JURNAL AKUNTANSI DAN KEUANGAN
Vol 1, No 1 (2016)

ANALISIS VARIANS ANGGARAN PENDAPATAN DAN BIAYA (STUDI PADA PD. PASAR KOTA KENDARI)

Mustafa, Santiadji (Unknown)
Anugranita, Dwi Ananda (Unknown)



Article Info

Publish Date
06 Mar 2017

Abstract

AbstractThis study aims to find out the level achievement of the realization of the budget as well as the causes of difference between budget and actual budget in 2014. The data used is the qualitative and quantitative data as well as data source in this research are primary and secondary data. This research is using descriptive analysis by variance analysist  between budgeted and actual revenues and costs. The results of varians analysist showed that Market Local Company Of Kendari City does not reach the budget targets of the budget due to several factors. But in terms of Cost (Expenditure), Market Local company Of Kendari City has been able to improve efficiency and cost effectiveness in operational activities that prove budget realization lower cost than budgeted. Keywords: Budget revenues and costs

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Journal Info

Abbrev

JURNALAKUNTANSIKEUANGAN

Publisher

Subject

Description

Artikel pada Jurnal Akuntansi dan Keuangan merupakan kajian dibidang akuntansi baik pada lingkup pemerintahan maupun sektor privat. Tujuan jurnal ini adalah mempublikasikan hasil riset yang memiliki kontribusi dalam pengembangan ilmu dan profesi akuntansi sehingga dapat memberikan wawasan secara ...