Optimizing the Production Cost Budget as an Instrument for Planning and Cost Control at PT. Perkebunan Nusantara IV Kebun Panai Jaya
DOI:
https://doi.org/10.24256/kharaj.v8i1.9297Keywords:
Production Cost Budget, Planning Tools, ControlAbstract
This study aims to determine how the production cost budget is used as an instrument for planning and controlling production costs at PT. Perkebunan Nusantara IV (Persero) Kebun Panai Jaya. This study is expected to provide input for company management regarding the role of the budget as a planning and control tool. The research method used is qualitative research with a descriptive approach to explore budget fluctuations and production cost realization, as well as changes in budget productivity and production cost realization. The research subjects consisted of the Head of the Accounting Department, one accounting staff, and the Treasurer of the Finance Department of PT. Perkebunan Nusantara IV (Persero) Kebun Panai Jaya. Data collection was conducted through interviews with the finance department. The data analysis technique used is a method that collects, organizes, interprets, and analyzes data to solve problems encountered. The results of this study indicate differences between budgeted and realized production costs, as well as a decrease in productivity in certain years. The use of the budget must also be accompanied by a more in-depth variance analysis to identify the causes of deviations. Therefore, necessary steps can be taken to minimize adverse variances between the budget and actual results. Thus, the function of the budget as a planning and control tool can be more effective and efficient.
References
Abdul Hakim. (2018). Pengaruh Biaya Produksi Terhadap Pendapatan Petani Mandiri Kelapa Sawit Di Kecamatan Segah. Jurnal Ekonomi STIEP, 3(2), 31–38. https://doi.org/10.54526/jes.v3i2.8
Aminah, I. S. danIndianik. (2015). Faktor Perlambatan Pertumbuhan Bank Syariah Di Indonesia Dan Upaya Penanganannya. Jurnal Ekonomi & Bisnis PNJ, 14(1), 13473. https://doi.org/10.32722/eb.Vol14.No.1.2015.pp
Andari, A. T., Asmoro, W. K., Setianingsih, N. A., & Fitriani, D. R. (2025). Pengaruh Penerapan SAK EMKM, Sistem Informasi Akuntansi, dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan. Gorontalo Accounting Journal, 8(1), 106. https://doi.org/10.32662/gaj.v8i1.3826
Apriani, A., Nurwani, N., & Juliati, Y. S. (2023). Analisis Penerapan Akuntansi Manajemen Lingkungan Dalam Pengungkapan Biaya Lingkungan Berdasarkan Perspektif Islam. Jurnal Ilmiah Ekonomi Islam, 9(2), 2374. https://doi.org/10.29040/jiei.v9i2.9510
Chairunnisa, L., Wahyuni Lubis, A., Akuntansi Syariah, P., & E. dan B., & Islam, F. (2023). Analisis Kesiapan Usaha Kecil Dan Menengah Dalam Penyusunan Laporan Keuangan Sesuai Sak Emkm Pada Laporan Keuangan Umkm Rose Laundry. Jurnal Manajemen Terapan Dan Keuangan (Mankeu), 12(4), 1235–1245.
Ella Anisa, Nurlaila, Y. S. J. N. (2024). THE INFLUENCE OF ISLAMIC CORPORATE GOVERNANCE AND ISLAMIC CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE IN INDONESIAN SHARIA COMMERCIAL BANK. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 7(1), 221–245.
Fadhillah, J., & Daulay, A. N. (2023). Analisis Optimalisasi Model Sistem Akuntansi Biaya Bahan Baku Untuk Meningkatkan Efisiensi Operasional di PT. Pancakarsa Bangun Reksa. Jihan Fadhillah Dkk.) JoSES: Journal of Sharia Economics Scholar, 25(2), 25–32.
Fauzi, A., Jumpai Panggabean, R., Jaenudin, Tety Kemarasari, D., Dwi aprilia, S., Tiranita Firlina, P., & Trimaulani Putri, A. (2024). Optimalisasi Biaya Produksi dan Peningkatan Laba melalui Analisis Biaya Volume dan Laba. Jurnal Bisnis Dan Ekonomi, 2(1), 53–73. https://doi.org/10.61597/jbe-ogzrp.v2i1.21
Firayani Firayani, Bambang Kurniawan, & Eri Nofriza. (2024). Pengaruh Literasi Keuangan Syariah, Sikap Keuangan Dan Pengelolaan Keuangan Terhadap Kinerja UMKM (Studi Kasus UMKM Sektor Kuliner Di Kecamatan Keritang Kabupaten Indragiri Hilir). Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi, 2(3), 285–301. https://doi.org/10.61132/anggaran.v2i3.788
Firdiana, R. F., Marina, A., & Sa’diyah, H. (2023). Evaluasi Penerapan Sistem Pengendalian Internal Petty Cash Pada Pt. Sinergi Integra Persada. Sustainable, 3(2), 202–215. https://doi.org/10.30651/stb.v3i2.20221
Harahap, I. F. P., Anggraini, T., & Kusmilawaty. (2023). Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) Dalam Penyusunan Laporan Keuangan Pada Istiqamah Store Di Lhkosemauwe. Student Research Journal, 1(5), 342–356. https://doi.org/10.55606/srjyappi.v1i5.690
Hasbudin, Labangu, Y. L., & Yunianti, A. (2025). Analisis Rasio Keuangan Pada Perusahaan Pertambangan Batu Bara Yang Terdaftar Di Bei. Jurnal Akuntansi Dan Keuangan, 10(1), 176–188. https://doi.org/10.33772/jakuho.v10i1.247
Irawan, A., Syafina, L., & Nasution, Y. S. J. (2023). Implementation of Entity Financial Accounting Standards Without Public Accountability (SAK-ETAP) for Freshwater Lobster Cultivating SMEs in Tanjung Morawa District. Indonesian Journal of Economics and Management, 3(3), 561–571. https://doi.org/10.35313/ijem.v3i3.4935
Lionita Sari, Hendra Harmain, N. (2024). Pengaruh Sistem Informasi Akuntansi Dan Teknologi Informasi Terhadap Pengambilan Keputusan Bisnis Pelaku Usaha Mikro, Kecil Dan Menengah (UMKM) Kabupaten Gowa. SEIKO : Journal of Management & Business, 2(4), 37–46. https://doi.org/10.53769/ijms.v2i4.682
Miswanto, M., Setiawan, A. Y., & Santoso, A. (2022). Analisis Pengaruh Pertumbuhan Penjualan, Struktur Aset, dan Profitabilitas terhadap Struktur Modal. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 11(2), 212. https://doi.org/10.30588/jmp.v11i2.945
Nasution, Muhammad Irwan Padli,. Nurbaiti,. Nurlaila,. Tri Inda Fadhila Rahma, K. (2020). Face Recognition Login Authentication for Digital Payment Solution at COVID-19 Pandemic. International Conference on Computer and Informatics Engineering, IC2IE, 48–51. https://doi.org/10.1109/IC2IE50715.2020.9274654
Nilam Cahaya, Hendra Harmain, M. L. I. N. (2023). Analisis Pengembangan Potensi Ekonomi Desa Dalam Meningkatkan Kesejahteraan Melalui Badan Usaha Milik Desa (BUMDes) di Desa Kisam Lestari Kec. Lawe Sumur Kab. Aceh Tenggara. Jurnal Manajemen Akuntansi (JUMSI), 3(3), 149–200. https://repositorio.ufsc.br/xmlui/bitstream/handle/123456789/167638/341506.pdf?sequence=1&isAllowed=y%0Ahttps://repositorio.ufsm.br/bitstream/handle/1/8314/LOEBLEIN%2C LUCINEIA CARLA.pdf?sequence=1&isAllowed=y%0Ahttps://antigo.mdr.gov.br/saneamento/proees
Nur’aidah, A., Puspita, N. A., Sari, N. Z. N., & Santoso, R. A. (2024). Analisis Penyusunan Anggaran Biaya Operasional Cv. Sukses Bersama. AKRUAL : Jurnal Akuntansi Dan Keuangan, 5(2), 131–138. https://doi.org/10.34005/akrual.v5i2.3625
Rahayu, R., Ekonomi, F., & Bisnis, D. (2024). Analisis Penerapan Pengendalian Internal Dalam Menunjang Efektivitas Pengelolaan Dana Kas Kecil Pada PT Secm Tech Indonesia. Ecodemica: Jurnal Ekonomi, Manajemen Dan Bisnis, xx(xx), 1–9. http://ejournal.bsi.ac.id/ejurnal/index.php/ecodemicaWebsite:https://ejournal.bsi.ac.id/ejurnal/index.php/ecodemica
Rahmani, N. A. B. (2022). Metodologi Penelitian Kualitatif dan Kuantitatif. In Rahmani.
Razaqi, A. W., Loka, N. P., & Yudha, M. A. H. (2024). Optimalisasi Bisnis Melalui Artificial Intelligence Dengan Analisis Peluang, Tantangan Dan Dampak Di Berbagai Sektor Menggunakan Systematic Literature Review. Djtechno: Jurnal Teknologi Informasi, 5(3), 727–741. https://doi.org/10.46576/djtechno.v5i3.5172
Sari, N. N., Hasyim, S. H., & Idris, H. (2024). Analisis Prosedur Pencatatan Dan Pengendalian Internal Dana Kas Kecil Pada PT. PLN (Persero). Pinisi Journal Of Art, Humanity & Social Studies, 4(1), 1–5.
Siregar, L., Nurlaila, N., & Nurul, N. I. (2023). Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba. Balance: Jurnal Akuntansi Dan Manajemen, 2(2), 58–72.
Sugiyono. (2021). metode penelitian kualitatif. alfabeta.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 Widya Dwi Syahprya, Nur Ahmadi Bi Rahmani, Nurwani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
