Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Projemen UNIPA
Mutia mutia
Universitas Nusa Nipa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Penerapan Akuntansi Pertanggungjawaban Dalam Penilaian Kinerja Pada Ksp Kopdit Hiro Heling Mutia mutia; Maria Nona Dince; Amanda Yecci Noeng
Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1225

Abstract

Responsibility accounting is a management accounting system that emphasizes the distribution of authority and responsibility at each responsibility center to support the control and evaluation of organizational performance. There are five requirements for implementing responsibility accounting: organizational structure, budgeting, separation of controllable and uncontrollable costs, account code classification, and responsibility accounting reports. This study aims to understand the implementation of responsibility accounting in performance assessment at KSP Kopdit Hiro Heling. The method used in this study is qualitative descriptive, with data collection techniques through observation, interviews, and documentation. The results show that the implementation of responsibility accounting at KSP Kopdit Hiro Heling is still not effective based on the five indicators of responsibility accounting. This condition impacts the suboptimal performance assessment of responsibility centers.
Co-Authors Amanda Yecci Noeng Maria Nona Dince