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PERANAN ANGGARAN PENJUALAN SEBAGAI ALAT BANTU MANAJEMEN DALAM MENINGKATKAN EFEKTIVITAS PENJUALAN PADA PT. ASIA PACIFIC FIBERS, TBK KARAWANG

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ABSTRACT THE ROLE OF SALES BUDGET AS MANAGEMENT TOOL IN IMPROVING SALES EFFECTIVENESS AT PT. ASIA PACIFIC FIBERS TBK KARAWANG By: Elisabeth Octavia This research was conducted to know the role of the sales budget as a management tool in improving sales effectiveness at PT. Asia Pacific Fibers, Tbk Karawang. The methods used in this research was descriptive method. Data obtained from companies using the formula’s effectiveness to determine the effectiveness of the sales. The data was also processed in statistical analysis using the formula “pearson product moment” in the analysis of the correlation coefficient, coefficient of determination, a significant test, and regression analysis. In the preparation of the budget sales PT. Asia Pacific Fibers, Tbk Karawang using a mixed system (Top down-Buttom up) that included all levels of management. Budget sales at PT. Asia Pacific Fibers, Tbk Karawang has fluctuated. In 2011 amounting to US$ 131,459, year 2012 for US$ 150,462 and 2013 US$ 142,204. The effectiveness of the domestic sales of the product staple fibre was effective can be seen from the average level of sales effectiveness i.e. amounting to 170%. The achievement also effective every year, in 2011 amounting to 180%, the year 2012 by 157%, 2013 amounting to 175%, and achievement of each month were also effective. Based on the result of the statistical analysis using pearson product moment correlation coefficient was obtained, (r) = -0.64, which means that the relationship between selling budget with sales effectiveness was strong and negative. A test of the hypothesis that did show that tcalculated = -5.83 and ttable = -2.032 with α = 5% and (n-2), without regard to sign then 5.83 > 2.032. Therefore tcalculated > ttable means Ho was rejected and Ha was accepted which means there was the significant relationship between the sales budget and sales effectiveness. Kd = 41% means that a given contribution budget sales against the effectiveness of sales by 41%, the remaining 59% influenced by factors other than this research. From the regression analysis were obtained the equations Y = 348.42 – 0.000015X, meaning that the effectiveness of sales of US$ 348.42 will remain despite the sales budget had no value or was equal to zero (0), and if the budget was increased sales of US$ 1 then the effectiveness of the sales decreased by 0.000015%.