Planning and Budgeting

of Public Sector
Organization

Muhammad Dimas Rizki Alviansyah 041811333027

Vira Ayu Damayanti 041811333077
Definition
What is Budget ?
Budget is performance estimation which would be reach in
the certain period which stated in financial
measurenment.
What is Budgeting ?
Budgeting is process to preparing a budget.
What is Sector Public Budgeting ?
Sector public budgeting related with process to determine
amount of alocation fund to ecah programs and activities
in monetery unit.
Aspects in public sector budget :
1. Planning aspect
2. Controlling aspect
3. Public accountibility aspect

Public bugdet is financial plan that stating :

1. How much cost of the plans that made (expense)
2. How many and how to get money to funding those plans
(revenue)
Functions of Public Sector Budget
• Planning Tool
Public sector budget made to planning what will be done by government, how
much cost needed, and how much result that government gets from that
expense.
• Controlling Tool
Budget as controll instrument used to avoid any of overspending, underspending,
and misstarget in alocating budget to the other part which’s not as a priority.
• Fiscal Policy Tool
Budget as government fiscal policy tool used to make stability to economic and
boost the economic growth.
• Politic Tool
In public sector, budget is politic document as a executive commitment and
legislative agreement of the use of public fund to certain importance.
• Communication and Coordination Tool
Public budget is a coordination tool for ecah part of government and
communication tool for each sub-unit working in executive.
• Performance Appraisal Tool
Executive performance would be rated based on budget target achievement
and budget efficiency.
• Motivation Tool
Budget can be used to give motivation to the manager and staff to work more
efficiently, economicly, and effectively, to reach target and organization
purpose that has been stated.
• Tools to Create Public Spaces
Society, LSM, high education, and society organization must be involved in
process to public budgeting.
 Titik poin pertama di sini
 Titik poin kedua di sini
 Titik poin ketiga di sini

Tata Letak Dua Konten dengan Tabel

 Titik poin pertama di sini Tuga
 Titik poin kedua di sini s1
 Titik poin ketiga di sini

Tuga Gru Tuga

s4
pA s2

Tuga
s3

Tata Letak Dua Konten dengan SmartArt

Tambahkan Judul Slide - 1
Tambahkan Judul Slide - 2
Tambahkan Judul Slide - 3
Tambahkan Judul Slide
-4
Tambahkan Judul Slide - 5