AkMen JURNAL ILMIAH
Vol 15 No 1 (2018): AkMen JURNAL ILMIAH

PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT GARUDA INDONESIA MAKASSAR (PERSERO)Tbk. BRANCH OFFICE MAKASSAR

Ibrahim Ibrahim (DPK STIEM Bongaya)



Article Info

Publish Date
31 Mar 2018

Abstract

The purpose of this study is to determine whether the application of responsibility accounting has been implemented as a means of management control of PT. Garuda Indonesia (Persero) Tbk. Branch Office Makassar. While the method of analysis used in this study is a method of Comparatative Descriptive Approach is to explain and execute comparison of data from the results of two or more studies with different treatment. The results of the research conducted are in the form of data analysis and tables. The results of research with analytical methods implied for accounting accountability in order to run well. accounting liability At PT. Garuda Indonesia (Pesero) Tbk. Branch Office Makassar has a very important role in management control that is to motivate managers in each division, while accounting information is part of the company needed to determine the attitude or purpose of central management budget and realization. Manager activity is also directly monitored from the accounting information created, in this case the accountability report.

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Journal Info

Abbrev

akmen

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan ...