Pendampingan Pengganggaran dan Pengawasan Keuangan pada UMKM dan NGO Binaan
DOI:
https://doi.org/10.70021/csp.v3i2.207Keywords:
Accountability, Budget Preperation, Financial Governance, Monitoring, NGO, TransparencyAbstract
Budgeting and oversight are essential for ensuring the sustainability and effectiveness of non-profit organizations (NGOs). This process includes thorough financial planning, strategic resource allocation, and careful monitoring to guarantee that funds are used to support the organization’s mission. In the budgeting process, the involvement of various stakeholders—such as the board of directors, executive directors, financial managers, and program heads—is crucial for creating a realistic budget that meets the organization’s needs. Additionally, effective budget oversight is vital for ensuring transparency, accountability, and efficiency, which are core values in NGO management. A practical approach to budgeting involves identifying strategic priorities, projecting revenues, and evaluating expenditures in relation to the organization’s programs and operations. Good budget oversight includes monitoring progress, analyzing the discrepancies between planned and actual results, and implementing corrective measures when necessary. With effective budget management, NGOs can enhance their credibility in the eyes of donors, ensure the smooth implementation of programs, and reduce financial risks that could impede the achievement of their goals. This study highlights the significance of a transparent and accountable budgeting and oversight system in promoting the sustainability and effectiveness of NGOs. In conclusion, an integrated and data-driven approach to budget preparation and monitoring strengthens financial governance and enhances the social impact of the programs implemented.
References
Badan Kesatuan Bangsa dan Politik. (2021). Organisasi Masyarakat di Kota Bandung. Open Data Kota Bandung.
Fitri, S. A., Fadillah, N., & Agusti, M. D. (2023). Akuntansi Organisasi Laba. Sada Kurnia Pustaka.
Marshall, J. H., & Suárez, D. (2014). The Flow of Management Practices: An Analysis of NGO Monitoring and Evaluations Dynamics. Nonprofit and Voluntary Sector Quarterly, 43(6), 1033–1051.
Nurdiansyah, D. H. (2012). Analisis Sistem Penganggaran serta Pengaruhnya terhadap Kinerja Keuangan Yayasan As-Syifa. Manajerial, 10(20), 82–94.
Purnama, B. J. (2022). Workshop Teknik Kelompok sebagai Strategi Efektif Meningkatkan Kompetensi Guru dalam Penyusunan Instrumen Penilaian. Ideguru: Jurnal Karya Ilmiah Guru, 7(3), 308–316.
Sholihin, M. K., Pituriningsih, E., & Surasni, N. K. (2021). The Effect of Participatory Budgeting, Internal Control Systems, Ethical Behavior of Leaders and Organizational Culture on Public Accountability. Jurnal Ilmu Sosial Dan Pendidikan (JSIP), 5(3), 338–347.
Suadi, A. (1995). Sistem Pengendalian Manajemen. Penerbitan Fakultas Ekonomi UGM.
Suhariyani, A., & Ahmad, A. (2023). Mendalami Pengelolaan Keuangan Yayasan Lembaga Pendidikan sebagai Entitas Berorientasi Nonlaba. Asersi: Jurnal Akuntansi Terapan Dan Bisnis, 3(1), 11–21.
Syukur, S. R., Mus, A. R., & Lanani, D. (2022). Pengaruh Kejelasan Anggaran, Sistem Pengendalian Intern, dan Anggaran Berbasis Kinerja terhadap Kinerja Keuangan. YUME: Journal of Management, 5(2), 459–476.
Tiaravita, D., & Hasyir, D. A. (2024). Analisis Penerapan Tata Kelola, Sistem Pengendalian Internal, Manajemen Keuangan serta Sistem Akuntansi berupa Kualitas Laporan Keuangan Berbasik ISAK 35 pada NGO Bidang Kemanusiaan . Neraca: Jurnal Ekonomi, Manajemen Dan Akuntansi, 2(12), 798–804.
Wardani, R. (2024). Perkembangan Arah Non-Governmental (NGO) serta Civil Society di Indonesia: Periode 2024-2025. Jurnal Sosial Dan Teknologi, 4(9), 669–679.
Yanuarisa, Y. (2020). Akuntabilitas Pengelolaan Keuangan Yayasan . Balance, 12(2).
