Analysis Of The Determination And Use Of The Operational Budget At The Gowa Resort Police Office Of The South Sulawesi Regional Police

Abstract

This study aims to find out the mechanism for preparing budget planning and analyzing deviations that occur in the use of the budget. the type of research used is descriptive quantitative, in which the writer describes the results of observations and analyzes the data obtained in the field. The analysis used is the analysis used is analysis of variance to see the budgeted operational costs with costs and see the variance of the operating budget that is profitable or detrimental. After analyzing and discussing the problem, the author concludes that controlling the operational budget so that the implementation of the activities of the gowa polresta of south sulawesi province can run well, the gowa polresta of south sulawesi province carries out an evaluation of budget implementation. After knowing the magnitude of the variance that occurs and the causes that result the occurrence of variances, so that if management can obtain feedback in exercising control over the implementation of the budget in the following year then the variances that occur can be suppressed