Analisa Verifikasi Dokumen terhadap Efisiensi Biaya Penganggaran pada Unit Keuangan Perusahaan PT Swabina Gatra

Abstract

This study aims to analyze the effect of document verification on the cost efficiency of budgeting within the financial unit of a company. In the context of modern financial management, budgeting efficiency is a critical component that directly influences operational effectiveness and resource allocation. Document verification plays a strategic role as an internal control mechanism designed to ensure the accuracy, completeness, and administrative validity of documents prior to authorization of expenditures. This research employs a qualitative method with a descriptive and correlational approach. Primary data were collected through questionnaires distributed to 12 respondents from the Finance Unit of PT Swabina Gatra, Gresik. The data analysis was conducted to examine the extent to which the document verification process contributes to budgeting cost efficiency. The findings indicate that document verification has a positive impact on the efficiency of budgeting costs. This impact is reflected in improved timeliness in budget disbursement processes, a reduction in document-related errors or revisions, and better control over operational expenses. Therefore, strengthening document verification procedures can serve as an effective strategy to enhance overall budget efficiency within the organization.