Abstract:
This research is created to investigate whether the budget that is applied in PT. Adira Quantum Multifinance has run effectively based on the criteria of COSO Internal Control and find out the best budget scenario to be applied. The reason to do this research is to improve the performance of PT. Adira Quantum Multifinance in budgeting. The researcher creates this research by doing content analysis for pre-analysis and doing analysis of secondary data for construct the result.
Focusing on certain expenditures in the part of General and Administrative Expense in widening POS (Point of Sales) which has been run for at least 5 months, the researcher uses their financial statements to be compared with the criteria of COSO Internal Control.
For the information and data processing, the researcher adopted quantitative analysis by using analyzing secondary data. As the results, the researcher concludes that the previous budget that is applied for 2009 is not effective. The researcher also creates some scenarios using nationalized expense which are low cost, moderate cost and high cost scenarios.
The researcher concludes that the best solution to PT. Adira Quantum Multifinance is to use moderate cost scenario. The researcher also gives several recommendations, so the performance of PT. Adira Quantum Multifinance will get better.
