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Jurnal Budgeting
Published by Politeknik Negeri Medan
ISSN : -     EISSN : 27766721     DOI : 10.51510/budgeting
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences
Jurnal Budgeting is an electronic scientific journal that is published online every six months. This journal aims to improve the quality of science and channel the interest in sharing and disseminating knowledge to scholars, students, practitioners, and observers of science in the field of Business. management and accounting. Budgeting journals accept study results and research articles that have not been published in other media. is published every six months every May and November by the Department of Accounting in collaboration with Pusat Penelitian dan Pengabdian Masyarakat (P3M) of Politeknik Negeri Medan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 40 Documents
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ANALISIS KEBANGKRUTAN ALTMAN Z-SCORE MODIFIKASI PT BLUE BIRD TBK Waldani, Anggi Jumiafitri; Aulia, Putri; Nurlinda
Jurnal Budgeting Vol. 4 No. 2 (2023): Edisi November
Publisher : Politeknik Negeri Medan

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Abstract

This study aims to analyze the financial condition of the Blue Bird Tbk company for 2018 - 2022 using the Altman Z-Score Bankruptcy Prediction Analysis with a modified formula. The data analyzed is secondary data in the form of company financial report data for 2018 - 2022. The type of research used is descriptive research with a quantitative approach and documentation data collection. The research results show that in the Modified Altman Z-Score, PT Blue Bird Tbk for 2018 - 2022 is predicted to be Non Financial Distress, this indicates that there are no financial difficulties faced by the company.
PENGARUH HARGA, LABELISASI HALAL, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN ROTI KACANG HJ. ELIYA LUBIS DI KOTA TEBING TINGGI Nasution, Anriza Witi; Auliah, Dina; Wathan, Hubbul
Jurnal Budgeting Vol. 5 No. 2 (2024): Edisi November
Publisher : Politeknik Negeri Medan

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Abstract

This study was conducted to determine the effect of price, halal labeling and product quality on purchasing decisions. This study uses independent variables, namely price, halal labeling and product quality and dependent variables, namely purchasing decisions. Primary data used in the study were obtained from questionnaires that had been distributed to consumers of Roti Kacang Hj Eliya Lubis with a sample size of 101 respondents. This study uses a quantitative method using a Likert scale. Data analysis techniques use multiple linear regression, partial test (t test), simultaneous test (F test), determination test (R2) and autocorrelation test with a significance level of 5% (α = 0.05) which are processed using SPSS 25. The results of the partial test that has been carried out indicate that the variables price, halal labeling and quality partially have a significant effect on purchasing decisions. The variables price, halal labeling and product quality simultaneously have a significant effect on purchasing decisions
ANALYSIS OF LIQUIDITY RATIO IN MEASURING FINANCIAL PERFORMANCE PT AIR ASIA INDONESIA Tbk Purba, Arlina
Jurnal Budgeting Vol. 6 No. 1 (2025): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

This study aims to determine the financial performance of PT AirAsia Indonesia Tbk through the liquidity ratio for the period 2016-2024. The object of this study is PT AirAsia Indonesia Tbk. The report analyzed is the Financial Position Report of PT AirAsia Indonesia Tbk for the period 2016 to 2024. The data collection technique used is the documentation and literature technique. The data analysis technique used is the liquidity ratio, namely the Current Ratio, Quick Ratio and Cash Ratio. The processed data is then analyzed using Descriptive Analysis. The results of the study indicate that the Liquidity Ratio of PT AirAsia Indonesia Tbk for the period 2016-2024 is measured from the current ratio, quick ratio and cash ratio is in a "less good" financial performance condition. This is due to the increase in current debt every year, indicating that the company has not been able to meet its short-term obligations when they fall due.
PENGARUH KENAIKAN TARIF PPN TERHADAP PENJUALAN PADA PT GRUTI LESTARI PRATAMA Susilawati; Nasution, Frida Yasmine
Jurnal Budgeting Vol. 6 No. 1 (2025): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

ABSTRACT . This study aims to determine whether there is an effect of increasing the Value Added Tax rate from 10% to 11% on sales. The data used is qualitative data in the form of interview results with the Head of Taxation at PT Gruti Lestari Pratama and sales data from October 2021 to December 2022. The data collection techniques used were interviews and documentation. The collected data were then processed using the t-test and analyzed using the descriptive analysis method. The results of the research and discussion that have been conducted indicate that the factors that influence the sales of PT Gruti Lestari Pratama are government policies in this case including tax rates, global economic conditions that can affect prices and demand, socio-economic changes in society, intense competitive environment, company production capacity and appropriate and competitive pricing policies. There is a difference in sales levels before and after the increase in VAT rates.
INOVASI TEKNOLOGI DAN DAMPAKNYA TERHADAP MANAJEMEN BUDGETING DI INSTITUSI PERBANKAN Anwar, Saeful; Huzaimah
Jurnal Budgeting Vol. 6 No. 1 (2025): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

This study explores the impact of technological innovation on budgeting management in banking institutions. In the digital era, the development of information and communication technology has brought significant changes in the way banks operate and plan budgets. Through a literature study approach, this study identifies various technological innovations, such as cloud-based data management systems, big data analytics, and process automation, which have improved efficiency, accuracy, and transparency in the budgeting process. Although these innovations offer many benefits, challenges such as data security, employee training needs, and changes in organizational culture remain major concerns. This study concludes that in order to optimally utilize technology, banking institutions need to develop a comprehensive strategy that focuses not only on the application of technology, but also on managerial aspects and organizational culture.
ANALISIS POTENSI EKONOMI DESA DAN PROSPEK PENGEMBANGANNYA MELALUI SISTEM INFORMASI PEMETAAN POTENSI DESA (SIPENA) Jantianus, Jantianus; Khairul; Naibaho, Dameria; Indahwati, Rini; Tambun, Rosmaida
Jurnal Budgeting Vol. 6 No. 1 (2025): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

In improving the economy of rural communities, it is necessary to map the available economic potential. Primary data collection on the economic potential of the village, namely in Nangbelawan, is carried out by interviewing partners, directly reviewing the available potential. From all the data and information collected in the integration in a website system: pesikap-nangbelawan.com. Information needed by users about the economic potential of the village can be obtained, including, agriculture, animal husbandry, fisheries, tourism, and liquid organic fertilizer. Natural resources that are quite fertile, sufficient rainfall, easy marketing of agricultural products, potential sources of labor are the strengths of the Nangbelawan village, but human resources are still very weak in utilizing the available potential. The economic potential that is the mainstay in the Nangbelawan village is carrot farming and cattle farming. The potential for livestock farming is very supportive because carrot agricultural waste can be used for cattle feed. By mapping the economic potential of the village through the pesikap-nangbelawan.com website, the development of the village economy that can be developed can be explored. In the future, this research will be developed so that the pesikap-nangbelawan.com website can be used as a patron for every village in North Sumatra in exploring and developing the economic potential of each village. Keywords: mapping, potential, information, development
ANALISIS DESKRIPTIF CAPITAL EXPENDITURE DAN DAMPAKNYA TERHADAP PROFITABILITAS PT UNITED TRACTORS TBK TAHUN 2020–2024 Nasution, Syarifuddin Hz; Novizar, Amelia
Jurnal Budgeting Vol. 6 No. 1 (2025): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

This study investigates the trends and interrelationship between Capital Expenditure (CapEx) and corporate profitability at PT United Tractors Tbk over the 2020–2024 period. Capital Expenditure represents long-term strategic investments in tangible fixed assets, while profitability is assessed through net income as a core indicator of financial performance. Employing a quantitative descriptive methodology, this research utilizes secondary data sourced from audited annual reports, official corporate publications, and regulatory disclosures. The empirical findings reveal considerable fluctuations in both CapEx and profitability during the observed period. The early years (2020–2021) were marked by investment conservatism due to macroeconomic uncertainty stemming from the COVID-19 pandemic, despite notable improvements in profitability. A substantial escalation in both CapEx and net income was observed in 2022, suggesting that capital investment began to yield positive operational outcomes. However, the subsequent years (2023–2024) exhibit a decoupling of this relationship, with rising or sustained CapEx levels accompanied by a decline in profitability, highlighting the lagged and potentially nonlinear nature of CapEx returns. These results underscore the critical importance of aligning investment strategies with operational efficiency and return realization timelines. The study concludes that while CapEx is essential to driving long-term growth and competitiveness, its contribution to profitability is contingent upon rigorous planning, execution, and post-investment evaluation. The insights derived may offer valuable implications for managerial decision-making, investor assessment, and future academic inquiry into capital allocation efficacy.  
PENGARUH EFISIENSI MODAL KERJA DAN PERTUMBUHAN PENDAPATAN TERHADAP PROFITABILITAS PT ASTRA OTOPARTS TBK TAHUN 2020-2024 Pulungan, Mutiara
Jurnal Budgeting Vol. 6 No. 1 (2025): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

This research analyzes the influence of working capital efficiency and revenue growth on the profitability of PT Astra Otoparts Tbk during the period 2020 to 2024. Utilizing a quantitative descriptive approach , this study aims to map the trends and dynamics among these three variables. Secondary data was obtained from the company's annual financial reports published by the Indonesia Stock Exchange (BEI). Working capital efficiency is measured by the Cash Conversion Cycle (CCC) , revenue growth by the percentage increase in the company's net sales , and profitability by net income The analysis results indicate that in 2020, the company experienced a significant net loss , coinciding with the lowest working capital efficiency (longest cash conversion cycle) and a sharp revenue contraction , suggesting a direct correlation between decreased working capital efficiency, revenue, and profitability. The dramatic recovery in profitability in 2021 and 2022 was supported by an increase in working capital efficiency (shorter cash conversion cycle) and strong revenue growth. However, in 2023 and 2024, despite a slight decrease in working capital efficiency and a slowdown in revenue growth , the company's profitability continued to increase and reached its highest point. This indicates that, in addition to working capital efficiency and revenue growth, other factors such as stricter cost management, operational optimization, or pricing strategies also played a crucial role in supporting profitability. This research confirms that working capital efficiency and revenue growth are important factors affecting the profitability of PT Astra Otoparts Tbk, but this relationship is complex and influenced by various other internal factors.
ANALISIS PENILAIAN KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KARO Naibaho, Dameria; Simbolon, Bernadetta Anita Jerry; Simanjuntak, Darmawati
Jurnal Budgeting Vol. 6 No. 1 (2025): Edisi Mei
Publisher : Politeknik Negeri Medan

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This study aims to analyze the financial performance of the Karo Regency Government by using the Regional Financial Independence Ratio, Effectiveness Ratio of Regional Original Income, Regional Financial Efficiency Ratio, Harmony Ratio. This research method is a descriptive, qualitative method, with a population of the Karo Regency local government in 2019-2020. The data needed is the 2016-2020 Karo Regency Government Financial Report which was collected using documentation techniques. The test results show that the Financial Performance of the Karo Regency Government is quite good, we can see from the Independence Ratio, Effectiveness Ratio, Efficiency Ratio, and Harmony Ratio
Kontribusi Struktur Aset Terhadap Kebijakan Hutang Rizki Arvi Yunita; Abdul Haris
Jurnal Budgeting Vol. 6 No. 2 (2025): Edisi November
Publisher : Politeknik Negeri Medan

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Abstract

Penelitian ini bertujuan menganalisis pengaruh struktur aset terhadap kebijakan hutang pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2024, dengan fokus pada hubungan antara fixed asset to total asset ratio dan debt to equity ratio. Metode penelitian menggunakan analisis regresi linier sederhana dengan pendekatan kuantitatif, dimana sampel diambil secara purposive sampling dari 7 perusahaan farmasi yang memenuhi kriteria kelengkapan data laporan keuangan selama periode penelitian. Hasil analisis menunjukkan bahwa struktur aset tidak berpengaruh signifikan terhadap kebijakan hutang (β=-0.089; p=0.574>0.05), meskipun memiliki hubungan negatif. Temuan ini diperkuat oleh analisis laporan keuangan yang mengungkap bahwa perusahaan farmasi cenderung lebih dipengaruhi oleh faktor profitabilitas (ROE) dan likuiditas (cash ratio) dalam menentukan kebijakan pendanaan, sesuai dengan teori pecking order. Implikasi penelitian ini menunjukkan perlunya pertimbangan faktor non-aset dalam pengambilan keputusan pendanaan di sektor farmasi, serta memberikan dasar bagi penelitian selanjutnya untuk mengeksplorasi variabel moderasi seperti intensitas R&D atau kebijakan dividen.

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