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All Journal Manajemen Bisnis dan Keuangan Korporat
Gracia, Hana
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Economics, Econometrics & Finance Social Sciences

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Journal : Manajemen Bisnis dan Keuangan Korporat

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Analisis implementasi akuntansi pertanggungjawaban sebagai alat penilaian kinerja pusat biaya pada Perusahaan Daerah Air Minum (PDAM) Wanua Wenang Manado Gracia, Hana; Budiarso, Novi Swandari; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.407

Abstract

Responsibility accounting is a system used to evaluate managerial performance in cost centers based on accountability for costs and revenues. This study analyzes the implementation of responsibility accounting in assessing cost center performance at PDAM Wanua Wenang Manado using a descriptive method, with data collected through interviews, observations, and documentation. The results show that the system has been implemented fairly well, though improvements are needed in classifying controllable and uncontrollable costs. Accountability reporting is conducted through budget-to-actual comparisons, revealing several significant budget variances.
Co-Authors Novi Swandari Budiarso Sherly Pinatik