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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan
Nurul Permatasari, Rika
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Economics, Econometrics & Finance

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ANALYSIS OF RESPONSIBILITY ACCOUNTING PRACTICES AS A PERFORMANCE ASSESSMENT TOOL (Study at PT. SUR Kaltim) Nurul Permatasari, Rika; Masiyah, Masiyah Kholmi; Juanda, Ahmad Juanda
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7506

Abstract

Every company founded by one or a group of people basically aims to increase customer satisfaction. If customers are satisfied, then profit can be obtained automatically. To achieve this goal, management must make decisions quickly and accurately. This situation requires top management to delegate authority accompanied by a system of control, supervision and performance assessment of managers below. This can be achieved by implementing accounting accountability. At PT. SUR, the author has not seen the application of accounting accountability. Therefore, the author tries to discuss and interpret the data in the production section by comparing the realization of financing and budget deviations that are known to have occurred. Through accountability reports from the Outfitting Department, Construction Department and Production Support, management can measure the effectiveness and efficiency of production costs in the company. Thus, the company will not have difficulty in determining which costs from the many costs will affect decision making and improve the company's overall performance.) Keywords: Accountability Accounting, Implementation, Reporting, Management Accounting, Comparative Descriptiv
Co-Authors Juanda, Ahmad Juanda Masiyah, Masiyah Kholmi