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All Journal JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Akuntansi dan Keuangan Accounting Student Series on Emerging Trends
Fitriaman
Universitas Halu Oleo
Religion Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT PENDAPATAN PADA PT POS INDONESIA (PERSERO) CABANG RAHA  Dewi Rizki; Ishak Awaluddin; Fitriaman
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.20

Abstract

This study aims to analyze the application of responsibility accounting in revenue center performance assessment at PT. Pos Indonesia Raha Branch. The research method used was descriptive qualitative, through data collection in the form of interviews, observation, and documentation. The results show that the implementation of responsibility accounting has been running quite well through a clear organizational structure, division of authority, and accountability reports. However, revenue realization in 2023 only reached 27.48% and in 2024 decreased to only 26.94% of the set target due to internal factors such as suboptimal marketing strategies, technological limitations, and external competition from digital courier services. Therefore, the responsibility accounting system at PT. Pos Indonesia's Raha Branch needs improvement through realistic budget planning, strict oversight, and more effective operational strategies.
Co-Authors Ainur Rizki Andi Basru Wawo Andri jofano Arjuanna Ishak Dewi Rizki Hasbudin Hasbudin Husin Ika Maya Sari Ishak Awaluddin La Ode Anto Muhammad Syahrul Mubarak Muntu Abdullah Roki Agus Sahrina Ramadhani Siska Syamsir Nur Wa Ode Foniarsih Wahyu Dwi Sukma Waode Aswati