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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Nadratul Hasanah Lubis
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Evaluation of the Management Control System for the Profit Responsibility Center at PT. Cahaya Bintang Medan Furniture Tbk Nadratul Hasanah Lubis; Murinanda Amalya Parinduri; M. Rifki Akbar
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1066

Abstract

The purpose of this study is to determine the management control system for the profit responsibility center of PT. Starlight Medan Furniture. The analysis method used is descriptive analysis. The results of the analysis show that the control of the profit center management at PT. Cahaya Bintang Medan Furniture has fulfilled one of the characteristics of liability accounting, namely the identification of profit liability centers. Implementation of control of the management of the profit responsibility center at PT. Cahaya Bintang Medan Furniture is adequate, this can be seen from the recording and authorization for adequate cost expenditures and the calculation of financial statement analysis, and can be used as a management tool in controlling the profit center with costs as a controlling tool..
Evaluation of the Management Control System for the Profit Responsibility Center at PT. Cahaya Bintang Medan Furniture Tbk Nadratul Hasanah Lubis; Murinanda Amalya Parinduri; M. Rifki Akbar
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1084

Abstract

The purpose of this study is to determine the management control system for the profit responsibility center of PT. Starlight Medan Furniture. The analysis method used is descriptive analysis. The results of the analysis show that the control of the profit center management at PT. Cahaya Bintang Medan Furniture has fulfilled one of the characteristics of liability accounting, namely the identification of profit liability centers. Implementation of control of the management of the profit responsibility center at PT. Cahaya Bintang Medan Furniture is adequate, this can be seen from the recording and authorization for adequate cost expenditures and the calculation of financial statement analysis, and can be used as a management tool in controlling the profit center with costs as a controlling tool.
Evaluation of the Management Control System for the Profit Responsibility Center at PT. Cahaya Bintang Medan Furniture Tbk Nadratul Hasanah Lubis; Murinanda Amalya Parinduri; M. Rifki Akbar
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1066

Abstract

The purpose of this study is to determine the management control system for the profit responsibility center of PT. Starlight Medan Furniture. The analysis method used is descriptive analysis. The results of the analysis show that the control of the profit center management at PT. Cahaya Bintang Medan Furniture has fulfilled one of the characteristics of liability accounting, namely the identification of profit liability centers. Implementation of control of the management of the profit responsibility center at PT. Cahaya Bintang Medan Furniture is adequate, this can be seen from the recording and authorization for adequate cost expenditures and the calculation of financial statement analysis, and can be used as a management tool in controlling the profit center with costs as a controlling tool..
Co-Authors M. Rifki Akbar M. Rifki Akbar Murinanda Amalya Parinduri Murinanda Amalya Parinduri