PERAN PENGANGGARAN DALAM MENINGKATKAN EBERLANJUTAN KEUANGAN PERUSAHAAN
Keywords:
Penganggaran, Keberlanjutan Keuangan, Efisiensi OperasionalAbstract
Penganggaran merupakan salah satu elemen penting dalam pengelolaan keuangan perusahaan yang berperan signifikan dalam mendukung keberlanjutan finansial. Penelitian ini bertujuan untuk mengkaji peran penganggaran sebagai alat strategis dalam meningkatkan keberlanjutan keuangan perusahaan, baik melalui pengelolaan sumber daya, perencanaan pendapatan, maupun pengendalian biaya. Pendekatan yang digunakan melibatkan analisis konsep penganggaran dalam konteks keberlanjutan finansial, dengan mempertimbangkan faktor-faktor seperti efisiensi operasional, alokasi sumber daya yang optimal, serta pengelolaan risiko keuangan. Hasil penelitian menunjukkan bahwa penganggaran yang efektif dapat memberikan manfaat strategis berupa pengambilan keputusan yang lebih terarah, identifikasi peluang penghematan, dan peningkatan kemampuan adaptasi terhadap perubahan pasar. Lebih lanjut, integrasi prinsip keberlanjutan dalam proses penganggaran terbukti mampu menciptakan nilai jangka panjang bagi perusahaan, sekaligus memitigasi risiko keuangan yang dapat mengancam stabilitas operasional. Oleh karena itu, penganggaran bukan hanya sekadar alat administratif, tetapi juga berfungsi sebagai pilar utama dalam mendukung perusahaan mencapai tujuan keberlanjutan secara finansial dan operasional. Penelitian ini memberikan kontribusi praktis bagi manajemen perusahaan dalam merancang strategi penganggaran yang lebih adaptif dan berorientasi jangka panjang, serta memperkaya wawasan akademis mengenai hubungan antara penganggaran dan keberlanjutan keuangan di dunia bisnis.
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