@thesis{thesis,
		author={Tindas  Poppy Moningka},
		title ={Analisis Penyebab Terjadinya Selisih Antara Anggaran Dan Realisasi Pendapatan Pada PDAM Kabupaten Mamasa},
		year={2021},
		url={http://eprints.perbanas.ac.id/11088/},
		abstract={This study is intended to determine the cause of the discrepancy between the budget and the realization of revenue at PDAM Mamasa Regency. Fiscal year 2017 to 2019. The type of research used in this research is descriptive qualitative. The information handled is the Work Plan and Company Budget (RKAP) for the Regional Water Company of Mamasa Regency for 2017 to 2019.  
The results of the study indicate that there are two factors that cause an unfavorable difference for the company, namely the service coverage is still low and the level of water loss is high.  
Keywords: Budget Difference, Revenue Realization}
		}