ANALISIS ANGGARAN PENJUALAN SEBAGAI ALAT PERENCANAAN LABA PADA PT WAHANA PERSADA KARTON PALEMBANG

Penulis

  • Dessi Kurniawati Indo Global Mandiri University
  • Jamiyla Jamiyla Indo Global Mandiri University
  • Trie Sartika Pratiwi Indo Global Mandiri University

DOI:

https://doi.org/10.36982/jiegmk.v8i1.301

Abstrak

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

Biografi Penulis

Dessi Kurniawati, Indo Global Mandiri University

Program Studi Akuntansi

Jamiyla Jamiyla, Indo Global Mandiri University

Program Studi Akuntansi

Trie Sartika Pratiwi, Indo Global Mandiri University

Program Studi Akuntansi

Referensi

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K.Shim Jae dan G.Siegel Joel. 2010. Budgeting Pedoman Lengkap Langkah-Langkah Penganggaran. diterjemahkan oleh Julius Mulyadi, Neneng Natalia. Erlangga. Jakarta.

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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.

Unduhan

Diterbitkan

2018-01-06

Cara Mengutip

Kurniawati, D., Jamiyla, J., & Pratiwi, T. S. (2018). ANALISIS ANGGARAN PENJUALAN SEBAGAI ALAT PERENCANAAN LABA PADA PT WAHANA PERSADA KARTON PALEMBANG. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(1), 61–66. https://doi.org/10.36982/jiegmk.v8i1.301

Terbitan

Vol 8 No 1

Bagian

Articles

Lisensi

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