ANALISIS EFEKTIVITAS DAN EFISIENSI ANGGARAN BIAYA OPERASIONAL PABRIK PADA PT. SOCFIN INDONESIA KEBUN BANGUN BANDAR TAHUN 2018-2020

PT Socfin Indonesia Kebun Bangun Bandar is an oil palm plantation company that processes Fresh Fruit Bunches (FFB) into Crude Palm Oil (CPO) and Palm Kernel (PK). PT Socfin Indonesia is a joint venture between the Indonesian government and Belgian entrepreneurs. This joint venture company is named PT Socfin Indonesia or abbreviated as PT Socfindo. The composition of shareholder capital is 90% Belgian entrepreneurs and 10% Indonesian government.
The purpose of this study is to analyze and evaluate the operational cost budget for palm oil mills or PKS in 2018-2020 and to analyze whether the use of the operational cost budget at PT Socfin Indonesia Bangun Bandar has been running effectively and efficiently, it is said that a company needs to arrange operational costs as efficiently as possible to achieve the company's expected goals. The results of this study are expected to provide input for companies to make decisions in managing the expenses that will be issued.
The data collection method in this study uses interview, documentation, and observation techniques by making direct observations of reports or documents to obtain data and procedures regarding the budget and conducting interviews with related employees who work in the finance department. The type of research method used is a qualitative approach. The data analysis technique used is an effective and effective analysis technique.

Keywords: Budget, and Effective and Effectiveness Analysis