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All Journal Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Mahasiswa Manajemen dan Akuntansi
Ratih Dwitama Wardani
Universitas 45 Surabaya
Humanities 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.
Peranan Akuntansi Pertanggungjawaban sebagai Alat Pengendalian Biaya pada PT. Aperindo Prima Mandiri di Surabaya Ratih Dwitama Wardani; Wiratna Wiratna
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v5i2.8145

Abstract

This study aims to determine the role of responsibility accounting as a cost control tool at PT. Aperindo Prima Mandiri in Surabaya. This study employs a qualitative method, as this approach enables the researcher to understand and analyze in depth the phenomena related to the implementation of responsibility accounting within the company. Data were collected through observation, interviews, and documentation related to the cost control system and responsibility reporting of the company. The problem identified in this study is that the company has not optimally implemented budget preparation as a long-term work plan covering each department or responsibility center. This condition causes the planning and cost control processes to be less effective. The results show that the implementation of responsibility accounting at PT. Aperindo Prima Mandiri has not been able to properly fulfill its function as a cost control tool. This can be seen from the absence of a clear separation between controllable and uncontrollable costs for each department. In addition, budgets and responsibility reports have not been fully utilized as a basis for performance evaluation. This condition has the potential to cause discrepancies in cost responsibility reports and hinder the effectiveness of the company's cost control. Therefore, improvements are needed in the implementation of responsibility accounting, particularly in budget preparation, cost classification, and responsibility reporting, to support more effective cost control.
Co-Authors Sutini Sutini Wiratna Wiratna