Preparing Your Supply files for Journal Articles

Preparing your supply files for journal articles
The guidelines below offer the essential info you would like to organize your article supply files (i.e. the files that you just use to make your complete PDF). Naming your files, Please name all of your files per the subsequent guidelines: 1Use solely characters from the set a to z, A to Z, zero to nine associate degreed underscore (_)2Do not use areas in file names3Include an extension to point the file sort (for example, .doc, .txt, .eps, etc)4Do not use any accented characters (for example, etc) as a result of these will cause difficulties once process your files. additionally to the on top of points, please provide figure files names indicating the numbers of the figures they contain; as an example, figure file contains a figure with multiple components, as an example figure 2(a) to 2(e), provides it a reputation, then forth.
Article text files. A category file is obtainable to assist authors prepare articles for thought by Journals, do you have to would like to use it. The files square measure accessible in zipped format and tar gzipped format (Information from “Cara Publikasi Skripsi”):
Note that there’s associate degree incompatibility between amsmath.sty and  file cls that can’t be fully worked around. If your article depends on commands in amsmath.sty that don’t seem to be accessible in file cls, you’ll would like to think about employing a totally different category file.
Microsoft Word. Articles may be ready mistreatment Microsoft Word for Windows or raincoat. Fonts used ought to be restricted to the quality font families (Times, Helvetica, traveler or Symbol). If special symbols square measure required (e.g. Greek characters, accented characters or mathematical symbols), these ought to be typewritten mistreatment the acceptable TrueType font. don’t use the image facility on the ‘Insert’ menu as this typically leads to font conversion issues.
Equations should be ready mistreatment Microsoft Word Equation Editor or the total business MathType package.
Figure files, For articles ready mistreatment LaTeX2e, please make certain that your figures square measure all equipped as vector Encapsulated PostScript (EPS) and joined to your main TeX files mistreatment applicable figure inclusion commands like \includegraphics. For articles ready mistreatment Word, wherever doable please additionally offer all figures as separate graphics files (in addition to being embedded within the text).
Our most popular graphics format is EPS. These files may be used on to provide high-quality results, and file sizes square measure tiny as compared with most image forms.
Vector formats, The advantage of vector graphics is that they furnish the most effective doable quality the least bit output resolutions. so as to urge the most effective doable results, please note the subsequent vital points: Fonts used ought to be restricted to the quality font families (Times, Helvetica, traveler or Symbol). bound proprietary vector graphics formats like Origin, Kaleidagraph, Cricket Graph and antelope Plot mustn’t be sent in their native format. If you are doing use these applications to make your figures, please export them as EPS.
Archive and compress your files. you’ll mix all of your files (article text, graphics files and, if applicable, the readme.txt file) into one compressed archive file for easy handling and to save lots of you time and house. Please archive your files into a zipper file. To transfer this file sort, select the ‘source files’ designation once you submit. If you have got any issue archiving or submitting files, please contact U.S. for help. journals operate the single-blind review method, within which referees recognize the identity of the authors however authors don’t recognize the identity of the referees. whereas all our journals operate the single-blind review method, our flagship open access journal New Journal of Physics and our ‘Express’ journals (Materials analysis specific, Plasma analysis specific, Engineering analysis specific, and medicine Physics & Engineering Express) additionally supply a double-blind critique choice.
Authors World Health Organization select the double-blind choice on submission to those journals stay anonymous to the referees throughout the review method. Authors square measure accountable for anonymizing their manuscript before submitting their paper. A list is obtainable to assist authors with this method.
From October 2019, 3 of our journals (JPhys Materials, Journal of Neural Engineering and Environmental analysis Letters) square measure taking part in an exceedingly one year trial of clear critique.
This trial allows the open publication, aboard a printed article, of that article’s entire critique content (reviewer reports, author responses associate degreed call letters) in an simply ascertainable and citable type. we tend to hope that this bigger transparency can improve the standard of the review method, in addition as enhancing readers’ understanding of articles and giving additional recognition to the work of peer reviewers. throughout this test period, each authors and reviewers can have chooseion|the choice} of chooseing out of clear critique ought to they want to (and reviewers World Health Organization do opt in could prefer to stay anonymous): the critique history can solely seem for articles wherever the author and (all) reviewers opt in. commercial enterprise retains the proper to create minor edits to reports to enhance readability and guarantee they’re appropriate for publication, and in exceptional circumstances to withdraw reports.

What is Technology and Information Learning?

What is technology and information learning?
Computer Based Learning (PBK), Web Based Learning (e-learning), Computer Assisted Learning (CAI), Audio-Visual Based Learning (AVA), and Multimedia-based Learning are forms of utilization of Information and Communication Technology implemented in education nowadays.
Along with the development of information and communication technology and its supporting infrastructure, efforts to improve the quality of education above, among others, can be done through the integration of ICT in learning activities known as Information and Communication Technology Based Learning. Through the facilities provided by the system, teachers and students can explore and elaborate learning and teaching activities effectively and efficiently.
This book not only discusses how the use of Information and Communication Technology as a means of communication between teachers and students as mentioned above, also about Communication as a learning analysis tool. Mathematical and statistical operations in computer programs can help teachers analyze students in the learning process, which has so far been done more subjectively.
This book is a basic reference for undergraduate students for Basic courses in Information and Communication Technology, Introduction to Information and Communication Technology, Introduction to TV and Video Media, Computer Networking Courses and Capita Selekta of Education ICT.
He holds a Masters in Media Learning and in Information Technology in Education, and IT Policy in Education
Means for providing goods needed to assist activities or facilitate human survival. Example ; if someone had difficulty making a fire, then with technology such as a match, someone will be easier to make or light a fire.
Now what does information mean?
Information is a message. It can also be called an expression that has meanings to convey something to other people. Example ; Lucas received a message that contained information that the office where he worked held a demonstration.
Meanwhile, what is communication? Communication is the process of delivering a message from the message giver (communicator) to the recipient of the message. From this communication it can be understood that in the communication process it involves two or more parties and the delivery can be words, pictures, texts, symbols, and so on.
So, that means that Information and Communication Technology is a tool used to facilitate the delivery of information to others quickly. And the message delivered can be oral, video images and so on.
Then what about in terms of education ?.
If in the context of education or learning the parties involved in this interaction are educators and students or students. The process of delivering the use of a facility or media used is a computer, both hardware and software.
The virtual world or the virtual world itself refers to the worldwide electronic information network that occurs due to internet technology. And the virtual world is communication that is not in the form of face to face.
Okay, now we go straight to the point:
The benefits of ICT for students
With the presence of ICT lessons, students can easily use computers to do assignments.
ICT lessons can also introduce students to the internet as a communication tool and use it to communicate with friends, family and distant relatives.
Make it easier for students to get information quickly and can open students’ insights to become wider.
As a provision for students in taking a future that is increasingly swift with the current of globalization.
With the existence of ICT lessons, which are given to students, students can function computers and the internet to the fullest as effective learning media.
With ICT learning, students are able to apply computer usage correctly and understand the ethics of computer use.
Tick lessons can also be used for distance learning such as e-learning when a teacher or student
The form and appearance of the information can be adjusted to the learning style of students. Like through visuals, radio and so on.
And with the internet, students can reference books as material in subjects.
From the point explained above, we can draw the conclusion that; with ICT learning, students can open wider insights from various sources on the internet and can make it easier for students to do their work. And if you implement the K3 principle, students will not be wrong and get tired quickly when using computers and the internet. However, students must still be guided in the implementation of ICT lessons, so as to avoid deviations from the use of Technology and Information.

How to Writing Your Journal Article

How to Writing your journal article
If you’re thinking of writing a piece of writing for submission to a journal printed by IOP commercial enterprise, please browse this section 1st. it should prevent time format your article and improve your probabilities of being printed.
What we glance for in your article, commercial enterprise considers for publication in our journals articles that:
1Report original science and add considerably to analysis already printed2Are of interest to the community3Are scientifically rigorous4Have sound motivation and purpose5Have not been published antecedently within the peer reviewed literature6Are not into account for publication in the other peer reviewed journal or book accessible through a library or by purchase7Comply with our preprint pre-publication policy (see below), and8Comply with our moral policy.
It is significantly necessary for you to think about whether or not you have got enough new results before getting down to arrange Associate in academics write a paper for submission to an journal. reportage progressive development from previous work is sometimes not adequate (Information from “Cara kirim paper ke jurnal internasional”).
Articles supported theses for higher degrees could also be submitted. you ought to beware to make sure that such articles square measure ready within the format of a quest paper, that is additional aphoristic than is acceptable for a thesis.
Articles reportage work that was originally bestowed at a conference could also be submitted, provided these articles don’t seem in considerably identical kind in a very peer reviewed, printed conference continuing. Again, you ought to make sure the format of a quest paper is employed. The article length ought to even be applicable to the content. just in case of doubt, please enquire with the relevant journal.
Reports that don’t seem to be accessible to the final public don’t seem to be regarded by as previous publications. several journals printed by think about a variety of various article varieties additionally to regular analysis papers, as well as special issue articles, topical reviews, comments and replies. However, please check via the journal homepage that your article is of appropriatearticle sort and suitable scope before submission.
All articles square measure judged alone on their scientific deserves. Unbiased thought is given to all or any manuscripts offered for publication, in spite of whether or not or not the authors request publication on a gold open access basis and in spite of the race, gender, religion, ethnic origin, citizenship, political philosophy, sexual orientation, age or name of the authors.
We treat all submitted articles as confidential till they’re printed and that they can solely be shared with those referees, board members, editors and employees square measure directly concerned within the review of the article.
(An exception to the current would be if it’s felt necessary to share the article with further external parties so as to analyze a attainable breach of the moral policy.)
Article transfer service, As a part of our service to authors, commercial enterprise offers a free article transfer service with every of our journals. If your submission to your initial journal of selection is unsuccessful, we have a tendency to might counsel another one in all our titles for you to think about, that we have a tendency to believe could be a additional appropriate home for your analysis.
If you settle for this suggestion, we are going to transfer all info about your article to the new journal (including referee reports if available), therefore your submission will be thought of for publication by the new journal immediately.
When you pass through a journal you may be asked to pick a piece of writing sort for your manuscript. the foremost common article varieties square measure (see individual journal sites for variations and any accessible article types):
Paper, Reports of high-quality original analysis with conclusions representing a major advance within the field
Letter, Outstanding aphoristic articles, reportage necessary, new and timely developments. These articles ought to be worthy of priority review, and you’re needed to transfer a justification statement in conjunction with your submission
Special issue article, Invited articles, which is able to kind a special assortment of papers on a particular theme. once asked to pick ‘Article Type’ on the submission system, please choose ‘Special Issue Article’.
Then choose the special issue you are submitting to within the change posture box that seems
Topical review, Written by leading researchers in their fields, these articles gift the background to and summary of a specific field, and also the current state of the art. Topical review articles square measure usually invited by the Editorial Board
Comment, Comment or criticism on work antecedently printed within the journal. These square measure typically printed with Associate in Nursing associated Reply.
Corrigendum, a piece of writing to correct Associate in academics omission or error in Associate in Academics author’s article.

Choosing the Correct Journal for Your Work

Choosing the correct journal for your work
It may be tempting to start writing a paper before giving a lot of thought to wherever it would be printed. but we tend to make a case for here the importance of selecting the correct journal 1st and also the key factors to contemplate.
Choosing the correct journal to focus on before you write your paper. it’s going to be tempting to start writing a paper before giving a lot of thought to wherever it would be printed. However, selecting a journal to focus on before you start to arrange your paper can alter you to tailor your writing to the journal’s audience. it’ll conjointly alter you to format your paper per any specific pointers, that you’ll notice on the journal’s web site. this could prevent heaps of your time and energy within the end of the day. a number of the key factors to contemplate once making an attempt to settle on the correct journal for your work are (Information from “Cara Publikasi Tesis”):
Peer review service. referee is taken into account a stamp of quality from the analysis community. it’s necessary to contemplate whether or not a journal is printed by a well-thought-of and trustworthy publisher United Nations agency provides a rigorous referee service (as business will for all its journals). If quick publication is very important to you, you’ll conjointly would like to see with the publisher the publication times for the journal you’re considering.
Relevance/ audience. you must browse printed articles within the journal to determine whether or not the journal publishes similar papers to the one you’re getting ready.
Check whether or not your peers publish within the journal. it’s going to conjointly facilitate to review the make-up of the Editorial Board to check if it contains senior researchers in your field.
Scope. The scope could also be found on the journal homepage. it’s necessary to contemplate whether or not your work fits among the scientific scope of the journal and also the topics lined. conjointly think about whether or not the journal is broad in its scope or a specialist journal browse primarily by a specific community, as this may have an effect on the manner that you simply write your paper. Another thought is that the article sorts the journal publishes. for instance, some work is best suited to the shorter ‘Letter’ format, whereas different work could suit the longer ‘Paper’ format.
Reputation/quality level. you must think about the name of the journal in its field and whether or not it’s thought-about to be of top quality.
Also, you must believe whether or not it’s wide browse by your peers. name is commonly supported impact issue, that may be a live of the typical citations of papers printed within the journal. High impact issue journals could have high rejection rates, therefore in selecting an acceptable journal you must think about simply however novel/significant your analysis findings ar.
Indexing. you must check whether or not the journal is indexed within the major on-line databases like internet of Science or Scopus (this is mostly the case for all journals). assortment will increase the visibility and discoverability of the work, and should indicate a sure journal. For our journals, this data may be found below ‘Abstracted in’ on the journal homepages.
Language necessities. Most international journals publish papers written in English. you must think about the language necessities of the journal, and whether or not you may ought to have your paper checked by a native English speaker to confirm that it’s perceivable. journals supply authors a language piece of writing service.
Cost. The journal web site ought to inform you of any fees that you simply could also be charged, and you must think about whether or not your establishment or funder are going to be able to cowl the charge if there’s one. for instance, charges could apply for color figures or for business your paper on a (gold) open access basis.
Publishing model: open access or subscription? the value of business a paper may be procured in an exceedingly variety of the way. historically, libraries and different establishments pay a subscription fee to receive individual journals or collections of titles for his or her researchers. this can be called the subscription model and, as associate author, you always don’t got to pay a fee to publish a paper in an exceedingly subscription journal. you’ll but incur a page charge for a few journals or be charged for color figures.
The (gold) open access business model permits printed papers to be freely accessible for anyone to browse. this implies that authors, analysis establishments or funding organizations could fund the prices of business. In return, authors make sure that everybody will access their work. If you would like to submit for (gold) open access publication (most journals printed by business supply this option) continually consult with your establishment to confirm that there ar funds accessible to hide the article process charges.

Group Counseling Services in Psychology Learning

Group Counseling Services in Psychology Learning
A. Introduction
One type of guidance and counseling service implemented at school is group guidance services. Group guidance is a service that is carried out in a group atmosphere by utilizing group dynamics that cover all areas of guidance (Mugiarso, 2007: 69). Meanwhile, according to Prayitno and Amti (2004: 309) group guidance is a guidance service provided in a group setting. So that with the implementation of group guidance services, students can gain experience, knowledge and information related to students’ social behavior at school.
According to Gazda, as quoted by Prayitno (2004: 309 on Knowledge Program), that group guidance in schools is an information activity to a group of students to help them draw up the right decision plan. Group guidance has a unique value, because this service utilizes dynamics within the group during the service process.
Meanwhile, according to Prayitno (1995: 62) group guidance means utilizing dynamics to achieve guidance and counseling goals.
Group guidance is more an effort to guide individuals through groups. The reason why using a group guidance service is because it cannot be denied, the influence of peers on a child is so high. In fact, it is often higher than the influence of his parents or teachers (Mifzal, 2012: 20).
Through the provision of group guidance services students are directed to participate in group discussion activities. Because group guidance is a means to support the optimal development of each student. Group guidance services prioritize the development of communication and socialization skills.
Communication and socialization skills are very important for students to have an active attitude and to be able to communicate and socialize well. Group guidance contains elements of group dynamics or group life. Through intensive group dynamics, the discussion of topics in depth will encourage the development of feelings, thoughts, perceptions, insights, activeness and attitudes that support the realization of more effective behavior, students as group members interact with each other, expressing their opinions discussing existing topics in group guidance so that the activeness of students is needed in carrying out group guidance activities.
Through activeness group guidance services students can be nurtured and developed. With group guidance services it is hoped that students can participate in discussions well. The underlying reason students experience difficulties in group discussions is due to a lack of ability to communicate and socialize.
B. Group Guidance
Guidance and counseling is an assistance service for students, both individually and in groups, to be able to be independent and develop optimally, in the areas of personal life development, social life, learning life, and career planning, through various types of support services and activities, based on norms prevailing norms. There are nine guidance and counseling services provided to individuals in schools that support and help optimize students’ personalities.
The nine guidance and counseling services available at the school consist of orientation services, information services, placement and distribution services, content acquisition services, individual counseling services, group guidance services, group counseling services, consulting services, and mediation services. Regarding guidance and counseling services, specifically this paper discusses group guidance services.
1. Definition of Group Guidance
Group guidance is a guidance technique that seeks to help individuals to achieve optimal development in accordance with the abilities, talents, interests, and values that are adopted and implemented in group situations. Group guidance is intended to prevent problems arising in students and develop students’ self potential (Romlah, 2001: 3). Winkel & Hastuti (2004: 547), explained that group guidance is a discussion group activity that supports the personal and social development of each individual in the group, and improves the quality of cooperation within the group for a variety of purposes that are meaningful to participants.
Group guidance attempts to change attitudes in behavior indirectly, through the delivery of information that emphasizes cognitive processing by participants so that they can apply themselves a cognitive processing of information given to group members (Winkel, 2004: 543).
Group guidance can be interpreted as a guidance effort made through situations, processes and group activities. The target of group guidance is individuals in the group so that individuals who are given guidance get self-understanding, self-acceptance, self-direction and self-realization in the direction of optimal development (Sedanayasa et al. 2010: 30). Meanwhile, according to Sukardi (2002: 48), group guidance is a guidance service that allows a number of students to jointly obtain various materials from certain resource persons (mentors or counselors) that are useful for supporting daily life both as individuals and students, family members , and the community and for consideration in making decisions.
Teacher professionalism must be supported by several factors including: 1) Attitude of high dedication to the task, 2) Attitude of commitment to the quality of processes and work results and 3) Attitude of continuous improvement, which is always trying to improve and update its work methods, in accordance with the demands era based on a high awareness that the task of educating is the task of preparing the next generation who will live in the future (2003: 209).
Group guidance services are intended to enable students to jointly obtain various materials from resource persons (especially supervisors) that are useful for daily life both as individuals and as students, family members and the community (Sukardi in Romlah, 2001: 48).
Group guidance is a guidance service provided in a group setting (Prayitno, 2004: 309). Group guidance is a guidance and counseling service provided to individuals to discuss issues or general topics widely and in depth that are beneficial to group members (Mungin, 2005: 38). Whereas Amti (1991) states that group guidance which means a simple pattern is intended as guidance given to a group of individuals who experience the same problem.
From some of the experts’ understanding above, it can be concluded that group guidance is one of the guidance and counseling services provided to students in the form of groups to discuss general problems or topics or experience the same problems broadly and deeply that is beneficial to group members.
Confirming this opinion, Prayitno said that:
Group guidance is an activity carried out by a group of people by utilizing group dynamics. That is, all participants in group activities interact with each other, free to express opinions, respond, give advice, and so on; what was discussed were all beneficial for the participants concerned themselves and for other participants (Prayitno, 1995: 178).
Group guidance is a group activity where the group leader provides information and directs the discussion so that group members become more social or to help group members achieve common goals “(Mungin, 1995: 17).
Based on some of the above understanding, it can be concluded that group guidance is one of the guidance and counseling services provided to a number of individuals in the form of groups by utilizing group dynamics to discuss specific topics led by group leaders aimed at supporting understanding, development and consideration of decision making or individual actions.

Objectives and Benefits of Local Wisdom Based Education

Objectives and Benefits of Local Wisdom Based Education
The purpose of local wisdom-based education is in accordance with the passages stipulated in the National Education System Law in Article, stating that national education functions to develop capabilities and shape the dignified character and civilization of the nation in the context of intellectual life of the nation. National education aims to develop the potential of students to become human beings who have faith and are devoted to God Almighty, have good character, are healthy, knowledgeable, capable, creative, independent, and become democratic and responsible citizens.
While the benefits of education based on local wisdom include:
(a) giving birth to competent and dignified generations, (b) reflecting cultural values, (c) participating in shaping the nation’s character, (d) contributing to creating national identity, and (e) contributing to preserving the nation’s culture (Pun Research).
In the world, local wisdom clearly has a positive meaning because wisdom is always interpreted as good or positive. The choice of words of local wisdom is realized or not is a strategy to build, create a better image of local knowledge, which is not always interpreted positively.
By using the term local wisdom, consciously or not people are then willing to appreciate traditional knowledge, local knowledge of ancestral heritage and then willing to struggle to understand it in order to obtain various wisdoms that exist in a community, which may be relevant to human life in the present and in the future which will come.
In every inch of human life there is always local wisdom. At the very least, wisdom can arise in:
(a) thinking, (b) attitudes, and (c) behavior. All three are almost difficult to separate. If all three are lame, then local wisdom is fading. In thought, there is often noble character, virtuous, but if mosik mobs, solah take it, it is not good to be considered unwise, especially if its actions are not commendable.
Broadly speaking, local wisdom consists of things that are invisible (intangible) and things that are invisible (tangible).
Invisible wisdom in the form of noble ideas to build oneself, prepare wiser lives, and noble character. On the other hand, wisdom in the form of physical and symbolic matters should be reinterpreted so that they can be easily implemented in life.
Judging from its type, local wisdom can be classified into five categories, namely food, medicine, production techniques, home industry, and clothing. This classification is certainly not appropriate because there are many other things that may be far more important. Therefore, local wisdom cannot be limited or compartmentalized.
The more complex categorization was stated by Sungri (Wagiran, 2010) which included agriculture, handicraft, herbal medicine, natural resource management and environment, trade, cultural arts, regional languages, philosophy, religion and culture as well as traditional food.
Suardiman (Wagiran, 2010) revealed that local wisdom is synonymous with human behavior related to: (1) God, (2) natural signs, (3) environment / agriculture, (4) building houses, (5) education, ( 6) marriage and birth ceremonies, (7) food, (8) human and character life cycles, (9) health, (10) natural disasters.
The scope of local wisdom can also be divided into eight, namely: (1) developed local norms, such as American behavior, taboos and obligations, (2) rituals and traditions of the community and the meaning behind them, (3) folk songs, legends, myths and folklore that usually contain lessons or messages that are only recognized by the local community, (4) data and knowledge information gathered in the community elders, traditional elders, spiritual leaders, (5) manuscripts or holy books that are it is believed to be true by the community, (6) the ways in which local communities meet their daily lives, (7) the materials used for certain needs, and (8) the condition of natural / environmental resources that are commonly utilized in everyday people’s livelihoods .
Within the cultural sphere, the physical dimensions of local wisdom include aspects: (1) traditional ceremonies, (2) cultural heritage, (3) natural tourism, (4) traditional transportation, (5) traditional games, (6) cultural infrastructure, (7) traditional clothing, (8) cultural heritage, (9) museums, (10) cultural institutions, (11) arts, (12) cultural villages, (13) arts and crafts, (14) folklore, (15) children’s dolanans, and (16) puppets. Another source of local wisdom can be american life cycle which includes: tingkeban ceremony, birth ceremony, marriage, and death.
Local wisdom can be explored from a certain area.
Within the scope of the world, for example, the study of local wisdom can be assessed from the philosophy of court cultural values which include: spatial planning, building architecture, symbol of vegetation, symbols and meanings of ceremonies and regalia, river, governance, concepts of power and leadership.
From the cultural side, it can be comprehensively examined from cultural values that include aspects of: (1) religio-spiritual, (2) morals, (3) society, (4) customs and traditions, (5) education and knowledge, (6) ) technology, (7) spatial and architectural arrangements, (8) livelihoods, (9) arts, (10) languages, (11) cultural heritage objects and cultural heritage areas, (12) leadership and government, (13) struggles and nationality, and (14) american spirit.
The fourteen aspects can be further elaborated in detail into items of value. Various kinds of local wisdom are the potential for developing local wisdom-based education. That is why the world of education needs to immediately design, determine the most appropriate model for seeding local wisdom. Local wisdom can be a mouthpiece for character education that is humane.

Management and Accounting Theory

Management and Accounting Theory
Budget in many senses is interpreted as a quantitative statement. This can be seen among others in the definition of the budget put forward by George Foster and Hongren in his book Cost Accounting, (2017: 146), as follows budget is a quantitative statement about what plans or actions and tools and tools for coordination and implementation.
In this case the budget is formulated for the organization as a whole or sub-units, where the budget is a procedure called the budgeting system.
Planning with a budget by identifying with management regarding (According from Klan Education):
1. The amount of profit determined to be achieved by the company
2. Sources of funds needed in recording profits
Cost control, which compares the actual results with the budget that will help management to evaluate the performance of individuals, departmental divisions or the overall organization of the company.
Communication and coordination, that is, the budget is able to communicate and coordinate all levels within the department, because the budget is an integral part of these goals, department divisions and company organizations.
Furthermore, the definition of a budget that contains the same understanding carried out by Ray H. Garisson (1995: 297), states that a budget is a detailed plan outlining acquaintance and use of financial and other resources some gives time period.
In addition to including forecasts or planning regarding revenue and expenditure receipts and costs to simplify the planning process itself, all operational activities of the company that compiles the budget must be converted into a unified value of money.
This is so that these activities can be measured in the same unit.
Understanding the budget that contains the understanding as mentioned above, was found by, Teguh Pajo Mulyono (2000: 287) which states that the budget is a plan of operation expessed in monetary terms. It consequently includes a forecast a forecast of income and expenditure and receipts and costs for a specific period.
Every company is primarily a company with a large organization, will not be separated from control activities. Control (control) can provide a decision that the resources obtained have been used effectively and efficiently in accordance with the objectives to be achieved. For this purpose, budgeting is one of the techniques available.
Budgeting is a detailed plan of activities determined as an implementation guideline and as a basis for evaluating the work performance of managers.
If we look at the definition of the proposed budget, the time dimension is also included as a budget constraint, because it can cause all total costs to be variable or all costs cannot be distinguished between controllable costs and uncontrollable costs ).
In companies that have been so stable, it is normal to make predictions for several years, or in other words in the long run. But for companies that face a lot of uncertainty, it is only possible to make forecasting short periods of time, so the time period that is sufficient by the budget, also depends on the nature of a company itself, but the budget arranged according to the monthly timeframe is the best because the activity plan appears.
Besides that, the monthly budget strongly supports the implementation of controls that occur immediately can be known.
The budgeting process has several objectives:
1. The budget presents financial planning that allows the company to be able to coordinate all its activities. By using the budget managers can project results and adjust the strategies needed before the company’s operations can begin, so as to avoid mistakes that harm the company.
2. The budgeting process encourages managers to retest their achievements and allows them to change and correct operational methods that lack outdated efficiency.
3. The budget allows managers to implement the planning and supervision functions.
Based on the above understanding Calvin Engler (2019: 305), argues that, A budget is a financial plan that sets forth resources to carry out financial activities and meet financial goals for a future period time.
In order for the budget to function as a tool for coordination and contracting, each manager must have a clear year of authority and responsibility. This is so that overlapping does not occur which may cause complexity and confusion regarding the respective tasks that have been charged. Likewise, the budget can function as a motivational tool if every manager and section head are included in the preparation of the budget plan. This means that there is a need for delegation of authority to each manager, for this reason, compiling the operating budget.
Thus each manager will feel responsible so that participation arises to achieve the targets set in the budget.
From the various meanings expressed all show the same nature, namely that the budget is a written plan of activities regarding what is done by an organization which includes forecasting revenues and expenses receipts and expenses during a certain period that is converted in a unitary value or monetary.
According to D. Hartanto in his book Accounting for Businessmen (2003: 131) there are 4 (four) types of budget as follows:
1. Appropriation budget
2. Performance budget
3. Fixed budget
4. Flexible budget.
ad 1. Appropriation budget is to provide limits on expenditures that can be done. The limit is the maximun amount that can be issued for one particular thing. In this kind of budget it is generally used in government. But for companies for certain things is very limited desire like, just for research and advertising alone.
ad 2. Performance budget is a budget based on the function of activities and projects. In this budget attention is paid to the valuation or costs incurred for a particular thing. Thus the efficiency and effectiveness of operations can be known. In the company budget that is commonly used is the formance budget.
ad 3. Fixed budget is a budget made for one level of activity during a certain period of time, where the level of this activity can be expressed in terms of the percentage and capacity of the number of products produced during a certain period of time on the Foxed budget only if it is known with certainty that the real volume that will be achieved not much different from the originally planned volume.
ad 4. Flexible budget is that for each level of activity there are norms or provisions between the costs required.
The norm is a benchmark of expenditure that is entirely carried out at each level of the activity.
In preparing a company’s budget, it is necessary to have several conditions, such as that carried out by Gunawan Adisaputra and Marwan Asri in his book Corporate Budget (2000: 7) stating that in preparing a company’s budget, it is necessary to require several conditions that the budget must be realistic, flexible and continuous.