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PERANAN ANGGARAN PENERIMAAN KAS SEBAGAI ALAT BANTU BAGI MANAJEMEN DALAM MENINGKATKAN EFEKTIVITAS KAS PADA PT. PLN (PERSERO)

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ABSTRACT TTIE ROLE OF CASH RECEIPT BI-]DGET MANAGEMENT AS A TOOL FOR IMPROVING EFFECT]VENESS IN CASH AT PT.PLN (PERSERO) By: Burju F Sihombing The reseacher conducted research with the aim to find out how the cash receipts budget implementation, to find out how the effectiveness of cash, and to know about the role of cash receipts budget as a tool for management in improving the effectiveness ofcash on PT.PLN (PERSERO). The method used is descriptive research, where data are collected based on the real situation, then process€{ analyzed and finally a conclusion. Technique data collecting by interview and documentation study. Data obtained by interviewing study anillzed through qualitative and statistical analysis of the documentation prepared in the Pearson product moment correlation coefficient analysis, h1'pothesis testing, and coeffi clent analysis determination. Budgeting cash proceeds held by a mixture of (a Top-Down and Bottom-Up)' wheie the cash budget prepared by each department at each branch office' After that each department gives its budget to the General Manager at the branch offrce' Once approved by the General Manager, then the budget will be sent to the central office. After the head office to. approve i! the budget is s€nt back to each General Manager of the branch office. After that the General Manager will distribute to each departments that have been arranged. Achieving effectiveness of cash from the year 2005-2009, ie l03o/o is generally effective, but by 2010 its effectlveness is l9olo so that indicates things are not good fiom the point ofthe comPany. Based on statistical analysis it is known Pearson product moment correlation coeffrcient (r) : -0.72, which {1eans the relationship between budget cash receipts with cash is a strong negative gffectiveness. Based on the hypothesis test showed t count : -2.0808 and ttable - 2,132 with a : 0.05 and n-2 which means tcout