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All Journal Untag Business and Accounting Review
Sari, Anjela Yuliantika Kumala
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Evaluation of the Implementation of Function-Based Responsibility Accounting Sari, Anjela Yuliantika Kumala; Parju, Parju; Wibowo, Agung; Muchayatin, Muchayatin
Untag Business and Accounting Review Vol 3, No 2 (2024): October 2024
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v3i2.5526

Abstract

Implementation of Function-Based Responsibility Accounting is a system used to determine the level of responsibility carried out by managers and employees in controlling production costs. This study aims to determine the implementation of function-based responsibility accounting for determining burdens, measuring performance, evaluating, and knowing the awards given by the company to employees. This study is located at PT.TIMW Bawen Unggaran. The method used in this study is descriptive qualitative by collecting data through interviews with managers and heads of production along with documentation of related documents. The analysis techniques used are data reduction, data presentation, and conclusion. The results obtained that the implementation of function-based responsibility accounting at PT.TIMW in determining burdens, measuring performance, evaluating and awards is good, but needs to be improved so that its performance is optimal.
Co-Authors Agung Wibowo Muchayatin, Muchayatin Parju, Parju