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Kab. bangka,
Kepulauan bangka belitung
INDONESIA
Journal of Accountancy FE UBB
Published by Universitas Bangka Belitung
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 12 Documents
 1   2 
Evaluasi Akuntansi Pertanggungjawaban Terhadap Efektivitas dan Efisiensi Pengendalian Manajemen (Studi Kasus pada Satuan Kerja Pengembangan Kinerja Pengelollan Air Minum Bangka Belitung Dinas Pekerjaan Umum Provinsi Kepulauan Bangka Belitung) Nining Anggraini; Karmawan Karmawan
Journal of Accountancy Vol 1 No 1 (2013): Journal of Accountancy
Publisher : Jurusan Akuntansi, Fakultas Ekonomi, Universitas Bangka Belitung

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Abstract

The purpose of this study was to investigate and evaluate the concept of responsibility accounting which was applied in achieving effectiveness and efficiency of management control in the Satuan Kerja Pengembangan Kinerja Pengelolaan Air Minum Bangka Belitung. The research method used was descriptive method with qualitative literature study techniques and case studies. Analytical method used was comparing the theories held by the data obtained from case studies. From the research, Satuan Kerja Pengembangan Kinerja Pengelolaan Air Minum Bangka Belitung had used the accounting system of accountability and pplied consistently to achieve the effectiveness and efficiency of management control. It could be seen from the statement of responsibility accounting which was quite good to show increase of realization of the budget and on time job completion.
Pengukuran Kinerja Billing System menggunakan COBIT Framework dan Computer Assist Audit Technique (CAAT) Pada Grand Mutiara Hotel Pangkalpinang Riani Riani; Darus Altin
Journal of Accountancy Vol 1 No 1 (2013): Journal of Accountancy
Publisher : Jurusan Akuntansi, Fakultas Ekonomi, Universitas Bangka Belitung

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Abstract

The use in information technology aims to get precision and accuracy in recording all sales activities so that eventually led to a financial statement which is expected to provide information that is free of errors. To avoid errors in the present information matters played an important role is the management of data. Management off good data in addition to avoid errors as well reduce the risk of data loss, such as damage, error or theft of the parties which is not desired. This research aims to determine the extent to wich performance of the billing system in Grand Mutiara Hotel, particularly in the management of the data with the COBIT framework approach and find out whether the accounting data processing based on testing Computer already accurately assists Audit Techniques (CAAT). Draft research is descritive by approach case study. The kind of data used are qualitative. Objects in this research is Grand Mutiara Hotel Pangkalpinang. Data obtained from internal resources, namely related parties, with billing system. Data is obtained by way of spreading a questionnaire, conduct an interview and observation directly. The research results showed that perrformance of the billing system in Grand Mutiara Hotel, particularly in the managemen of data (DS11) with the COBIT framework approach based on the value of maturity (maturity level) provides present performance results (as is) at the level of repeatable, as for the expected performance (to be) is an optimized level. While the accounting data proccesing based on testing Computer assists the Audit techniques-CAAT (Commputer assist Audit Techniques- TABK) isun accurate

Page 2 of 2 | Total Record : 12

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