Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 15 ISSUE 3
Written by Titin RULIANA, Eddy SOEGIARTO, Eka YUDHYANI, Imam NAZARUDIN LATIF

Regional Water Company (it's called as PDAM) Tirta Tuah Benua East Kutai is a company owned regions that serves the area's water needs in the region Sengatta, East Kutai. PDAM has financial planning for the future that summarized in a budget. The purpose of this study is: 1) Analyzing the operating budget deviations against the realization operational at PDAM Tirta Tuah Benua East Kutai. (2) Analysis of operational deviations to improve management control in PDAM Tirta Tuah Continent East Kutai. Results of variance between budget and actual in 2011 namely: (1) Total revenue has unfavorable deviation; (2) favorable deviation occurs in total of business direct cost, total of business indirect cost, Total revenues and other expenses, and operating loss before income tax. Results of the variance is known that there are deviations between budget and realization in 2012, namely: (1) Total revenue has favorable deviations; (2) unfavorable deviation occurs in total of business direct cost, and profit or loss of business before income tax; 3) favorable deviation occur in indirect cost of business, the cost, the amount of revenue and other expenses. Deviation of the most dominant in the operational budget of 2011 contained in variable of the business direct costs, namely cost of operation of transmission and distribution that have unfavorable deviation. In 2012 the most dominant irregularities contained in the same variable, maintenance cost of Water Treatment which has unfavorable deviation.

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