Analisis Laporan Rencana Kerja dan Anggaran (RKA) pada BUMDes Binangun Sejahtera Kalurahan Tuksono

Nungkisari, Lista, Junaidi, Dr., M.Si., Ak., CA. (2022) Analisis Laporan Rencana Kerja dan Anggaran (RKA) pada BUMDes Binangun Sejahtera Kalurahan Tuksono. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This final project report aims to determine the accuracy of the allocation of the BUMDes budget plan with the method of analysis of variance. The importance of analyzing the work plan and budget reports is the background of this final project report. Work plan and budget reports provide information on business planning, financial planning, program planning, and cooperation planning. BUMDes operational implementers at the end of each year are required to prepare the plan. Analysis of variance is done by comparing the work plan and budget reports with financial reports and is useful for assessing the performance of a business entity. This analysis is useful to find out the causes of discrepancies and find solutions to improve plans for the coming year. At the BUMDes Binangun Sejahtera Tuksono, the results of the analysis of the work plan and budget reports with the 2021 financial statements showed good performance and fund management. Based on the results of the analysis, it can be seen that the difference between the more favorable (favorable) on the entire income realization. In the results of the analysis for the realization of costs and costs outside the business, the entire realization experienced a difference of less which means a loss (unfavorable). This is due to the use of out-of-budget costs and an increase in budgeted costs, but this problem can be overcome with profits derived from income. This advantage is expected by BUMDes Binangun Sejahtera Tuksono, so that the level of effectiveness is good.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: work plan and budget reports, financial reports, budget realization analysis, analysis of variance
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 11 Oct 2022 04:12
Last Modified: 11 Oct 2022 04:12
URI: http://eprints.uty.ac.id/id/eprint/10719

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