Peranan Anggaran dalam Pengawasan Biaya Operasi pada PT. Adei Plantation and Industry Kebun Mandau Bengkalis Riau

Abstract

The purpose of this study was to determine whether the budget applied was in accordance with the supervision of operational costs at PT. Adei Plantation & Industry Mandau Bengkalis Riau garden, by analyzing the budgeting process, monitoring operational costs, and operating costs deviations within the company. The author conducts research through observation, interviews and documentation studies to obtain data which is then processed using descriptive quantitative methods and hypothesis testing (t test) with the aim of testing the predetermined hypotheses and describing the results of the study. PT. Adei Plantation & Industry is a private company engaged in agribusiness, namely plantations and industries. Plantation PT. Adei Plantation & Industry includes high-quality oil palm plantations. From the palm oil mill industry PT. Adei Plantation & Industry produces Crude palm oil (CPO) which is ready to be exported abroad to be used as a variety of products. From the results of the research and t-test conducted at PT. Adei Plantation & Industry Mandau Bengkalis Riau garden shows that t count > t table means Ho is rejected, so there is a significant deviation between the operating cost budget compiled by its realization. This shows that the budget in monitoring operational costs has not been effective, because the company's budgeting system has not been able to produce a budget that is used as an effective operational cost monitoring tool, so that there are many differences in the company's operational costs.