Soal Ujian Tengah Semester
Matakuliah : Penganggaran Jenis Ujian : Pilihan ganda Petunjuk : Pilihlah jawaban A, B, C atau D yang paling tepat Setelah anda mengerjakan ( submit answer ) seluruhnya muncul sertifikat, download dan cetak hasilnya diserahkan ke Dosen bersangkutan
Questions and Answers
- 1.
Penganggaran bagian dari
- A.
Akuntansi Keuangan
- B.
Akuntansi Manajemen
- C.
Manajemen Keuangan
- D.
Pernyataan B dan C benar
Correct Answer
D. Pernyataan B dan C benarExplanation
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.Rate this question:
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- 2.
Arah untuk mencapai hasil akhir dalam suatu pekerjaan disebut
- A.
Aturan
- B.
Kebijakan
- C.
Strategi
- D.
Tujuan
Correct Answer
D. TujuanExplanation
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.Rate this question:
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- 3.
Tujuan yang melukiskan ruang lingkup yang jelas serta memberikan arah kepada usaha yang dilakukan dalam jangka pendek disebut .....
- A.
Target
- B.
Kebijakan
- C.
Metode
- D.
Standar
Correct Answer
A. TargetExplanation
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.Rate this question:
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- 4.
Suatu petunjuk perintah, larangan, penghargaan, sanksi dan kewajiban dalam pelaksanaan pekerjaan disebut ...
- A.
Aturan
- B.
Kebijakan
- C.
Strategi
- D.
Tujuan
Correct Answer
A. AturanExplanation
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.Rate this question:
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- 5.
Bimbingan berpikir bagi para bawahan dalam upaya mencapai tujuan disebut ....
- A.
Target
- B.
Kebijakan
- C.
Metode
- D.
Standar
Correct Answer
B. KebijakanExplanation
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.Rate this question:
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- 6.
Anggaran merupakan alat perencanaan tertulis yang menuntut pemikiran teliti karena anggaran memberikan gambaran yang ....
- A.
Lebih nyata dalam unit dan uang
- B.
Tidak nyata dalam unit dan uang
- C.
Lebih nyata dalam unit barang
- D.
Lebih nyata dalam satuan barang
Correct Answer
A. Lebih nyata dalam unit dan uangExplanation
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.Rate this question:
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- 7.
Anggaran merupakan pedoman dalam pelaksanaan pekerjaan sehingga pekerjaan dapat dilaksanakan secara ....
- A.
Selaras dalam mencapai tujuan ( laba )
- B.
Serasi dalam pencapaian tugas
- C.
Pernyataan A dan B benar keduanya
- D.
Pernyataan A dan B tidak benar keduanya
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.Rate this question:
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- 8.
Melakukan evaluasi atas pelaksanaan pekerjaan merupakan fungsi ...
- A.
Perencanaan
- B.
Pelaksanaan
- C.
Pengawasan
- D.
Koordinas
Correct Answer
C. PengawasanExplanation
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.Rate this question:
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- 9.
Anggaran terdiri dari anggaran variabel dan anggaran tetap dari segi ...
- A.
Dasar penyusunan
- B.
Cara penyusunan
- C.
Jangka waktu
- D.
Bidangnya
Correct Answer
A. Dasar penyusunanExplanation
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.Rate this question:
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- 10.
Anggaran terdiri atas anggaran periodik dan anggaran kontinu dari segi ...
- A.
Dasar penyusunan
- B.
Cara penyusunan
- C.
Jangka waktu
- D.
Bidangnya
Correct Answer
B. Cara penyusunanExplanation
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.Rate this question:
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- 11.
Anggaran terdiri dari anggaran operasional dan anggaran keuangan dari segi ...
- A.
Dasar penyusunan
- B.
Cara penyusunan
- C.
Jangka waktu
- D.
Bidangnya
Correct Answer
C. Jangka waktuExplanation
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.Rate this question:
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- 12.
Anggaran untuk menyusun anggaran rugi-laba disebut ...
- A.
Anggaran periodik
- B.
Anggaran kontinu
- C.
Anggaran operasional
- D.
Anggaran keuangan
Correct Answer
C. Anggaran operasionalExplanation
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.Rate this question:
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- 13.
Anggaran yang disusun berdasarkan suatu tingkat kapasitas tertentu disebut ...
- A.
Anggaran variabel
- B.
Anggaran tetap
- C.
Anggaran operasional
- D.
Anggaran keuangan
Correct Answer
B. Anggaran tetapExplanation
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.Rate this question:
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- 14.
Anggaran yang dibuat menggunakan metode penentuan harga pokok penuh ( full costing ) disebut ...
- A.
Anggaran berdasar kegiatan
- B.
Anggaran induk
- C.
Anggaran berdasar fungsional
- D.
Anggar berdasar sifat
Correct Answer
C. Anggaran berdasar fungsionalExplanation
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.Rate this question:
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- 15.
Anggaran induk terdiri atas ...
- A.
Anggaran berdasar fungsional dan anggaran berdasar sifat
- B.
Anggaran operasional dan anggaran keuangan
- C.
Anggaran tradisional dan anggaran konvensional
- D.
Anggaran jangka pendek dan anggaran jangka panjang
Correct Answer
B. Anggaran operasional dan anggaran keuanganExplanation
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.Rate this question:
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- 16.
Teknik membuat ramalan penjualan dapat dilakukan secara ...
- A.
Metode Kualitatif
- B.
Metode Adaptif
- C.
Metode Deskriptif
- D.
Metode Normatif
Correct Answer
A. Metode KualitatifExplanation
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.Rate this question:
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- 17.
Salah satu jenis metode kuantitatif dalam peramalan penjualan yaitu ...
- A.
Analisa path
- B.
Analisa trend
- C.
Analisa regresi
- D.
Pernyataan B dan C benar
Correct Answer
D. Pernyataan B dan C benarExplanation
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.Rate this question:
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- 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 ....
- A.
Trend kuadrat terkecil
- B.
Trend moment
- C.
Probabilitas
- D.
Kuadrat terkecil
Correct Answer
C. ProbabilitasExplanation
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.Rate this question:
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- 19.
Penjualan artinya ...
- A.
Yang menjual
- B.
Proses menjual
- C.
Hasil proses menjual
- D.
Tempat menjual
Correct Answer
C. Hasil proses menjualExplanation
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.Rate this question:
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- 20.
Penjualan artinya ...
- A.
Yang menjual
- B.
Proses menjual
- C.
Hasil proses menjual
- D.
Tempat menjual
Correct Answer
B. Proses menjualExplanation
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.Rate this question:
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- 21.
Penjualan bersih dikurangi harga pokok barang terjual adalah ...
- A.
Laba kotor
- B.
Laba usaha
- C.
Laba bersih
- D.
Laba
Correct Answer
A. Laba kotorExplanation
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.Rate this question:
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- 22.
Penjualan bersih adalah ..
- A.
Penjualan kotor ditambah potongan penjualan
- B.
Penjualan kotor ditambah retur penjualan
- C.
Penjualan kotor dikurangi potongan penjualan
- D.
Penjualan kotor dikurangi potongan penjualan dan retur penjualan
Correct Answer
D. Penjualan kotor dikurangi potongan penjualan dan retur penjualanExplanation
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".Rate this question:
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- 23.
Kegunaan anggaran penjualan yaitu ...
- A.
Berguna untuk mengetahui likuiditas
- B.
Berguna sebagai dasar penyusunan anggaran lainnya
- C.
Berguna sebagai dasar pengambilan keputusan
- D.
Berguna untuk mengetahui solvabilitas
Correct Answer
B. Berguna sebagai dasar penyusunan anggaran lainnyaExplanation
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.Rate this question:
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- 24.
Faktor yang tidak mempengaruhi anggaran penjualan adalah ...
- A.
Faktor pemasaran
- B.
Faktor ekonomis
- C.
Faktor pemasok
- D.
Faktor penduduk
Correct Answer
C. Faktor pemasokExplanation
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.Rate this question:
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- 25.
Tidak termasuk langkah penyusunan anggaran penjualan adalah ...
- A.
Mempertimbangkan ramalan penjualan, faktor pemasaran, dan faktor lainnya
- B.
Menetapkan harga jual
- C.
Menetapkan harga pokok
- D.
Membuat taksiran tiap jenis produk yang akan dijual
Correct Answer
C. Menetapkan harga pokokExplanation
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.Rate this question:
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