Analisis Efektifitas Anggaran Peningkatan Jalan Poros Tanjung---Karangmangu---Pengandaran No. Ruas 334 pada CV. Kembar Group

Abstract

The effectiveness of budget utilization in road construction projects is often a major issue since it can significantly influence the achievement of cost, quality, quantity, and time targets. This study aims to analyze the effectiveness of the budget in the improvement project of the Tanjung–Karangmangu–Pengaradan arterial road, Section No. 334, carried out by CV. Kembar Group with a Budget Plan (RAB) of IDR 500,000,000. The analysis was conducted by comparing the planned budget with the actual expenditure in the field and evaluating the conformity of the project implementation with the predetermined objectives. The results show that the budget absorption rate reached 94.8%, indicating that the budget utilization can be categorized as quite effective since most of the allocated funds were used appropriately to support the completion of the project.