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7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
REH\B_VHYDV VRMDYB_D RYD_D
LDJR@YDV BJKEKMH
MBIDE
VJ_HWVH
DED@HVHV DENND_DE WBEARD@DE ID@DM B\D@RDVH JHEB_AD
MDEDABMBE WB_RVDCDDE WDID WY OHEYDEN FKVMKV MBIDE
K`bc
EDMD 1 HEN_HI VH@D@DCH
EHM 1 727276494
IBWD_YBMBE 1 DJREYDEVH
Ned Mbmbech Vd`dc Vdy Vxdrdy
Reyj Mbmwbrk`bc Nb`dr Vdraded Bjkekmh
Mbide
?778
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
WB_EXDYDDE
Ibende heh vdxd mbexdydjde odc~d vjrhwvh xden obrai` Ded`hvhv Denndrde Wbead`de
Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY% Oheyden Fkvmkv Mbide
did`dc obedr cdvh` jdrxd vbeihrh ide ai` xden ihmdjvi ob`m wbredc ihmdy
ihwo`hjdvhjde dyd ihyb`hyh k`bc mdcdvhv~d `dhe id`dm jkeybjv wbe`hvde vjrhwvh wrknrdm
rbn`dr V4 Ibwdrybmbe Djeydevh Ldj`ydv Bjkekmh Reh|brvhydv Vmdybrd Rydrd%
Vbmd vmobr idyd helkrmdvh xden ihwbrk`bc yb`dc ihexdydjde ibende ab`dv obedr dwd
didexd% Ide dwdoh`d ihjbmihde cdrh wbrexdydde heh yhidj obedr vdxd obrvbihd mbebrhmd
vdejvh xden ihybydwjde k`bc Reh|brvhydv Vmdybrd Rydrd%
Mbide 73 Aeh ?778
Xden Mbmody Wbrexdydde
Henrhi Vh`d`dch
EHM% 727276494
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
JDYD WBENDEYD_
Wbe`hv mbenfdwjde wah vxjr jbwdid Ycde Xden Mdcd Bvd dydv obrjdy ide
jdvhc jdrehd xden ihobrhjde vbchennd wbe`hv idwdy mbexb`bvdhjde vjrhwvh heh ned
mbmbech vd`dc vdy vxdrdy eyj mbmwbrk`bc nb`dr Vdraded Bjkekmh Reh|brvhydv
Vmdybrd Rydrd%
Id`dm wbexb`bvdhde vjrhwvh heh wbe`hv odexdj mbeidwdy odeyde obrwd mkyh|dvh
vdrde mdwe ohmohende idrh obrodndh whcdj% Reyj hy wbe`hv henhe mbenfdwjde
ybrhmd jdvhc jbwdid 1
4% Odwdj Irv% Acke Ydlo _hykend MBf% vb`dj Ibjde Ldj`ydv Bjkekmh Reh|brvhydv
Vmdybrd Rydrd%
?% Odwdj Irv% Cdvde Vdjyh Vhrbndr MVh Dj% vb`dj Jbyd Ibwdrybmbe Djeydevh ide
Ho Ird% Myhd Hvmdh` MVh Dj% vb`dj Vbjrbydrhv Ibwdrybmbe Djeydevh Ldj`ydv
Bjkekmh Reh|brvhydv Vmdybrd Rydrd%
6% Ho Ird% Vrh M`xdeh MOD Dj% vb`dj Ikvbe Wbmohmohen xden yb`dc
mbmohmohen mbendrdcjde ide mbmodey wbe`hv vb`dmd wrkvbv wbexvede
vjrhwvh heh% Odwdj Irv% Drhlhe @ohv MM Dj% vb`dj Ikvbe Wbmodeihen H ide Ho
Ird% Myhd Hvmdh` MVh Dj% vb`dj Ikvbe Wbmodeihen HH%
9% Whmwhede ide wdrd jdrxd~de WY% Oheyden Fkvmkv Mbide xden yb`dc mbmobrhjde
jbvbmwdyde odnh wbe`hv eyj mbendidjde wbeb`hyhde ide mbmodey wbe`hv id`dm
mbmwbrk`bc idyd ide helkrmdvh xden ihwbr`jde ned wbexb`bvdhde vjrhwvh heh
ybrydmd jbwdid Odwdj Ykex Ed`h Odvd ide Ho _bex ^hadxd%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
2% Jbid Krdenyd wbe`hv Odwdj Akce Vh`d`dch ide Ho Akcdeed Cydnd`en xden
yb`dc mbmobrhjde ijende mkrh` mdwe mdybrhh` jbwdid wbe`hv vbchennd idwdy
mbexb`bvdhjde vjrhwvh heh%
Wbe`hv mbexdidrh odc~d vjrhwvh heh mdvhc mbmh`hjh odexdj jbybrodydvde ide adc
idrh vbmwred% Reyj hy wbe`hv mbencdrdwjde vdrde ide jrhyhj xden mbmodene idrh
wdrd wbmodfd%
Djchr jdyd wbe`hv mbencdrdwjde jhrdexd vjrhwvh heh idwdy obrmdelddy odnh wdrd
wbmodfd% Ybrhmd jdvhc%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
DOVY_DJ
Yade idrh wbeb`hyhde heh did`dc eyj mbenbydch ybjehj wbrdmd`de vbryd mbykibwbexvede denndrde wbead`de xden ih`djjde wbrvdcdde ide vbadc mded wbennedde
denndrde wbead`de id`dm mbenb|d`dvh jhebrad mdedabmbe wbrvdcdde wdid WY%Oheyden Fkvmkv Mbide%
Mbykib wbeb`hyhde xden ihnedjde id`dm wbeb`hyhde heh did`dc wbeb`hyhdeibvjrhwyhl id`dm obeyj vyih jdvv xdhy ibende mbrhefh vdy koxbj ybrybey jbmihdembenheybrwrbydvhjde ide mbended`hvhv vbchennd idwdy mbmobrhjde helkrmdvh eyjmbmbfdcjde mdvd`dc xden ihcdidwh% Idyd xden ihnedjde did`dc idyd wrhmbr ide idydvbjeibr% Idyd wrhmbr obrwd cdvh` kovbr|dvh ide ~d~defdrd ibende jbwd`d odnhdejbdende ide djeydevh vbryd jbwd`d odnhde wbead`de% Vbidenjde idyd vbjeibr xdenihnedjde obrwd denndrde wbead`de ide rbd`hvdvh wbrhkib ydce ?779 vdmwdh ?773%
Idrh cdvh` wbeb`hyhde ihjbydch odc~d WY% Oheyden Fkvmkv Mbide mb`djjdewbrdmd`de wbead`de vbfdrd jd`hydyhl ide ibende mbykibwdryhfhwdyh|b oinbyhen #ykwik~e dei okyykm w(% Denndrde wbead`de yb`dc ihadihjde vbodndh vydeidr id`dmmbenb|d`dvh jhebrad mdedabmbe wbrvdcdde edme wbrvdcdde yhidj mb`djjdeded`hvhv |drhdev% Mdedabmbe wbrvdcdde cdexd mbennedjde denndrde eyj mb`hcdyobvdrexd |drhdev xden ybradih deydrd denndrde wbead`de ide rbd`hvdvhexd% Wbrvdcddeand yhidj mbebydwjde vydeidr |drhdev xden djde mbencbmdy ~djy id`dm mb`djjdeb|d`dvh jhebrad% K`bc jdrbed hy wbrvdcdde ob`m mbennedjde denndrde wbead`deibende blbjyhl id`dm mbenb|d`dvh jhebrad mdedabmbe wbrvdcdde%
Jdyd jefh 1 Denndrde Wbead`de Ded`hvhv \drhdev ide B|d`dvh Jhebrad%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
DOVY_DFY
Ycb koabfyh|b kl ychv rbvbdrfc hv yk jek~ ybfcehtbv dei mbyckiv eibrydjbe oxycb fkmwdex yk lkrbfdvy vd`bv oinby dei ycb bsybey kl b|d`dyhen ycb wbrlkrmdefb klfkmwdex mdednbmbey WY Oheyden Fkvmkv Mbide%
Ycb rbvbdrfc mbyckiv vbi he ychv vyix hv d ibvfrhwyh|b rbvbdrfc he ycb lkrm klfdvb vyihbv ibydh`hen d wdryhf`dr koabfy ycbe heybrwrbyhen hy dei ded`xqhen hy he kribr ykyk wrk|hib helkrmdyhkev yk vk`|b wrko`bmv befkeybrbi% Ycb idyd vbi drb wrhmdrx deivbfkeidrx idyd% Wrhmdrx idyd he lkrm kl kovbr|dyhkev dei heybr|hb~v ~hyc ycb cbdi kl ycblhedefhd` dei dffkeyhen mdednbmbey dei ycb cbdi kl ycb vd`bv dv ~b``% ^ch`b ycbvbfkeidrx idyd vbi he lkrm kl vd`bv dei ycb rbd`hqdyhke kl ycb oinby wbrhki he ?772 eyh`?773%
Lrkm ycb rbv`yv kl ycb rbvbdrfc ~b ekyb ycdy ycb WY Vydr Fkvmkv Mbide ik vd`bvlkrbfdvyhen ~hyc ycb td`hydyh|b dei wdryhfhwdyh|b oinbyhen mbycki #ykw ik~e dei okyykmw(% Vd`bv oinby cd|b obbe mdib dv d vydeidri he b|d`dyhen ycb wbrlkrmdefb kl ycbmdednbmbey fkmwdex ck~b|br ycb fkmwdex ik eky wbrlkrm ded`xvhv |drhdev% Fkmwdex
mdednbmbey vb ke`x ycb dmkey kl ycb oinby yk mbvrb ycb dmkey kl |drhdev oby~bbevd`vb oinby dei hyv rbd`hqdyhke% Ycb fkmwdex d`vk ikbv eky vby dex vydeidri |drhdev~chfc ~h`` vd|b yhmb he b|d`dyhen wbrlkrmdefb% Ycbrblkrb fkmwdehbv cdv eky xby vbiycb vd`bv oinby bllbfyh|b``x he b|d`dyhen ycb wbrlkrmdefb kl fkmwdex mdednbmbey%
Jbx ~kriv 1 Vd`bv Oinby \drhdefb Ded`xvhv dei Wbrlkrmdefb B|d`dyhke%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
IDLYD_ HVH
cd`dmde
WB_EXDYDDE % h
JDYD WBENDEYD_ % hh
DOVY_DJ % h|
DOVY_DFY %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% |
IDLYD_ HVH %%%% |h
IDLYD_ YDOB@ %% hs
IDLYD_ @DMWH_DE %% sh
ODO H WBEIDCR@RDE
D% @dydr Ob`djden Mdvd`dc %%%% 4
O% Wbrmvde Mdvd`dc %%% 9
F% Odydvde Mdvd`dc %%%% 2
I% Yade Wbeb`hyhde %%%% 2
B% Mdelddy Wbeb`hyhde %% 2
L% Jbrdenjd Jkevbwyd` %%%%%
?% Lenvh Denndrde %%%%% 47
6% Mdelddy ide Jb`bmdcde Denndrde % 4?
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
O% Denndrde Wbead`de
4% Wbenbryhde Denndrde Wbead`de % 46
?% Wbexvede Denndrde Wbead`de % 42
6% Ldjykr-ldjykr Xden Mbmwbendrch Wbexvede
Denndrde Wbead`de %% 43
9% Wbrdmd`de Wbead`de % 48
F% Ded`hvhv \drhdev Wbead`de % 62
I% Ded`hvhv Denndrde Wbead`de Id`dm Mbenb|d`dvh Jhebrad%% 94
ODO HHH MBYKIB WBEB@HYHDE
D% Abehv Wbeb`hyhde 9>
O% Abehv Idyd ide Vmobr Idyd %%%%% 9>
F% Mbykib Ded`hvhv Idyd %%% 93
I% _bvwkeibe 93
B% Adi~d` ide @kjdvh Wbeb`hyhde %%% 98
ODO H\ CDVH@ WBEB@HYHDE
D% Idyd Wbeb`hyhde
4% Vbadrdc Vhenjdy ide Djyh|hydv Wbrvdcdde % 27
?% Jbwbnd~dhde ide Vyrjyr Krndehvdvh %%% 24
6% Wbrdmd`de ide Wbexvede Denndrde Wbead`de %%%%%% 23
O% Ded`hvhv Cdvh` Wbeb`hyhde
4% Wbrdmd`de Wbead`de %%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
6% Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad
Mdedabmbe Wbrvdcdde %% ?
O% Vdrde % >6
IDLYD_ WRVYDJD %%% >2
@DMWH_DE
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
10/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
IDLYD_ YDOB@
Ydob` Ai` Cd`dmde
?%4 Denndrde Wbead`de Ycb Ekryke Fkmwdex eyj ydce xdenobrdjchr 64 Ibvbmobr 48O
42
?%? Wbrdmd`de Wbead`de Mbykib Jdirdy Ybrjbfh` ??
?%6 Wbrdmd`de Wbead`de Mbykib Mkmbe ??
?%9 Wbrdmd`de Wbead`de Mbykib Jdirdy ?6
?%2 Vydeidr Jbvd`dcde Wbrdmd`de Wbead`de Mbykib Jdirdy
Ybrjbfh`
?2
?%< Vydeidr Jbvd`dcde Wbrdmd`de Wbead`de Mbykib Jdirdy
Ybrjbfh`
?2
?%> Vydeidr Jbvd`dcde Wbrdmd`de Wbead`de Mbykib Jdirdy ? 6>
?%49 @dwkrde Jhebrad Ybrcdidw Denndrde 92
9%4 Wbrvbeydvb Wbefdwdhde Ykyd` Wbead`de
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
11/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
9%6 Oinbyide _bd`hvdvh Hefkmb Ydce ?772
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
12/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
IDLYD_ @DMWH_DE
@dmwhrde Ai`
4 Vyrjyr Krndehvdvh WY% Oheyden Fkvmkv
? _byr Wbead`de
6 Ldjyr #he|khfb( advd rbwdrdvh
9 Ldjyr Wbead`de
2 Oinby ide _bd`hvdvh Hefkmb Ydce ?772
, ?77
> Oinby ide _bd`hvdvh Ohdxd Ydce ?77>
3 Oinby ide _bd`hvdvh Hefkmb Ydce ?773
8 Oinby ide _bd`hvdvh Ohdxd Ydce ?773
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
ODO H
WBEIDCR@RDE
D% @dydr Ob`djden Mdvd`dc
Vbyhdw wbrvdcdde ihihrhjde ibende yade eyj obrjbmoden ybydw chiw
#vr|h|b( vbryd mbmbech lenvh vkvhd`exd% Yade ybrvboy idwdy ih~aijde
mb`d`h vdy wbrbefdedde ide wbenbeid`hde xden odhj% Vbmdjhe obrjbmodenexd
wbrvdcdde djde vbmdjhe odexdj w`d abehv-abehv jbnhdyde xden cdrv ih`djjde
vbchennd wbrbefdedde ide wbenbeid`hde djde jbnhdyde ybrvboy mbeadih `bohc rmhy%
Wbrbefdedde ide wbenbeid`hde heh and ihwbr`jde eyj mbencheidrjde wbrvdcdde
idrh mdvd`dc xden jkmw`bjv djhody mbehenjdyexd wbrvdhende ih iehd vdcd%
Wbrbefdedde heh ihexdydjde id`dm obeyj denndrde dyd `bohc ihjbed` ibende
edmd oinby% Denndrde vbodndh vdy vxvybm fjw mbmdidh eyj ihwbrnedjde
vbodndh d`dy wbrbefdedde wb`djvdedde #wbendrdcde , wbmkyh|dvhde( wbenbeid`hde
ide b|d`dvh vb`rc jbnhdyde wbrvdcdde% Denndrde vbodndh d`dy odey mdedabmbe
eyj adenjd ~djy ybrybey ihexdydjde id`dm ehy jdeyhydyhl ide vdyde mkebybr%
Vdy denndrde ihvve eyj mbefkod mbmobrhjde ad~dode ide mbmwbrjhrdjde
jbadihde xden djde ybradih ihmdvd xden djde idyden% Cd` heh mbrwdjde odnhde idrh
lenvh wbrbefdedde jdrbed mbrwdjde wrkxbjvh jb ibwde ide ihadodrjde id`dm
obeyj denjd-denjd% Reyj hy ihoycjde wbrvhdwde wbexvede denndrde xden
mdyden ydadm ide yb`hyh% Vd`dc vdy wbrbefdedde xden ihoycjde wbrvdcdde id`dm
rdenjd mb~aijde yade wbeihrhdeexd did`dc wbrbefdedde dydv `dod xden kwyhmd`
xden idwdy ih~aijde deydrd `dhe id`dm vdy denndrde%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
14/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Id`dm wrkvbv wbexvede denndrde `denjdc wbrydmd did`dc wbmodyde rdmd`de-
rdmd`de wbead`de ide wbexvede denndrde wbead`de% Denndrde wbead`de ihndrdw
ybr`bohc idc` jdrbed denndrde-denndrde `dhe yhidj idwdy ihvve ydewd didexd
bvyhmdvh wbead`de% Denndrde wbead`de obrhvh ybeyden obrdwd am`dc wrkij xden
ihydrnbyjde eyj ihad` ide cdrnd ad` vbyhdw wrkij xden mbmenjhejde
wbrvdcdde eyj mbencdvh`jde wbeidwdyde xden kwyhmd` wdid mdvd xden djde
idyden% Denndrde wbead`de vbeihrh ihvve vbyb`dc rdmd`de wbead`de ih`djjde%
_dmd`de wbead`de xden djrdy mbehenjdyjde mdelddy denndrde wbead`de vbodndh
idvdr wbexvede denndrde wbrvdcdde xden `dhe jdrbed wbrvdcdde idwdy
mb`benjdwh rbefded djyh|hydv `dhe vbyb`dc wbrvdcdde mbenbydch am`dc xden
ihdenndrjde eyj ihad` id`dm vdy wbrhkib% Obobrdwd jkmwkebe ydmd xden
ybridwdy id`dm denndrde wbead`de did`dc wbeab`dvde ybeyden jdeyhydv ehy ide abehv
wrkij wbrvdcdde cdrnd ad` wrkij ykyd` cdrnd ad` ide rhefhde idbrdc wbmdvdrde%
Denndrde wbead`de vbodndh wbikmde id`dm wbexvede denndrde-denndrde
`dheexd cdrv ihvve vbfdrd fbrmdy ide vbodhj menjhe% Jdrbed oh`d ybradih odexdj
wbexhmwdende id`dm rbd`hvdvh denndrde wbead`de ybrcdidw denndrde wbead`de mdjd
vidc odrden ybey denndrde-denndrde `dheexd and ybradih odexdj wbexhmwdednde
id`dm rbd`hvdvhexd%
Denndrde wbead`de vbodndh d`dy odey mdedabmbe vdendy obrwbrde vbodndh
vydeidr jhebrad eyj mbenb|d`dvh jhebrad odnhde wbead`de% Wbenb|d`dvhde mb`d`h
denndrde wbead`de brdy jdhydeexd ibende lenvh denndrde wbead`de vbodndh d`dy
wbenbeid`hde% Ih vheh denndrde wbead`de ihnedjde eyj mbmodeihenjde deydrd
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
15/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
rbd`hvdvh xden yb`dc ihfdwdh k`bc odnhde wbead`de ibende rbefded wbrvdcdde id`dm
denndrde%
Jbnedde denndrde hy vbeihrh odnh b|d`dvh jhebrad odnhde wbead`de did`dc
eyj mbmwbrk`bc ndmodrde xden ab`dv ybeyden wbrdede denndrde wbead`de id`dm
mbenb|d`dvh jhebrad odnhde wbead`de wdid jcvvexd ide mdedabmbe wdid
mmexd ide mbmdjvhmd`jde wbennedde denndrde wbead`de id`dm b|d`dvh
jhebrad mdedabmbe%
Didwe lenvh denndrde mbery Vwrhxkek #48881696( ihodnh dydv1
4% Lenvh Wbrbefdedde?% Lenvh Jkkrihedvh6% Lenvh Jkmehjdvh9% Lenvh Mkyh|dvh2% Lenvh Wbenbeid`hde ide B|d`dvh
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
16/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Vmdybrd Rydrd ih od~dc edende WY% Idhm`br-Fcrxv`br Ihvyrhoyhke Heikebvhd xden
m`dexd obredmd WY% Vydr Mkykrv Heikebvhd xden mbrwdjde Dnbe Yennd`
Wbmbnden Mbrj #DYWM( Mbrfbibv-Obeq eyj Heikebvhd% Didwe jbeibrdde xden
ihwdvdrjde did`dc abehv yrj ov ide vbide% Vdmwdh vddy heh did yhnd jbnhdyde vdcd
xden ih`djjde WY% Oheyden Fkvmkv xdhy wbead`de jbeibrdde obrmkykr wbead`de
vwdrbwdryv ide wbmobrhde advd rbwdrdvh eyj mbrj Mbrfbibv-Obeq% Wbead`de
wrkij jbeibrdde obrmkykr ide vwdrbwdryv heh mbmoycjde wbrbefdedde xden odhj
xden jbmihde ihvve id`dm vdy denndrde wbead`de% Denndrde heh obrhvh
jdeyhydv ide cdrnd ad` mhehmm xden cdrv ihfdwdh k`bc odnhde wbead`de eyj
mbeijen rbefded wbrk`bcde wbeidwdyde wbrvdcdde% Cd` heh`dc xden mbeadihjde
denndrde wbead`de vbodndh vdy vydeidr b|d`dvh jhebrad odnhde wbead`de k`bc
mdedabmbe wbrvdcdde% Edme jbexdyddeexd vbrhenjd`h wbrdede denndrde wbead`de
vbodndh vydeidr jhebrad yhidj ihmdelddyjde vbodhj-odhjexd%
O% Wbrmvde Mdvd`dc
Obridvdrjde `dydr ob`djden mdvd`dc xden yb`dc ihrdhjde ihdydv mdjd wbe`hv
mbrmvjde mdvd`dc 1
Odndhmded wbrdmd`de ide wbexvede denndrde wbead`de vbryd wbennedde
denndrde wbead`de id`dm mbenb|d`dvh jhebrad mdedabmbe wbrvdcdde xden
ih`djjde k`bc WY% Oheyden Fkvmkv Mbide;
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
17/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
F% Odydvde Mdvd`dc
Wbmodcdvde denndrde wbead`de wbrvdcdde xden ih`djjde k`bc wbe`hv
cdexd wdid wbead`de jbeibrdde obrmkykr ~krjvckw ide vwdrbwdryv%
I% Yade Wbeb`hyhde
Yade xden cbeidj ihfdwdh idrh wbeb`hyhde heh did`dc1
4% Reyj mbenbydch ybjehj wbrdmd`de ide mbykib wbexvede denndrde
wbead`de wdid wbrvdcdde%
?% Reyj mbmwbrk`bc ndmodrde xden ab`dv ybeyden wbrdede denndrde
wbead`de ide mbenbydch vbadc mded wbenneddeexd id`dm
mbenb|d`dvh jhebrad mdedabmbe wbrvdcdde%
B% Mdelddy Wbeb`hyhde
Mdelddy xden idwdy ihwbrk`bc idrh wbeb`hyhde heh did`dc1
4% Vbodndh odcde mdvjde odnh wbe`hv eyj mbenbydch wbrdede denndrde
wbead`de id`dm mbenb|d`dvh jhebrad odnhde wbead`de wdid jcvvexd
ide mdebabmbe wdid mmexd%
?% Vbodndh odcde mdvjde dyd odcde wbryhmodende odnh wbrvdcdde id`dm
mbmdelddyjde denndrde wbead`de%
6% Vbodndh odcde rblbrbevh odnh wbeb`hyh `dhe xden henhe mbendidjde
wbeb`hyhde `bohc `deay ybeyden denndrde ybrydmd denndrde wbead`de%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
18/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
L% Jbrdenjd Jkevbwyd`
Wbead`de mbrwdjde aen ykmodj id`dm mbefdwdh yade wbrvdcdde eyj
mbefdwdh `dod xden kwyhmd`% Jbvd`dcde id`dm wbexvede denndrde wbead`de djde
mbendjhodyjde denndrde xden `dhe and mbeadih vd`dc% Mbenhendy dryh wbeyhenexd vdy
denndrde wbead`de odnh jbvb`rcde djyh|hydv wbrvdcdde mdjd ihwbr`jde wbikmde
id`dm mbexve denndrde wbead`de wbrvdcdde ibende odhj ide obedr%
Ibende didexd denndrde wbead`de mdjd idwdy ihadihjde wbikmde odnh
mdedabmbe wbrvdcdde vbodndh yk`dj jr id`dm mbenb|d`dvh jhebrad odnhde wbead`de%
Jbeyende idrh wbrdede denndrde wbead`de hy vbeihrh vbfdrd mm did`dc vbodndh
wbmhf odnh whcdj-whcdj xden ybrjdhy id`dm djyh|hydv wbrvdcdde eyj mbefdwdh vdvdrde
id`dm denndrde vbjd`hnv vbodndh idvdr dyd ndmodrde odnh odnhde wbead`de eyj
mbrbd`hvdvhjdeexd%
Odnhde Wbead`deWY% Oheyden Fkvmkv
Mbide
Denndrde Wbead`de
B|d`dvh jhebrad
Mdedabr Wbrvdcdde
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
19/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
ODO HH
YHEADRDE WRVYDJD
D% Jkevbw Denndrde
4% Wbenbryhde Denndrde
Jdyd denndrde vidc vbrhen jhyd ibendr id`dm jbnhdyde vbcdrh-cdrh% Did
xden mbmdcdmhexd vbodndh ydrnby did xden mbendydjde wbencdvh`de dyd ohdxd
xden ihwrkxbjvhjde+ihcdrdwjde ide xden `dheexd% Obridvdrjde byhmk`knh jdyd
denndrde obrdvd` idrh odcdvd Xedeh xden dryhexd jdeyken ikmwby dyd weih-
weih%
Hvyh`dc xden ihwdjdh eyj mbexboyjde denndrde idwdy obrobid-obid
deydrd vdy wbrvdcdde ibende wbrvdcdde `dheexd% Jdrbed yade djchr idrh
wbrvdcdde wdid mmexd did`dc `dod #wrklhy( mdjd denndrde wbrvdcdde and
vbrhen ihvboy vbodndh 1
Ovhebvv Oinby
Wrklhy W`deehen dei Fkeyrk`
Fkmwrbcbevh|b Oinbyhen
Mdednbrhd` Oinbyhen
Ovhebvv Oinby dei Fkeyrk`
Denndrde wdid idvdrexd mbrwdjde rbefded jdeyhydyhl ybrcdidw jbnhdyde
kwbrdvh wbrvdcdde% Edme k`bc obobrdwd wbe`hv denndrde idwdy ihiblbehvhjde
ibende `bohc ybrwbrhefh mbenhendy denndrde mbrwdjde jkmwkebe ydmd idrh
wbrbefdedde vbryd wbenbeid`hde%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
20/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Obrhjy iblbehvh denndrde mbery obobrdwd wbe`hv 1
Denndrde mbery Medeidr #488>14( hd`dc Vdy rbefded xden ihvve
vbfdrd vhvybmdyhv xden mb`hwyh vb`rc jbnhdyde wbrvdcdde xden ihexdydjde
id`dm ehy #jbvdyde( mkebybr ide obr`dj eyj adenjd ~djy #wbrhkib( ybrybey
xden djde idyden%
Vchm , Vhbnb` #?777169?( Denndrde mbrwdjde rbefded jdeyhydyhl idrh
jbnhdyde mdwe wrknrdm xden ihexdydjde mbery eh`dh djyh|d mkid`
wbeidwdyde ide ohdxd xden ihoycjde eyj mb`djvdedjde rbefded ybrvboy
dydwe id`dm hvyh`dc jdeyhydyhl `dheexd vbwbryh ehy odrden dydwe advd%
^b`vfc #?77714( Wbrbefdedde ide wbenbeid`hde `dod xden mbexb`rc
vbodndh vdy wbeibjdyde vhvybmdyhv ide lkrmd` eyj mbead`dejde ydcdwde
wbeyhen idrh lenvh wbrbefdedde ide wbenbeid`hde mdedabmbe%
Idrh jbyhnd iblbehvh ihdydv idwdy ihvhmw`jde odc~d denndrde mbefdjw
evr-evr vbodndh obrhjy 1
d% _befded
Denndrde mbrwdjde vdy rbefded jdrbed mbrwdjde vdy
wbebeyde ybr`bohc idc` djyh|hydv dyd jbnhdyde xden djde idyden%
Ibende didexd rbefded mdjd wbrvdcdde djde obrad`de mbea jb
vdvdrde xden yb`dc ihybydwjde%
o% Mb`hwyh vb`rc jbnhdyde wbrvdcdde
Denndrde cdrv mbefdjw vb`rc jbnhdyde wbrvdcdde xden djde
ih`djjde k`bc vbmd odnhde xden did id`dm wbrvdcdde% Cd` heh
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
21/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
mbenhendy odc~d denndrde did`dc vdy rbefded xden ihadihjde
wbikmde jbrad d`dy wbenjkkrihedvhde jbrad ide d`dy wbend~dvde%
f% Ihexdydjde id`dm ehy mkebybr
Denndrde ihexdydjde id`dm ehy mkebybr mbenhendy jbnhdyde
wbrvdcdde xden obrdebjd-rdndm vbrhen mbmh`hjh vdyde ehy xden
obrobid-obid% Ibende vdyde ehy xden vdmd mdjd vb`rc jbnhdyde
wbrvdcdde djde idwdy ihchyen ihded`hvd ide jbmihde idwdy
ihvve wbrbefdedde xden ybrwdi xden mbmdidh odnh wbrvdcdde
xden obrvdenjyde%
i% Adenjd ~djy ybrybey xden djde idyden
Denndrde wbrvdcdde ihvve eyj obrodndh adenjd ~djy% Mhvd`exd
wbr mhenn wbr o`de wbr yrh~`de wbr vbmbvybr wbr ydce dyd wbr
adenjd ~djy `bohc idrh vdy ydce% Cd` heh vbvdh ibende jboycde
whcdj mdedabmbe ide jbvbwdjdyde xden did id`dm wbrvdcdde%
b% Vmobr idxd
Wbrvdcdde cdrv mbmody wbrbefdede mbenbedh vmobr idxd xden
ihwbr`jde ide xden ybrvbihd dndr rbefded kwbrdvh idwdy ihrbd`hvdvhjde
ibende odhj%
Vhvybm denndrde xden ihnedjde wbrvdcdde edeyhexd djde mbmobrhjde
obobrdwd jbeyende deydrd `dhe mbmobrhjde helkrmdvh vmobr idxd xden
idwdy mbehenjdyjde jd`hydv wbendmoh`de jbwyvde mbeikrken vdy
vydeidr wrbvydvh xden yhennh ibende mbmodenjhyjde vbmdendy obrvdhen
xden vbcdy mbmodey mbendrdcjde mkid` ide vbmd vdcd-vdcd
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
22/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
krndehvdvh jb vd`rde xden wd`hen mbeneyenjde vbryd mbehenjdyjde
jkmehjdvh ide jkkrihedvh deydr vbyhdw odnhde id`dm wbrvdcdde%
?% Lenvh Denndrde
Lenvh Denndrde vbodndh d`dy odey mdedabmbe mbery Vwrhxkek
#48881696( ihodnh dydv1
d% Lenvh Wbrbefdedde
o% Lenvh Jkkrihedvh
f% Lenvh Jkmehjdvh
i% Lenvh Mkyh|dvh
b% Lenvh Wbenbeid`hde ide B|d`dvhl% Lenvh Wbeihihjde
Lenvh denndrde ybrvboy ihab`dvjde vbodndh obrhjy1
d% Lenvh Wbrbefdedde
Denndrde vbodndh d`dy wbrbefdedde ybry`hv mbmobrhjde ndmodrde xden
exdyd ybeyden yade-yade xden cbeidj ihfdwdh wbrvdcdde%
o% Lenvh Jkkrihedvh
Denndrde obrlenvh vbodndh d`dy mbenjkkrihedvhjde rbefded ide yheidjde
obrodndh ehy dyd vbnmbe xden did ih id`dm krndehvdvh dndr idwdy objbrad
vbfdrd vb`drdv jbdrdc wbefdwdhde yade%
f% Lenvh Jkmehjdvh
Id`dm wbexvede denndrde obrodndh ehy ide yhenjdyde krndehvdvh
obrjkmehjdvh ide obrwbrde vbryd id`dm wrkvbv denndrde% Jkmehjdvh
ybrvboy mb`hwyh wbexdmwdhde helkrmdvh xden obrcoende ibende
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
23/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
yade vyrdybnh jbohadjvdedde wb`djvdedde wbexhmwdende xden yhmo`
vbryd wrbvydvh xden obrcdvh` ihfdwdh%
i% Lenvh Mkyh|dvh
Denndrde obrlenvh vbodndh d`dy eyj mbmkyh|dvh wdrd wb`djvded ih
id`dm mb`djvdedjde yndv-yndvexd dyd eyj mbefdwdh yade% Mkyh|dvh
heh idwdy ihobrhjde xdhy ibende wbmobrhde hevbeyhl dydwe wrkmkvh
adodyde odnh wdrd wb`djvded xden mbefdwdh wrbvydvh%
b% Lenvh Wbenbeid`hde ide B|d`dvh
Denndrde vbodndh d`dy wbenbeid`hde wdid idvdrexd did`dc
mbmodeihenjde deydrd rbefded ibende wb`djvdedde vbchennd idwdy
ihybeyjde wbexhmwdende xden yhmo` dwdjdc mbrnhjde dyd
mbeneyenjde odnh krndehvdvh ide ehy-ehyexd%
l% Lenvh Wbeihihjde
Ibende denndrde wdrd mdedabr ihihihj eyj objbrad vbfdrd ybrwbrhefh
wdid wvdy wbrydennenad~dode xden ihwhmwhe ide vbjd`hnv ibende
wvdy wbrydennenad~dode `dhe id`dm krndehvdvh ybrvboy% Ibende
ibmhjhde denndrde obrmdelddy eyj `dyhcde jbwbmhmhwhede odnh wdrd
mdedabr dndr ihmdvd ibwde mdmw mbeiijh adodyde xden `bohc yhennh%
Denndrde vdy wbrvdcdde cdrv ihvve vbyb`dc wbrvdcdde
mbenbmodenjde vdy rbefded vyrdybnhv odhj adenjd wdeaden mdwe adenjd
wbeibj% _befded vyrdybnhv adenjd wdeaden xden ohdvdexd obradenjd ~djy `hmd
ydce mbmodcdv ybeyden he|bvydvh mkid` ydmd xden ihoycjde eyj
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
24/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
mbmwbrydcdejde ldvh`hydv xden did mbehenjdyjde jdwdvhydv wbenbmodende
wrkij ide wbenbmodende wdvdr ybrybey% Vbmbeydrd rbefded vyrdybnhv adenjd
wbeibj xden ihfdwdh id`dm ydcdwde ydce ibmh xdce mbenndmodrjde ybeyden
yhenjdy wbead`de yhenjdy wrkijvh ide ohdxd wbeidwdyde ide drv jdv xden
ihdeyhvhwdvh eyj ydce mbeidyden%
Reyj `bohc mbmdcdmh jkevbw xden `bohc ab`dv mbenbedh denndrde
obrhjy heh ihrdhjde jdrdjybrhvyhj denndrde mbery M`xdih #?7741987( xdhy1
4% Denndrde ihexdydjde id`dm vdyde jbdende ide vdyde vb`dhe jbdende%?% Denndrde mmexd mbefdjw adenjd ~djy vdy ydce%
6% Denndrde obrhvh jkmhymbe dyd jbvdennwde mdedabmbe xden obrdryh odc~dwdrd mdedabr vbya eyj mbebrhmd ydennen ad~do eyj mbefdwdh vdvdrdexden ihybydwjde id`dm denndrde%
9% Rv`de denndrde ih-rb|hb~ ide ihvbyah k`bc whcdj xden obr~beden `bohcyhennh idrh wbexvede denndrde%
2% Vbjd`h ihvbyah denndrde cdexd idwdy ihodc ihod~dc jkeihvh ybrybey%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
25/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Vbidenjde jb`bmdcde idrh denndrde mbery Dihvdwyrk , Dvrh #?776126(
xdhy 1
d% Denndrde ihvve obridvdrjde bvyhmdvh vbwbryh wkybevh wbead`de
jdwdvhydv wrkijvh ide `dhe-`dhe k`bc jdrbed hy ybr`djvdedexd ibende odhjjbnhdyde-jbnhdyde ybrndeyen wdid jbybwdyde bvyhmdvh ybrvboy%o% Denndrde cdexd mbrwdjde rbefded ide rbefded ybrvboy odr obrcdvh`
dwdoh`d ih`djvdedjde ibende vennc-vennc%f% Denndrde cdexd mbrwdjde vdy d`dy xden ihwbrnedjde eyj
mbmodey mdedabr id`dm mb`djvdedjde yndvexd ojdembenndeyhjdeexd%
i% Jkeihvh xden ybradih yhidj vb`d` vbrdyv wbrvbe vdmd ibende xdenihrdmd`jde vbob`mexd jdrbed hy denndrde wbr` mbmh`hjh vhldy xden`~bv%
K`bc jdrbed hy idwdy ihjdydjde odc~d denndrde ojde`dc vdy-vdyexd xden
idwdy ih`djjde k`bc mdedabmbe dyd xden ybryhennh id`dm jbohadjde
mdedabmbe% Cdjhjdy denndrde did`dc mbmodey mdedabmbe id`dm
mbeab`dvjde yade xden cbeidj ihfdwdh%
O% Denndrde Wbead`de
4% Wbenbryhde Denndrde Wbead`de
Wbenbryhde denndrde wbead`de idwdy ihrdhjde k`bc obobrdwd wbe`hv
vbwbryh obrhjy1
Medeidr #488>198( mbendydjde1
Denndrde Wbead`de #vd`bv oinby( hd`dc denndrde xden mbrbefdedjdevbfdrd `bohc ybrwbrhefh ybeyden wbead`de wbrvdcdde vb`dmd wbrhkib xdendjde idyden xden ihid`dmexd mb`hwyh rbefded ybeyden abehv #jd`hydv(odrden xden djde ihad` am`dc #jdeyhydv( odrden xden djde ihad` cdrndodrden xden djde ihad` ~djy wbead`de vbryd ybmwdy #idbrdc(wbmdvdrde%
Mbery Cdevbe ide Mk~be #?7771622(1
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
26/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Denndrde wbead`de #vd`bv oinby( did`dc wrkxbjvh xden mbmdy
wrdjhrdde wbead`de id`dm ehy ide vdyde mkebybr xden yb`dc ihvbyah
k`bc jkmhyb denndrde%
Id`dm denndrde wbead`de cdrv ybridwdy obobrdwd cd` wbeyhen
xden djde mbeab`dvjde jbdidde rbefded wbead`de vbfdrd ybrwbrhefh
vbwbryh1
Jdeyhydv ehy odrden dyd advd xden djde ihad`
Cdrnd ad` wbr ehy
Abehv wrkij xden djde ihad`
Ykyd` cdrnd ad`
_hefhde idbrdc wbmdvdrde wrkij
Vbfdrd vbibrcded denndrde wbead`de idwdy ihndmodrjde vbodndh obrhjy1
_befded jdeyhydv odrden+advd xden djde ihad` SSS ehy
_befded cdrnd ad` wbr ehy odrden+advd _w SSS
Ykyd` cdrnd ad` odrden+advd _w SSS
Obrhjy heh ihvdahjde fkeykc denndrde wbead`de odnh wbrvdcdde xden mbead`
vdy abehv wrkij%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
27/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Ydob` ?%4
YCB EK_YKE FKMWDEX
Denndrde Wbead`de
Reyj Ydce xden Obrdjchr 64 Ibvbmobr 48O
Jbybrdende Jdryd` Ykyd`
4 ? 6 9
Wbrjhrdde Wbead`de id`dmehy
377 >77 877 377 6%?77
Cdrnd ad` wbr ehy s)37 S)37 s)37 s)37 s)37
Ykyd` Wbead`de )
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
28/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
jbohadjvdedde id`dm denndrde mbrb|hvh denndrde ide mbexdrdejde yheidjde
wbrodhjde dydv ded`hvhv deydrd denndrde ide rbd`hvdvhexd%
Ihyhead idrh whcdj-whcdj xden idwdy ybr`hody id`dm wrkvbv wbexvede
denndrde heij mdjd ybridwdy 6 mbykib xden ihjbmjdjde k`bc Dyjhevke
#?77419>2( xdhy1
4% Dyckrhyh|b Oinbyhen
?% Wdryhfhwdyh|b Oinbyhen
6% Fkev`ydyh|b Oinbyhen
Dyckrhyh|b Oinbyhen mbrwdjde wbeibjdyde idrh dydv jb od~dc #Ykw-Ik~e
Dwwrkdfc( id`dm wbexvede denndrde% Id`dm mbykib heh od~dcde yhidj
ihmheyd jbhjyvbryddeexd id`dm wbexvede denndrde wbrvdcdde mb`dhejde
dydvde `denven mbebydwjde denndrde ybrvboy% Jbodhjde mbykib heh did`dc
wrkvbv wbexvede denndrde id`dm wbrvdcdde djde obrad`de ybwdy wdid vdvdrde
ide `bohc blhvhbe vbryd mbmenjhejde didexd jkkrihedvh ihdeydrd ehy-ehy id`dm
wbrvdcdde% Vbidenjde jb`bmdcde idrh mbykib heh deydrd `dhe dydvde menjhe
vdad yhidj mbenbydch ibende wdvyh ydrnby xden vbvdh eyj vdy ehy wbrvdcdde
ybrybey vbryd jrdenexd mkyh|dvh ide jkmhymbe yade xden ihdenndrjde xden
ihvbodojde k`bc jbyhdidde wdryhvhwdvh jdrxd~de id`dm wbebeyde denndrde%
Wdryhfhwdyh|b Oinbyhen mbrwdjde mbykib wbexvede denndrde ihmded
dydvde ide od~dcde vbfdrd obrvdmd mbebydwjde denndrde wbrvdcdde mb`d`h
wrkvbv wbendmoh`de jbwyvde obrvdmd #Akhey Ibfhvhke-mdjhen Wrkfbvv(% Mbykib
heh mbmobrhjde wbendrc wkvhyhl ybrcdidw mkyh|dvh jdrxd~de jdrbed wbebrhmdde
jdrxd~de xden `bohc obvdr ybrcdidw yade xden ihdenndrjde mbexbodojde
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
jkmhymbe wbrvbkrdende xden `bohc yhennh eyj mbefdwdh yade ybrvboy ide
wdryhvhwdvh id`dm wbexvede denndrde mbencdvh`jde wbryjdrde helkrmdvh xden
blbjyhl deydrd whcdj wb`djvded denndrde ide dydvde vbchennd ybridwdy wbmdcdmde
xden `bohc ab`dv ybeyden yndv ide wbjbradde xden djde mbrbjd `djjde%
Fkev`ydyh|b Oinbyhen mbrwdjde mbykib wbexvede denndrde ihmded
od~dcde ihmheyd eyj mbeihvjvhjde wbeidwdy mbrbjd mbenbedh denndrde
ybydwh yhidj ybradih wrkvbv wbendmoh`de jbwyvde obrvdmd% Dydvde cdexd
mbmheyd wbeidwdy idrh od~dcde ybydwh hd ybydw mbebydwjde denndrde vbfdrd
vbeihrh ibende dyd ydewd mbmwbryhmodenjde mdvjde idrh od~dcdeexd%
Wbexvede denndrde mbery Cdrdcdw #?774132( ahjd ihyhead idrh vbnh mded
denndrde m`dh ihvve mdjd ihobidjde dydv1
d% D Wrhkrh
o% D Wkvybrhkrh
f% Wrdnmdyhv
Wbmodnhde ybrvboy ihab`dvjde vbodndh obrhjy1
d% D Wrhkrh
Id`dm mbykib heh wbexvede denndrde wbead`de ihm`dh idrh wbebydwde
denjd `dod xden ihhenhejde k`bc wbrvdcdde eyj wbrhkib ybrvboy `d`
ihhjyh ibende bvyhmdvh jdeyhydv wbead`de vbryd bvyhmdvh cdrnd wbrehy
wrkij xden mbmenjhejde wbrvdcdde mbefdwdh `dod xden yb`dc
ihybydwjde vbob`mexd%
o% D Wkvybrhkrh
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
30/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Id`dm mbykib heh wbexvede denndrde ihm`dh idrh wbenchyende
bvyhmdvh jdeyhydv wbead`de cdrnd wbrehy wrkij ohdxd ide `dhe-`dhe%
Vbyb`dc wbenchyende jkmwkebe ybrvboy jbmihde wbrvdcdde djde
mbenchyen bvyhmdvh am`dc `dod obridvdrjde wbenchyende ihid`dm
denndrde wbead`de%
f% Wrdnmdyhv
Id`dm mbykib heh wbexvede denndrde wbead`de ide wrkxbjvh `dod
ihybydwjde obridvdrjde wbend`dmde mdvd `d`%
6% Ldjykr-ldjykr Xden Mbmwbendrch Wbexvede Denndrde Wbead`de
Wbead`de mbrwdjde aen ykmodj id`dm mbefdwdh yade wbrvdcdde eyj
mbefdrh `dod xden kwyhmd`% Jbvd`dcde id`dm wbexvede denndrde wbead`de
djde mbendjhodyjde denndrde xden `dhe and mbeadih vd`dc% Wbexvede
denndrde ihidc`h ibende wbmodyde rdmd`de #lkrbfdvy( wbead`de ibende
mbmwbryhmodenjde ldjykr-ldjykr xden idwdy obrwbendrc ybrcdidw wbead`de%
Medeidr #488>127( mbeab`dvjde ldjykr-ldjykr xden cdrv ihwbrcdyhjde id`dm
wbexvede denndrde wbead`de vbfdrd ndrhv obvdr idwdy ihobidjde mbeadih id
jb`kmwkj xdhy 1
4( Ldjykr-ldjykr heybre xdhy idyd helkrmdvh ide wbend`dmde xden ybridwdyih id`dm wbrvdcdde hy vbeihrh% Ldjykr-ldjykr ybrvboy deydrd `dhe1
d( Wbead`de ydce-ydce xden `d` mb`hwyh odhj jd`hydv jdeyhydvcdrnd ~djy mdwe ybmwdy #idbrdc( wbead`deexd%
o( Jbohadjvdedde wbrvdcdde xden obrcoende ibende mdvd`dcwbead`de vbwbryh wbmh`hcde vd`rde ihvyrhovh wbmh`hcde mbihd-mbihd wrkmkvh fdrd #mbykib( wbebydwde cdrnd ad` idevbodndhexd%
f( Jdwdvhydv wrkijvh xden ihmh`hjh wbrvdcdde vbryd jbmenjhedewbr`dvdeexd ih ~djy xden djde idyden%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
i( Ybednd jbrad xden ybrvbihd odhj am`dcexd #jdeyhydyhl( mdwejbyrdmwh`de ide jbdc`hdeexd #jd`hydyhl( vbryd jbmenjhedewbenbmodendeexd ih ~djy xden djde idyden%
b( Mkid` jbrad xden ihmh`hjh wbrvdcdde vbryd jbmenjhedewbedmodcdeexd ih ~djy xden djde idyden%
l( Ldvh`hydv-ldvh`hydv `dhe xden ihmh`hjh wbrvdcdde vbryd jbmenjhedewbr`dvdeexd ih ~djy xden djde idyden%
?( Ldjykr-ldjykr bjvybre xdhy idyd helkrmdvh ide wbend`dmde xden ybridwdyih`dr wbrvdcdde ybydwh mbmwexdh wbendrc ybrcdidw denndrdewbead`de wbrvdcdde% Ldjykr-ldjykr ybrvboy deydrd `dhe obrwd1
d( Jbdidde wbrvdhende ih wdvdr%o( Wkvhvh wbrvdcdde id`dm wbrvdhende%f( Yhenjdy wbencdvh`de wbeiij%i( Yhenjdy wbencdvh`de mdvxdrdjdy%b( B`dvyhvhydv wbrmheydde ybrcdidw cdrnd odrden xden ihcdvh`jde
wbrvdcdde #ibmdei b`dvyhfhyx( xden ybrydmd djdembmwbendrch id`dm mbrbefdedjde cdrnd ad` id`dm denndrdewbead`de xden ihvve%
l( Dndmd didy-hvyhdidy ide jbohdvdde-jbohdvdde mdvxdrdjdy%n( Obrodndh jbohadjvdedde wbmbrheydc odhj ih ohiden wk`hyhj
bjkekmh vkvhd` oidxd mdwe jbdmdede%c( Jbdidde wbrbjkekmhde edvhked` mdwe heybredvhked`%h( Jbmdade ybjek`knh odrden-odrden vovyhyvh vb`brd jkevmbe
ide jbmenjhede wbrodcdeexd ide vbodndhexd%
9% Wbrdmd`de Wbead`de
_dmd`de wbead`de xden djrdy djde mbmody vdy denndrde wbead`de
idwdy obrlenvh ibende odhj% Wbrdmd`de heh obrjdhyde ibende wkybevh wbead`de
wbrvdcdde ide odnhde wdvdr xden idwdy ihfdwdh wbrvdcdde% Wbr` ihjbydch
vbob`mexd hvyh`dc wbrbefdedde wbead`de ibende rdmd`de wbead`de mbrwdjde
id cd` xden obrobid% ^d`dwe jbidexd vd`hen obrjdhyde ybydwh mdvhen-mdvhen
mbmwexdh wbrobidde yade xden ab`dv% _dmd`de #lkrbfdvy( ojde mbrwdjde
rbefded mb`dhejde vdy wbrexdydde ide+dyd wbedjvhrde ybrjr idrh jbdidde ih
mdvd idyden ybeyden wkjkj ybrybey #mhvd`exd wbeidwdyde wbead`de( obridvdrjde
vdy dyd `bohc dvmvh xden ab`dv%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
M`xdih #?7741984( mbeab`dvjde jdrdjybrhvyhj rdmd`de vbfdrd jbvb`rcde
vbodndh obrhjy1
4% _dmd`de idwdy ihexdydjde id`dm vdyde jbdende dyd id`dm vdyde
vb`dhe jbdende%?% _dmd`de idwdy mbefdjw obrodndh mdfdm adenjd ~djy%6% Wbexvede rdmd`de yhidj obrydennen ad~do eyj mbefdwdh cdvh` xden
ihrdmd`jde%9% _dmd`de yhidj mbmbr`jde wbrvbyade idrh whcdj xden mbmh`hjh
~b~beden xden `bohc yhennh%2% _dmd`de djde vb`d` ihmjydchrjde #widyb( ahjd helkrmdvh odr
mbeeajjde wbrodcde jkeihvh%12?( obridvdrjde vhldy eyj
mb`djjde wbedjvhrde-wbedjvhrde ybrvboy idwdy ihobidjde mbeadih id mbykib
xdhy1
4% Obrvhldy jd`hydyhl #Kwhehke Mbycki( hd`dc fdrd wbedjvhrde xdenmbehyhjobrdyjde wdid wbeidwdy vbvbkrden% Fdrd wbedjvhrde heh mbmh`hjhjb`bmdcde jdred odexdj ih~dredh ibende wbeidwdy xden obrvhldyvoxbjyhl vbchennd cdvh` ydjvhrdeexd mbeadih ihrdnjde%Obobrdwd fdrd wbedjvhrde xden obrvhldy jd`hydyhl heh deydrd `dhe1
d% Wbeidwdy whmwhede odnhde wbead`de #bsbfyh|b kwhehke(%o% Wbeidwdy wbyndv wbead`de #vd`bvmde(%f% Wbeidwdy jkevmbe #mb`d`h wbeb`hyhde wdvdr(%
?% Obrvhldy jdeyhydyhl #vydyhvyhfd` mbycki( hd`dc fdrd wbedjvhrde xdenmbehyhjobrdyjde wdid wbrchyende-wbrchyende denjd ibendembennedjde obrodndh mbykib vydyhvyhjd% Jb`bmdcde idrh mbykib heh hd`dcdidexd cd`-cd` xden yhidj idwdy ihjr vbfdrd jdeyhydyhl vbwbryh vb`brdide jbohdvdde jkevmbe yhenjdy wbeihihjde ide fdrd obrwhjhrmdvxdrdjdy%
Mbykib xden obrvhldy jdeyhydyhl k`bc Edldrhe #?7741?9( idwdy ih`djjde ibende
obobrdwd fdrd deydrd `dhe1
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
4% Ded`hvhv Yrbei xden ybrihrh idrh1
d% Mbykib Jdirdy Ybrjbfh` #@bdvy Vtdrb Mbycki(o% Mbykib Mkmbe #Mkmbey(f% Mbykib Jdirdy #Ded`hvhv Yrbei Ndrhv @benjen(
?% Vydeidr Jbvd`dcde Lkrbfdvyhen6% Ded`hvhv _bnrbvh #_bnrbvvhke Ded`xvhv(
d% Ded`hvhv Yrbei #Yrbei Ded`xvhv(
Yrbei mbrwdjde nbrdjde `dmode obradenjd wdeaden ide fbeibren mbea jbvdy
drdc mbedhj dyd mbere% Ded`hvhv yrbei xden idwdy ihwbrnedjde vbwryh #4( mbykib `dvy
vtdrb #mbykib jdirdy ybrjbfh`( #?( mbykib mkmbe ide #6( mbykib jdirdy #ded`hvhv
yrbei ndrhv `benjen(% Mbykib jdirdy ybrjbfh` ide mbykib mkmbe ihvboy mbykib yrbei
ndrhv `rv%
Mhvd`exd idyd wbead`de vv idrh WY% Vbibrcded 2 ydce xdhy ydce ?77?
?776 ?779 ?77< mdvhen-mdvhen 467 ehy 492 ehy 427 ehy 47 ehy%
Ded`hvhv yrbei ndrhv `rv ybrihrh dydv mbykib jdirdy ybrjbfh` ide mbykib mkmbe xden
idwdy ihrdhjde vbodndh obrhjy%
Mbykib jdirdy ybrjbfh` #@bdvy Vtdrb Mbycki(
_dmd`de wbead`de ibende mbennedjde mbykib heh idwdy ihchyen ibende
rmv 1
X = d * oS
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
9 ?772 47 9 4<
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
36/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
9 ?772 4
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
37/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
X = d * o S
X = 46? * 47 S
Ydob` ?%2%
Vydeidr Jbvd`dcde Wbrdmd`de Mbykib Jdirdy Ybrjbfh`
Ydce S D Os _dmd`de Wbead`de
?77? 7 46? 7 46? * 7 = 46?
?776 4 46? 47 46? * 47 = 49?
?779 ? 46? ?7 46? * ?7 = 42?
?772 6 46? 67 46? * 67 = 4
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
38/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
# ( eXSVJW 1?
=
92,?2167 =
Mbery mbykib jdirdy #mbykib yrbei ndrhv `benjen( wbrvdmdeexd 1
X = d * oS * f #S(?
X = 42696 * 47 s 7>4 #S(?
Ydob` ?%>
Vydeidr Jbvd`dcde Wbrdmd`de Mbykib Jdirdy
Ydce S D Os fS
_dmd`de Wbead`de
?77? -? 42696 -?7 -?39 42696 ?7 ?39 = 46728
?776 -4 42696 -47 -7>4 42696 47 7>4 = 49?>?
?779 7 42696 7 7 42696 7 7 = 42696
?772 *4 42696 *47 -7>4 42696 * 47 7>4 = 4
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
39/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
??32>8Vmobr1 M% Edldrhe Wbendenndrde Wbrvdcdde Bihvh _b|hvh Adjdryd Vd`bmod Bmwdy?779 cd` 92%
# ( = eXSVJW 1?
= 49,?2132>8,?? =
Adih ibende mbykib yrbei ndrhv `rv eh`dh VJW ?92 `bohc obvdr idrhwdid ibende mbybi
ndrhv `benjen xd mbmwexdh eh`dh VJW ?49% k`bc Jdrbed hy ibende mbykib ndrhv
`benjen `bohc vbvdh eyj rdmd`de wbead`de wbrvdcdde vv WY% Vbibrcded%
o% Ded`hvhv Jkrb`dvh
_dmd`de wbead`de ibende mbykib vydyhvyhf djde `bohc `benjdw dwdoh d ihydmodc
ibende ded`hvhv jkrb`dvh% Ded`hvhv jkrb`dvh ihwdjdh eyj mbenbydch coende vbodo
djhody deydrd obobrdwd |drhdo`b% Wbrodcde yhenjdy wbead`de xden djde ybradih yhidj
cdexd ihybeyjde k`bc wbead`de ybydwh and k`bc ldfykr `dhe mhvd`exd wbead`de vv
ihybeyjde k`bc ldfykr wbead`de ohvfhy vv wbead`de j`hy vbwdy ihybeyjde k`bc
ldfykr wbead`de vbwdy% Wrkij j`hy vbwdy xden wbead`deexd obrndeyen wdid
wbead`de wrkij vbwdy ide wbead`de vv ihybeyjde k`bc wbead`de ohvfhy vv mdjd
wrkij j`hy vbwdy ide vv ihvboy ibende wrkij wbrmheydde mbere%
Lkrm`d #rmv( xden idwdy ihwbrnedjde id`dm ded`hvhv jkrb`dvh obrwd mbykib
jdirdy ybrjbfh` vbodndh obrhjy 1
X = d * oS
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
40/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
o =# (
??
SSe
XSXSe
d =e
SoX
e = Am`dc idyd xden ihded`hvhv
d = am`dc wdvden kovbr|dv
o = jkblhvhbe
Dwdoh`d S = Wbead`de ohvjyh vv |drhdo`b obodv #heibwbeibey(
X = Wbead`de vv |drhdo`b ybrndeyen #ibwbeibey(
Ydob` ?%8
Ded`hvhv Jkrb`dvh Mbykib Jdirdy Ybrjbfh`
Ydce S X SX ? X
SS
XX
SS
XX
SS
?
XX?
?77? 6 467 68 8 4 > 4 98
?779 2 427 >27 ?2 ??%277 7 -? 7 7 9
?772 < 4%??2 4 *46 46 46 4 4>7 4%487 98 ?3%877 ? *6< 6< 9 6?9
?2 >
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
41/99
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Jbmihde coende vd`hen jbybrndeyende deydrd jbid |drhdo`b xdhy wbead`de
vv ide wbead`de ohvfhy vv cdrv ihah ibende jkblhvhbe jkrb`dvh% Jkblhvhbe jkrb`dvh
mbeeajjde denjd jrden `bohc idrh vdy% Obrdryh wbendrc |drhdo`b obod #S( ybrcdidw
|drhdo`b ybrndeyen #X( did`dc obvdr yhidj wbi`h dwdjdc jkblhvhbe jkrb`dvh hy wkvhyhl
dyd ebndyh|b% Dwdoh`d jkrb`dvh ybrvboy wkvhyhl obrdryh vbmdjhe obvdr #S( vbmdjhe jbfh`
#X(% vbod`hjexd oh`d jkrb`dvh ybrvboy ebndyh|b obrdryh vbmdjhe obvdr #S( vbmdjhe jbfh`
#X( dyd vbmdjhe jbfh` #S( vbmdjhe obvdr #X(% Jd`d jkblhvhbe jkrb`dvh mbeibjdyh ek`
obrdryh wbendrc idrh |drhdo`b ybrvboy jbfh` vbjd`h%
Ydob` ?%47
Wbendrc Jkblhvhbe Jkrb`dvh
Jkblhvhbe Jkrb`dvh #_( Ydlvhrde
07?7 Vdendy `bmdc idwdy ihdodhjde
7?7-797 @bmdc
797-7>7 Fjw
7>7-787 Jdy
787-477 Vdendy jdy
Vmobr1 M% Edldrhe Wbendenndrde Wbrvdcdde Bihvh _b|hvh Adjdryd Vd`bmod Bmwdy?779 cd` 92%
_mv jkblhvhbe jkrb`dvh #_( vbodndh obrhjy 1
832,7(>
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
??
#(#
=
XXSS
XXSS_
832,7767%447
477 ==S
_
K`bc jdrbed jkblhvhbe jkrb`dvh wkvhyhl 7832 mbeibjdyh denjd 4 obrdryh wbendrc
wbead`de okvjhy vv vdendy obvdr ybrcdidw wbead`de vv% Dwdoh`d wbead`de ohvfhy
vv mbehenjdy mdjd wbrmheydde djde vv mbehenjdy vbod`hjexd dwdoh`d wbead`de
ohvfhy vv mbere obrdryh wbrmheydde djde vv mbere% Cd` ybrvboy ybr`hcdy wdid
ydce ?779 wbead`de ohvfhy vv vbodexdj 2 ehy mdjd wbead`de vv vbodexdj 427
ehy% Jbmihde wdid ydce ?772 yhenjdy wbead`de ohvfhy vv mbehenjdy idrh 2 ehy
mbeadih < ehy xden mbendjhodyjde wbead`de vv and mbehenjdy idrh 427 ehy mbeadih
4
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
ihvboy ibende jkmhyb denndrde% Jkmhyb denndrde and obryndv eyj mb`djjde
wbrodhjde-wbrodhjde xden ihwbr`jde obridvdrjde `dwkrde wb`djvdedde denndrde xden
ihobrhjde% Obridvdrjde fkeykc vbob`mexd idwdy ihvve denndrde wbead`de vv eyj
ydce ?77>%
Ydob` ?%44WY% Vbibrcded
Wbead`de vv wbrhkib ?77?-?772 22 467
?776 >7 >2 492
?779 >2 >2 427
?772 87 >2 47Am`dc 682 6
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
45/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Obridvdrjde rdmd`de wbead`de xden yb`dc ih`djjde vbob`mexd wdid ydce ?77>
ihrdmd`jde wbead`de vv vbodexdj 43? ehy ybrodnh dydv 1
Mbide 1 ?+6 s 43? = 4?4 ehy
Vhdeydr 1 4+6 s 43? = ehy( s _w ?2%777 = _w 9?2%777
F 1
Vhdeydr 1
#93" s ?9 = 4? ehy( s _w 67%777 = _w 6
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
46/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Wrkij D 1 27" s 7%777
F 1 #2?" s 4? = < ehy( s _w 62%777 = _w ?47%777
Ykyd` H 1 64 Rehy _w 377%777
Wbead`de Vbmbvybr HH 1
Wrkij D 1 #93" s 64 = 42 ehy( s _w ?7%777 = _w 677%777
O 1 #93" s 43 = 8 ehy( s _w 67%777 = _w ?>7%777
F 1
Idbrdc
wbead`de ide
abehv wrkij
#93" s 4? = < ehy( s _w 62%777 = _w ?47%777
Ykyd` H 1 27 Rehy _w >37%777
Vbyb`dc mbmody wbrchyende wbead`de eyj mdvhen-mdvhen idbrdc wbead`de mdjd
ihvve denndrde wbead`de vbfdrd jbvb`rcde vbodndh obrhjy 1
Ydob` ?%4?
WY% Vbibrcded
Denndrde Wbead`de
Vbmbvybr H , HH wbrhkib ydce ?77>
Vbmbvybr Vbydce
H HH
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Rehy _w Rehy _w Rehy _w
Mbide
D 6? 937%777 ?8 962%777 2%777 4> 9?2%777 6< 877%777
F 4? 67%777 8 ?>7%777 43 297%777
F < ?247%777 < ?47%777 4? 9?7%777
Ykyd` HH 64 377%777 67 >37%777
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
48/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
4% Vb`hvhc dyd |drhdev jdeyhydv wbead`de #vd`bv tdeyhyx |drhdefb(%
?% Vb`hvhc dyd |drhdev cdrnd ad` #vd`bv wrhfb |drhdefb(%
Jbid jdybnkrh heh idwdy ihab`dvjde vbodndh obrhjy1
4% Vb`hvhc dyd |drhdev jdeyhydv wbead`de #vd`bv tdeyhyx |drhdefb(%
Vb`hvhc heh ybradih jdrbed didexd wbrobidde deydrd am`dc ehy wbead`de xden
ihrbefdedjde vbob`mexd ibende am`dc ehy wbead`de xden ybrbd`hvdvh%
Vb`hvhc heh idwdy ihndmodrjde vbfdrd vbibrcded vbodndh obrhjy 1
Jdeyhydv wbead`de djyd` s cdrnd ad` vydeidr _w SSS
Jdeyhydv wbead`de vydeidr s cdrnd ad` vydeidr _w SSS
?% Vb`hvhc dyd |drhdev cdrnd ad` #vd`bv wrhfb |drhdefb(%
-
\drhdev jdeyhydv wbead`de _w SSS
Vb`hvhc heh ybradih jdrbed didexd wbrobidde deydrd cdrnd ad` wbr ehy xden
ihrbefdedjde vbob`mexd ibende cdrnd ad` wbr ehy xden ybrbd`hvdvh%
Vb`hvhc heh idwdy ihndmodrjde vbfdrd vbibrcded vbodndh obrhjy 1
Jdeyhydv wbead`de djyd` s cdrnd ad` djyd` _w SSS
Jdeyhydv wbead`de djyd` s cdrnd ad` vydeidr _w SSS
Idbrdc
wbead`de ide
abehv wrkij
-
\drhdev cdrnd wbead`de _w SSS
Obridvdrjde fkeykc vbob`mexd `dwkrde jhebrad vbmbvybr wbrydmd eyj wbead`de vv
WY% Vbibrcded 1
Ydob` ?%46
WY% Vbibrcded
@dwkrde Jhebrad Vbmbvybr H Ydce ?77>
Djyd` Denndrde Wbexhmwdende
Mbeneyenjde
#Mbrnhjde(
Rehy _w Rehy _w Rehy _w
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Mbide
D 97 %277
F 47 ?32%777 4? 62%777
Ykyd` H %277 %277
Vhdeydr
D ?2 277%777 4< 6?7%777 8 437%777
O 47 647%777 8 ?>7%777 4 97%777
F 47 627%777 < ?47%777 9 497%777
Ykyd` HH 92 4%4
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
\drhdev cdrnd
Eh`dh wbrobidde ybrvboy djde ihchyen vbodndh obrhjy1
VC = #C_-CD(% J_
Jbybrdende 1
VC 1 Vb`hvhc Cdrnd
C_ 1 Cdrnd _bd`hvdvh
CD 1 Cdrnd Denndrde
J_ 1 Jdeyhydv _bd`hvdvh
Obridvdrjde fkeykc ih dydv idwdy ihchyen |drhdev cdrnd eyj o`de Adedrh vbodndh
obrhjy 1
Cdrnd _bd`hvdvh did`dc vbobvdr _w%
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Didexd vydeidr |drhdev xden yb`dc ihybydwjde vbob`mexd djde mbencbmdy
~djy id`dm mbended`hvhv wbexhmwdende xden ybradih% Vydeidr |drhdev xden ihnedjde
idwdy ihexdydjde id`dm mdyd den mdwe wbrvbeydvb% Mhvd`exd wbrvdcdde
mbebydwjde vydeidr |drhdev vbobvdr 42" idrh denndrde wbead`de dryhexd |drhdev
wbead`de ihdydv 42" ihdenndw mdybrhd` ide djde ihded`hvhv `bohc `deay #ihhe|bvyhndvh(
vbidenjde ihod~dc 42" yhidj djde ihded`hvhv `bohc `deay% Ibende fdrd ibmhjhde idwdy
ih`djjde ded`hvhv |drhdev wbead`de ibende fbwdy ide wbrodhjde dyd wbehenjdyde idwdy
ih`djjde ibende fbwdy w`d% Ybydwh ahjd |drhdev mbrnhjde xden obrvhldy yhidj mdybrhd`
mdvhc ybradih ih wbrhkib-wbrhkib obrhjyexd mdjd wbexbodo |drhdev cdrv ihwbrhjvd
jdrbed |drhdev ybrvboy idwdy mbeadih vhnehlhjde id`dm adenjd wdeaden%
Obobrdwd cd` xden wbr` ihwbryhmodenjde mbery ^b`vfc #?777198>( id`dm
mbmwb`dadrh ide mbenb|d`dvh |drhdev eyj mbebeyjde vbodo xden mbeidvdrhexd
did`dc vbodndh obrhjy 1
4% \drhdev yhidj mdybrhd`%?% \drhdev ihvbodojde k`bc jbvd`dcde wb`dwkrde% Vdvdrde xden ihrbefdedjde
dyd ihdenndrjde ide idyd djyd` xden ihvbihdjde k`bc ibwdrybmbe djeydevhcdrv ihwbrhjvd jbobedrdeexd% Vbodndh fkeykc fdydyde djeydevh yennd` xdenmbexbodojde wdid wvdy ydennen ad~do xden vd`dc idwdy mbexbodojde|drhdev xden yhidj mbeneyenjde ih vdy wvdy ydennen ad~do ide |drhdevxden mbeneyenjde ih wvdy ydennen ad~do xden `dhe%
6% \drhdev xden ihvbodojde k`bc jbwyvde jcvv mdedabmbe% Reyjmbehenjdyjde blhvhbevh dyd eyj mbencdidwh jbmenjhede ybrybeymdedabmbe vbrhen mbmody jbwyvde xden mbexbodojde didexd |drhdev%Vbodndh fkeykc ihwyvjde eyj mbedhjjde ndah eyj mbencdidwh vdcdwbvdhen eyj mbedrhj jdrxd~de jefh dyd eyj mbedendeh wrkxbjwbrhj`dede jcvv xden yhidj ihrbefdedjde vbob`mexd% Jbwyvde obodvvbwbryh hy djde mbencdvh`jde |drhdev xden ih`dwkrjde% \drhdev abehv heh cdrvihhibeyhlhjdvh vbjd`h ihhibeyhlhjdvh ohdvdexd mbrbjd yhidj mbmbr`jdewbeb`hyhde `bohc `deay% Oh`d jbwyvde yb`dc ihody yb`dc ihvdidrh didexdwbexhmwdende xden yb`dc ybradih%
9% Odexdj |drhdev xden idwdy ihab`dvjde id`dm cd` idmwdj idrh ldjykr xdenyhidj idwdy ihjbeid`hjde xden ihhibeyhlhjdvh% Mhvd`exd vbwbryh jbrnhde jdrbedybradihexd odidh%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
2% \drhdev xden yhidj ihjbydch wbexbodoexd cdrv mbeadih wbrcdyhde dmd idecdrv ihvb`hihjh vbfdrd yb`hyh% Ibende jdyd `dhe mdedabr cdrv mbmobrhjdewbrcdyhde jcvv jbwdid |drhdev xden mbmoycjde wbeab`dvde% Heh did`dcwbenbfd`hde xden ohdvdexd mbmbr`jde yheidj `deay%
Reyj mbexb`hihjh wbexbodo |drhdev ^b`vfc #?7771983( mbeab`dvjde obobrdwd
fdrd xden idwdy ih`djjde deydrd `dhe1
4% Mbendidjde wbrybmde ibende mdedabr wvdy wbrydennenad~dode idewbexb`hd vbryd jdrxd~de `dheexd id`dm wvdy wbrydennenad~dodeybrvboy%
?% Mbendidjde ded`hvhv vhydvh jbrad ybrmdvj drv jbrad jkkrihedvhdjyh|hydv jbblbjyhlde wbexb`hdde ide jbdidde mm `dheexd%
6% Wbendmdyde `denven%
9% Wbexb`hihjde ih ybmwdy k`bc mdedabr `heh%2% Wbexb`hihjde k`bc jb`kmwkj vydll wbrvdcdde obridvdrjde ydennenad~do%
% Wbeb`hyhde jcvv%3% Ded`hvhv |drhdev%
Ded`hvhv |drhdev heh mbefdjw ded`hvhv mdybmdyhv idrh id abehv idyd xden
obryade eyj mbenbydch wbexbodo ybradihexd |drhdev% Cdvh` ded`hvhv dydv |drhdev xden
ybradih djde ihvdahjde id`dm obeyj `dwkrde ded`hvhv |drhdev k`bc odnhde djeydevh%
@dwkrde heh jbmihde djde ihvdmwdhjde jbwdid whcdj mdedabmbe wefdj xden djde
mbennedjdeexd id`dm mbenb|d`dvh jhebrad odnhde wbead`de% Adenjd ~djy wb`dwkrde
jbwdid whcdj mdedabmbe wefdj vbodhjexd ih`djjde vbvbrhen menjhe mhvd`exd
ih`dwkrjde mhehmd` vbjd`h vbo`de% Cd` heh ihwbr`jde eyj mbenbeid`hjde dndr
wbexhmwdende xden ybradih idwdy vbnbrd ihibybjvh ide yhidj obr`deay `dmd vbryd idwdy
`denven ihyheidj`deayh%
I% Ded`hvhv Denndrde Wbead`de Id`dm Mbenb|d`dvh Jhebrad
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Wbrdede denndrde k`bc O`kfcbr id`dm ojexd #?7771627( mbendydjde
Denndrde vb`dhe vbodndh rbefded kwbrdvh mbmwexdh wbrde wbeyhen id`dmwbend`kjdvhde vmobr idxd wbenjkkrihedvhde kwbrdvh ybrmdvj id`dmwbenhibeyhlhjdvhde wbmokrkvde mbenjkmehjdvhjde ide mbenbvdcjde yheidjde
mbmkyh|dvh ide mbendrdcjde wbenhmw`bmbeydvhde mbeadih wbikmde eyjwbenbeid`hde kwbrdvh ided wbenb`k`dde d`hrde jdv vbryd vbodndh jrhybrhd id`dmb|d`dvh jhebrad%
Vhmdmkrd #?77716( mbexdydjde
Vd`dc vdy fdrd eyj mbenjr mdybrhd`hydv hd`dc ibende mbmodnh |drhdevibende ohdxd vydeidr% \drhdev xden `bohc jbfh` idrh 2" ihdenndw yhidj mdybrhd`#hmmdybrhd`(% \drhdev vbobvdr 47" menjhe `bohc idwdy ihybrhmd eyjwbrvdcdde xden mbebrdwjde vydeidr xde jbydy ihodeihenjde ibende |drhdev 2"eyj wbrvdcdde xden mbebrdwjde vydeidr xden `kenndr%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
54/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Mdedabmbe idwdy mbmodcdv dwdoh`d |drhdev xden ybradih ybrv-mbebrv
mbeibjdyh odydv xden ihyk`brhr vbyhdw ydceexd jdrbed jbmenjhede vydeidr xden
ihnedjde k`bc wbrvdcdde vidc vden ide cdrv ihodc% Id`dm mbebyjde vydeidr
mdedabmbe cdrv mbendjh odc~d obvdrde rb`dyh|b idrh vdy |drhdev mbrwdjde cd`
xden `bohc wbeyhen ihodeihenjde ibende eh`dh mdyd den xden ihnedjde% Ahjd |drhdev
xden ybradih yhidj idwdy ihjbeid`hjde k`bc mdedabr mdjd mdedabr ybrvboy yhidj idwdy
mbendmoh` yheidj `deay% Vb`dhe hy dwdoh`d vbkrden mdedabr vdendy jcd~dyhr odcjde dydv
|drhdev xden vdendy jbfh` mdjd djde mbencdmody ide ojdeexd mbehenjdyjde blhvhbevh
kwbrdvh%
Obridvdrjde fkeykc vbob`mexd vb`hvhc vbobvdr _W% 42%77777 ide
mbrwdjde |drhdev xden mdybrhd` xdhy vbobvdr ?4" z #_w% >2%77777+ _w% 6
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
55/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
xden ojde mbrwdjde ydennen ad~doexd% Vb`dhe hy wbrydennenad~dode xden
ihobrhjde and cdrv vbvdh ibende mbykib wbexvede denndrde wbead`de xden
ih`djjde% Dwdoh`d wbexvede denndrde wbead`de wdid wbrvdcdde ih`djjde ibende
dyckrhydyh|b oinbyhen #ykw ik~e( mdjd xden wd`hen obrydennen ad~do did`dc
whmwhede jdrbed od~dcde yhidj ihhjyvbrydjde id`dm wbexvede denndrde ybrvboy
od~dcde cdexd obrydennen ad~do eyj mb`djvdedjde denndrde xden yb`dc ihybydwjde
whmwhede% Dwdoh`d ihnedjde fkev`ydyh|b oinbyhen #okyykm w( mdjd od~dcde
mbmh`hjh ydennen ad~do ~d`dwe vbihjhy dydv |drhdev xden ybradih jdrbed denndrde
ihvve obridvdrjde wbeidwdy idrh wdrd od~dcde+ jdrxd~de%% Dwdoh`d ihnedjde
fkev`ydyh|b oinbyhen #ykw ik~e okyykm w( mdjd odhj dydvde mdwe od~dcde djde
mbmobrhjde wbrydennenad~dode dydv wbexhmwdende xden ybradih jdrbed dydvde ide
od~dcde vdmd-vdmd ybr`hody wbec id`dm wbexvede denndrde wbead`de%
\drhdev wbead`de xden ybradih idwdy ihvbodojde k`bc ldjykr-ldjykr xden idwdy
ihjbeid`hjde #fkeyrk``do`b( dyd ihvboy and ldjykr heybred` dydwe xden yhidj idwdy
ihjbeid`hjde #efkeyrk``do`b( dyd idwdy ihvboy ibende ldjykr bjvybred`% K`bc jdrbed hy
|drhdev wbead`de xden mbeneyenjde ob`m ybey mbefbrmhejde wrbvydvh xden odnv
obnhy and |drhdev xden mbrnhjde ob`m ybey mbefbrmhejde mdedabr yhidj
obrwrbvydvh% Cd` heh and xden mbrwdjde jb`bmdcde idrh wbennedde ded`hvhv |drhdev
eyj mbenb|d`dvh jhebrad mdedabmbe wbrvdcdde% Ldjykr cdrnd mhvd`exd mdedabr
wbmdvdrde vdy wbrvdcdde ybey yhidj djde idwdy mbenkeyrk` cdrnd wdvdr wrkij xden
ihwdvdrjde% Mdedabr ybrvboy cdexd idwdy mbebeyjde idrh cdvh` wrbihjvh dyd
obridvdrjde wbend`dmdeexd vbryd ldjykr `dheexd edme yhidj idwdy mbenkeyrk cdrnd ih
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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
wdvdr% Mdedabr wbmdvdrde `bohc idwdy mbenkeyrk` jdeyhydv idrh wrkij xden ihad`
ibende mbennedjde vyrdybnh-vyrdybnh wbmdvdrde%
Wbrodeihende deydrd cdvh` djyd` ibende denndrde ide vydeidr mbrwdjde
wbenjrde blbjyh|hydv wbenbeid`hde vb`dmd wbrhkib ybrybey ih mdvd `d` ide djde
mbmobrhjde mwde od`hj xden blbjyhl% Cdvh` idrh b|d`dvh jhebrad idwdy mbexbodojde
ih`djjdeexd rb|hvh ybrcdidw rbefded dyd yade xden yb`dc ihybydwjde dyd jdidenjd`d
cdrv ihody rbefded odr wbrodcde kwbrdvh ide wbrndeyhde wbendvde ybrcdidw
jdrxd~de dydwe mdedabr% B|d`dvh jhebrad ih`djjde eyj mbebjde wbrh`dj xden
yhidj vbmbvyhexd ide eyj mbrdenvden ide mbebndjjde wbrh`dj xden vbmbvyhexd
ihhenhejde mb`d`h mwde od`hj cdvh` jhebrad vbryd wbmobrhde wbencdrndde% B|d`dvh
jhebrad mbery M`xdih #?774194>( heh edeyhexd djde ihmdelddyjde k`bc mdedabmbe
deydrd `dhe eyj1
Mbenb`k`d kwbrdvh krndehvdvh vbfdrd blbjyhl ide blhvhbe mb`d`hwbmkyh|dvhde jdrxd~de vbfdrd mdjvhmm%
Mbmodey wbendmoh`de jbwyvde xden obrvdenjyde ibende jdrxd~de
vbwbryh1 wrkmkvh yrdevlbr ide wbmobrcbeyhde% Mbenhibeyhlhjdvh jboycde wb`dyhcde ide wbenbmodende jdrxd~de ide
eyj mbexbihdjde jrhybrhd vb`bjvh ide b|d`dvh wrknrdm wb`dyhcdejdrxd~de%
Mbexbihdjde mwde od`hj odnh jdrxd~de mbenbedh odndhmded dydvdembrbjd mbeh`dh jhebrad mbrbjd%
Mbexbihdjde vdy idvdr odnh ihvyrhovh wbencdrndde%
Didwe mbykib dyd ybjehj xden ihnedjde id`dm b|d`dvh jhebrad mdedabmbe
cd` xden ybrwbeyhen xden cdrv ihnedjde vbodndh idvdr wbeh`dhde did`dc ibende
mbmwbrvhdwjde `dwkrde jhebrad ybrcdidw denndrde vbwbryh xden ihfdeymjde obrhjy1
Ydob` ?%49
@dwkrde Jhebrad Ybrcdidw Denndrde
Hibeyhlhbr ibwdrybmbe Djyh|hydv
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
57/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Mdedabr Ekejbdende DenndrdeDjyd`Wbrvbe Denndrde
Denndrde
Ydce heh
Djyd` \drhdev Wbrhkib Vbjdrden Fdidende
denndrdebjvyrdeyj
|drhdev
Denndrde Djyd` \drhdev Wbexbodo\drhdev
Vmobr1 A% J% Vchm A% N% Vhbnb` Oinbyhen ybrabmdcde A`hv M`xdih Br`denndAdjdryd ?774 cd`% 44>
@dwkrde Denndrde mbery Vchm Vhbnb` #?7741443( cdrv mb`hwyh1
4% Wbrodeihende deydrd denjd-denjd denndrde ibende denjd djyd`exd obrhjy
wbeab`dvde dydv wbrobidde xden ybradih%
?% Wbrodeihende ibende ibwdrybmbe vbrwd%
6% Yrbei xden ybradih vb`dmd wbrhkib ~djy xden mbeadih dfde denndrde%
Reyj mbehenjdyjde jhebrad ohdvdexd djde ihhjyh ibende vxvybm rb~dri dei
wehvcmbey% Id`dm dryh dwdoh`d wbrvkeh` wbrvdcdde vbfdrd jcvv odnhde wbead`de
idwdy mbefdwdh denndrde dydv ydrnby xden yb`dc ihybydwjde dyd menjhe mb`bohch
denndrde xden yb`dc ihvve mdjd djde ihobrhjde wbencdrndde #rb~dri( vbvdh ibende
jbohadjvdedde wbrvdcdde% Vbod`hjexd dwdoh`d yhidj idwdy mbefdwdh ydrnby wbead`de
djde ihobrhjde vdejvh+ cjmde #wehvcmbey(% Id`dm mbmobrhydcjde vxvybm rb~dri
dei wehvcmbey wbrvdcdde cbeidjexd jkevhvybe% Vbchennd vbyhdw wbrvkeh` ybrwdf eyj
mb`djjde vbvdh ibende xden yb`dc ihybydwjde k`bc wbrvdcdde%_b~drixden ihobrhjde
idwdy obrwd hevbeyhl wrkmkvh jbedhjde ndah ide `dhe vbodndhexd% Obnhy and ibende
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
58/99
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
59/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
d% Kovbr|dvh xdjeh wbendmdyde vbfdrd `denven ide mb`djjde wbenmw`de
idyd obrwd denndrde wbead`de ide rbd`hvdvh wdid vdy wbrhkib ybrybey vbryd
wrkvbir jbnhdyde xden ih`djjde k`bc odnhde wbead`de%
o% ^d~defdrd xdhy wrkvbv eyj mbmwbrk`bc jbybrdende ibende fdrd ydexd
ad~do vbfdrd `denven ihmded wbe`hv vbodndh wbedexd obrydydw mjd
`denven ibende whcdj wbrvdcdde jcvvexd jbwd`d odnhde wbead`de ide
jbwd`d odnhde jbdende vbodndh wbead~do%
?% Idyd Vbjeibr xdhy idyd xden ihwbrk`bc idrh wbrvdcdde xden mbrwdjde cdvh`
wbenk`dcde vbchennd idwdy mbeijen mdybrh wbeb`hyhde xden ihodcdv ibende
ybwdy w`d% Idyd vbjeibr ihjmw`jde ibende ybjehj ikjmbeydvh xdjeh ibende
mb`djjde wbeb`hyhde ybrcdidw ikjmbe ybry`hv wbrvdcdde xden obrcoende
ibende wbeb`hyhde%
Vmobr idyd id`dm wbeb`hyhde heh ihwbrk`bc idrh whcdj mdedabmbe wbrvdcdde
xdhy Odnhde Rmm ide Odnhde Wbead`de wdid WY% Oheyden Fkvmkv Mbide%
F% Mbykib Ded`hvhv Idyd
4% Mbykib Ibvjrhwyhl xdhy ibende mbenmw`jde idyd ibende ybjehj ~d~defdrd
xdhy ibende fdrd mb`djjde ydexd-ad~do ide ihvjvh ibende whcdj-whcdj xden
jkmwbybe id`dm wbrvdcdde% Idyd xden ihwbrk`bc obrwd jbnhdyde wbrvdcdde
ide vbmd helkrmdvh xden obrjdhyde ibende denndrde wbead`de% @d`
mbmodeihenjde cdvh`-cdvh` djyd` ibende id d`ybredyhl vdvdrde xdhy ibende
jhebrad vbwbryh xden ihdenndrdjde dyd ibende jhebrad mdvd `d` id`dm ydcdw
b|d`dvh mbended`hvhv |drhdev deydrd denndrde ide rbd`hvdvh ide
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
60/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
mbenheybrwrbydvhjde idyd xden ihwbrk`bc vbchennd ihwbrk`bc ndmodrde xden
`benjdw ide vbobedrexd ybeyden lenvh denndrde wbead`de%
I% _bvwkeibe
_bvwkeibe id`dm wbeb`hyhde heh did`dc whcdj mdedabmbe wbrvdcdde xdhy jbwd`d
odnhde jbdende ide djeydevh vbryd jbwd`d odnhde wbead`de ide mm%
B% Adi~d` ide @kjdvh Wbeb`hyhde
Wbeb`hyhde heh ih`djjde m`dh Ek|bmobr ?773 vdmwdh ibende vb`bvdh ih`djjde
ide obrybmwdy ih WY% Oheyden Fkvmkv Mbide A`% Vhvhendmdendrdad jm%> Mbide
?749>%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
61/99
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
62/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
obrjbiijde ih Mbide(% Ohiden vdcdexd and mbeadih vb`dv-`dvexd
#vbodndhmded ybrfdeym id`dm djyd obrhyd dfdrd Ek% 36 ydennd` ?4 Mbh 4832 ihody
ihcdidwde ekydrhv Iadhihr VC ih Mbide(%
WY% Oheyden Fkvmkv cdexd mbmdvdrjde mbrj Mbrfbibv Obeq eyj ~h`dxdc
Vmdybrd Rydrd ihod~dc edende WY% Idhm`br Fcrxv`br Ihvyrhoyhke Heikebvhd xden
m`dexd obredmd WY% Vydr Mkykrv Heikebvhd xden mbrwdjde Dnbe Yennd`
Wbmbnden Mbrj #DYWM( Mbrfbibv Obeq eyj Heikebvhd%
Vddy heh jdeykr wvdy WY% Oheyden Fkvmkv obrd`dmdy ih A`e% Vhvhendmdendrdad SHH
jm > xden vbjd`hnv vbodndh vck~rkkm jbeibrdde mbrj Mbrfbibv Obeq%
Wdid d~d`exd obrihrhexd WY% Oheyden Fkvmkv cdexd obrnbrdj id`dm ohiden
wbead`de vwdrbwdryv eyj jbeibrdde obrmkykr mbrj Mbrfbibv Obeq cdvh` wrkijvh
Mbrfbibv Obeq Djyhbenbvb`` Vfcdly Vyyyndry Abrmde%
Wdid ydce 48>8 WY% Oheyden Fkvmkv m`dh mbead`deh mdvd wbefkodde vbodndh
wbexd`r ibende vdy ydrnby wbead`de ybrybey ide cdrv mbmwexdh vxdrdy-vxdrdy
ybrybey deydrd `dhe cdrv mbmwexdh ~krjvckw #obenjb`( xden jcvv mb`dxdeh
jbeibrdde obrmbrj Mbrfbibv Obeq%
Mdvd wbefkodde heh obrcdvh` ih`d`h k`bc WY% Oheyden Fkvmkv ibende odhj mdjd
wdid o`de A`h 4837 WY% Oheyden Fkvmkv ihyeaj vbodndh wbexd`r ydmd Mbrfbibv
Obeq eyj ~h`dxdc Vmdybrd Rydrd k`bc wbexd`r ydmd Mbrfbibv Obeq ih
Heikebvhd WY% Idhm`br-Fcrxv`br Ihvyrhoyhke Heikebvhd%
Vdmwdh vddy heh jbnhdyde WY% Oheyden Fkvmkv did 6 xdhy 1
d% Wbead`de jbeibrdde abehv cbd|x iyx ov ide vbide mbrj Mbrfbibv Obeq
o% Wbead`de vwdrbwdryv eyj jbeibrdde mbrj Mbrfbibv Obeq
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
63/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
f% Wbmobrhde advd vbr|hfb ide rbwdrdvh eyj jbeibrdde mbrj Mbrfbibv Obeq
?% Jbwbnd~dhde ide Vyrjyr Krndehvdvh
d% Jbwbnd~dhde
Wbnd~dh did`dc mbrwdjde mkid` idvdr obrihrhexd vdy wbrvdcdde vbchennd
jbohadjvdedde wbrvdcdde idwdy obrad`de vbvdh ibende xden yb`dc ihndrhvjde
wbrvdcdde% Odnh WY% Oheyden Fkvmkv mdvd`dc jbwbnd~dhde ide ydennen ad~do
mdvhen-mdvhen wbrvkeh`exd did`dc cd` xden vdendy mbeeaden jbobrcdvh`de ide
jbmdade wbrvdcdde ybrvboy%
Didwe jbwbnd~dhde WY% Oheyden Fkvmkv did`dc vbodndh obrhjy 1
d( Ihrbjyr Rydmd
Ihrbjyr Rydmd mbrwdjde whmwhede wbrvdcdde xden mbmbnden ydennen
ad~do wbec dydv jbohadjvdedde ide cd` wbeyhen id`dm wbrvdcdde%
o( Ihrbjyr
Ihrbjyr mbrwdjde whmwhede xden obrydennen ad~do eyj mbenjkkrihehr
vbyhdw mdvhen-mdvhen ibwdrybmbe ide mbrwdjde wbebrv jbohadjvdedde idrh
ihrbjyr ydmd%
f( Lhedefb MdednbrLhedefb Mdednbr mbrwdjde whmwhede xden obrydennen ad~do dydv
jbdende wbrvdcdde id`dm cd`-cd` xden obrcoende ibende jbdende%
i( Dffkeyhen Mdednbr
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
64/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Dffkeyhen Mdednbr mbrwdjde whmwhede wbrvdcdde xden obrydennen
ad~do ide mbenjkkrihehr odnhde djeyde eyj mbmody vbnd`d wbmojde
ide `dwkrde id`dm wbrvdcdde%
b( Cmde _bvkrfbv Ibwdrymbey MdednbrMbrwdjde whmwhede wbrvdcdde xden obrydennen ad~do dydv cd`-cd` xden
obrvdenjyde ibende jbwbnd~dhde odhj id`dm cd` wbrbjryde ide ihvhw`he
jbwbnd~dhde%
l( ^krjvckw MdednbrMbrwdjde whmwhede wbrvdcdde xden obrydennen ad~do dydv cd`-cd`
wbendidde wbrvbihdde vwdrbwdryv odhj wbmob`hde mdwe wbead`deexd%
n( Vwdrbwdryv MdednbrMbrwdjde whmwhede wbrvdcdde xden obrydennen ad~do dydv cd`-cd`
wbendidde wbrvbihdde vwdrbwdryv odhj wbmob`hde mdwe wbead`deexd%
c( Vd`bv MdednbrMbrwdjde whmwhede wbrvdcdde xden obrydennen ad~do dydv wbead`de dyd
wbmdvdrde wrkij wbrvdcdde%
h( LkrbmdeDid`dc krden xden obryndv vbodndh jbwd`d rbn xden mbend~dvh ide
mbenjkkrihehr wbjbradde mbjdehj%
a( Mbjdehj
Did`dc krden xden ybrae `denven mbendidjde wbrodhjde ybrcdidw
jbrvdjde jbeibrdde wb`dennde xden mdvj jb ~krjvckw%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
65/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
j( Cb`wbrDid`dc krden xden obryndv mbmodey mbjdehj%
`( Lhed` ybvybrDid`dc krden xden obryndv eyj mbenah jbeibrdde xden yb`dc ihwbrodhjh
mbjdehj ahjd ihjdydjde yb`dc ``v ybv wbrodhjde mdjd jbeibrdde fvykmbr
ihvbrdcjde jb odnhde rbfbwyhkehvyeyj ihjbmod`hjde jbwdid wbmh`hj%
m(_bfbhwyhkehvyDid`dc krden xden obryndv eyj mbebrhmd jb`cde-jb`cde fvykmbrdydv
mdvd`dc-mdvd`dc xden ihd`dmh jbeibrddeexd ide and mbebeyjde wbrodhjde
xden cdrv ih`djjde k`bc mbjdehj ybrcdidw jbeibrddeexd #heh ihfdeymjde
id`dm lkrm`hr vrdy wbrheydc jbrad(%
e( Vdywdm
Did`dc vdyde xden mbeidyd ydm+fvykmbr xden mdvj vbjd`hnv mbeadih
wbendmde wbrvdcdde%
o% Vyrjyr Krndehvdvh
Vbyhdw wbrvdcdde odhj v~dvyd mdwe wbmbrheydcde djde mb`djvdedjde jbnhdyde
vbcdrh-cdrh ibende fdrd vhvybmdyhv ide ybrdyr ibmh ybrfdwdhexd yade xden
ihhenhejde vbfdrd blhvhbe ide blbjyhl% Reyj mbefdwdh yade ide cdvh` xden
vbmdjvhmd` menjhe ybr`bohc idc` cdrv ihdyr ydyd jbrad ide jbnhdyde vbyhdw krden
xden mbendmoh` odnhde id`dm wbjbradde hy% Reyj hy ihwbr`jde vdy vyrjyr
krndehvdvh xden odhj wdid vbyhdw wbrvdcdde ihmded wbebrdwde ydyd vdcd cdj ide
jb~dahode ydennen ad~do vbryd wbmobodede idwdy ih`hcdy ibende ab`dv%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
66/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Id`dm vyrjyr krndehvdvh WY% Oheyden Fkvmkv jbjdvdde ybryhennh obrdid ih
ydende ib~de jkmhvdrhv% Reyj mbenb`k`d jbnhdyde-jbnhdyde wbrvdcdde WY% Oheyden
Fkvmkv ihwhmwhe k`bc ihrbjyr ydmd%
Ib~de jkmhvdrhv mbend~dvh wbjbradde ihrbjyr ydmd ide mbenhjyh
wbrjbmodende wbrvdcdde vbryd mbmyvjde cd`-cd` wbeyhen xden mbexdenjy
jbohadjvdedde wbrvdcdde ide wbmbnden vdcdm%
Ihrbjyr ydmd mbmod~dch ihrbjyr% Ihrbjyr mbmod~dch odnhde vd`bv ide
mdrjbyhen odnhde wrfcdvhen odnhde ~krjvckw odnhde vwdrbwdryv odnhde
dffkeyhen ide odnhdelhedefhen%
Obridvdrjde wbeb`hyhde wdid WY% Oheyden Fkvmkv mdjd vyrjyr krndehvdvh ide
rdhde yndv mdvhen-mdvhen odnhde did`dc vbodndh obrhjy 1
4% Fkmmhvvhkebr#Ib~de Jkmhvdrhv(
Fkmmhvvhkebr mbrwdjde wbmbnden vdcdm xden mbmwexdh yndv
ide ydennen ad~do vbodndh obrhjy 1
d% Mbend~dvh wbjbradde wdrd ihrbjyr id`dm mbenbeid`hjde
wbrvdcdde%
o% Mbendmdyh `da wbrjbmodende wbrvdcdde mb`d`h cdvh` `dwkrde
jbdende xden ihvdahjde k`bc odnhde djeydevh wbrvdcdde%
?% Ihrbfykr#Ihrbjyr(
Ihrbfykrmbmwexdh yndv ide ydennen ad~do vbodndh obrhjy 1
d% Mbedendeh ide obrydennen ad~do jb`dr mdwe jb id`dm
wbrvdcdde%
o% Mbendmoh` hehvhdyhl ide jbohadjvdedde id`dm wbrvdcdde%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
67/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
f% Mbenjkkrihehr ide mbend~dvh wb`djvdedde kwbrdvh wbrvdcdde%
i% Mbefdrh hib-hib odr id`dm wbrjbmodende wbrvdcdde%
6% Vd`bv Ibwdrymbey#Ibwdrybmbe Wbead`de(
Vd`bv Ibwdrymbey mbmwexdh yndv ide ydennen ad~do vbodndh
obrhjy 1
d% Mbebydwjde jbohadjvdedde ide vxdrdy-vxdrdy wbead`de%
o% Mbmody `dwkrde cdvh` wbead`de%
f% Mbended`hvd wrkvbv ide wbehenjdyde wbead`de%
9% Lhedefb dei Dffkeyhen Ibwdrymbey #Ibwdrybmbe Jbdende ide
Djeydevh(
Odnhde Lhedefb ide Dffkeyhen obrydennen ad~do dydv jbnhdyde
wbefdydyde yrdevdjvh wbenk`dcde idyd ide wbexvede `dwkrde
jbdende% Odnhde heh mbrwdjde wvdy wbenk`dcde idyd ibende
jkmwybr ybrmdvj wbenk`dcde idyd wbrvbihdde% Odnhde lhedefhen
obrydennen ad~do dydv cd`-cd` xden obrcoende ibende jbdende
wbrvdcdde deydrd `dhe mbrbefdedjde ide mbend~dvh drv ided
wbrvdcdde xden ihwbr`jde eyj mbmohdxdh djyh|hydv wbrvdcdde
ybrmdvj wbmohdxdde eyj wbrvbihdde%
Vbfdrd rhefh lhedefb dei dffkeyhen ibwdrymbey mbmwexdh yndv ide
ydennen ad~do vbodndh obrhjy 1
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
68/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
d% Mbedyd den mdvj ide den jb`dr vbchennd yhidj ybradih
jbmdfbyde jbdende odnh wbrvdcdde id`dm wb`djvdedde vbyhdw
yrdevdjvh id`dm wbrvdcdde%
o% Mbmody `dwkrde jdv odej%
f% Mbexve idlydr wbebrhmdde ide wbenb`drde jdv vbyhdw cdrh
eyj ihvbrdcjde wdid wbmbnden oj wbrvdcdde dndr idwdy
ihojjde%
i% Mbmodxdr ndah ide wdc jdrxd~de%
b% Mbmbrhjvd ide mbexkryhr vbmd ikjmbe-ikjmbe jbdende
xden ihybrhmd eyj ihojjde%
l% Mbefdydy yrdevdjvh-yrdevdjvh jb id`dm oj cdrhde ared` ide
oj obvdr%
n% Mbmody `dwkrde jbdende%
c% Mbexve ide mbexhmwde ikjmbe wbrvdcdde%
h% Mb`djjde rbjkevh`hdvh odej vbyhdw o`deexd%
2% Wbrvked`hd
Odnhde wbrvked`hd mbmwexdh yndv ide ydennen ad~do vbodndh
obrhjy 1
d% Mbexhdwjde ide mb`djvdedjde wbenndahde ide wbenwdcde%
o% Mbexhdwjde ide mb`djvdedjde jbnhdyde wbrvdcdde%
f% Mbedendeh rvde wb`dxdede wbrvdcdde ybrcdidw ibwdrybmbe
ybednd jbrad dvybj ide vbryhlhjdy wbjbrad%
i% Mbedendeh rvde jbvbadcybrdde ide jbvb`dmdyde jbrad%
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
69/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
% Odnhde vwdrbwdryv
Obrydennen ad~do dydv wbrvbihdde id`dm niden ide mbend~dvh
yhenjdy wbrvbihdde id`dm niden vbryd mbendajde rbefded wbmob`hde
vwdrbwdryv jbwdid odnhdewrfcdvhen%
6% Wbrdmd`de ide Wbexvede Denndrde Wbead`de
WY% Oheyden Fkvmkv mb`djjde jbnhdyde wbendenndrde wbead`de xden
mbencdvh`jde denndrde wbead`de% Jbnhdyde heh ih`djjde vbob`m obrdjchrexd
wbrhkib vdy denndrde ohdvdexd wdid djchr ydce% Xden obrydennen ad~do
eyj mbexve denndrde wbead`de did`dc ihrbjyr ide jbmihde ihdajde
jbwdid ihrbjyr ydmd `d` ihrbmojjde ibende ib~de jkmhvdrhv jbmihde
ihvbrdcjde jb lhedefb dei dffkeyhen ibwdrymbey eyj ihyb`hyh `bohc `deay%
Id`dm wbexvede denndrde wbead`de wbrvdcdde mb`hcdy idyd wbead`de
jbeibrdde obrmkykr edvhked` wbrhkib vbob`mexd xden ihwbrk`bc idrh Vdmvdy%
Jbmihde idrh idyd ybrvboy ihybeyjde obrdwd obvdr odnhde wbead`de wrkij
Mbrfbibv Obeq eyj Mbide ide vbjhydrexd xdhy wkrvh wbead`de k`bc WY%
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70/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Oheyden Fkvmkv Mbide% Denndrde wbead`de ihvve ibende mbenvdcdjde dndr
denndrde wbead`de dyd ydrnby wbead`de eyj wbrhkib xden djde idyden
mbend`dmh wbehenjdyde dyd wd`hen yhidj id`dm am`dc xden ybydw% Wbehenjdyde
denndrde wbead`de ohdvdexd ihybydwjde vbobvdr ?2" idrh wbrhkib vbob`mexd%
Yhidj did ihnedjde wbrchyende ibende mbykib vydyhvyhj id`dm mbrdmd`jde
wbead`de%
Fkeykc wbrchyende rdmd`de wbead`de xden ih`djjde 1
Idyd xden ihwbrk`bc idrh Vdmvdy mbeeajjde odc~d wbead`de
jbeibrdde obrmkykr #mkoh`( eyj ~h`dxdc Mbide ide vbjhydrexd wdid vbmbvybr H
ydce ?77> obram`dc 4777 ehy% Idrh am`dc ybrvboy wkrvh wbead`de wrkij
Mbrfbibv Obeq vbodexdj 27 ehy dyd vbobvdr 2" #27+4777 s 477" = 2"(%
Am`dc wbead`de eyj wbrhkib xden vdmd ydce ?77< vbobvdr 97 ehy vbchennd
wbead`de vbmbvybr heh mbend`dmh wbehenjdyde vbobvdr ?7" #47+97 s 477" =
?2"(% Idrh ykyd` wbead`de 27 ehy wbead`de xden ih`djjde k`bc WY% Oheyden
Fkvmkv Mbide djde ihyb`vrh eyj vbyhdw abehv Mbrfbibv Obeq xden
ihyd~drjde% Mhvd`exd idrh 27 ehy xden ybrad` wkrvh eyj wrkij mkoh` vbide
did`dc ?2 ehy #27"(% Mdjd wdid vbmbvybr H ydce ?773 wbrvdcdde djde
mbehenjdyjde wbead`de wrkij mkoh` vbide vbobvdr ?2" dyd 64 ehy ide
am`dc heh jbmihde djde ihihvyrhovhjde eyj vbyhdw wrkij mkoh` vbide%
Vbyb`dc ih`djjde wbrdmd`de wbead`de ybrvboy vb`deayexd ihvve
denndrde wbead`de vbfdrd jbvb`rcde% Id`dm wbexvede denndrde wbead`de
wbrvdcdde and mbmwbryhmodenjde ldjykr-ldjykr bjvybred` vbwbryh jbdidde
bjkekmh vb`brd jkevmbe jkeihvh `henjende wbvdhen jbmenjhede jbedhjde
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
71/99
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
72/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
Ydob` 9%4
Wbrvbeydvb Wbefdwdhde Ykyd` Wbead`de
Vmobr 1 WY% Oheyden Fkvmkv Mbide
B|d`dvh jhebrad ih`djjde vbyhdw o`deexd xden ihvbrydh ibende vdcd-
vdcd wbrodhjde% Jbwd`d odnhde obr~beden eyj mbenb|d`dvh jhebrad vbyhdw
dennkydexd ide jhebrad jbwd`d odnhde djde ihb|d`dvh k`bc ihrbjyr ydmd%
Wbrvdcdde and mbmobr`djjde rb~dri dei wehvcmbey% Vhvybm heh ih`djjde
eyj mbmdf jhebrad vbyhdw wbrvkeh`% Obeyj idrh vxvybm ybrvboy did`dc ibende
wbmobrhde hevbeyhl obridvdrjde jbybeyde-jbybeyde xden yb`dc ihybydwjde k`bc
wbrvdcdde%
Ded`hvhv |drhdev dyd wbexhmwdende xden ih`djjde k`bc wbrvdcdde
did`dc ibende fdrd `denven mbenrdenjde rbd`hvdvh ibende denndrde ide yhidj
ihybydwjde |drhdev xden idwdy ihyk`brhr% Cdvh` ded`hvhv |drhdev xden ih`djjde
jbmihde ihadihjde vbodndh wbikmde eyj mb`djjde wbrodhjde-wbrodhjde wdid
wbrhkib denndrde vb`deayexd% Id`dm mb`djjde b|d`dvh jhebrad wbrvdcdde
djde mbmheyd wbrydennen ad~dode idrh jbwd`d odnhde wbead`de vb`dj mdedabr%
\drhdev xden ybradih ohvd vdad ihdjhodyjde ldjykr-ldjykr bjvybred` xden mbmden
Wbrvbeydvb Jbybrdende
34" - 477" Vdendy Odhj
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
73/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
yhidj idwdy ihjbeid`hjde% Mbvjhwe wbendenndrde wbrvdcdde yb`dc ih`djjde
vbmdjvhmd` menjhe |drhdev idwdy and ybradih wdid ~djy-~djy ybrybey%
O% Ded`hvhv Cdvh` Wbeb`hyhde
4% Wbrdmd`de Wbead`de
Vbob`m mbexve denndrde wbead`de ih`djjde wbrdmd`de wbead`de%
Wbrvdcdde mb`hcdy idyd wbead`de jbeibrdde obrmkykr edvhked` ide jbmihde
mbebeyjde obrdwd obvdr odnhde idrh wrkij Mbrfbibv Obeq wdid wbead`de edvhked`
ybrvboy% Vb`deayexd ih`hcdy and odndhmded wbefdwdhde ydrnby wbead`de wbrhkib
vbob`mexd% Mbykib heh ybeyexd djde mbmdjde ~djy xden fjw odexdj jdrbed
idyd am`dc wbead`de dfyd` odr idwdy ihwbrk`bc wdid djchr ydce vbidenjde
mdedabmbe yhidj mbmh`hjh ~djy xden odexdj eyj mbexve denndrde wbead`de
wbrhkib obrhjyexd% Dwdoh`d wbrvdcdde yhidj mbexve denndrde wbead`de ybwdy
~djy djde mbend`dmh jbv`hyde id`dm mb`djjde jbnhdyde wbead`de wbrhkib
vb`deayexd%
Denndrde wbead`de xden ihvve and ihvdcdjde dndr mbehenjdy dyd wd`hen
yhidj id`dm am`dc xden ybydw% Vb`dhe ldjykr-ldjykr ybrvboy and ihwbrcdyhjde ldjykr
`dheexd xden menjhe djde mbmwbendrch wb`djvdedde denndrde wbead`de%
Wbrvdcdde fbeibren mbennedjde mbykib jd`hydyhl ihmded wbrdmd`de wbead`de
ibende fdrd heh mbmh`hjh jb`bmdcde jdrbed djde mbehmo`jde wbmhjhrde
jb`kmwkj% Djhody idrh wbmhjhrde jb`kmwkj heh wbmhjhrde jrhyhv djde fbeibren
ch`den vwdxd idwdy vbrdndm ibende wbmhjhrde mdxkrhydv% Dndr fdrd heh idwdy
obrcdvh` mdjd vdendy ihoycjde krden-krden xden mbmden mbenbydch ibende odhj
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
74/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
jkeihvh wdvdr idrh wrkij ide mbmh`hjh wbmhjhrde ded`hvhv xden jdy ybeyden cd`-cd`
dwd xden menjhe djde ybradih wdid mdvd wb`djvdedde denndrde%
Vbwbryh mhvd`exd dwdoh`d wbrvdcdde mbebrdwjde mbykib jdeyhydyhl xden
mbehyhjobrdyjde wdid wbrchyende-wbrchyende denjd ibende mbennedjde obrodndh
mbykib vydyhvyhjd mdjd fbeibren wbrdmd`de wbead`de iheh`dh `bohc koabjyhl ydewd
wbr` mbmwbryhmodenjde obrodndh kwheh dyd wbeidwdy xden obrvhldy voxbjyhl%
Vbodndh fkeykc ihmwdmdjde wbrdmd`de wbead`de ihody obridvdrjde am`dc #ehy(
wbead`de jbeibrdde ibende mbennedjde Mbykib Jdirdy Ybrjbfh` #@bdvy Vtdrb
Mbycki( 1
Ydob` 9%?
Wbrdmd`de Wbead`de Mbykib Jdirdy Ybrjbfh`
WY% Oheyden Fkvmkv Mbide
E Ydce Wbead`de #X( S S?
SX
4 ?772 37 7 7 7
? ?77< >2 4 4 >26 ?77> 87 ? 9 437
9 ?773 >7 6 8 ?47
7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
75/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
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7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M
76/99
Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%
wbrdmd`de wbead`de ibende mbykib jd`hydyhl odexdj ih~dredh ibende wbeidwdy xden
obrvhldy voxbjyhl vbchennd cdvh` ydjvhrdeexd mbeadih ihrdnjde%
?% Mbykib Wbexvede Denndrde Wbead`de
Wbexvede denndrde wbead`de wdid wbrvdcdde did`dc obrvhldy fkev`ydyh|b
oinbyhen, dyd ohdvd ihvboy ibende ykw ik~e dei okyykm w ihmded
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