Penyusunan Anggaran Discretionary Expenses pada PT Dinaya Tour

Iis Nurlela; Yenyen Susilawati; Rachmat Agus Santoso; Niking Fuci Thursyney

Iis Nurlela STIE-STAN Indonesia Mandiri Bandung
Yenyen Susilawati STIE-STAN Indonesia Mandiri Bandung
Rachmat Agus Santoso STIE-STAN Indonesia Mandiri Bandung
Niking Fuci Thursyney STIE-STAN Indonesia Mandiri Bandung

Keywords: Discretionary Espenses Budget Preparation, PT Dinaya Tour

Abstract

Main Objective - The aim of this research is to prepare a discretionary expenses budget at PT Dinaya Tour.

Method - The data analysis method used by researchers is a descriptive method from October 2022-July 2023. Based on ticket sales volume, communication costs, office equipment costs, office equipment maintenance costs, and electricity costs.

Main Findings - The results of this research The size of the sales volume is influenced by several factors, namely: the holiday season, promotions or advertisements everywhere and the customer's own need to buy tickets.

Theory and Policy Implications - With this research, PT Dinaya tour should create a budget for the company which is useful for controlling the costs incurred every month.

Novelty - This research makes a significant contribution and allows preparing budgets and controlling costs incurred every month.

References

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