Business Revenue Budgeting Analysis at PT X: Challenges and Data Synchronization Solutions in Digital Agriculture Ecosystem

Abstract

This study aims to analyze the strategic management implications of budget misalignment in revenue reporting at PT X, an agritech company, focusing on unrecorded revenue from operational cooperation (KSO) with Bulog and proposing strategic solutions for data synchronization in a digital agricultural ecosystem.

A qualitative case study approach was employed, using secondary data from company reports and strategic documents. Data were analyzed through strategic management frameworks including SWOT analysis, balanced scorecard perspectives, and resource-based view theory, supported by contemporary strategic management literature from the past 10 years.

The study identifies strategic failures in aligning budgeting processes with corporate strategy. The analysis of PT X's revenue budgeting data reveals a critical anomaly: while rice sales consistently exceed targets, KSO revenue from strategic partnerships remains completely unrecorded despite contractual obligations worth billions of rupiah. This misalignment creates significant vulnerabilities in PT X's competitive positioning and strategic decision-making.

The research is limited to a single case study, which may affect generalizability. However, the findings offer strategic insights into budgeting challenges in digital agricultural enterprises, particularly in the context of strategic control systems and performance measurement.

The study recommends implementing strategic performance measurement systems, integrating budgeting with strategic planning cycles, and developing strategic control mechanisms to enhance organizational alignment and competitive advantage.

This research contributes to strategic management literature by examining budgeting alignment as a strategic control mechanism in agritech firms, offering a strategic framework for integrating financial and operational systems in digital agriculture ecosystems.