Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Benefit : Journal of Bussiness, Economics, and Finance
Sartika, Sindy
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisa Penerapan Akuntansi Pertanggung Jawaban Dalam Menilai Kinerja Pusat Biaya (Studi Kasus Pada Penjualan Fashion Big Indoka Batik) Purwanti, Purwanti; Laila, Alfi Zahra; Kamila, Alika Shafa Eka; Rahmadan, Larasati Ayundani; Oktaviani, Lutfiah; Putri, Maryuti Azzahra; Salim, Muhammad; Fitriani, Oki; Bahrudin, Salwa Nabillah; Sartika, Sindy
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1319

Abstract

The purpose of this study was to determine the application of Indoka Batik's accountability principles as an instrument for assessing cost center performance. The research method used was a qualitative case study approach. Data collection techniques included observation, interviews, and document management to obtain valid and relevant data. The results showed that the implementation of accountability obligations at Indoka Batik was successful. This was illustrated by a clear organizational structure, a planned budget preparation process, appropriate cost classification, and a transparent cost reporting system. These four aspects are indicators that accountability is used as a basis for performance assessment and management decisions. Accountability accounting emphasizes the responsibility of each unit within the organization and manages activities and resources under control. Furthermore, this principle also provides financial performance measures as the primary instrument for assessing the effectiveness and efficiency of administrative task implementation. However, this study also revealed operational inefficiencies, as measured by a 5°C budget deviation during the 2020-2023 period. This statement has indicated the importance of assessing and improving budgeting and management processes for future cost management.
Co-Authors Bahrudin, Salwa Nabillah Fitriani, Oki Kamila, Alika Shafa Eka Laila, Alfi Zahra Oktaviani, Lutfiah PURWANTI PURWANTI Putri, Maryuti Azzahra Rahmadan, Larasati Ayundani Salim, Muhammad