Analysis of the Effectiveness and Efficiency of the Sales Budget as a Revenue Control Tool at the Rose Collection Palu Boutique
Abstract
This study aims to analyze the effectiveness of the sales budget and the efficiency of operational costs as an instrument of revenue control at the Rose Collection Palu Boutique. The main problem studied is focused on the variance between the budget target and financial realization that risks the stability of cash flow. The variables studied include revenue effectiveness and operational cost efficiency. The research methodology used is quantitative descriptive with variance analysis techniques to dissect financial performance systematically. Financial statement data is collected, tabulated into comparative tables, and calculated using management accounting ratios to provide accurate interpretation of financial conditions. The results of the study show that Rose Collection Palu Boutique has applied the principles of sound management accounting with a revenue effectiveness ratio of 96% (effective category) and a cost efficiency ratio of 80.4% (efficient category). This finding confirms that even though the revenue target is not fully achieved, the surplus from cost savings is able to cover the shortfall so that financial performance in the net bottom line is maintained. The managerial implications show that the budget has functioned optimally as a performance driver as well as a cost control tool. This research contributes to boutique owners in preparing more precise financial planning and becomes a scientific reference for the development of management accounting studies in the MSME sector in Central Sulawesi.
References
2. Gultom, D. N., Khairina, E., & Salsabila, L. (2024). Analysis of the Efficiency and Effectiveness of E-Government in Public Administration. PUBLIKA : Journal of Public Administration Sciences, 10(1), 128–136. https://doi.org/10.25299/jiap.2024.16516
3. Horngren. (2008). Cost Accounting. Jakarta: Gramedia Pustaka Utama.
4. Ja'o, M. A., Rengga, A., & Luju, E. (2023). Analysis of Financial and Budget Administration Management at the Waigete Sub-district Office. UNIPA Project Journal, 10(3), 50–60. https://doi.org/10.59603/projemen.v10i3.76
5. Lahabu, S., Erwinsyah, Djuri, P. A., & Zahra, F. (2024). The Role of Marketing Digitalization in Driving Sales Growth: A Case Study of the Palu Rose Collection Store. 2(3), 306–312.
6. Lewar, M. V. N., Mao Tokan, M. G., & Rangga, Y. D. P. (2023). Financial Performance at KSP Kopdit Pintu Rotat Headquarters Reviewed from ROI, ROA and ROE. Economics, Finance, Investment and Sharia (EQUITY), 4(4), 1342–1351. https://doi.org/10.47065/ekuitas.v4i4.3436
7. Lewar, M. V. N., Tobias Joni Temu, Luju, E., Moan, Y. C. S., & Jawa. (2025). Analysis of the Effectiveness and Efficiency of Budget Use in the Holy Spirit Nelle Parish of the Diocese of Maumere. UNIPA Project Journal, 12(2), 152–161. https://doi.org/10.59603/projemen.v12i2.987
8. Miradji, M. A., Sa'diyah, H., Watafuhan, M. L., Kurniawan, Y., & Abqory, A. F. (2024). HS Boutiques That Combine Handmade Touches With Modern Trends. 2(1), 306–312.
9. Muslim, M. A., Jumady, E., & Fajriah, Y. (2024). Analysis of Budget Efficiency and Effectiveness. Analysis of Budget Efficiency and Effectiveness, 4, 5.
10. Mardiasmo. (2022). Public Sector Accounting. Yogyakarta: Andi.
11. Nasruddin. (2023). Journal of Economic Education. Journal of Economic Education Vol 2 No.2 July, 2008, 3(2), 79–92.
12. Pardede, B. E., Diza, P. T., Damanik, G. J. C. B., & Damanik, E. O. P. (2024). Analysis of Sales Budget Preparation on Revenue at Warkop Madinah Pematangsiantar. Journal of Management Science Studies and Reasoning, 3(1), 187–199. https://doi.org/10.59031/jkpim.v3i1.539
13. Sangapan, L. H., Manurung, A. H., Foeh, J. E. H. J., & Sinaga, J. (2022). Article Text-Lukman_Adler_John FoEh_JIMT. 4(2), 163–175.
14. Setyowati, H. L. (2022). The Influence of Online Marketing and Customer Interest on Increasing Kharisma Studio's Profit. Journal of Digital Economics and Business (MINISTAL), 1(1), 19–28.
15. Suhada, D. I., Rahmadani, D., Rambe, M., Fattah, M. A., Hasibuan, P. F., Siagian, S., & Wulandari, S. (2022). The Effectiveness of Economic Actors in Supporting Indonesia's Economic Growth. Journal of Research Innovation, 2(8.5.2017), 2003–2005.
16. Wahyudinarti, E., Andini Rachmatika, P., & Nurul Ain, R. (2024). Improving the Effectiveness of Student Learning with AI. JATI (Informatics Engineering Student Journal), 9(1), 488–491. https://doi.org/10.36040/jati.v9i1.12279
Copyright (c) 2026 Rio Bagas Maulana, Sugianto, Nurhayati Haris, Rahmi Syafitri
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
