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PERANAN ANGGARAN PENDAPATAN DALAM MENINGKATKAN EFEKTIVITAS PENDAPATAN PADA PT. BINDER INDONESIA, BEKASI

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ABSTRACT THE ROLE OF REVENUE BUDGET IN IMPROVING REVENUE EFFECTIVENESS AT PT. BINDER INDONESIA, BEKASI By: Reni Herawati The author conducted a study with the aimed of this study was to determine the role of revenue budget, revenue effectiveness and the role of revenue budget in improving revenue effectiveness at PT. Binder Indonesia, Bekasi. This research was conducted with descriptive method, in which data was collected, then processed, analyzed, and finally conclude. The data collection was done by research studies documentation, interviews and further data was processed and analyzed using pearson product moment correlation coefficient, test significance and coefficient of determination. Based on research, it was known that the revenue budget was based on a mixed system (Bottom-up and Top-down) that involve multiple parties in the company. Revenue budget in PT. Binder Indonesia had increased from year to year. In the year 2011 amounted to US $ 114,510,000, US $ 122,577,000 in 2012 and in 2013 amounted to US $ 135,854,000. The result of the calculation of the percentage of the effectiveness of revenue at PT. Binder Indonesia in 2011-2013 showed that the budget realization superbly run effectively, because, generally speaking, the average income level of effectiveness was 101.22%. Based on the results of the calculation of pearson product moment correlation coefficient, the correlation coefficient of 0.7241. This indicated a strong and positive relationship between budget revenue with revenue effectiveness. Furthermore, the results of the calculation of unknown significance test tcount > ttable (6.119 > 1.691) thus H0 was rejected and Ha was accepted which means a significant correlation revenue budget in improving the effectiveness of revenue. Calculation of the coefficient of determination (Kd) indicated a contribution of revenue budget in improving the revenue effectiveness of 52.43%, the remaining 47.57% influenced by other factors outside of this research.