting Budget
(Budget Individual/Parsial)

– Sektor Penghasilan (revenues).


– Sektor Biaya (expenses)

www.brainybetty.com 30
Penghasilan/Revenues
• Penghasilan Utama (Operating
revenues) – dari core business
• Penghasilan Bukan Utama
(Non-operating revenues) –
bukan dari core business

www.brainybetty.com 31
Biaya/ Expenses
• Biaya Utama (Operating
expenses) – untuk melakukan
core business
• Biaya Bukan Utama (Non-
operating expenses) – bukan
dari kegiatan core business

www.brainybetty.com 32
Contoh Biaya/ Expenses
• Contoh Biaya Utama
– Factory Cost
• Direct Material
• Direct Labor
• Factory Overhead
– Administration Expenses
– Selling Expenses
• Contoh Biaya Bukan Utama

www.brainybetty.com 33
Financial Budget

Master Balance Sheet Budget


dan Balance Sheet Supporting
Budget
contoh BS Supporting Budget
Budget Kas
Budget Piutang
dan lain-lain

www.brainybetty.com 34
Contoh
Master Income Statement Budget

www.brainybetty.com 35
Tahapan Penyusunan
Operating Budget
1. Besarnya penjualan ditentukan
oleh besarnya produksi (push
system)
2. Besarnya produksi ditentukan oleh
penjualan (pull system)

www.brainybetty.com 36
Pilihan Tugas Pribadi
(1 topik maksimal 7 orang)
• Anggaran Variabel
• Anggaran Penjualan
• Anggaran Produksi
• Anggaran Kas
• Laporan Budget
• Anggaran Organisasi Pendidikan
• Anggaran Perusahaan Retail
• Anggaran Perusahaan Jasa
Keuangan
• Anggaran UKM bidang pangan
• Anggaran UKM bidang jasa

www.brainybetty.com 37
• Pertemuan tanggal 6/10, setiap
kelompok akan mengambil topik /
tugas kelompok (diloting)
• Tanggal 6/10 seluruh kelompok
menyerahkan nama lengkap
anggota/NIM, ketua, nama kelompok
dan alasan pemilihan nama kelompok
• Pilihan tugas pribadi paling telat
tanggal 6/10
• Tugas pribadi resume bab : Sales
Budget (Buku Munandar) dan tugas
latihan 2 soal

www.brainybetty.com 38
Taqabalallahu minna wa minkum
Minal Aidin wal Faizin
Mohon Ma’af Lahir Bathin
Selamat Hari Raya Idul Fitri 1429 H

www.brainybetty.com 39
www.brainybetty.com 40
www.brainybetty.com 41
If:

ABCDEFGHIJKLMNOPQR
STUVWXYZ

Is represented as:

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
17 18 19 20 21 22 23 24 25 26.

www.brainybetty.com 42
If:

H-A-R-D-W-O-R- K
8+1+18+4+23+15+18+11 = 98%
And:

K-N-O-W-L-E-D-G-E
11+14+15+23+12+5+4+7+5 =
96%

www.brainybetty.com 43
But:
A-T-T-I-T-U-D-E
1+20+20+9+20+21+4+5 = 100%
THEN, look how far the love of
God will take you:

L-O-V-E-O-F-G-O-D
12+15+22+5+15+6+7+15+4 =
101%

www.brainybetty.com 44
Therefore, one can conclude
with mathematical certainty
that:
While Hard Work and
Knowledge will get you close,
and
Attitude will
Get you there,
It’s the Love of God that will
put you over the top!
www.brainybetty.com 45
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 46
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 47
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 48
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 49
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 50
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 51
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 52
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 53
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 54
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 55
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 56
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 57
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 58
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 59
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 60
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 61
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 62
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 63
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 64
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 65
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 66
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 67
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 68
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 69
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 70
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 71
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 72
A budget is a statement of monetary plans
that is prepared in advance of a forthcoming
period, usually one year. Budgets are often
thought to include only planned revenues
and expenditures (the profit-and-loss account),
which show the income that each part of an
organization is expected to generate and the
total cost that it is authorized to incur. However,
a budget should also include an organization’s
plans for assets and liabilities (budgeted balance
sheet) and the estimates for cash receipts and
payments (budgeted cash flow).

www.brainybetty.com 73