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All Journal Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Ratih Dwitama Wardani
Universitas 45 Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peranan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya pada PT. Aperindo Prima Mandiri di Surabaya Ratih Dwitama Wardani; Wiratna Wiratna; Sutini Sutini
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 2 (2026): Juni : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i2.7737

Abstract

This study aims to determine the role of accountability accounting as a cost control tool in PT. Aperindo Prima Mandiri in Surabaya. The research method used is qualitative, which allows researchers to understand phenomena in depth through descriptive studies. The main problem in this study is that the preparation of budgeting as a long-term work plan that covers all parts of the company has not been implemented. The results of the study show that the accountability accounting applied has not functioned optimally as a cost control tool. This can be seen from the absence of a separation of controlled and uncontrolled costs, so that the cost accountability report has the potential to experience irregularities. This condition can reduce the effectiveness of cost control and hinder the achievement of company goals. This study emphasizes the importance of implementing accountability accounting consistently, including comprehensive budgeting and cost separation according to control categories. Thus, accountability accounting can play a role as a managerial instrument that supports efficiency, transparency, and accountability in the management of company costs.
Co-Authors Sutini Sutini Wiratna Wiratna