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PERANAN AI{GGARAN PENDAPATAI\I SEBAGI ALAT BAIYTU MANAJEMEN DALAM PENGENDALIAN EFEKTIVTTAS PENDAPATAJ\ PADA PT. }OG

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ABSTRACT ROLE OF BUDGET REVENTJE MANAGEMEI{T AS A TOOL FOR CONTROL EFTECTTVEI\IESS IN REYEI{I'E IN PT. )OO( by: Arisa Martinelli L.Tobing The intetrt and purpose of this study was to determine the revenue budge! confrol effectiveness and the role of the budget revenue income as an aid in the control of the effeetiveness of revenue managemeat at PT. )OO(. This research was conducted using a descriptive metho4 where data is collected then processed, analyzed and finally be concluded. Data was collected by way of research study documentation, interview data is firther processed and analyzrd using poduct moment correlation, significance tests and analysis of the coeffi cient of determination. Based on the research, it is known that the budget rcvenues at PT. )OO( has incrcased from year to year. Results of calculation of the pcrcentage of revenue on the effectiveness of PT. )OO( in 2008 and 2012 shows that the realization of the budget has been operating effectively as an outline, the average rate of revenue is 98.06% effectiveness is seen from the effectiveness in 2008 was 9.6%o, tn 2009 arnounted to 94.30%, in 2010 amounted to 91.1trk, in 201I was 94.4ff/o, n 2012 was 110.84%. Based on the results of product moment conelation coefficient calculatiotu the obtained correlation coefficient of 0.7540.This shows a stong and positive relationship between budget revenue and the effectiveness of revenue. Further analysis with the cslculation of the significance test is known tcount