ANALISIS ANGGARAN PENJUALAN SEBAGAI ALAT PERENCANAAN LABA PADA PT WAHANA PERSADA KARTON PALEMBANG
DOI:
https://doi.org/10.36982/jiegmk.v8i1.301Abstract
This thesis is entitled "Analysis of Sales Budget as Planning Tool of Profit in PT Wahana Persada Karton Palembang". PT Wahana Persada Karton Palembang is a company engaged in the sale of boxes. To obtain the data, the author used data collection methods such as interviews, documentation and library research related to the problems that occured. Based on the results of the analysis conducted, the company implemented a top-down system (Authoritarian) in performing the procedure of preparing the salesman budget from the data of the previous year's salesman realization, so the company has not made a good budget preparation as a tool of profit planning. The author proposed recommendations to companies to consider using forecasting sales the quadratic method of preparation of the sales budget. By using this method the company can see how much sales targets to be achieved in the period to come and to know the factors causing the difference between sales budget with its realization.
Keywords: Forecasting  Sales, Sales Budgeting, Profit Planning
References
Fadli, M. 2012. Analisis Prosedur dan Varians Anggaran Penjualan pada CV. Agung Jaya Art. Jurnal POLTEK PalComTech Palembang. Hal: 1-8.
Ikatan Akuntan Indonesia (IAI). 2009. Standar Akuntansi Keuangan. Selemba Empat. Jakarta.
Jamiyla, Bernika Ifada Putri Nz dan Endah Meiria. 2016. Analisis Tingkat Efisiensi Penggunaan Keuangan Ditinjau Dari Rasio Anggaran Pendapatan dan Belanja Daerah Pada Kantor Kecamatan Kalidoni Palembang 2012-2014. Jurnal Ilmiah Ekonomi Global Masa Kini Volume 07 No.01 Desember 2016. Hal 1-7.
K.Shim Jae dan G.Siegel Joel. 2010. Budgeting Pedoman Lengkap Langkah-Langkah Penganggaran. diterjemahkan oleh Julius Mulyadi, Neneng Natalia. Erlangga. Jakarta.
Mulyadi. 2010. Akuntansi Biaya.Unit Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN. Yogyakarta.
Nafarin, M. 2012. Penganggaran Rencana Kerja Perusahaan. Salemba Empat. Jakarta.
Nz, Bernika Ifada Putri, Jamiyla, dan Endah Meiria. 2015. Analisis Anggaran Pendapatan dan Belanja Daerah Pada Kantor Kecamatan Kalidoni Palembang 2012-2014. Jurnal Ilmiah Ekonomi Global Masa Kini Volume 06 No.01 Juli 2015. Hal 1-6.
Pratiwi, Trie Sartika. 2016. Pengujian Antesedent dari Niat Pengguna Internet dalam Keputusan Bertransaksi Menggunakan E-Commerce. Jurnal Ilmiah Ekonomi Global Masa Kini Volume 7 No.01 Desember 2016. Hal 1-8.
Rudianto.2009. Penganggaran. Erlangga. Jakarta.
Downloads
Published
How to Cite
Issue
Section
License
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Â
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
Â
LP2M Indo Global Mandiri University has the right to multiply and distribute the article and every author is not allowed to publish the same article that has been published in this journal.
Abstract views: 5156
/ PDF downloads: 9664
