Analisis Perencanaan dan Pengawasan Anggaran Biaya Operasional pada Dinas Perhubungan Kabupaten Labuhanbatu Tahun 2019 – 2021

Abstract

This research aims to analyze the operational cost budget at Transportation Department of Labuhanbatu Regency as a benchmark for planning and supervision adjustments to the operational cost budget. This research is the type of descriptive research, which the data used is secondary data. The data used is the annual financial report of Transportation Department of Labuhanbatu Regency for the period 2019 – 2021. The results of data analysis using descriptive statistical analysis, indicate that government budgets are made based on the results of budget absorption or realization against government targets each year. Supervision of operational costs is very important for the Transportation Department, this is because good control can make agency operational activities more effective and efficient so as not to cause many problems or irregularities in operational activities. Agencies must be able to set standards for their operational activities so that these standards can be used as a comparison for the realization that occurs so that good planning and supervision are obtained and can help management see deviations that occur if the realization exceeds or lacks these standards.