#14834
SKRIPSI/JUR.AKUNTANSI/014 TIK A 2021 2021 ISBN:17651037
Subjects: Penelitian
ANALISIS VARIANS BIAYA OPERASIONAL DALAM MENGUKUR EFEKTIVITAS PENGENDALIAN BIAYA OPERASIONAL PADA PERUSAHAAN UMUM DAERAH AIR MINUM (PERUMDAM) TIRTA KENCANA SAMARINDA TAHUN 2018 – 2020 --
TIKA PURNAMASARI / / /SAMARINDA SAMARINDA 2021
Viii; 175 h; ilus; 23 cm Bahasa:IND
ABSTRACT
This study aims to determine the amount of the difference between the
budget for operational costs and realization, and to find out the effectiveness of
control over operational costs at Perumdam Tirta Kencana Samarinda in 2018 -
2020. The type of research conducted is qualitative research using primary data.
Data collection techniques used are observation, interview, and documentation.
The methods used in this study are budget variance analysis and cost control
effectiveness analysis.
The results of the study indicate that Perumdam Tirta Kencana Samarinda
City has been able to regulate and manage the company's operational costs so
that it gets the results of the excess budget. However, if viewed from the value of
the effectiveness of controlling operational costs, research and development cost
items also received poor scores in 2018 and 2019 and depreciation and
amortization costs for non-water plant installations received unfavorable cost
control effectiveness scores in 2019 and 2020.
Keyword: Controlling, Effectiveness, Operational Cost, Variance