PENGANGGARAN BAITUL MAAL WAT TAMWIL MANDIRI UKHUWAH PERSADA JAWA TIMUR (BMT MUDA)

Abstract

Budget is one of the most important components in a company. It takes skills and knowledge in budget planning. This study aims to determine the budgeting process in BMT MUDA JATIM (Baitul Maal Wat Tamwil Mandiri Ukhuwah Persada Jawa Timur). The research method used was qualitative approach using case study. The data collection was done by observation, interview and documentation. The validation technique used source triangulation and technique. The analysis was done by using Miles and Huberman analysis technique. The results of this study were based on four stages of the budgeting process consisting of the stages of determining the budget guidelines, the phase of budgeting, the budgeting stage, and the budget execution stage. Based on the analysis done by the researcher, the process of budgeting of BMT MUDA JATIM is inaccordance with the four stages.