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All Journal Manajemen Bisnis dan Keuangan Korporat
Tuyu, Anjeli Raysa
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Economics, Econometrics & Finance Social Sciences

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Prosedur anggaran biaya operasional sebagai alat pengendalian laba pada PT. Bank SULUT GO KCP Ranotana Tuyu, Anjeli Raysa; Sabijono, Harijanto; Tangkuman, Steven J.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.339

Abstract

The banking sector is vital to a country's economic growth. Effective profit control is essential for improving profitability and ensuring business sustainability. The study will examine the procedures for preparing operating cost budgets as a tool for profit control at PT Bank SulutGo KCP Ranotana. We used a descriptive qualitative method, focusing on the budgeting process in relation to profit control mechanisms. The results indicate that: Budgets are prepared several months before the fiscal year begins to ensure readiness. Superiors prepare and communicate the budget for each period to employees. There is a negotiation process in budget preparation. Budget supervision ensures financial management aligns with established plans and objectives. The budgeting approach is mixed, initiated by superiors and finalized by subordinates. Decision-making remains with the superiors, while employees provide input. The budgeting process follows a top-down budgeting model. The findings show that PT Bank SulutGo uses its operational budgeting as a centralised profit control tool.
Co-Authors Harijanto Sabijono Steven J. Tangkuman