Penerapan Sistem Akuntansi Pertanggungjawaban Sebagai Alat Penilai Kinerja Pusat Biaya Pada PT Telekomunikasi Indonesia, Tbk Divisi Regional I Sumatera
| Main Author: | Sitepu, Adriyanto |
|---|---|
| Other Authors: | Maksum, Azhar |
| Format: | Student Papers |
| Bahasa: | ind |
| Subjects: | |
| Online Access: |
http://repository.usu.ac.id/handle/123456789/27917 |
Daftar Isi:
- The growth and development of business world nowadays require the company to be visioner in anticipating for some possibilities effecting the survival and development of organizations. For the purpose, the responsibility accounting system should be adopted in organization to support the achievement of goals and to help the management to take the policy of organization in the future. The objective of this research is to know the description of responsibility accounting system application in PT Telekomunikasi Indonesia, Tbk. Divisi Regional I Sumatera it’s role as appraising instrument for performance of cost center. In this writing, descriptive method is used. The type of data used was primary and secondary data. The technique of data collection used was documentation technique and interview. The method of data analysis used was descriptive method by collecting, processing, and describing object of research based on actual facts as they are. The result of research indicated that, responsibility accounting system adopted in organization has indicated it’s role as appraising instrument for performance of cost center through budget and reporting. The monthly, quarterly and annual responsibility reports have been sufficient to be used to evaluate the performance of cost center and thus manager of cost center. Accounting system of accountability as instrument in appraising the performance of cost center in organization has been practiced appropriately, it is evident by preparation of budget involving all parties, classification of account code, reporting of accountability, the application of computerized system and delegation of authority and clear responsibility.
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