Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Nurhanifah, Risdiani
Unknown Affiliation
Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Budget Analysis As An Effort In Planning And Controlling Project Costs At PT. Kartika Jaya Prakasa Hurriyaturrohman, Hurriyaturrohman; Fitri, Mia Auliatul; Nurhanifah, Risdiani; Bahri, Saepul; Noor Haffitri, Shinta Dewi
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the role of the budget as a tool for planning and controlling project costs at PT Kartika Jaya Prakasa. In the competitive world of construction business, effective budget management is essential to ensure project efficiency and success. This research uses a qualitative descriptive approach with a case study method, which includes interviews, direct observation, and documentation analysis. The results showed that the company had implemented various cost control techniques, such as a budget monitoring system and cost variance analysis, which helped keep expenditures within budget. However, the company faces challenges such as economic uncertainty, limited resources, and resistance to change. Recommendations include increased training, adoption of technology, and development of a supportive corporate culture. With these measures, PT Kartika Jaya Prakasa is expected to improve budget efficiency and achieve better project success in the futur.
Co-Authors Fitri, Mia Auliatul Hurriyaturrohman Hurriyaturrohman Noor Haffitri, Shinta Dewi Saepul Bahri