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ANALISIS ANGGARAN OPERASIONAL DAN REALISASINYA SEBAGAI ALAT EFISIENSI PADA PT. JASA MARGA (PERSERO) TBK. CABANG JAGORAWI

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ABSTRACT ANALYSIS OPERATIONAL BUDGET AND ITS REALISATION AS THE INSTRUMENT TO SUPPORT EFFICIENCY AT PT. JASA MARGA (PERSERO) TBK. JAGORAWI BRANCHES By : Maria Tika Ferida The purpose of this research is to determine the extent of the role of the operational budget to support the efficiency of the company. How is the operational budget, and how the realization of the operational budget, to determine the extent of the role of the operational budget to support efficiency at PT. Jasa Marga (Persero) Tbk. Jagorawi Branches. The method of this research is descriptive analytical method. This method aims to provide an overview of the actual state of the company, where the data of the actual circumstances are collected, compiled, processed, analyzed and at the end conclusions are made in order to provide a pure overview of the object under the research. The data was obtained through direct observation in the company that researched. Based on the result of the researches, PT. Jasa Marga (Persero) Tbk. Branch Jagorawi basically has applied the aplication of operating budget. This can be seen with the procedures and the processes of planning, actuating, and controlling the operational budgets that set by the company, also the stages to achieve the efficiency of the company. However, its implementation is not optimal yet, it can be seen from the unfavorable variances which causes the value of the efficiency of the company is reduced. Thus it can be said that the operational budget that applied adequately and appropriately can support the implementation of the efficiency of the company. Key words : Operational budget, Efficiency