ANALISIS EFEKTIVITAS PADA PENGELOLAAN LIMBAH PERTANIAN MELALUI PROGRAM TAMENG PT PETROKIMIA GRESIK

This study aims to analyze the effectiveness of agricultural waste management through the Tawangargo Smart-Eco Farming Village (TAMENG) Program of PT Petrokimia Gresik in terms of the alignment between budget planning and budget realization. The TAMENG Program is part of the company's Social and Environmental Responsibility (SER) implemented to address agricultural waste issues in Tawangargo Village. This study uses a qualitative descriptive method with data collection techniques through interviews and documentation. Informants were selected using purposive sampling, involving the company, program managers, and beneficiary communities. The effectiveness analysis was conducted by comparing the planned budget and the actual program implementation costs. The results showed that there was a difference between the budget planning and the budget realization of the TAMENG Program, where the budget realization exceeded the planned budget. This condition indicates that the effectiveness of program budget management has not been fully achieved. Nevertheless, budget adjustments were made to support the continuity of agricultural waste management activities and the achievement of program objectives. The TAMENG Program continues to provide economic, social, and environmental benefits and contributes to the achievement of sustainable development goals (SDGs).