Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal JAMANTA Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Reza Sukma Dara Yuniar
Universitas Tulungagung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
RESPONSIBILITY ACCOUNTING AND MANAGERIAL PERFORMANCE EVALUATION: A QUALITATIVE STUDY OF A FOOD AND BEVERAGE ENTERPRISE Fadilah Khoirunnisa; Reza Sukma Dara Yuniar; Jihan Salma Auliya' Desna
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1137

Abstract

Responsibility accounting has become an essential management control tool for evaluating managerial performance by assigning accountability for controllable costs. However, its implementation in many small and medium-sized enterprises (SMEs), particularly in evaluating cost responsibility centers, remains limited. This study aims to examine the implementation of responsibility accounting as a managerial tool for evaluating the performance of the cost responsibility center at DMR Pull Tea Shop, a food and beverage enterprise. A qualitative research approach was employed using semi-structured interviews as the primary data collection method, supported by an analysis of the company's accountability reports. The collected data were analyzed descriptively to identify patterns related to budgeting practices, cost control, and managerial performance evaluation. The findings indicate that DMR Pull Tea Shop has implemented the fundamental principles of responsibility accounting through systematic accountability reporting and comprehensive documentation of operational expenditures. These practices enable management to monitor controllable costs, verify financial transactions, evaluate operational efficiency, and support informed managerial decision-making. Although the existing responsibility accounting system has not yet incorporated formal budget variance analysis or comprehensive performance indicators, it provides a practical foundation for strengthening managerial accountability and evaluating cost center performance. This study contributes to the management accounting literature by demonstrating how responsibility accounting can be effectively implemented in SMEs as a management control mechanism. Practically, the findings offer insights for SME managers seeking to improve financial accountability, operational efficiency, and performance evaluation through structured responsibility accounting practices.
AKUNTANSI DAN LAPORAN PERTANGGUNGJAWABAN KEDAI TEH TARIK DMR Fadilah Khoirunnisa; Reza Sukma Dara Yuniar; Jihan Salma Auliya' Desna
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1137

Abstract

Kontribusi sistem akuntansi terhadap evaluasi kinerja manajemen adalah topik penelitian ini. Fokus penelitian ini adalah bisnis yang bergerak di bidang perdagangan makanan dan minuman. Usaha ini adalah kedai teh tarik DMR. Investigasi dilakukan dengan menggunakan teknik kualitatif atau wawancara. Hasil diskusi menunjukkan bahwa manajer pusat pertanggungjawaban diminta   untuk bertanggung jawab hanya untuk biaya yang dapat dikendalikan ketika anggaran disusun. Investigasi dilakukan dengan menggunakan teknik kualitatif atau wawancara. Hasil diskusi menunjukkan bahwa manajer pusat pertanggungjawaban diminta   untuk bertanggung jawab hanya untuk biaya yang dapat dikendalikan ketika anggaran disusun.
Co-Authors Fadilah Khoirunnisa Jihan Salma Auliya' Desna