Main Article Content
Abstract
Introduction: This study discusses financial planning in the administration of the Regional Drinking Water Company (PDAM) Uetanah, Tojo Una-Una Regency. The main problem raised is the difficulty in incorporating the values of equality, independence, accountability, transparency, and responsibility into the budget planning process. Thus, the purpose of this study is to assess how well the five principles of Good Corporate Governance are applied in the budget planning of PDAM Uetanah. The theory used is the theory of Bagiana (2022), This includes measures of equality, independence, responsibility, accountability, and transparency.
Methods: This study used a qualitative method with a descriptive approach. Data were collected through observation, in-depth interviews with PDAM employees, DPRD members, and customer communities, as well as analysis of company and local government documents.
Results: The results of the study indicate that PDAM Uetanah budget planning faces obstacles such as minimal collaboration between PDAM, local government, and the community; lack of transparency in budget use; and the influence of external pressure on budget independence. Improvement efforts are needed, especially in strengthening communication, supervision, and prioritizing the needs of the underprivileged.
Conclusion: This study has implications for increasing the effectiveness of PDAM Uetanah budget management, which is expected to have a positive impact on the quality of clean water services and contribution to regional income.
Article Details
References
- Abdurahman, A., & Pahlevi, R. W. (2018). Prosedur Implementasi Prinsip-Prinsip Good Corporate Governance Dalam Program Corporate Social Responsibility Pada Perusahaan Daerah PDAM Kabupaten Bantul. JBTI: Jurnal Bisnis: Teori Dan Implementasi, 9(1), 76–88.
- Ainiyyah, G. R. (2022). Badan Usaha Milik Daerah (Bumd) Yang Belum Berubah Status Menjadi Perumda Atau Perseroda. Notary Law Journal, 1(2), 176–203. Https://Doi.Org/10.32801/Nolaj.V1i2.22
- Bagiana, I. K. (2022). Corporate Governance—Tinjauan Teori Dan Praktis. : Universitas Mahasaraswati Press.
- Basri, R. (2013). Analisis Penyusunan Anggaran Dan Laporan Realisasi Anggaran Pada Bpm-Pd Provinsi Sulawesi Utara. Jurnal Emba: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(4).
- Harahap, N. (2020). Penelitian Kualitatif (Cet. 1). Wal Ashri Publishing.
- Ismail, A., Hardi, E. A., & Noor, F. (2022). Analisis Peran Badan Usaha Milik Daerah Dalam Meningkatkan Pendapatan Asli Daerah (Studi Pada Pdam Tirta Batanghari). Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-Commerce, 1(4), 20–34.
- Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative Data Analysis: A Methods Sourcebook. SAGE Publications.
- Nur Fahrun Annisa. (2019). Skripsi Analisis Anggaran Dan Realisasi Sebagai Alat Bantu Pengendalian Manajemen Pada Perusahaan Daerah Air Minum (Pdam) Tirta Jeneberang Kabupaten Gowa.
- Rahmadi. (2011). Pengantar Metodologi Penelitian (Cet. 1). Antasari Press.
- Rahman, A. (2010). Perencanaan Dan Pelaksanaan Anggaran Daerah Berbasis Kinerja. Jurnal Ilmu Administrasi: Media Pengembangan Ilmu Dan Praktek Administrasi, 7(4), 01–01.
- Ramadhan, A. Z. (2023). Efektivitas Perencanaan Anggaran Dalam Sistem Informasi Pemerintahan Daerah (Sipd) Kabupaten Gresik Provinsi Jawa Timur.
- Rampengan, M. (2016). Analisis Efektifitas Dan Efisiensi Pelaksanaan Anggaran Belanja Badan Perencanaan Pembangunan Daerah (Bappeda) Kota Manado. Jurnal Berkala Ilmiah Efisiensi, 16(3).
- Rifai, A., Inapty, B. A., & Pancawati, S. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pad Skpd Pemprov Ntb). Jurnal Ilmiah Akuntansi Dan Bisnis, 11(1), 1–10.
- Teuku Rully Hendrawan. (2019). Analisis Perencanaan Dan Evaluasi Anggaran Dalam Meningkatkan Kinerja Pemerintah Daerah Kabupaten Aceh Singkil.
- Wicaksono, I. A., & Inayah, S. (2020). Implementasi Peraturan Pemerintah No 54 Tahun 2017 Tentang Badan Usaha Milik Daerah Di Perusahaan Daerah Air Minum (PDAM) Surakarta.