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Analysis of the Effectiveness and Efficiency of the Sales Budget as a Revenue Control Tool at the Rose Collection Palu Boutique Rio Bagas Maulana; Sugianto; Nurhayati Haris; Rahmi Syafitri
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 2: April 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i2.10923

Abstract

This study aims to analyze the effectiveness of the sales budget and the efficiency of operational costs as an instrument of revenue control at the Rose Collection Palu Boutique. The main problem studied is focused on the variance between the budget target and financial realization that risks the stability of cash flow. The variables studied include revenue effectiveness and operational cost efficiency. The research methodology used is quantitative descriptive with variance analysis techniques to dissect financial performance systematically. Financial statement data is collected, tabulated into comparative tables, and calculated using management accounting ratios to provide accurate interpretation of financial conditions. The results of the study show that Rose Collection Palu Boutique has applied the principles of sound management accounting with a revenue effectiveness ratio of 96% (effective category) and a cost efficiency ratio of 80.4% (efficient category). This finding confirms that even though the revenue target is not fully achieved, the surplus from cost savings is able to cover the shortfall so that financial performance in the net bottom line is maintained. The managerial implications show that the budget has functioned optimally as a performance driver as well as a cost control tool. This research contributes to boutique owners in preparing more precise financial planning and becomes a scientific reference for the development of management accounting studies in the MSME sector in Central Sulawesi.
Co-Authors Abd Majid, M Shabri Abd Majid, M. Sabri Abdul Kahar Abdul Kahar Abdul Rahman Achmad Rusdy Achmad Siddik Thoha Adaniah, Nahdatul Ade Khadijatul Z. Hrp Adel Syesaria Agustin Daole Adlani Hasrun, Muh. Nazri Agung setiawan harahap AH. Hasan Bashori Ahmad Choiri Ahmad Firdaus Lingga Ahmad Fuadi Tanjung Ahmad Royhan Bustomi Ahmad Rusdiaman Ahmad Subagyo Aini Wahyu Ningtyas, Baqiya Alfian, Ian Ali Mahmudi Ali Shodiqin Amelia Fravitasari Todingallo Amin, Mat Amwa, Djauky Ridho Ananda Sakinah Andi Maslan Andi Syarifuddin Anilia Ratnasari, Anilia Anita Annisa Rahmi, Annisa Anwar Fadly Sitepu Aprianoto Aqilah Apritia Parawanza Arainy, Corizon Sinar Ardiantoro, Luki Ari Apryansyah Ari Yuniastuti Arjuna, Kevin Arung Gihna Mayapada Astried Silvanie Atha, Muhammad Alwan atika Ayu Anggraeni, Novia Ayu Wulandari S. Tanjung Azhar, M. Elfi Azhari Akmal Tarigan Balqis, Tsamara Bambang Suwerda, Bambang Basri Bado, Basri Bianca Puspita Riadina Bunga Dwi Fani Ritonga Casmudi Dalimunthe, Maya Oktavia Damayanti, Alfina Dasmo Delima Sari Lubis Derrel Azhar Sugianto Dhian Rosalina, Dhian Dinar, Muhammad Dudung Hidayat Efendi, Imaduddin Bachtiar Ekayanti, Erly Eko Eko Sutrisno, Eko Elifas, Nadia Bimantoro Ellianawati Ely Rudyatmi, Ely Erly Ekayanti Rosyida Erna Pujianti Ernawati Usman Ernawaty Usman Ervina Ery Muthoriq, Ery Fadhel Mohammad Fahira, Adinda Permata Faizah, Secho Nur Fardan Zidane Juniawan Fatchurrahman, M. Fauzan, M. Fauziah Amarani Febrianti, Lola Fela Yudha, Syuhada Femilia Zahra Fera Yuliana Ferzy Ersandy Fitri Susanti Siregar Furaida Khasanah Gilby Sapulette, Shella Gracia Carolina Yusuf Gustini, Sri H.M. Syukri Albani Nasution Hadinugroho, Dwi Lindarto Hafiz Fadhil Harahap, Febri Khairani Harry Irawan Harry Ramza Haryadi HARYONO Hasana, Ani Riani Hasdiansah, Hasdiansah Hasibuan, Zerimah Afgani Hasudungan Hutagalung, Henokh Hendi Hendra Harmain Herlina Hertanto, Edrick Emiliano Sam Heru Subaris Kasjono Heru Subaris Kasjono, Heru Subaris Hidayati, Beti Malia Rahma Holijah, Siti Hutasoit, Ririn Ibnu Fadhil Ramadhan Ilham Pakawaru Imas Ratna Ermawati, Imas Ratna Indradjaja, Daniel Ipin Aripin, Ipin Irawan, Dedeng Irawati Irawati Irlanita Ayuning Tyas Isa Akhlis Iskandar Muda Iskandar Muda Ismul Fakhri Lubis Isnaini Harahap iswanto Ithohirah Harahap Jamaluddin Juliana Nasution Juliana Nasution Kesuma, Leoni Virginia Lorainne Khairul Faiz Batubara Khairunnisa Br. Marpaung Kurniawan, Gita Erlangga Lakoro, Iski Lara Nauly Lubis Latifah Sukmawati Yuniar Lawolo, Aprianus Letsoin, Rizaldy Taslim Pinzon Liana Lilla Puji Lestari Lisdiana Lismawati M Shabri Abd Majid M, A.Pananrangi M. Fauzan M. Shabri Abd. Majid M. Yasir Nasution M. Yasir Nst M.Hakim Sitompul Majid, Shabri Abd Mardiana Ningsih Marliyah Marpaung, Refianda Olivia Febrianti Martin Masni Maulana Fahmi, Yusran Maulana, Irsyad Melia Frastuti Meutia Dewi, Meutia Moh. Ali Mohzana Monika Caramoy Sitorus Mudarman Muhamad Aris Muhamad Yusup Kamal Arkan Muhammad Amin Muhammad Hasan Muhammad Ikbal Abdullah MUHAMMAD ILHAM Muhammad Lathief Ilhamy Nasution Muhammad Primiaji Rialihanto Muhammad Sofian Hadi MUHAMMAD SUBHAN Muhammad Syukri Albani Nasution Muhammad Zainul Haq Muhlisin, Muhammad . 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