Peranan Anggran Biaya Produksi Dalam Meningkatkan Efektivitas Dan Efesiensi Pengendalian Biaya Produksi Pada Pt. Tolan Tiga Indonesia

Abstract

This research was conducted to see the role of the production cost budget in increasing the effectiveness and efficiency of controlling production costs at PT. Tolan Tiga Indonesia in North Sumatra. The type of data used is quantitative data. Sources of data used are primary and secondary data. Data collection methods used for this research are documentation, observation and interviews. The data analysis technique used is descriptive analysis. The results showed that the company was still less effective and efficient in carrying out production budget activities, because PT. Tolan Tiga Indonesia has not attempted to improve production cost control in order to increase its effectiveness and efficiency because there are still many levels of unfortunate or unforable variance between the relationship and the company budget. It can be seen in 2016 and 2017 the realization and production costs of PT. Tolan Tiga Indonesia in North Sumatra experienced a favorable variance where the realization rate decreased compared to the company budget. The unfavorable deviation was caused by high staff allowance expenses, increased overhead expenses, increased management expenses, increased depreciation expenses and increased third party depreciation expenses.

The Role of Banking in Supporting Regional Development Economies (Literature Review)

“…The scientific article from (Clifton et al, 2014) gives an idea from the results of his qualitative research that the conservative approach of conservative euro banks today to loans with general interest dates back to the 1970s and was achieved entirely in 1990 until the end, the subsequent scientific articles belong (Simatupang, 2019) with the results of the research which is conveyed in the results of his research qualitatively Banking as one of the fields of SOEs not only seeking profit but must support the government's efforts to improve the national economy. This is explicitly stated in the paragraph of the Banking Law of the Republic of Indonesia number 7 of 1992 which states: The purpose of banking in Indonesia is to support the realization of national development in the context of equity, economic growth and increasing equity.…”

“…Bank is a place to exchange money, send money or receive all kinds of payments and deposits, such as electricity, telephone, water, land and building taxes, tuition, wages and other payments (Cashmere, 2016), according to (Hermansyah, 2013) (Hermansyah, 2013) a bank is an independent institution that accepts deposits, cash, checks or money orders, discounted commercial paper, provides loans and issues debt securities the so-called bonds. And in Indonesia there is a legal umbrella for banks as conveyed by (Simatupang, 2019) the Banking Law of the Republic of Indonesia No. 7 of 1992, as amended (Simatupang, 2019)…”

“…And in Indonesia there is a legal umbrella for banks as conveyed by (Simatupang, 2019) the Banking Law of the Republic of Indonesia No. 7 of 1992, as amended (Simatupang, 2019)…”

“…According to a scientific article (Simatupang, 2019) banking isa facilitator where institutions are able to change and divide risks through mobilization and transfer of capital directly or indirectly. Along with the opinion of (Karamoy et al, 2022) states that a bank's financial performance is a representation of its financial position over a period of time, whether in terms of fundraising or asset allocation, which is usually monitored using a number of metrics such as capital adequacy, liquidity, and bank profitability, direct or indirect contributions from the banking system for regional development, for example through loans to regional companies, also affect the growth of regional initial income (Sri Endang, 2010).…”

Risks Due to Pandemic and Legal Protection for Customers

“…Whereas in Article 1 paragraph (1) it is stated that, Banking is everything related to banks, including institutions, business activities as well as methods and processes in carrying out business activities (Simatupang, 2019).…”