Budget Control Mechanism in Budgeting Function PT XYZ
DOI:
https://doi.org/10.38035/dijdbm.v7i2.6381Keywords:
Budget Control, Cost Management, State-Owned Enterprise, Mysap, Budgeting System.Abstract
Budget control plays a strategic role in ensuring cost effectiveness and operational sustainability, particularly in state-owned enterprises operating within a holding company structure. PT. XYZ, as part of the Integrated Marine Logistics Subholding under PSI, faces high operational complexity and diverse cost structures that require effective budget control mechanisms. This study analyzes the implementation of budget control within the Budgeting Function of PT XYZ and its contribution to effective cost management. This research employs a descriptive qualitative approach. Data were collected through direct observation of budget control activities, informal interviews with Budgeting Function staff, and documentation reviews, including the Company Work Plan and Budget (RKAP), standard operating procedures, and budget realization reports. Data analysis was conducted descriptively by examining workflows, control mechanisms, and factors influencing the effectiveness of budget control implementation. The results indicate that budget control at PT. XYZ has been systematically implemented with strong emphasis on pre-transaction control. The verification and authorization process of Purchase Requisitions (PR) through the MySAP system, including a double-release mechanism, ensures budget availability, compliance with approved allocations, and organizational authority. The effectiveness of budget control is influenced by cost center clarity and budget classification into Operational Expenditure
References
Abbas, AB, Yahya, A., Aloqab, Z., AlHudhaifi, A., Alateef, AA, Morshed, A., & others. (2025). Determination of reference intervals for common liver function tests among healthy adults. Scientific Reports , 15 , 12896.
Abbott Laboratories. (2021). Aspartate Aminotransferase 2 for Use with Alinity c System: Package Insert .
Agustina, R., Mandala, Z., & Indah, RN (2020). Relationship between serum ferritin levels and SGOT and SGPT enzyme levels in beta thalassemia major patients. JISKH , 11 , 252–257.
Ahmadi, A., Hosseini, S., Dorgalaleh, A., Hassani, S., Tabibian, S., Tavasoli, B., & others. (2024). Natural anticoagulant protein levels in patients with beta-thalassemia major: A case-control study. Journal of Hematology , 13 , 23–28.
Ahmed, MM, Al-Hakeem, AH, & Al-Abeadi, RS (2022). Overview on thalassemia: A review article. Medical Science Journal for Advanced Research , 3 , 26–32.
Ali, S., Mumtaz, S., Shakir, HA, Khan, M., Tahir, HM, Mumtaz, S., & others. (2021). Current status of beta-thalassemia and its treatment strategies. Molecular Genetics & Genomic Medicine , 9 , e1788.
Barton, J. C., & Parker, C. J. (2024). Hemochromatosis. Wintrobe's Clinical Hematology , 1378–1404.
Beudeker, BJB, Groothuismink, ZMA, Van Der Eijk, AA, Debes, JD, & Boonstra, A. (2022). Circulating cytokines reflect the etiology-specific immune environment in cirrhosis and HCC. Cancers , 14 , 4900.
Bhalodiya, VR, Valiya, LG, Mehta, N.A., & Padhariya, B.B. (2023). Correlation of serum ferritin levels in transfusion-dependent thalassemia major patients. International Journal of Contemporary Pediatrics , 10 , 330–333.
Chiluka, S., Blessy, P.S., Shanmuga, S.M., & Rajashekar, K. (2023). Clinical profile of transfusion-dependent thalassemia major children with reference to serum ferritin and liver function. Asian Journal of Medical Sciences , 14 , 260–265.
Crawford, DHG, Ramm, GA, Bridle, KR, Nicoll, AJ, Delatycki, MB, & Olynyk, JK (2023). Clinical practice guidelines on hemochromatosis. Hepatology International , 17 , 522–541.
Dahlan, SM (2018). Sample Size and Sampling Methods in Medical and Health Research . Salemba Medika.
Das, L., Mohapatra, A.P., Pradhan, P.A., & Upadhyay, S.K. (2023). Clinical profile and outcome of children with thalassemia admitted to a tertiary care teaching hospital. Research and Reviews in Pediatrics , 24 , 63–66.
Dissanayake, R., Samarasinghe, N., Waidyanatha, S., Pathirana, S., Neththikumara, N., Dissanayake, VHW, & others. (2022). Assessment of iron overload in transfusion-dependent beta-thalassemia. BMC Pediatrics , 22 , 344.
Drago, V.N., Dajnowicz, S., Parks, J.M., Blakeley, M.P., Keen, D.A., Coquelle, N., & others. (2022). Low-barrier hydrogen bonds preorganize the catalytic site of aspartate aminotransferase. Chemical Science , 13 , 10057–10065.
Farmakis, D., Eleftheriou, A., & Bain, B. (2022). Management of Transfusion Dependent Thalassemia (4th ed.). Thalassemia International Federation.
Faruqi, A., Zafar, T., Subuctageen, S., & Mughal, I. A. (2024). Iron overload and liver function in beta thalassemia major. Pakistan Journal of Medical Sciences , 40 , 2000–2004.
Hoffbrand, A. V, & Steensma, D. P. (2020). Hoffbrand's Essential Hematology (8th ed.). Wiley.
Kalas, M.A., Chavez, L., Leon, M., Taweesedt, P.T., & Surani, S. (2021). Abnormal liver enzymes: A review for clinicians. World Journal of Hepatology , 13 , 1688.
Taher, A.T., Farmakis, D., Porter, J.B., Cappellini, M.D., & Musallam, K.M. (2025). Guidelines for the Management of Transfusion-Dependent Beta-Thalassaemia (5th ed.). Thalassemia International Federation.
Taher, A.T., Musallam, K.M., & Cappellini, M.D. (2021). Beta-thalassemias. New England Journal of Medicine , 384 , 727–743.
Weiskirchen, R. (2025). From spark to wildfire: how hyperferritinemia fans the flames of metabolic dysfunction-associated steatotic liver disease. Exploratory Digestive Diseases , 4 , 100599.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Muhammad Zaidan, Reni Yendrawati
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Digital Business Management (DIJDBM) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Digital Business Management (DIJDBM).
