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Journal : Innovative: Journal Of Social Science Research

Analisis Efisiensi Dan Efektivitas Anggaran Penjualan Agung Muslim, Muhammad; Jumady, Edy; Fajriah, Yana
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16533

Abstract

This research aims to find out the effectiveness and efficiency of the sales budget for palm oil plantations in one of the State-Owned Enterprises (BUMN), namely PTPN 1 Regional 8. This research uses a descriptive analysis method. The data collection technique in this research uses two types of primary data and secondary data to calculate effectiveness and efficiency and to obtain phenomena that occur in the field in the period 2019 to 2023. The descriptive analysis method can be carried out with a quantitative approach in the form of data collection and measurement in the form of numbers. Data shows that the palm oil plantation sales budget to effectiveness ratio varies every year. In 2019, the effectiveness ratio showed that the category was ineffective because the figure was below 60 percent. However, in 2020 there was an increase in the effectiveness ratio above 100 percent. But in total from 2019 to 2023 the ratio is less effective. Data obtained through calculations between the volume of sales costs and the sales budget for that year. Meanwhile, for efficiency data shows the efficiency ratio also varies from year to year. However, the total for 2019 to 2023 shows a fairly efficient ratio. The efficiency ratio is obtained by calculating total production costs with total sales volume. One of the factors that influences the ratio score is due to changes in policies related to the sale of oil palm plantation products.
Co-Authors Abdul Syukur Agung Muslim, Muhammad Akob, Muh Akob, Rezki Arianty Alhayra, Abdul Rauf Andi Dahrul Andi Sulfati Anggraini, Yaisa Ardiansyah Halim Ardiansyah Halim Arianti, Rezky Arwinni Ratu Masturahman H Asbar, Muh Azis, Andi Baithar, Nurul Azizah Bungatang Bungatang Bungatang T Dahniyar Daud Dharmawati Djaharuddin Dharmawaty Djaharuddin Djaharuddin, Dharmawaty Edy Jumady eldi Eldi Eldi Eldi, Eldi Erniwati Madya H. Syamsul Ridjal Halik, Syahrul Halim, Ardiansyah Hamiddin, Irwan Nur Hardiani . Hasbiyadi Hasbiyadi Hasbiyadi Hasbiyadi Hasbiyadi, Hasbiyadi Hasrullah Liong Misi Hatta, Sukarno Heslina, Heslina Idris, Rabiatun iedil iedil Iedil, Iedil Irwan Irwan Jayam, Ilham Jumiati Jumiati Ketut Asteri LAUNTU, ANSIR M.Irwan N.H Magdalena Supranda Makkira Mangarengi, Muhammad Yusuf Mangerangi, Muhammad Nur Alamsyah Mappamiring Mappamiring Mappamiring Marla Mahodim Mispa, Sitti Mokhtar, Susiana Muchtar, Susiana Muh. Akob Muh. Ma’ruf Idris Muh. Syafruddin Muhammad Irwan Nur Hamiddin Muhammad Tafsir Muhammad Tafsir Muis, Nurhasni Nasrianto Nasrianto Nasrul, Rezki Nur Fatma Nur Naninsih Nur Syamsu Nurhasni Muis Ola, Tenri Puspita Ratnaningsih Qiftih, Kurniah Mariatul R, Rini Rabihatun Idris Rabihatun Idris Renaldi, Syiar Rezki Arianty Akob Ridjal, Syamsul Risma Yanti Rizky Rifandi Rumianti, Chaerunnisa Rurum, Dasrum Rusli Djunaid Rusni S. Sahabuddin Saputra, Ade Cahya Prandy Sitti Mispa Sohilauw, Muhammad Irfai Sri Ayu Nuramalia Kaharuddin Sri Wahyuningsih Sufiati Sufiati Sukarno Hatta Sulfati, Andi Supranda, Magdalena Susiana Muchtar Syafruddin, Muh. Syamsul Alam Syamsul Alam, Syamsul Syamsul Ridjal Syamsul Rijal Tafsir, Muhammad Tangngisalu, Jannati Tangngisulu, Jannati Tenri Ola Themba, Orfyanny Syahreffy Wahyudi Wahyudi Yaisa Anggraini Yanti, Risma Yudi Akhmad Sadeli