Prosedur Penyusunan Anggaran dan Fungsi Anggaran sebagai Alat Pengendalian pada Kantor Pusat Perusahaan Umum Daerah Tirtanadi Sumatera Utara

Abstract

Regional Public Company (PERUMDA) Tirtanadi North Sumatra is one of the Regional Owned Enterprises in North Sumatra Province. This study aims to: (1) find out the procedures for preparing the budget at PERUMDA Tirtanadi North Sumatra's head office, (2) what is included in the Budget Work Plan at PERUMDA Tirtanadi North Sumatra's head office, (3) whether the budget has been prepared by Perumda Tirtanadu North Sumatra already functions as a control tool. This research method is a qualitative description, namely going directly to the field which was carried out at the Head Office of the Tirtanadi Regional Public Company, North Sumatra. Data obtained by conducting observations, interviews and documentation. The time for research and work on the final assignment starts from March to June 2023. The types of data are primary data and secondary data. Primary data is obtained through interviews with employees or those in charge of preparing the company's budget while secondary data is obtained through direct observation and documentation. The results of the research conducted concluded that: (1) Perumda Tirtanadi uses a budget for one period, the budget is the result of systematic and organized planning. (2) To simplify the Budget Plan, the type of company budget consists of an Operational Budget and a Financial Budget. (3) In the process of preparing the budget, all parties are responsible for the Directors, Division Heads, Division Heads and employees. This is very effective for saving time and each work unit can focus on setting targets.