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All Journal Jurnal Ilmiah Manajemen Dan Kewirausahaan
Talul Alkhandari
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Economics, Econometrics & Finance

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Penggunaan Analisis Anggaran sebagai Alat Perencanaan dan Pengendalian Keuangan dalam Perusahaan Purwanti Purwanti; Talul Alkhandari; Indah Ayu Angraeni; Shafa Naswa Intinsa
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4692

Abstract

Budget analysis functions as a strategic tool for planning and controlling corporate finances. Using a literature review with a qualitative descriptive approach, the analysis demonstrates that budgeting supports systematic financial planning, efficient resource allocation, and budget realization monitoring through variance analysis. Proper budget implementation encourages cost efficiency and the achievement of financial objectives. Successful budget management depends on inclusive participation, accurate estimation, internal control systems, and adequate information technology support.
Co-Authors Indah Ayu Angraeni PURWANTI PURWANTI Shafa Naswa Intinsa