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PERANAN ANGGARAN PEI\IDAPATAN DALAM MENUNJANG EFEKTTVITAS PENDAPATAN PADA PT.TIRTA RATNA (soES MERDEKA) BAI{DUNG

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ABSTRAK PERA}{AIY ANGGARAN PEI\DAPATAI\' DALAM MEI\ruNJANG EFEKTTITTAS PEI\IDAPATA}I PADA PT. TIRTA RATNA BAI\DUNG Oleh: AMSALSEMBIRING The intent and purpose of this research is to know the revenue budget, the effectiveness of revenue and the role of budgetrevenue to support the effectiveness ofrevenue in PT. Tirta Ratna (Soes Merdeka) Bandung. The research method used in the writing of this thesis is descriptive method, where the data collecte4 then processed, andyzcd and eventually be concluded. Data collecting method by study documentatioq and then data processed and amlizad with correlation product moment, sipificant test and coeffisient of determination analyze. Based on the researclq it is known that the budget revenue in the PT. Tirta Ratna (Soes Merdeka) Bandrmg have increased from 2006-2010. The results of calculation of the percentage of income on the effectiveness of PT. Tirta Ratna in 2006 and 2010 the effectiveness achieved (ta 2007 amounted to 102.59Vo, 103.03% for the year 2008, the year 2009 amounted to 107.96Yo amLd, 115.68% for the year 2010), while in 2006 the efiectiveness is not achieved. Based on the calculation of product moment correlation coefficient, the obtained correlation coefficient of 0.9559. This indicates a very strong and positive relationship between budget revenue and effectiveness of revenue. Further analysis of the results of the calculation of unknown sigrrificance test tcount> TTable (5.63863> 2353) thus Ho was rejected which means there is a sipificant role in the effectiveness between the budget revenue income. The calculation of the coefficient of determination indicates a role in supportitrg the effectiveness of the revenue budget revenue by 91.38% while the remaining 8.62%o te influenced by other factors outside ofthe study.