<![CDATA[ABSTRAK Akuntansi pertanggungjawaban memiliki peranan penting dalam membentuk keribadian karyawan sehingga diharapkan kinerjanya meningkat dan rasa tanggungjawabnya meningkat pula. Penelitian ini merupakan penelitian kualitatif yang menggunakan pendekatan fenomenologi. Penelitian ini bertujuan untuk mengetahui dan menganalisis akuntansi pertanggungjawaban dan kinerja karyawan telaah QS. Al-Ahzab 72. Lokasi penelitian berada di perusahaan Air Minum Tirta Mangkaluku Kota Palopo. Penelitian ini mengambil 4 orang yang dijadikan sebagai responden yang terdiri asisten manajer akuntansi, kepala SPI, asisten manajener personalia, operator sekretariat. Adapun metode pengumpulan data yaitu observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa makna akuntansi pertanggungjawaban telaah QS. Al-Ahzab:71 dari hasil wawancara dapat disimpulkan bahwa sistem akuntansi yang berlaku di perusahaan tersebut benar-benar mengikuti standar atau prosedur yang ada. Pertanggungjawabannya benar, itu dibuktikan pada bagian akuntansi tidak pernah melakukan manipulasi laporan keuangan atau melakukan fraud. Kemudian bagian SPI, yang melakukan pemeriksaan juga mengemukakan hal sama. Nilai amanah pada diri pegawai sangat dijaga dengan baik. Salah satu faktornya adalah karena pegawai selalu menghadirkan tuhan di dalam aktivitasnya. Pegawai meyakini bahwa tuhan selalu mengawasi kita dan semua kerjaan akan dipertanggungjawabkan kepadanya kelak. Kata Kunci: Akuntansi Pertanggungjawaban, kinerja karyawan, QS. Al-Ahzab 72 ABSTRACT Responsibility accounting has an important role in shaping the personality of employees so that it is expected that their performance will increase and their sense of responsibility will also increase. This research is a qualitative research using a phenomenological approach. This study aims to identify and analyze the accountability accounting and performance of the QS review employees. Al-Ahzab 72. The research location is at the Tirta Mangkaluku Drinking Water Company, Palopo City. This research was conducted from July to September 2021. This research took 4 people who were used as respondents consisting of accounting assistant managers, heads of SPI, assistant personnel managers, secretariat operators. The data collection methods are observation, interviews and documentation. The results of the research show that the meaning of responsibility accounting is examined by QS. Al-Ahzab: 71 from the interview results it can be concluded that the accounting system that applies in the company really follows the existing standards or procedures. The accountability is true, it is proven in the accounting department that it has never manipulated financial reports or committed fraud. Then the SPI section, which carried out the inspection, also stated the same thing. The value of trust in employees is very well maintained. One of the factors is because employees always present God in their activities. Employees believe that God is always watching over us and all work will be accountable to him later. Keywords: accountability accounting, employe performance, Qs. Al-Ahzab 72]]>
