Untag Business and Accounting Review
Vol 3, No 2 (2024): October 2024

Evaluation of the Implementation of Function-Based Responsibility Accounting

Sari, Anjela Yuliantika Kumala (Unknown)
Parju, Parju (Unknown)
Wibowo, Agung (Unknown)
Muchayatin, Muchayatin (Unknown)



Article Info

Publish Date
15 Nov 2024

Abstract

Implementation of Function-Based Responsibility Accounting is a system used to determine the level of responsibility carried out by managers and employees in controlling production costs. This study aims to determine the implementation of function-based responsibility accounting for determining burdens, measuring performance, evaluating, and knowing the awards given by the company to employees. This study is located at PT.TIMW Bawen Unggaran. The method used in this study is descriptive qualitative by collecting data through interviews with managers and heads of production along with documentation of related documents. The analysis techniques used are data reduction, data presentation, and conclusion. The results obtained that the implementation of function-based responsibility accounting at PT.TIMW in determining burdens, measuring performance, evaluating and awards is good, but needs to be improved so that its performance is optimal.

Copyrights © 2024






Journal Info

Abbrev

UBAR

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

UNTAG Business and Accounting Review, an electronic international journal, provides a forum for publishing original research articles, review articles from contributors, and novel technology news related to management, accounting, and economics. This journal encompasses original research articles, ...