ANALISIS SISTEM PENGANGGARAN SERTA PENGARUHNYA TERHADAP KINERJA KEUANGAN YAYASAN AS-SYIFA (Studi Kasus Pada Yayasan As-Syifa Al-Khoeriyah)

Abstract

Watchfulness aim that want achieved in this watchfulness (a) to detects and learn budgeting system in
foundation assyifa al-khoeriyah, (b) to detect and learn finance performance in foundation assyifa alkhoeriyah,
(c) to detect and learn budgeting system influence towards finance performance achievement
in foundation assyifa al-khoeriyah. In this research uses descriptive and verification forms and methods
of descriptive and explanatory survey. Data collection technique used was to analyze the financial
reports as-Syifa foundation from 2005 until 2009. Methods of analysis and quantitative data using
descriptive statistical analysis that uses path analysis (path analysis). The results of descriptive analysis
showed that the planning and management control in the foundation asyifa good enough. The result
of path analysis show the existence of linkages between the research variables, and the results of the
estimated coefficients between variables influence the research can be determined that the planning and
management control have an influence on the financial performance of As-Syifa foundation.