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All Journal JAMANTA Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung JURNAL MANAJEMEN DAN AKUNTANSI CAKRAWARTI
Aulia Wulandari
Universitas Bina Sarana Informatika
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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THE ROLE OF RESPONSIBILITY ACCOUNTING IN ENHANCING FINANCIAL TRANSPARENCY AND ACCOUNTABILITY: EVIDENCE FROM PT BANK RAKYAT INDONESIA (PERSERO) TBK Shabita Nuria Zahra; Gracia Chrisma Putri Kusuma; Aulia Wulandari; Fitri Puspita Ningrum; Maulana Rozak Saputra
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1616

Abstract

Responsibility accounting has become an essential managerial control system for enhancing financial transparency, accountability, and organizational performance, particularly within the banking sector where effective financial governance is critical. Although previous studies have examined the relationship between responsibility accounting and managerial performance, limited empirical evidence has specifically investigated its role in simultaneously strengthening financial transparency and accountability in Indonesia's state-owned banking institutions. Therefore, this study aims to analyze the implementation of responsibility accounting at PT Bank Rakyat Indonesia (Persero) Tbk and evaluate its contribution to transparent financial management and accountable corporate governance. This study employed a qualitative descriptive approach using secondary data collected through documentation of the Company's audited Annual Reports for 2023 and 2024, supported by relevant academic literature. The analysis focused on comparing budgeted and actual expenditures, evaluating budget realization, and assessing financial performance using Return on Assets (ROA) and Return on Investment (ROI) as complementary indicators of managerial effectiveness. The findings reveal that responsibility accounting has been effectively implemented, as reflected by high budget utilization rates of 97.60% in 2023 and 97.31% in 2024, stable profitability, consistent ROA performance, and only a marginal decline in ROI. These results indicate effective budgetary control, efficient resource allocation, disciplined financial management, and strengthened managerial accountability. Furthermore, the implementation of responsibility accounting enhances financial transparency by providing systematic financial reporting that supports informed decision-making and reinforces good corporate governance. This study contributes to the management accounting literature by providing empirical evidence of the strategic role of responsibility accounting in improving financial governance within Indonesia's banking industry. Practically, the findings offer valuable insights for financial institutions seeking to strengthen accountability, transparency, and sustainable organizational performance through responsibility-based management systems.
THE ROLE OF RESPONSIBILITY ACCOUNTING IN ENHANCING FINANCIAL TRANSPARENCY AND ACCOUNTABILITY: EVIDENCE FROM PT BANK RAKYAT INDONESIA (PERSERO) TBK Shabita Nuria Zahra; Gracia Chrisma Putri Kusuma; Aulia Wulandari; Fitri Puspita Ningrum; Maulana Rozak Saputra
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1616

Abstract

Responsibility accounting has become an essential managerial control system for enhancing financial transparency, accountability, and organizational performance, particularly within the banking sector where effective financial governance is critical. Although previous studies have examined the relationship between responsibility accounting and managerial performance, limited empirical evidence has specifically investigated its role in simultaneously strengthening financial transparency and accountability in Indonesia's state-owned banking institutions. Therefore, this study aims to analyze the implementation of responsibility accounting at PT Bank Rakyat Indonesia (Persero) Tbk and evaluate its contribution to transparent financial management and accountable corporate governance. This study employed a qualitative descriptive approach using secondary data collected through documentation of the Company's audited Annual Reports for 2023 and 2024, supported by relevant academic literature. The analysis focused on comparing budgeted and actual expenditures, evaluating budget realization, and assessing financial performance using Return on Assets (ROA) and Return on Investment (ROI) as complementary indicators of managerial effectiveness. The findings reveal that responsibility accounting has been effectively implemented, as reflected by high budget utilization rates of 97.60% in 2023 and 97.31% in 2024, stable profitability, consistent ROA performance, and only a marginal decline in ROI. These results indicate effective budgetary control, efficient resource allocation, disciplined financial management, and strengthened managerial accountability. Furthermore, the implementation of responsibility accounting enhances financial transparency by providing systematic financial reporting that supports informed decision-making and reinforces good corporate governance. This study contributes to the management accounting literature by providing empirical evidence of the strategic role of responsibility accounting in improving financial governance within Indonesia's banking industry. Practically, the findings offer valuable insights for financial institutions seeking to strengthen accountability, transparency, and sustainable organizational performance through responsibility-based management systems.
Pengaruh Harga Dan Brand Image terhadap Keputusan Pembelian Konsumen pada Blenger Burger di Tangerang Selatan: The Influence of Price and Brand Image on Consumer Purchase Decisions at Blenger Burger in South Tangerang Aulia Wulandari; Ratih Hastasari; Wawan Saputra
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 3 (2026): Oktober 2026 - Desember 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i3.129

Abstract

Blenger Burger as one of the pioneers of local burgers faces increasingly fierce competition with various similar brands. This condition encourages the company to understand the factors that influence consumer purchasing decisions. Price and brand image are important factors in increasing purchasing decisions at Blenger Burger in South Tangerang. This study aims to analyze the influence of price and brand image on consumer purchasing decisions. The study used a quantitative approach with a survey method using a questionnaire to 100 respondents selected using a purposive sampling technique. Data were collected and analyzed using SPSS with validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination tests. The results showed that price and brand image had a positive and significant effect on purchasing decisions, both partially and simultaneously. The R Square value of 0.701 indicates that both variables are able to explain purchasing decisions by 70.1%, while the remaining 29.9% is influenced by other variables outside the study.
Co-Authors Fitri Puspita Ningrum Gracia Chrisma Putri Kusuma Maulana Rozak Saputra Ratih Hastasari Shabita Nuria Zahra Wawan Saputra