Analisis Peran Anggaran Biaya Operasional dalam meningkatkan Efisiensi Biaya dan Mendorong Strategi Keberlanjutan Usaha pada UD X

Saputra, Christine Cicilia (2025) Analisis Peran Anggaran Biaya Operasional dalam meningkatkan Efisiensi Biaya dan Mendorong Strategi Keberlanjutan Usaha pada UD X. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk memahami secara mendalam peran strategis anggaran biaya operasional dalam meningkatkan efisiensi biaya dan mendukung keberlanjutan usaha pada UD X, sebuah usaha dagang berskala menengah yang bergerak di bidang distribusi mur, baut, dan peralatan teknik di Surabaya. Dengan menggunakan pendekatan kualitatif deskriptif melalui metode studi kasus, data dikumpulkan melalui wawancara mendalam, observasi langsung, dan analisis dokumentasi internal. Temuan penelitian menunjukkan bahwa anggaran berfungsi bukan hanya sebagai alat perencanaan keuangan, tetapi juga sebagai mekanisme pengendalian biaya yang efektif. Perusahaan menetapkan batas operasional ideal sebesar 2–3% dari omset sebagai acuan efisiensi, dan melakukan evaluasi berkala terhadap realisasi pengeluaran untuk mendeteksi potensi pemborosan sejak dini. Proses penyusunan anggaran dilakukan secara partisipatif, melibatkan staf operasional dan administrasi untuk memastikan bahwa perencanaan didasarkan pada data historis dan kebutuhan aktual.Lebih lanjut, hasil penelitian juga menunjukkan bahwa anggaran memiliki kontribusi signifikan dalam mendukung strategi keberlanjutan usaha, baik dari sisi ekonomi, sosial, maupun lingkungan. Di tingkat operasional, anggaran mendorong terciptanya perilaku kerja hemat seperti pemanfaatan kembali bahan pendukung, pemeliharaan alat kerja secara berkala, serta penghindaran pembelian yang tidak terencana. Dari sisi manajerial, keberadaan anggaran membantu perusahaan menjaga arus kas tetap stabil, memperkuat akuntabilitas internal, serta menyediakan ruang fiskal untuk alokasi investasi jangka panjang. Meskipun sistem anggaran di UD Xbelum terdigitalisasi secara menyeluruh dan dokumentasi masih bervariasi antarperiode, penelitian ini membuktikan bahwa praktik penganggaran yang disiplin telah menciptakan dampak nyata terhadap efisiensi biaya dan arah keberlanjutan usaha. Dengan demikian, hasil studi ini diharapkan dapat memperkaya literatur akuntansi manajerial berbasis UMKM serta menjadi referensi praktis bagi pelaku usaha sejenis yang tengah bertransformasi menuju pengelolaan keuangan yang lebih strategis dan berkelanjutan.

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