Analisis Peran Data Biaya sebagai Dasar Penyusunan Anggaran Perusahaan

Abstract

This study aims to analyze budget preparation and evaluate its implementation results at PT Telkom Indonesia (Persero) Tbk based on historical cost data from 2021–2025. The approach used is continuous improvement by separating fixed and variable costs, using revenue as the cost driver. The 2025 budget was prepared using only 2021–2024 data and then compared with the 2025 realization. The results show that total expenses were budgeted at IDR 110,947 billion and realized at IDR 112,151 billion, resulting in an unfavorable variance of IDR 1,204 billion (1.08%). However, this small total variance conceals large inter-item deviations, particularly in depreciation and amortization (+IDR 3,645 billion) due to accounting policy changes that could not be predicted from historical trends. Conversely, the revenue budget was inaccurate, as the realization of IDR 146,742 billion was IDR 5,547 billion (3.64%) below the budget. Flexible budget analysis indicates that the increase in variable costs was not driven by volume but by a worsening cost-to-revenue ratio (from the 12.06% standard to 13.60%). The cost structure, dominated by fixed costs (82%), makes profitability highly sensitive to revenue changes, with the break-even point rising from IDR 105,276 billion to IDR 106,708 billion and the degree of operating leverage increasing from 3.24 to 3.67 times. Thus, the main weakness of the budget lies in the revenue assumption and items affected by accounting policy changes, not in the cost classification approach itself.