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PERANAN ANGGARAN PENDAPATAN DALAM MENINGKATKAN PENDAPATAN EFEKTIVITAS PENDAPATAN PADA PT. SUCOFINDO (PERSERO), BANDUNG

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This research aims to know, how compilation of revenue budget at pT. SUCOFINDO (Persero), to know the revenue effectiveness at pT. SUCOFINDO (Persero), and to know the role at revenue budget. This researcher used descriptive method. Data obtarned, were analyzed and then concluded, data obtained tkough interview with company, direct observation and distributed questionnaires to respondent, to know the big budget effectiveness correlation, analys rank spearman is applied hypothesis test and coefficient at determination. Compilation of revenue budget at PT. SUCOFINDO (persero) were done based on revenue budget procedure which have been specified b1, compan),. pT. SUCOFINDO (Persero) have orgamzahon at stmcture and job descnption. compilation procedure of revenue budget and effectiveness at pT. SUCOFINDO (Persero). Revenue effectiveness on attainment of target can be seen planned companl, budget revenue and actual revenue. This determrnation collected through questionnaire and distnbuted to each department at pT. SUCOFINDO (persero). Based on the result at statistical analysis using rank spearman correlation obtained is equal 0,84 revenue budget to rncreasing effecttveness is very positive and strong. By using statistic test (t tes, we kno*,that / calculated value > / critical value is ,1,409 > 1,E06, rneaning Ho rs relected indicates that the changes budget. Coefficient at determination is 70,56% the test equal to 29,44o/o caused other factors