ANALISA ANGGARAN DAN REALISASI DENGAN METODE VARIANS TERHADAP LAPORAN LABA RUGI (Studi Kasus pada PT. J Darmawan Venture Capital)
The purpose of this study was to determine how the operating budget budgeting income consisting of revenues, expenses , and net income (loss) .In practice, only the operating budget prepared by the realization last year's budget , the activities to be carried out and the predictions / assumptions that would come to cause significant variance in the number and the lack of evaluation for the problem. Evaluations are made to the budgeting process and the cause of the difference . It can also be done to determine the difference is still within the control of management of the company or not.The main thing of this study were ( 1 ) Identify the budgetary process at PT. J Darmawan Venture Capital , ( 2 ) analyzing the causes of the difference in the operational budget PT. J Darmawan Venture Capital , and ( 3 ) Evaluate the management control of PT . J Darmawan Venture Capital for the difference in the operating budget .Data used in this study is primary data and data secondary . The primary data obtained from interviews with financial managers and the financial staff PT. J Darmawan Venture Capital . Secondary data were obtained from official documents data collection owned by PT. J Darmawan Venture Capital associated with the financial data in the form of operating budget ( income and expenses ) and its realization in 2011-2013 as well as theoretical materials such as literature , textbooks , reference , and information relevant to the operational budget will be used as the basis and foundation guidelines think this study. The method used is quantitative descriptive analysis and analysis of variance.The result of research shows that one of the controlling process is analysing variance by compare budgeting and realize that we know the favourable variance or unfavourable variance and corrected if we were need. The use budget must be followed wih deppen variance analysing in order to find out the cause of tendency so that in the future we can take the step that we need to minimize unfavourable variance.Keywords : budgetting , income statement , analysis of variance