Fungsi Anggaran sebagai Alat Perencanaan dan Pengendalian pada Badan Pemeriksa Keuangan RI- Perwakilan Provinsi Sumatera Utara

Abstract

The budget plays an important role as a planning and control tool for the Financial Audit Agency (BPK) representing North Sumatra. This research aims to understand the role of the budget in the planning and control process supporting the BPK RI North Sumatra Representative. Data was collected through in-depth interviews with BPK employees, observation, and analysis of related documents. The research results show that the budget of the BPK RI North Sumatra Representative Office not only functions as a financial planning tool but also as an effective control tool. Through budgeting, the BPK can plan the efficient use of resources, prioritize audit activities and control expenditures to meet organizational needs and goals. In addition, budgets are used as a tool to measure performance and encourage accountability.