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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)
Novianto Noegroho
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Semarang
Economics, Econometrics & Finance

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Implementasi Akuntansi Pertanggungjawaban sebagai Pengendalian Biaya di Perusahaan Jasa Ketenagalistrikan di Jawa Tengah Ani Setyowati; Guruh Mulia Widayat; Novianto Noegroho
JEMAP Vol 6, No 2: Oktober 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i2.10917

Abstract

This research aims to explore responsibility accounting as a tool used to control financial results in companies. Cost control as an element of accountability accounting is believed to be an important strategy in holding leaders accountable for their performance in the company. The focus of the research was carried out at service companies operating in the electricity sector. The findings show that service companies as companies that prioritize customer satisfaction still need control in the field of financing to increase profitability as an accountability for the performance of managers in the company
Co-Authors Ani Setyowati Guruh Mulia Widayat