Peranan Anggaran sebagai Alat Pengawasan Target pada PT Pelabuhan Indonesia (Persero) Regional 1 Cabang Tanjung Pinang

Abstract

A budget is a financial plan that is systematically compiled in numerical form and applies to a specific period in the future. In addition to serving as a guideline for resource allocation, a budget also functions as a managerial control tool. This control function is carried out by comparing actual results with the budget plan and then evaluating the achievement of predetermined targets. If there are detrimental deviations, corrective actions need to be taken so that the company's objectives can still be achieved. Thus, a budget is not only a planning tool, but also a means of monitoring and evaluating performance. This study aims to determine the role of the budget in the process of monitoring targets and the causes of budget deviations from target achievement at PT Pelabuhan Indonesia (Persero) Regional 1 Tanjung Pinang Branch. The data collected in this study are primary and secondary data obtained from interviews and documentation, and the data are processed using descriptive methods. The results of this study indicate that the budget at PT Pelabuhan Indonesia (Persero) Regional 1 Tanjung Pinang Branch has not played a significant role as a target monitoring tool. This can be seen from the budget realization report, where business income realization exceeded the budget and business expenses exceeded the budget, resulting in deviations that were not beneficial to the company.