Implementasi Kebijakan Pengendalian Anggaran untuk Kegiatan Pengadaan Barang dan Jasa

Abstract

Budgetary control is a crucial element in ensuring the effectiveness and efficiency of corporate financial management, particularly in the procurement of goods and services. This study aims to analyze the implementation of budgetary control policies at PT PLN Nusantara Power Services, with a focus on the mechanisms of budget planning, execution, and monitoring in procurement activities. The research adopts a qualitative descriptive approach through observation, interviews with relevant stakeholders, and analysis of budget documents and realization reports. The findings indicate that the implementation of budgetary control plays an important role in maintaining financial discipline, preventing inefficiencies, and enhancing transparency and accountability at each stage of the procurement process. Nevertheless, several challenges remain, particularly related to administrative delays and inter-unit coordination. Overall, the applied budgetary control system has supported more orderly and accountable corporate financial governance and has contributed to the smooth implementation of goods and services procurement.