ANALISIS ANGGARAN KAS SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN UNTUK MENGUKUR EFISIENSI KINERJA OPERASIONAL BANK PADA BPR CHRISTA JAYA

Abstract

The study aims to analyze the cash budget as planning and controlling tool to measure the efficiency of operational performance at BPR Christa Jaya. Data collection techniques in this study are interviews and documentation the financial statements. The analysis was carried out using case study research with a descriptive quantitative approach of financial analysis. The focus of this study is on the cash planning and cash realization report from 2018-2022. The analysis of the calculation used is the analysis of Variance and operational efficiency ratio (BOPO), which is a component of forming the budget and cash realization. The results showed that BPR Christa Jaya has been doing cash planning for 5 years well because it planned an increase in net cash or surplus. However, in the cash control process, there are inconsistencies every year because there are cash receipts both from the registry and other operational activities that have not reached the amount, such as the cash budget, and cash expenditures that are still not controlled in 2020 and 2021 in terms of operating costs, so that in some posts they produce unfavorable variances. This resulted in fluctuations in operational performance efficiency. In 2018 and 2019, BPR Christa Jaya was able to maintain efficient operational performance, but in 2020–2022, there was a surge in the percentage of BOPO, so the operational performance of BPR Christa Jaya became inefficient.