Peran Penganggaran dalam Proses Pengambilan Keputusan di Tingkat Manajerial

Abstract
Budgeting plays a crucial role in organizational planning and control processes. This study aims to examine the strategic function of budgeting in managerial decision-making. Using a qualitative descriptive approach and literature review methodology, the study reveals that budgeting acts as a guide for resource allocation, performance evaluation, and uncertainty reduction in decision-making. Moreover, budgeting enhances interdepartmental coordination and managerial accountability. The findings confirm that budgeting is not merely an administrative procedure but a strategic instrument that supports the achievement of organizational goals.
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How to Cite

Nurhasanah Nurhasanah, et al. (2025). Peran Penganggaran dalam Proses Pengambilan Keputusan di Tingkat Manajerial. JUREKSI (Journal of Islamic Economics and Finance), 3(3). https://doi.org/10.59841/jureksi.v3i3.3075

Nurhasanah Nurhasanah; Elijon Tumanggor; Iman Putra Jaya Hulu, "Peran Penganggaran dalam Proses Pengambilan Keputusan di Tingkat Manajerial," JUREKSI (Journal of Islamic Economics and Finance), vol. 3, no. 3, 2025.

Nurhasanah Nurhasanah; Elijon Tumanggor; Iman Putra Jaya Hulu. "Peran Penganggaran dalam Proses Pengambilan Keputusan di Tingkat Manajerial." JUREKSI (Journal of Islamic Economics and Finance), vol. 3, no. 3, 2025.

Nurhasanah Nurhasanah; Elijon Tumanggor; Iman Putra Jaya Hulu. "Peran Penganggaran dalam Proses Pengambilan Keputusan di Tingkat Manajerial." JUREKSI (Journal of Islamic Economics and Finance) 3, no. 3 (2025).

Nurhasanah Nurhasanah, et al. (2025) 'Peran Penganggaran dalam Proses Pengambilan Keputusan di Tingkat Manajerial', JUREKSI (Journal of Islamic Economics and Finance), 3(3). doi: 10.59841/jureksi.v3i3.3075.

Nurhasanah Nurhasanah; Elijon Tumanggor; Iman Putra Jaya Hulu. Peran Penganggaran dalam Proses Pengambilan Keputusan di Tingkat Manajerial. JUREKSI (Journal of Islamic Economics and Finance). 2025;3(3).

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