Penyusunan Anggaran Operasional Sebagai Fungsi Manajemen pada Depot Karya Jaya Palembang
DOI:
https://doi.org/10.5281/jtiemb.v1i5.3148Abstract
This research explained about the preparation of an operational budget as a management function at Depot Karya Jaya. This study uses secondary data in the form of sales data in the last five years. The analysis technique used in this research was quantitative method in the form of budget calculations related to the company operational activities. Data collection techniques were carried out by means of interviews and library research. The results showed that the preparation of an operational budget not only requires of sales data in the previeous year, but also requires sales targets and policies that related to the company operational activities. In management function, budget can be used as a planning function which can be used as a guideline for achieving the targets of company. As a controlling function, the budget that has been prepared needs to be reviewed periodically so if the company’s condition is not same with the planned budget, the company can adjust the budget according to the conditons that happen nowdays
References
Bužinskienė, R. (2019). MASTER BUDGET FORMATION IN PRIVATE COMPANIES. Professional Studies: Theory & Practice/Profesines Studijos: Teorija ir Praktika, (21).
Dewanta, D. M. S., Putrayasa, I. M. A., & Subiyanto, P. (2018). Analysis of Budgeting and Variance of the Operating Budget with Realization at PT Angkasa Pura I (Persero) Ngurah Rai Commercial Strategic Business Unit in Badung for Year 2017. Journal of Applied Sciences in Accounting, Finance, and Tax, 1(1), 14-23.
Herlianto, Didit. 2011. Teknik Penyusunan Anggaran Operasional Perusahaan. Yogyakarta: Penerbit Gosyen Publishing
Munandar, M. (2013). Budgeting: Perencanaan Kerja, Pengkoordinasian Kerja, Pengawasan Kerja. Yogyakarta: BPFE Yogyakarta
Peraturan Pemerintah Nomor 23 Tahun 2018 Tentang Pajak Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu.
Rahayu, Sri & Andry Arifian Rachman. (2013). Penyusunan Anggaran Perusahaan. Yogyakarta: Graha Ilmu.
Suhardi. (2019). Budgeting Perusahaan, Koperasi dan Simulasinya. Yogyakarta: Gava Media.
Sunanto, S. (2016). ANALISIS ANGGARAN OPERASIONAL SEBAGAI ALAT PENGENDALIAN KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM TIRTA RANDIK KABUPATEN MUSI BANYUASIN. Jurnal ACSY: Jurnal Accounting Politeknik Sekayu, 4(1), 1-11.
Widyanto, H., & Iswanto, I. (2019). Perencanaan Dan Pengendalian Anggaran Operasi (Studi Pada PT Berlian Laju Tanker Tbk. Tahun 2006-2017). Majalah Ilmiah Bahari Jogja, 17(2), 42-52.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
