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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Casria Sidabalok
Sekolah Tinggi Akuntansi Dan Manajemen Indonesia
Decision Sciences, Operations Research & Management

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Analisis Optimalisasi Anggaran Penjualan dalam Peningkatan Kinerja Perusahaan Amran Hotman Saragih; Asmawati Asmawati; Casria Sidabalok
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v2i2.88

Abstract

Operational budget is a budget to prepare corporate income, where operating budget consists of revenue and expenditure for the company itself mendaptkan a net profit corporation. So also in this study aims to provide an overview of the implementation of the budget as a tool of management control in PDAM Pematangsiantar. The company has established operating budget is quite relevant in accordance with the previous year's evaluation to benchmark maketh ato size for a specified budget. Where the income and expenses incurred in 2011 and 2012 looks a distinguish between the realization set budget. It is caused by the presence of certain programs that have not been fully terlakasna and other factors such as inflation and rising budgetary capacities and volumes that were previously budgeted smaller apparently greater realization. So this led to an increase in budget and affect the realization
Co-Authors Amran Hotman Saragih Asmawati Asmawati