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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan E-Jurnal Akuntansi
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
Accounting Conservatism in Family Businesses: An Ethnographic Study of Guanxi in Samarinda Shipping Company Nurul Permatasari, Rika; Juanda, Ahmad; Rumijati, Aniek
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p11

Abstract

This study aims to analyze how accounting conservatism is practiced in a Chinese family-owned shipping company in Samarinda, Indonesia, by exploring the influence of guanxi culture through an ethnographic approach. Guanxi, representing trust, loyalty, reciprocal obligations, and interpersonal harmony, shapes financial decision-making, reporting behavior, and risk assessment in business. The findings suggest that conservatism is not simply an accounting choice, but rather a cultural mechanism to maintain relationship harmony, minimize future uncertainty, and preserve family wealth. This study contributes to the behavioral and cultural accounting literature by demonstrating that accounting practices are embedded in local cultural logic and that family businesses rely on conservative reporting to ensure economic and relationship stability.
Co-Authors Ahmad Juanda Aniek Rumijati Juanda, Ahmad Juanda Masiyah, Masiyah Kholmi