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All Journal Indonesian Journal of Advanced Research (IJAR)
David Saerang
Unknown Affiliation
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media

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Evaluation of the Application of Accountability Accounting at the Cost Center in the Regional Area of Drinking Water Ake Mayora City of Tidore Islands Wahyuni; David Saerang; Syermi Mintalangi
Indonesian Journal of Advanced Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i3.8502

Abstract

Implementation of responsibility accounting is a system to see the responsibilities of each organizational unit based on accountability reports. The aim of this research is to evaluate the implementation of responsibility accounting at the cost center at Perumda Air Minum Ake Mayora, Tidore Islands City. The analytical method used in this research is a qualitative method with a descriptive approach using data from interviews and documentation. The results of this research show that in the implementation of responsibility accounting there are still elements that are not appropriate, namely the classification of controlled and uncontrolled costs has not been made, budget preparation has not been separated according to each section and there is no separation of controlled and uncontrolled costs.
Co-Authors Syermi Mintalangi WAHYUNI