1.
Penganggaran bagian dari
Correct Answer
D. Pernyataan B dan C benar
Explanation
The statement "Pernyataan B dan C benar" means that statements B and C are correct. Based on the given options, statement B refers to "Akuntansi Manajemen" (Management Accounting) and statement C refers to "Manajemen Keuangan" (Financial Management). Therefore, the correct answer is that both statement B and statement C are correct, indicating that budgeting is a part of both Management Accounting and Financial Management.
2.
Arah untuk mencapai hasil akhir dalam suatu pekerjaan disebut
Correct Answer
D. Tujuan
Explanation
The word "tujuan" in Indonesian translates to "goal" or "objective" in English. In the given options, "tujuan" is the most appropriate term to describe the direction or purpose to achieve the final result in a job or work. "Aturan" means rules, "kebijakan" means policy, and "strategi" means strategy, but none of these options directly indicate the intended outcome or goal. Therefore, "tujuan" is the correct answer.
3.
Tujuan yang melukiskan ruang lingkup yang jelas serta memberikan arah kepada usaha yang dilakukan dalam jangka pendek disebut .....
Correct Answer
A. Target
Explanation
A target is a specific goal or objective that provides a clear scope and direction for short-term efforts. It helps to focus and guide the actions and initiatives taken to achieve desired outcomes. Targets are often set to measure progress and success in various areas, such as sales, productivity, or performance. They provide a sense of purpose and help to align efforts towards a common goal.
4.
Suatu petunjuk perintah, larangan, penghargaan, sanksi dan kewajiban dalam pelaksanaan pekerjaan disebut ...
Correct Answer
A. Aturan
Explanation
The given question asks for a term that refers to instructions, prohibitions, awards, sanctions, and obligations in carrying out work. The term that best fits this description is "Aturan" which translates to "Rules" in English. Rules provide guidance and regulations for individuals to follow in order to ensure the smooth execution of tasks and responsibilities.
5.
Bimbingan berpikir bagi para bawahan dalam upaya mencapai tujuan disebut ....
Correct Answer
B. Kebijakan
Explanation
Bimbingan berpikir bagi para bawahan dalam upaya mencapai tujuan disebut "kebijakan". Kebijakan adalah suatu rencana atau panduan yang ditetapkan oleh atasan atau manajemen untuk membimbing dan mengarahkan para bawahan dalam mencapai tujuan organisasi. Dalam konteks ini, kebijakan digunakan untuk memberikan arahan atau panduan kepada para bawahan dalam berpikir dan bertindak untuk mencapai tujuan yang telah ditetapkan.
6.
Anggaran merupakan alat perencanaan tertulis yang menuntut pemikiran teliti karena anggaran memberikan gambaran yang ....
Correct Answer
A. Lebih nyata dalam unit dan uang
Explanation
The correct answer is "Lebih nyata dalam unit dan uang." This means that budgets provide a more realistic representation of both quantity and money. Budgets help in planning and allocating resources by providing a clear picture of the expected costs and quantities involved. They help in making informed decisions and ensure that resources are used efficiently and effectively.
7.
Anggaran merupakan pedoman dalam pelaksanaan pekerjaan sehingga pekerjaan dapat dilaksanakan secara ....
Correct Answer
A. Selaras dalam mencapai tujuan ( laba )
Explanation
The correct answer is "Selaras dalam mencapai tujuan ( laba )". This answer suggests that the budget serves as a guideline for the implementation of work so that the work can be carried out in a way that is aligned with the goal of achieving profit. It implies that the budget helps in coordinating and aligning the activities and resources of the organization towards achieving the goal of making a profit.
8.
Melakukan evaluasi atas pelaksanaan pekerjaan merupakan fungsi ...
Correct Answer
C. Pengawasan
Explanation
The correct answer is "Pengawasan." Pengawasan refers to the function of monitoring and evaluating the implementation of work. It involves overseeing the progress of tasks, ensuring compliance with plans and standards, and taking corrective actions if necessary. This function is essential to ensure that the work is executed effectively and efficiently, and any issues or deviations can be identified and addressed promptly.
9.
Anggaran terdiri dari anggaran variabel dan anggaran tetap dari segi ...
Correct Answer
A. Dasar penyusunan
Explanation
The correct answer is "Dasar penyusunan". The explanation for this answer is that the budget consists of variable and fixed budgets in terms of the basis of preparation. This means that the budget is prepared based on certain principles or guidelines, which determine how the budget will be allocated and distributed. The basis of preparation can include factors such as historical data, market trends, organizational goals, and financial constraints. By considering the basis of preparation, the budget can be more accurate and aligned with the specific needs and objectives of the organization.
10.
Anggaran terdiri atas anggaran periodik dan anggaran kontinu dari segi ...
Correct Answer
B. Cara penyusunan
Explanation
The correct answer is "Cara penyusunan" because the question is asking about the components of the budget in terms of how they are prepared or organized. "Cara penyusunan" refers to the method or approach used in the preparation of the budget, which is an important aspect of budgeting. The other options, such as "dasar penyusunan" (basis of preparation), "jangka waktu" (time period), and "bidangnya" (field or area), are not directly related to the way the budget is structured or organized.
11.
Anggaran terdiri dari anggaran operasional dan anggaran keuangan dari segi ...
Correct Answer
C. Jangka waktu
Explanation
The correct answer is "Jangka waktu". The explanation for this answer is that the budget consists of both operational and financial budgets, and one aspect that differentiates them is the time frame. The operational budget focuses on short-term goals and expenses, usually for a year, while the financial budget looks at long-term financial planning and projections, often spanning multiple years. Therefore, the time frame or duration is an important factor in determining the type of budget being prepared.
12.
Anggaran untuk menyusun anggaran rugi-laba disebut ...
Correct Answer
C. Anggaran operasional
Explanation
The correct answer is "Anggaran operasional." Anggaran operasional refers to the budget that is prepared to estimate and plan for the operational expenses and revenues of a company. It includes costs such as salaries, utilities, rent, and other day-to-day expenses. This budget helps in determining the expected income and expenses of the company during a specific period, usually a fiscal year.
13.
Anggaran yang disusun berdasarkan suatu tingkat kapasitas tertentu disebut ...
Correct Answer
B. Anggaran tetap
Explanation
Anggaran yang disusun berdasarkan suatu tingkat kapasitas tertentu disebut anggaran tetap. Anggaran tetap mengacu pada alokasi dana yang tidak berubah meskipun ada perubahan dalam tingkat produksi atau aktivitas perusahaan. Dalam anggaran tetap, biaya tetap seperti sewa, gaji karyawan, dan asuransi tetap tetap konstan tanpa memperhatikan perubahan dalam tingkat produksi atau aktivitas. Hal ini memungkinkan manajemen untuk merencanakan pengeluaran dengan lebih baik dan memastikan bahwa biaya tetap tercakup dalam anggaran perusahaan.
14.
Anggaran yang dibuat menggunakan metode penentuan harga pokok penuh ( full costing ) disebut ...
Correct Answer
C. Anggaran berdasar fungsional
Explanation
The correct answer is "Anggaran berdasar fungsional". This is because the budget that is prepared using the full costing method is categorized based on the functions or departments within an organization. This allows for a more detailed allocation of costs and resources to specific areas of the business.
15.
Anggaran induk terdiri atas ...
Correct Answer
B. Anggaran operasional dan anggaran keuangan
Explanation
The correct answer is "Anggaran operasional dan anggaran keuangan" because these two types of budgets are commonly used in financial planning and management. The operational budget focuses on the day-to-day expenses and income of an organization, including costs related to production, labor, and supplies. On the other hand, the financial budget deals with the overall financial position of the organization, including long-term financial planning, capital investments, and financial statements. Both budgets are essential for effective financial management and decision-making.
16.
Teknik membuat ramalan penjualan dapat dilakukan secara ...
Correct Answer
A. Metode Kualitatif
Explanation
The correct answer is "Metode Kualitatif" because qualitative methods are used to make sales forecasts based on subjective data and observations. This method involves gathering information through interviews, surveys, and observations to understand customer preferences, market trends, and other qualitative factors that can influence sales. By analyzing this qualitative data, businesses can make informed predictions about future sales patterns.
17.
Salah satu jenis metode kuantitatif dalam peramalan penjualan yaitu ...
Correct Answer
D. Pernyataan B dan C benar
Explanation
The correct answer is "Pernyataan B dan C benar" which means "Statement B and C are correct". This suggests that both "Analisa trend" (trend analysis) and "Analisa regresi" (regression analysis) are quantitative methods used in sales forecasting. Trend analysis involves analyzing historical data to identify patterns and trends in sales, while regression analysis involves using statistical techniques to estimate the relationship between sales and other variables. Therefore, both options B and C are correct methods for sales forecasting.
18.
Metode peramalan penjualan ini dapat digunakan untuk meramalkan penjualan dengan cara menaksir variasi produk yang akan dijual, setelah itu memilih angka tertentu untuk membuat kelas interval, dan titik tengah dari kelas interval tersebut dipih sebagai nilai kelas interval masing-masing, yaitu metode ....
Correct Answer
C. Probabilitas
Explanation
This method of sales forecasting can be used to forecast sales by estimating the variation of the products to be sold, then selecting a specific number to create interval classes, and choosing the midpoint of each interval class as the value of each interval class, which is the method of probability.
19.
Penjualan artinya ...
Correct Answer
C. Hasil proses menjual
Explanation
The correct answer is "Hasil proses menjual". This answer implies that penjualan refers to the outcome or result of the selling process. It suggests that penjualan is the act of selling something and the result of that act, such as the total amount of goods or services sold or the revenue generated from those sales.
20.
Penjualan artinya ...
Correct Answer
B. Proses menjual
Explanation
Penjualan artinya proses menjual, yang mencakup semua kegiatan yang dilakukan untuk menjual produk atau jasa kepada pelanggan. Ini melibatkan langkah-langkah seperti memasarkan produk, menjalin hubungan dengan pelanggan, melakukan transaksi penjualan, dan memberikan layanan purna jual. Dalam proses menjual, penjual berusaha meyakinkan pelanggan untuk membeli produk atau jasa yang ditawarkan.
21.
Penjualan bersih dikurangi harga pokok barang terjual adalah ...
Correct Answer
A. Laba kotor
Explanation
The correct answer is "Laba kotor" because it is the result of subtracting the cost of goods sold from the net sales. Laba kotor represents the profit made by a company before deducting any operating expenses, such as salaries, rent, and utilities. It provides an indication of the company's ability to generate revenue from its core business activities.
22.
Penjualan bersih adalah ..
Correct Answer
D. Penjualan kotor dikurangi potongan penjualan dan retur penjualan
Explanation
Net sales refers to the total revenue generated from sales after deducting sales discounts and sales returns. Therefore, the correct answer is "Penjualan kotor dikurangi potongan penjualan dan retur penjualan" which means "Gross sales minus sales discounts and sales returns".
23.
Kegunaan anggaran penjualan yaitu ...
Correct Answer
B. Berguna sebagai dasar penyusunan anggaran lainnya
Explanation
The correct answer is "Berguna sebagai dasar penyusunan anggaran lainnya" which means "Useful as the basis for preparing other budgets". This means that the sales budget serves as a foundation for creating other budgets within a company. By forecasting sales, businesses can estimate their future revenue and plan their expenses accordingly. This information is crucial for budgeting and helps in determining the allocation of resources for various departments and activities within the organization.
24.
Faktor yang tidak mempengaruhi anggaran penjualan adalah ...
Correct Answer
C. Faktor pemasok
Explanation
The correct answer is "Faktor pemasok" (Supplier factor). In budgeting for sales, the factors that are considered include marketing, economic conditions, and population. However, the supplier factor does not directly influence the sales budget as it focuses more on the availability and cost of goods or services provided by suppliers.
25.
Tidak termasuk langkah penyusunan anggaran penjualan adalah ...
Correct Answer
C. Menetapkan harga pokok
Explanation
The correct answer is "Menetapkan harga pokok". This is because determining the cost price is not a step in the sales budgeting process. The sales budget focuses on forecasting sales, considering marketing factors, and estimating the quantities of each product to be sold. Determining the cost price is part of the cost budgeting or cost accounting process, which is separate from the sales budget.