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All Journal SJEE (Scientific Journals of Economic Education)
Lidya Primta Surbakti
Master's Program in Accounting, FEBIS, UPN Veteran Jakarta
Economics, Econometrics & Finance Education Other

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Evaluasi Kinerja Anggaran Operasional pada PT. Jakarta Bahagia Periode 2023-2025 Kemal Muhammad; Ali Tafriji Biswan; Lidya Primta Surbakti
SJEE (Scientific Journals of Economic Education) Vol 10, No 2 (2026): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/sjee.v10i2.441

Abstract

This study aims to evaluate the operational budget performance (OPEX) of PT. Jakarta Bahagia (a pseudonym) during the 2020–2024 period as part of efforts to improve budget management effectiveness and accountability in the use of public funds. The evaluation was conducted due to significant discrepancies between budget plans and actual realizations across several operational cost components. A descriptive qualitative approach was applied by analyzing internal documents such as the annual budget (RKA), budget realization reports, and Management Reports. The findings indicate an over-budget condition in 2023 and under-budget conditions in 2024–2025, with the largest variances occurring in personnel expenses, maintenance costs, professional services, and miscellaneous expenses. Contributing factors include inaccurate planning, changes in operational strategy, and accounting misclassification. These findings highlight the importance of improving budgeting accuracy and strengthening budgetary control to enhance operational efficiency and promote more accountable governance within PT. Jakarta Bahagia (a pseudonym).
Co-Authors Ali Tafriji Biswan Kemal Muhammad