ANALISIS PERBANDINGAN ANGGARAN DAN REALISASI BIAYA OPERASIONAL SERTA IMPLIKASINYA TERHADAP EFISIENSI KINERJA PT. ANGKASA PURA SUPORT CABANG MANADO
Keywords:
Operating Cost Budget, Performance Efficiency, Budget and Actual Comparison.Abstract
Abstract The objective of this study is to analyze the comparison between budgeted and actual operating costs and to evaluate their implications for performance efficiency at PT Angkasa Pura Support Manado Branch. The research focuses on assessing the extent
to which the alignment between budget and realization influences cost efficiency and supports optimal performance across various work units. The findings indicate that in 2022, the company recorded an efficiency level of 0.85%, which decreased to 0.29% in 2023, and improved to 0.71% in 2024. The main factors contributing to these fluctuations were the post- pandemic adjustments in operational activities and improvements in technical operations. Recommendations from this study include: allocating contingency budgets for future uncertainties, preparing budgets based on historical data and actual operational needs, conducting periodic evaluations of budget realization, and strengthening coordination among work units. These efforts are expected to enhance sustainable operational efficiency and responsiveness to the company’s dynamic environment.
