ANALISIS EFEKTIVITAS PENJUALAN BAHAN BAKAR MINYAK DALAM PENCAPAIAN TARGET ANGGARAN PENJUALAN PADA PT. PERTAMINA (PERSERO) MARKETING OPERATION REGION II

Ardhea Helmalia Alfitri (Prodi Akuntansi, Fakultas Ekonomi & Bisnis, Universitas PGRI Palembang)
Jusmani Jusmani (Prodi Akuntansi, Fakultas Ekonomi & Bisnis, Universitas PGRI Palembang)
Rismansyah Rismansyah (Prodi Akuntansi, Fakultas Ekonomi & Bisnis, Universitas PGRI Palembang)

Journal of Management - Small and Medium Enterprises (SME's)
Vol 16 No 1 (2023): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)

This study aims to determine the analysis of the effectiveness of fuel oil sales in achieving the sales budget target. The data collection techniques in this study are documentation and interviews. The data analysis techniques are descriptive qualitative analysis and quantitative analysis. The data used in this study are secondary and primary. Based on the results of the study, the effectiveness of Pertalite fuel oil sales in 2018, 2019, 2020, and 2021 is in the highly effective category and the effectiveness of Pertamax fuel sales in 2018 and 2019 is in the ineffective category but in 2020 and 2021 it is in the highly effective category. So it can be seen that sales effectiveness affects the success or failure of a company in achieving its targets and objectives. Keywords: Effectiveness; Target Achievement; Sales Budget; Fuel Oil