| dc.description.abstract | PT Pupuk Kalimantan Timur is one of Pupuk Indonesia subordinates and
under State-owned Enterprises of Indonesia (BUMN). Pupuk Kaltim’s main
business is to produce and sell Ammonia, Urea, and NPK with domestic and foreign
market segments. In the company, there are many business activities that need to
be controlled and organized to align with the company goals. The three business is
manufacturing, trading and service. In the manufacturing industry itself, there are
seven plants including the main plant which are producing Ammonia, NPK and
Urea and the supported plant, which is the utility plant. The trading activities consist
of marketing and their supported component, then the service consist of
maintenances and research. As we know before, if there is an income, there must
be a cost to paid. To create big income and small cost to spend, there is a department
that functions in planning and composing the budget to calculate the company
expense also the other functions are to control and reporting the budget to align
with the planned budget. The author used qualitative as type of research and using
study case as the research design. There are two data collection method used, first
is an observation and second is interview. The internship took one and half months
in Bontang, East Kalimantan, Indonesia. The researcher was placed in the
budgeting department by PT Pupuk Kalimantan Timur based on the university
majors to help the company achieved their goals. From the interviews conducted in
the department, the budgeting department function control a cost using budgetary
control with cost reduction program as a tool to help the company achieve their
goas and show its impact on the financial performance. In carrying out the budget
control, there are difficulties faced by the department. The author then investigated
the problem and suggested an idea to solved the problems to the department. | en_US |
