Wulandari, Sinta (2017) ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM MENILAI KINERJA MANAJER PUSAT BIAYA PADA PDAM TIRTAWENING KOTA BANDUNG. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Tujuan dari penelitian ini adalah untuk menganalisis akuntansi pertanggungjawaban dalam menilai kinerja manajer pusat biaya pada PDAM Tirtawening Kota Bandung. Analisis tersebut dikaji dari syarat-syarat akuntansi pertanggungjawaban. Penilaian kinerja diukur dari perbandingan anggaran dan realisasi biaya. Metode penelitian yang digunakan yaitu metode deskriptif analisis. Data diperoleh dari telaah dokumentasi. Hasil penelitian menunjukkan bahwa dilihat dari kelima syarat akuntansi pertanggungjawaban yaitu struktur organisasi, anggaran, penggolongan biaya, sistem akuntansi dan sistem pelaporan biaya sudah diterapkan oleh PDAM Tirtawening Kota Bandung.
Dalam penilaian kinerjanya pun yaitu dari perbandingan anggaran dan realisasi biaya pada tahun 2015-2016 dapat dikatakan baik. Hal tersebut dilihat dari persentase ketercapaian anggaran untuk membiayai kegiatan perusahaan selama dua tahun terakhir berada diatas 70%.
Kata Kunci: Akuntansi Pertanggungjawaban, Penilaian Kinerja, Pusat Biaya;---
The purpose of this study is to analyze the accountability in assessing the performance of cost center managers at PDAM Tirtawening Kota Bandung. The analysis is examined from the accounting requirements of accountability. Performance appraisal is measured from budget comparison and cost realization. The research method used is descriptive analysis method. The data were obtained from the documentation study. The results showed that seen from the five accounting responsibility requirements are organizational structure, budget, cost classification, accounting system and cost reporting system already implemented by PDAM Tirtawening Kota Bandung.
In the assessment of its performance is the comparison of budget and cost realization in 2015-2016 can be said to be good. This is seen from the percentage of budget achievement to finance the company's activities over the past two years is above 70%.
Keywords: Responsibility Accounting, Assessment Performance, Cost Center
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No. Panggil : S PEA WUL a-2017; Pembimbing : I. Heni Mulyani, II. M. Arief Ramdhany; NIM. 1305362. |
| Uncontrolled Keywords: | Akuntansi Pertanggungjawaban, Penilaian Kinerja, Pusat Biaya, Responsibility Accounting, Assessment Performance, Cost Center |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Mrs Dian Arya |
| Date Deposited: | 16 Aug 2018 08:34 |
| Last Modified: | 16 Aug 2018 08:34 |
| URI: | http://repository.upi.edu/id/eprint/30801 |
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