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ANALISIS VARIANS ANGGARAN PENDAPATAN DAN BIAYA (STUDI PADA PD. PASAR KOTA KENDARI)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 5 No. 1 (2017)

DOI
10.33772/jak-uho.v5i1.2025
ISSN
2503-1635
Published
2017-03-06
Publisher
Universitas Halu Oleo
Language
eng

Abstract

AbstractThis study aims to find out the level achievement of the realization of the budget as well as the causes of difference between budget and actual budget in 2014. The data used is the qualitative and quantitative data as well as data source in this research are primary and secondary data. This research is using descriptive analysis by variance analysist between budgeted and actual revenues and costs. The results of varians analysist showed that Market Local Company Of Kendari City does not reach the budget targets of the budget due to several factors. But in terms of Cost (Expenditure), Market Local company Of Kendari City has been able to improve efficiency and cost effectiveness in operational activities that prove budget realization lower cost than budgeted. Keywords: Budget revenues and costs

Collaboration network of the authors

17 authors · 33 co-authorship links

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  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
La Ode AntoAffiliation unknown3
Mulyati AkibAffiliation unknown2
Hasbudin HasbudinAffiliation unknown1
Halmatinus HalmatinusAffiliation unknown1
Nasrullah DaliAffiliation unknown1
Putra Muh. Al JufriAffiliation unknown1
muhammad Amirul AjiAffiliation unknown1
Husin husinAffiliation unknown1
Hajariah UndeAffiliation unknown1
Agus Septian HusenAffiliation unknown1
Arifuddin Mas'udAffiliation unknown1
Fatmawati WinarniAffiliation unknown1
Adi HidayatAffiliation unknown1
Evan Gerard KAffiliation unknown1
Angela FlorensiaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS VARIANS ANGGARAN PENDAPATAN DAN BIAYA (STUDI PADA PD. PASAR KOTA KENDARI)</dc:title>
	<dc:creator>Mustafa, Santiadji</dc:creator>
	<dc:creator>Anugranita, Dwi Ananda</dc:creator>
	<dc:description xml:lang="en-US">AbstractThis study aims to find out the level achievement of the realization of the budget as well as the causes of difference between budget and actual budget in 2014. The data used is the qualitative and quantitative data as well as data source in this research are primary and secondary data. This research is using descriptive analysis by variance analysist  between budgeted and actual revenues and costs. The results of varians analysist showed that Market Local Company Of Kendari City does not reach the budget targets of the budget due to several factors. But in terms of Cost (Expenditure), Market Local company Of Kendari City has been able to improve efficiency and cost effectiveness in operational activities that prove budget realization lower cost than budgeted. Keywords: Budget revenues and costs</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-03-06</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2025</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v5i1.2025</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 5, No 1 (2016)</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v5i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2025/1431</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
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