Peranan Anggaran Biaya Operasional Sebagai Alat Pengendalian Kinerja Manajerial Pada PT. Trans Multi Cargo

Alfin Nathanael; Linda Hetri Suriyanti

doi:10.55606/jaemb.v5i3.8019

Authors

Alfin Nathanael Universitas Muhammadiyah Riau
Linda Hetri Suriyanti Universitas Muhammadiyah Riau

DOI:

https://doi.org/10.55606/jaemb.v5i3.8019

Keywords:

Operational Cost Budget, Management Control, Managerial Performance, Budget Planning

Abstract

This study uses a quantitative approach with a survey method. The study population is all managers and supervisors of PT. Trans Multi Cargo who are involved in the operational cost budgeting process, totaling 30 people. The sampling technique uses total sampling (census) so that the entire population becomes the research sample. The data analysis technique uses descriptive analysis and multiple linear regression analysis with the help of SPSS software. The research findings indicate that the operational cost budget has a strategic role as a managerial performance control tool. Comprehensive budget planning, consistent implementation, strict supervision, and continuous evaluation have been proven to significantly improve managerial performance. The results are in line with management control theory which emphasizes the importance of the budget system in achieving organizational goals. The managerial implications of this study are the need for PT. Trans Multi Cargo to continue strengthening the budgeting system as a control tool by improving the quality of budget planning through more in-depth analysis, improving the budget implementation system with better coordination between divisions, optimizing the budget control system through more intensive monitoring, and developing a more comprehensive budget evaluation system for continuous improvement.

References

Ajib, M., Mahiri, M., Lutfiah, H., Afifah, N., & Sodiq, A. (2023). Jurnal Manajemen Bisnis. 12(2), 82–88.

Andari, Nat, Y. S., & Lubis, A. W. (2022). Analisis Perencanaan dan Pengawasan Biaya Operasional PT. Gruti Lestari Pratama. Journal Islamic Accounting Competency, 2(1), 44–57.

Bawang, R. M., Herdi, H., & Rangga, Y. D. P. (2023). Analisis Penerapan Akuntansi Pertanggungjawaban Dengan Anggaran Sebagai Alat Pengendalian Biaya Pada Pintar Asia Swalayan Maumere. Populer: Jurnal Penelitian Mahasiswa, 2(3), 123–133. https://doi.org/10.58192/populer.v2i3.1198

Bhavana, P. T., & Gemilang, M. (2021). DALAM MENINGKATKAN LABA PERUSAHAAN.

Christalia Sarah, & Sembiring, E. E. (2022). Evaluasi Peranan Anggaran Biaya Operasional sebagai Alat Pengendalian Manajemen (Studi Kasus pada PD Lima Motor Garut). Indonesian Accounting Literacy Journal, 2(1), 12–25. https://doi.org/10.35313/ialj.v2i1.3175

Herawati. (2018). ANALISIS PERENCANAAN DAN PENGAWASAN BIAYA OPERASIONAL PADA PT. SOCFIN INDONESIA PERKEBUNAN TANAH GAMBUS KEC. LIMA PULUH KAB. BATUBARA. Retrieved from http://repository.uinsu.ac.id/5656/1/SKRIPSI.pdf

Irman, M., Lidya Samosir, T., & Hetri Suryani, L. (2020). Operational Cost Budget Analysis As a Tool of Planning and Controlling in Increasing Profit of Pt. Kimia Farma Trading and Distribution Pekanbaru. Jurnal Ilmiah Akuntansi, 4(1), 68–79. Retrieved from http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index

Kaharti, E. (2019). Evaluasi Prosedur Penyusunan Anggaran dan Penetapan Anggaran. JURNAL ILMIAH AKUNTANSI DAN KEUANGAN, 8(2), 1–6.

Kusuma, D. T., Sahara, K., & Rahayu, P. (2022). ANALISIS ANGGARAN BIAYA OPERASIONAL TERHADAP PENGENDALIAN KINERJA MANAJERIAL GUNA MENINGKATKAN SISA HASIL USAHA (SHU) (Studi Kasus Pada Koperasi Langgeng Mulyo Ngancar). JCA (Jurnal Cendekia Akuntansi), 3(2), 59. https://doi.org/10.32503/akuntansi.v3i2.3003

Lestari, W., & Permana, D. B. (2017). AKUNTANSI BIAYA DALAM PERSPEKTIF MANAJERIAL. Depok: PT. RajaGrafindo Persada.

Lisal, A., Widayanti, A., & Karismariyanti, M. (2018). Sistem Informasi Perencanaan Dan Evaluasi Anggaran Biaya Produksi Menggunakan Pendekatan Metode Activity Based Budgeting. Operations Excellence: Journal of Applied Industrial Engineering, 10(3), 219. https://doi.org/10.22441/oe.v10.3.2018.002

NASUTION, M. H. A. (2022). Peranan Anggaran Dalam Meningkatkan Pengawasan Biaya Operasi Pada Pt. Harun Nauli Medan. Juripol, 5(2), 49–59. https://doi.org/10.33395/juripol.v5i2.11688

Novalina, E., Anita, E., & Agusriandi, A. (2023). Pengaruh Anggaran Biaya Operasional dan Anggaran Pendapatan terhadap Kinerja Keuangan pada Pt. Sinar Mas Smart Tbk. Manajemen Keuangan Syariah, 3(1), 8–20. https://doi.org/10.30631/makesya.v3i1.1718

Nuzulia, A. (2018). Teori Kontinjensi, Sistem Pengendalian Manajemen Dan Outcomes Perusahaan. Angewandte Chemie International Edition, 6(11), 951–952., 4, 5–24.

Putra, G. S. A., Pasupati, B., & Larasdiputra, G. D. (2023). Dampak Ketidakpastian Lingkungan pada Efektivitas Sistem Informasi Akuntansi Manajemen dalam Meningkatkan Kinerja Manajerial. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 14(03), 666–677. https://doi.org/10.23887/jimat.v14i03.66340

Putra, I. M. (2018). BUKU AKUNTANSI BIAYA. Yogyakarta.

Rayburn, G. L. (1999). Buku AKUNTANSI BIAYA DENGAN MENGGUNAKAN PENDEKATAN MANAJEMEN BIAYAitle. Jakarta: PT. Gelora Aksara Pratama.

Setiawan, T., Alhajat, Munir, M., Rachmadi, A. G., Novianto, M. W., & Tanjung, I. (2024). Kekerasan dan Geng: Diskurus Lemahnya Kontrol Sosial di Kalangan Remaja. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 3(3), 584–589.

Tangkuman, S. J. (2025). Prosedur anggaran biaya operasional sebagai alat pengendalian laba pada PT. Bank SULUT GO KCP Ranotana Anjeli Raysa Tuyu. https://doi.org/10.58784/mbkk.339

Terry, G. R., & Rue, L. W. (2019). DASAR-DASAR MANAJEMEN. Jakarta: PT. Pejagan Pemalang.