Analisis Efisiensi Kinerja Manajerial Melalui Penganggaran dan Pengendalian Biaya Pada BUMDes Unit Pemandian Sumberingin

Abstract

This study aims to analyze the budgeting process and cost control in improving managerial performance efficiency at BUMDes Unit Pemandian Sumberingin. This research uses a qualitative approach with a case study method. Data collection techniques were conducted through interviews, observations, and documentation with BUMDes managers who are directly involved in the process of financial management and business operations.The results of the study indicate that the budgeting process at BUMDes Unit Pemandian Sumberingin is still carried out in a simple manner and has not been supported by a systematic planning system. The preparation of the budget has not fully utilized historical data or the evaluation of budget realization in previous periods, so the planning of revenues and expenditures does not fully reflect the actual operational needs. In addition, cost control has not been carried out optimally because the financial recording and reporting system is still conventional and has not been supported by a structured evaluation mechanism. Nevertheless BUMDes managers are still able to carry out operational activities and maintain business sustainability through the management of the bathing tourism attraction as well as the involvement of micro, small, and medium enterprises (MSMEs) located in the tourism area. These findings indicate that strengthening a structured planning-based budgeting system and improving cost control mechanisms are important factors in enhancing the efficiency of managerial performance in BUMDes.This study contributes to the development of managerial accounting studies in village economic organizations, particularly related to the implementation of budgeting and cost control in improving the efficiency of managerial performance in BUMDes.

Keywords: Budgeting, cost control, managerial performance, BUMDes.