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All Journal Bata Ilyas Journal of Accounting
Nurdjanna Fadjrin Uluputty
Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
Social Sciences

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Pengendalian Biaya dengan Akuntansi Pertanggungjawaban pada PT Bosowa Berlian Motor Nurdjanna Fadjrin Uluputty; Ulfa Rabiyah; Tri Haryanti Poetriasi
Bata Ilyas Journal of Accounting Vol 2, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.148 KB) | DOI: 10.37531/bijak.v2i2.1560

Abstract

Tujuan penulis melaksanakan penelitian ini adalah untuk mengetahui apakah pelaksanaan akuntansi pertanggungjawaban sebagai alat pengendalian biaya telah berjalan dengan baik sesuai syarat akuntansi pertanggungjawaban. Penelitian ini menggunakan pendekatan kuantitatif. Sumber data yang digunakan adalah data sekunder yaitu data laporan perusahaan. Metode analisis dari penelitian ini adalah dengan membandingkan penerapan akuntansi pertanggungjawaban pada perusahaan dengan pemahaman teori yang dimiliki oleh penulis. Hasil penelitian ini dapat disimpulkan bahwa PT. Bosowa Berlian Motor belum menerapkan akuntansi pertanggungjawaban dengan cukup baik, dimana terdapat beberapa syarat dan karakteristik yang belum terpenuhi. PT. Bosowa Berlian Motor pun belum merealisasikan pengendalian biaya dengan baik, dilihat dari analisa penyimpangan biaya yang belum diterapkan.The author's purpose of carrying out this research is to find out whether the implementation of responsibility accounting as a cost control tool has been running well according to the requirements of responsibility accounting. This study uses a quantitative approach. The data source used is secondary data, namely company report data. The analytical method of this research is to compare the application of responsibility accounting in companies with the author's theoretical understanding. The results of this study can be concluded that PT. Bosowa Berlian Motor has not implemented responsibility accounting well enough, where there are several requirements and characteristics that have not been met. PT. Bosowa Berlian Motor has not yet realized cost control properly, seen from the analysis of cost deviations that have not been implemented.
Penerapan Activity Based Costing Pada Tarif Jasa Rumah Sakit (Studi Pada RSUD Kabupaten Bantaeng) Nurdjanna Fadjrin Uluputty; Dewita Dewita
Bata Ilyas Journal of Accounting Vol 2, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1095.838 KB) | DOI: 10.37531/bijak.v2i1.1027

Abstract

The purpose of this research is to find out that the activity-based costing system has been implemented in RSUD Prof.Dr.H.M. Anwar Makkatutu, Bantaeng Regency. The data used is descriptive qualitative data analysis, namely data obtained from observations, document analysis, field notes on research subjects. The research results can be seen by using a system activity based on a cost system that is suitable for implementation because the calculation of the cost rate is carried out by tracing the resource-consuming activities of inpatient. Activities that consume resources in the care of RSUD Prof.Dr.H.M. Anwar Makkatutu, namely patient care activities, and patient service activities.
Co-Authors Dewita Dewita Tri Haryanti Poetriasi Ulfa Rabiyah