Analisis Perencanaan dan Pengendalian Biaya Operasional pada Honda Mitra Mojokerto

The aim of this research is to analyze how planning and control is carried out by Honda Mitra Mojokerto and to measure the effectiveness of Honda Mitra Mojokerto, as well as to understand internal control at Honda Mitra Mojokerto. The approach used in this research is a qualitative approach. The location used in this research was the Honda Mitra Mojokerto car dealer located on Jl. Raya By Pass Mojokerto km. 50, city. Mojokerto, East Java. The data sources used in this research are primary and secondary. The results of this research show that in January - June the budget realization was IDR 202,470,240, this value was 63.76% smaller than the budgeted costs, namely IDR 317,542,000. This shows a positive (profitable) deviation. Meanwhile, for internal control, the author found that there were duplicate job desks in HRGA.