IPTEKS ANGGARAN KAS UNTUK IBU – IBU PKK DI DESA KAUDITAN I KECAMATAN KAUDITAN KABUPATEN MINAHASA UTARA

Authors

  • Herman Karamoy Sam Ratulangi University
  • Heince Rudy Nicky Wokas Sam Ratulangi University

DOI:

https://doi.org/10.32400/jiam.3.2.2019.24006

Keywords:

cash, budgeting, inflows, outflows

Abstract

Performance-based budgeting is very important for firm management in case to estimte the ending financial statement. Also performance-based budgeting is very important to control the inflows and outflows of cash. Kauditan village is one of developed region in North Sulawesi but most of household in that area still have less understanding about budgeting especially cash budget. The applied science about cash budgeting is effective for those household in Kauditan village.

Author Biographies

Herman Karamoy, Sam Ratulangi University

Lektor Kepala pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi. Fokus riset adalah ilmu akuntansi, khususnya dalam bidang akuntansi keuangan, akuntansi pemerintahan, dan sistem informasi akuntansi. 

Heince Rudy Nicky Wokas, Sam Ratulangi University

Lektor pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi. Fokus riset adalah ilmu akuntansi, khususnya dalam bidang akuntansi keuangan, akuntansi pemerintahan, dan akuntansi manajemen. 

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Published

2019-07-14

Issue

Vol. 3 No. 2 (2019): JIAM

Section

Articles

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