ABSTRAK PERANAN ANGGARAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT AGRONESIA DIVISI BMC)
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- Verawati Oesman
- 6 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRAK PERANAN ANGGARAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT AGRONESIA DIVISI BMC) Penjualan memiliki arti penting bagi perusahaan dan merupakan sumber pendapatan bagi perusahaan, oleh karena itu efektivitas penjualan harus dicapai oleh perusahaan. Untuk mencapai hal tersebut diperlukan anggaran penjualan yang berfungsi sebagai pedoman aktivitas penjualan di perusahaan. Tujuan penelitian ini adalah untuk mengetahui proses penyusunan anggaran penjualan dan peranan anggaran penjualan dalam menunjang efektivitas penjualan. Hipotesis penelitian ini adalah anggaran penjualan berperan dalam menunjang efektivitas penjualan. Metode penelitian yang digunakan adalah metode deskriptif analitis. Data yang dikumpulkan oleh penulis untuk melaksanakan penelitian lapangan dan penelitian kepustakaan. Penelitian lapangan diperoleh melalui kuesioner, wawancara dan komentar. Berdasarkan hasil penelitian dan pembahasan, penulis menyimpulkan bahwa anggaran penjualan pada PT Agronesia Divisi BMC sangat berperan dalam menunjang efektivitas penjualan. Kata kunci: anggaran, efektivitas, penjualan, anggaran penjualan. iv
2 ABSTRACT THE ROLE OF SALES BUDGET IN SUPPORTING THE EFFECTIVENESS OF SALES (CASE STUDY ON PT AGRONESIA DIVISI BMC) Sales have significance for the company and is a source of revenue for the company, therefore the effectiveness of sales must be achieved by the company. To achieve the effectiveness of sales, we need the sales budget as a guideline in the company's sales activities. The purpose of this research was to determine the sales budgeting process and the role of sales budget in supporting the sales effectiveness. The hypothesis of this study is sales budget can support sales effectiveness. The method used is descriptive method. Data collected by the authors to carry out field research and library research. The field research was obtained through questionnaires, interviews and commentary. Based on the results of research and discussion, the authors conclude that the sales budget on PT Agronesia Divisi BMC was instrumental in supporting the sales effectiveness. Keywords: budget, effectiveness, sales, sales budget. v
3 DAFTAR ISI ABSTRAK... ABSTRACT... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN... iv v vi ix xiii xiv xv BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 4 BAB II KAJIAN PUSTAKA, RERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS Kajian Pustaka Pengertian Peranan Anggaran Pengertian Anggaran Karakteristik Anggaran Fungsi Anggaran... 8 ix
4 x Penggolongan Anggaran Keunggulan Anggaran Keterbatasan Anggaran Prosedur Penyusunan Anggaran Anggaran Penjualan Pengertian Anggaran Penjualan Tujuan Anggaran Penjualan Dasar Penyusunan Anggaran Penjualan Faktor-faktor yang Mempengaruhi Penyusunan Anggaran Penjualan Efektivitas Definisi Penjualan Bentuk Penjualan Tujuan Penjualan Sistem dan Prosedur Penjualan Efektivitas Penjualan Kerangka Pemikiran dan Hipotesis BAB III OBJEK DAN METODOLOGI PENELITIAN Objek Penelitian Metode Penelitian Teknik Pengumpulan Data Teknik Pengembangan Instrumen... 35
5 xi Penentuan Populasi dan Sampel Operasionalisasi Hipotesis Variabel dan Skala Pengukurannya Analisis Pengujian Hipotesis BAB IV HASIL PENELITIAN DAN PEMBAHASAN Gambaran Umum Perusahaan Sejarah Perusahaan Visi dan Misi Perusahaan Struktur Organisasi Uraian Tugas Pelaksanaan Penjualan Prosedur Penyusunan Anggaran Penjualan Pelaksanaan Anggaran Penjualan Penyusunan Anggaran Penjualan yang Memadai Efektivitas Penjualan Pembahasan Analisis Anggaran Penjualan yang Memadai Prosedur Penyusunan Anggaran Penjualan Karakteristik Anggaran Analisis Efektivitas Penjualan Tercapainya Tujuan Pengendalian... 78
6 xii 4.5 Pengujian Hipotesis BAB V KESIMPULAN DAN SARAN Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP
7 DAFTAR TABEL Tabel 3.1: Variabel Independen, Indikator, Skala Pengukuran dan Instrumen... 9 Tabel 3.2: Variabel Dependen, Indikator, Skala Pengukuran, dan Istrumen Tabel 4.1: Rencanan Anggaran Tahun Tabel 4.2: Laporan Penjualan dan Realisasi dalam Liter PT. Agronesia Divisi BMC Tabel 4.3: Laporan Penjualan dan Realisasi PT. Agronesia Divisi BMC Tabel 4.4: Rangkuman Jawaban Responden: Prosedur Penyusunan Anggaran Tabel 4.5: Rangkuman Jawaban Responden: Karakteristik Anggaran Tabel 4.6: Rangkuman Jawaban Responden: Tercapainya Tujuan Pengendalian Penjualan xiii
8 DAFTAR GAMBAR Gambar 2.1: Kerangka Pemikiran Gambar 4.1: Foto BMC Pada Tahun Gambar 4.2: Foto Outlet Aceh Jl.Aceh No.30 Bandung Gambar 4.3: Logo Perusahaan PT.Agronesia Gambar 4.4: Logo Perusahaan Divisi BMC Gambar 4.5: Struktur Organisasi PT. Agronesia Gambar 4.6: Struktur Organisasi PT. Agronesia BMC xiv
9 DAFTAR LAMPIRAN Lampiran A : Struktur Organisasi Lampiran B : Kuesioner Penelitian Lampiran C : Perhitungan Hasil Kuesioner Variabel Independen Lampiran D : Perhitungan Hasil Kuesioner Variabel Dependen Lampiran E : Berita Acara Bimbingan Lampiran F : Surat Penelitian Perusahaan xv
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ABSTRACT Rapidly growing business world, it makes the competition is also getting tighter. In order to survive, companies must implement a management function well, that is from planning, execution, control,
ABSTRACT. Keyword: performance measurement system, reward system, and Total Quality Management (TQM). vii. Universitas Kristen Maranatha
ABSTRACT The objective of this research is to examine whether there is a significance influence of performance measurement system and reward system on the effectiveness implementation of total quality
ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS PENJUALAN (STUDI KASUS PADA CV PUTRA SEJATI)
ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS PENJUALAN (STUDI KASUS PADA CV PUTRA SEJATI) Kemajuan industri di Indonesia semakin pesat, sebagai contoh adalah maraknya kemunculan industri
ABSTRACT. Keywords: The cost of quality, Profitability. viii Universitas Kristen Maranatha
ABSTRACT The development at this time rapidly growing business that certainly had an impact on the economic development in Indonesia. In order to be competitive, the company's products should have advantages
ABSTRACT. Keywords: Giving NPWP by Employer. vii. Universitas Kristen Maranatha
ABSTRACT Tax is one important source of state revenues to finance sustainable development. In finance the government's sustainable development requires huge funds. Therefore, the government in this case
ABSTRACT. vi Universitas Kristen Maranatha
ABSTRACT This study aims to analyze the factors that affect the willingness to pay taxes on individual taxpayers who do business in Bandung Selatan. These factors are awareness of paying taxes, knowledge
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Keberhasilan suatu perusahaan dapat diukur oleh kemampuan untuk memperoleh laba. Untuk mendapatkan laba yang optimal, perusahaan harus mengefisienkan biaya produksi yaitu dengan cara mengendalikan
ABSTRACT. Keywords: e-spt, tax payer s compliance. viii
ABSTRACT Tax is the most important part in the state revenue. The amount of the tax revenue is expected by the government to create prosperous in society. In order to achieve the revenue target, government
ABSTRACT. Keywords: Effect, Internal Audit, Financial Management. Universitas Kristen Maranatha
ABSTRACT Internal audit is one of the roles in assisting the operations and financial management. Internal audit is expected to give effect to determine how effective the financial management when running
ABSTRACT. Keywords : inventory, internal control, audit internal
ABSTRACT Inventory is one of the most important resources for trade company, because it is the biggest current asset in the company. Therefore the main revenue resources of the company is come from the
ABSTRACT ENVIRONMENTAL AUDIT ROLE IN SUPPORTING THE APPLICATION OF CORPORATE SOCIAL RESPONSIBILITY IN. TELECOMMUNICATION INDONESIA, TBK
ABSTRACT ENVIRONMENTAL AUDIT ROLE IN SUPPORTING THE APPLICATION OF CORPORATE SOCIAL RESPONSIBILITY IN. TELECOMMUNICATION INDONESIA, TBK This study the purpose to determine how large a role in supporting
ABSTRACT. "The Influence of Risk Management Against Corporate Decision Making"
ABSTRACT "The Influence of Risk Management Against Corporate Decision Making" (Case studies on Indonesia Telecommunication Company Limited) This study aims to determine the risk management undertaken by
ABSTRAK PERANAN PENGENDALIAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT. X DI BANDUNG).
ABSTRAK PERANAN PENGENDALIAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT. X DI BANDUNG). Penjualan merupakan salah satu penopang hidup bagi perusahaan, maka perusahaan dituntut
ABSTRACT. Key words: Manufacturing budget, Production Financial Control. Universitas Kristen Maranatha
ABSTRACT One of equipment applied to guarantee in doing financial control produce of is manufacturing budget. Manufacturing budget is cost which ought to happened to produce a product or a number of units
ABSTRACT. Keywords: auditing, internal, control, inventory, raw, material. vii. Universitas Kristen Maranatha
ABSTRACT Every company has its own purpose in maintaining its activities. To reach that purpose, all companies have to control their activities and realize the importance of having good management and
ABSTRAK. Kata kunci: Fungsi Manajemen,Anggaran,Efektifitas Penjualan. vii. Universitas Kristen Maranatha
ABSTRAK Dengan semakin meningkatnya jumlah produsen di bidang sektor industri makanan khususnya kue kering/snack, PT. Kelinci merasa bahwa semakin tahun persaingan semakin tahun semakin meningkat. Oleh
ABSTRAK Peranan Audit Internal Di Dalam Menunjang Efektifitas Pengendalian Internal Kredit Investasi
ABSTRACT Internal audit is a surveillance that is in a bank and can help the process of achieving the goal. This function assists the management of internal operational of the bank that susceptible to
ABSTRAK. PERANAN PENGENDALIAN PRODUKSI DALAM MENUNJANG TERPENUHINYA PESANAN (Studi kasus pada PT. Sari Keramik Indonesia)
ABSTRAK PERANAN PENGENDALIAN PRODUKSI DALAM MENUNJANG TERPENUHINYA PESANAN (Studi kasus pada PT. Sari Keramik Indonesia) Seiring dengan semakin ketatnya dunia usaha, maka perusahaan dituntut untuk dapat
ABSTRACT. Analysis of Influence of Promotion Costs To Sales Volumes in CV. Agung Mas Motor Sukabumi
ABSTRACT Analysis of Influence of Promotion Costs To Sales Volumes in CV. Agung Mas Motor Sukabumi The aim of this research was to determine how much influence the cost of the promotion to sales volume.
ABSTRAK. PERANAN ANGGARAN SEBAGAI ALAT DALAM MENDUKUNG EFEKTIVITAS PENGENDALIAN BAHAN BAKU (Studi Kasus Pada PT. X)
vi ABSTRAK PERANAN ANGGARAN SEBAGAI ALAT DALAM MENDUKUNG EFEKTIVITAS PENGENDALIAN BAHAN BAKU (Studi Kasus Pada PT. X) Perekonomian Indonesia sekarang ini mengalami kemunduran, banyak perusahaan yang harus
Keywords: inventory control, a smooth production process.
ABSTRACT THE ROLE OF RAW MATERIAL INVENTORY CONTROL IN SUPPORTING SMOOTHNESS OF PRODUCTION PROCESS (CASE STUDY AT GOLDEN TEMPO CLOCK INDUSTRY) The basic problem faced by every company is how to implement
ABSTRAK. Kata Kunci : Pengawasan Atasan, Disiplin Kerja. vii
ABSTRAK Salah satu upaya instansi dalam mempertahankan kinerja pegawainya adalah dengan cara memberikan pengawasan terhadap pegawai yang merupakan salah satu faktor penting untuk mendapatkan hasil kerja
ABSTRACT. Keywords: Government Regulation Number 46 Year 2013, the amount of taxpayer UMKM, and Tax Receipts Article 4 Paragraph (2) vii
ABSTRACT This study aims to determine the impact of Government Regulation No. 46 Year 2013 on the increase in the number of taxpayer UMKM and receipt of Income Tax Article 4 paragraph (2). This type of
METODE PENGEMBANGAN KARYAWAN PADA PT PLN (PERSERO) UNIT INDUK PEMBANGUNAN JARINGAN SUMATERA I
METODE PENGEMBANGAN KARYAWAN PADA PT PLN (PERSERO) UNIT INDUK PEMBANGUNAN JARINGAN SUMATERA I TUGAS AKHIR Disusun sebagai Satu Syarat Menyelesaikan Pendidikan Program Diploma 3 Oleh DEDI CANDRA PANJAITAN
ABSTRACT. Keywords: inflation rate, economic growth, and restaurant tax revenue.
ABSTRACT The purpose of this research is to determine whether the inflation rate and economic growth affect the restaurant tax revenue on Tax Services Office of Bandung either partially or simultaneously.
ABSTRACT. Keywords: Effectivity of Restaurants Tax Collection, Revenue Of Bandung City. Universitas Kristen Maranatha
ABSTRACT The purpose of this research was to determine the effectiveness of tax developments and restaurants in the city of Bandung. This research is a descriptive analysis. The analysis tools are quantitative
ABSTRACT. Keyword : Income Tax, Modernization of tax administration. vii Universitas Kristen Maranatha
ABSTRACT Taxes are the biggest source of state revenue that derive from non-oil sector which is used for development in the present and future. Tax administration modernization have a purpose to increase
ABSTRACT. THE ADVANTAGE OF MANAGEMENT CONTROL SYSTEM TO INCREASE EMPLOYEE WORK PERFORMANCE (case study at PT. KAI, Bandung)
ABSTRACT THE ADVANTAGE OF MANAGEMENT CONTROL SYSTEM TO INCREASE EMPLOYEE WORK PERFORMANCE (case study at PT. KAI, Bandung) An organization comprises a group of people working together to achieve certain
ABSTRACT. Keyword: Operational inspection, Inventory. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the role of operational inventory checks on the effectiveness of inventory., Which demonstrated the strength of the relationship and influence of variable