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PERANAN ANGGARAN PENDAPATAN SEBAGAI ALAT BANTU MANAJEMEN DALAM MENCAPAI EFEKTIVITAS PENDAPATAN ATAS UANG SPP PADA SEKOLAH DIAN HARAPAN, MAKASSAR

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ABSTRACT TEE ROLEOF BUDGET REVENUE AS A MANAGEMENT TOOL IN ACHTI'ITNG THE EFFECTIVENESS OF INCOMI, FOR THE SCHOOL FEE OF DIAN EARAPAI! SCH(X)I4 MAKASSAR BY Trison Siahaan The purpose of this study was to determine the revenue budget the effectiveness of revenue management at the school of Dian Harapan, Makassar. The research method in the writing of this thesis is a descriptive metho{ where data is collecte4 then processed, analyzed and eventually be concluded. Data collection techniques by way of docrmentation of reseach studies, interviews fr[ther processed and analyzed using product moment correlation, tests of significance. Based on the research, it is known that the preparation of the budget revenue in the school of Dian Harapan Makassar starting from the bottom up. And budgeting prosedures have been implemented with good incomes. The result ofcalculation of the percentage of income on school effectiveness Dian Flarapan, Makassarin the academic year 200712008-201112012 are presented in the form of term and of the processed data is known that for five years Dian Harapan School has made budget revenue with effective (half a years courses 2007 /2008 amounting to 95.4o/o, second half of the academic yearc 200712008 at 100%, one of the academic year 200812OO9 at 100%o, second semester of the academic year 200812009 at l00o/o, one half of the academi c yeu 2009./2010 amounting 104.1%, second half of the academic yer 200912010 amounting to l}4.lo/o, one half of the academic year 20l0l20ll amounting to 104.1%, second semester of the academic year 2010/201L amounting to l0/'.l%o, one half of the academic year 20l1l2ol2 amounting to l04Vo, second semester of school year 20lll20l2 at lWo/o). Statistical analysis using the coefficient obtained product moment correlation coefficient of0.9978, It shows that the relationship between the effectiveness of budget revenues and eamings are strong positive. And of tess carried out showed significantly larger then tcounPttabel (42.566> 1.860). This indicated that the Ho is rejected, which means ther is a sigrificant role in the effectiveness between the budget revenue income.