Analisis Anggaran Sebagai Upaya Perncanaan Dan Pengendalian Biaya Pada Paket Pernikahan Pitri Pratiwi Wedding Organizer

Abstract
This study aims to analyze the role of the budget as a planning and cost control tool for wedding packages at Pitri Pratiwi Wedding Organizer. The study used a quantitative descriptive method with five best-selling wedding packages during the 2023–2024 period as the object. Data were obtained through interviews, observations, and documentation studies, then analyzed by comparing the budget and realized costs using variance analysis. The results showed that all packages generated a positive difference between the budget and realized costs with efficiency percentages ranging from 11% to 15.2%. The largest differences generally occurred in the makeup & attire components and operational costs. These findings indicate that the budget has functioned effectively as a planning and cost control tool. Thus, the implementation of the budget at Pitri Pratiwi Wedding Organizer is able to maintain cost stability, minimize the risk of overruns, and maintain business margins consistently. These findings contribute to strengthening the role of budgeting as an effective managerial tool in MSMEs, particularly in the wedding service industry, and provide practical insights for business owners in improving cost efficiency and financial control.

Keywords: budgeting, cost control, wedding organizer