Abstract


The purpose of this research is to know the advantage difference from the budget of the project of reading seat (barapak), to know the realization of project costand its impact to the quality of the students' learning of SDN 08 Surau Gadang, Nanggalo sub district. The analytical tool used in this study analysis of variance (difference) budget on the project. And the object of research conducted at SDN 08 Surau GadangĀ  Nanggalo. The results showed that after performing the analysis test there was a favorable difference in the reading seat project (new) and could improve the quality of student learning, so the hypothesis was accepted. Profit difference of Rp. 1.295.000, this difference comes from the difference in the price of building materials of Rp. 850.000, the difference in direct labor wage of Rp. 445.000 from the analysis, the school managed to control the cost. These costs are lower than budgeted, including wage cost reductions as planned time targets are faster one day than expected by the school. The reading seat is well utilized, the cool natural atmosphere is able to motivate the students to love reading, in addition to the place to read, the place is also used for learning in the open and ekskul. From that experience, it is suggested that the school to add another subsequent seating project (barapak)..

The Key word: budget analysis, cost realization, analysis of variance, project