NATURE OF A BUDGET, CONTINGENCY BUDGETS, BEHAVIORAL ASPECTS AND BUDGET PREPARATION PROCESS

Siti Nurhaliza Mukhra1, Ismi Izzati2, Dini Aprilia3, Fachrizzu4, Putri Imanda Rezeki Nasution5, Iskandar Muda6

Abstract

:This study aims to analyze the process of preparing the budget from the perspective of the nature of the budget, contingency budgeting and behavioral aspects. The method used in this research is descriptive qualitative method. This research uses qualitative methods. Qualitative methods are related to data analysis that does not use statistical calculations, but in the form of words. The data source is the research subject from which the data was obtained. The data sources for this research were previous journals which were used as references in the study.

Keywords:

:Contingency Budgets, Behavioral Aspect, Budget Preparation


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References


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