Analisis Anggaran Biaya Operasional dan Anggaran Pendapatan Terhadap Kinerja Keuangan Berdasarkan Rasio Return on Asset pada PT. Perkebunan Nusantara III Medan

Abstract

In this study the discussion is how the analysis of the Operational Cost Budget and Income Budget Against Financial Performance Based on the Return on Assets Ratio at PT. Perkebunan Nusantara III Medan from 2011 to 2016. The type of research carried out in this study was to use a descriptive approach. The types of data collected to support the variables studied are quantitative data and data sources in this study are secondary data in the form of financial statements, namely income statements and company balance sheets from 2011 to 2016. Data analysis techniques in this study used descriptive analysis techniques. The results of this study indicate that the budget analysis of operational costs and budget revenues on financial performance is based on the ratio of Return on Assets at PT. Perkebunan Nusantara III Medan from 2011 to 2016 showed a positive value so that financial performance at PT. Perkebunan Nusantara III Medan can be said to be good because the percentage produced on Return On Assets is still positive where there is still profit in the company.