Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Vol 3 No 2 (2024): DESEMBER

Budget Analysis As An Effort In Planning And Controlling Project Costs At PT. Kartika Jaya Prakasa

Hurriyaturrohman, Hurriyaturrohman (Unknown)
Fitri, Mia Auliatul (Unknown)
Nurhanifah, Risdiani (Unknown)
Bahri, Saepul (Unknown)
Noor Haffitri, Shinta Dewi (Unknown)



Article Info

Publish Date
31 Dec 2024

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.

Copyrights © 2024






Journal Info

Abbrev

JHARMONI

Publisher

Subject

Education

Description

Jurnal HARMONI: Journal of Accounting and Finance is published by Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor. It is published twice a year on May and December. Jurnal HARMONI papers in the field of accounting and finance that give a contribution to the ...