Daftar Isi: ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PADA ASURANSI JIWA BERSAMA (AJB) BUMIPUTERA 1912 CABANG MALANG CELAKET

Daftar Isi:

This research is a case study on AJB Bumiputera 1912 Branch Malang Celaket on accountability reports in 2011 and 2012. This research titled "APPLICATION OF ACCOUNTING ANALYSIS OF LIABILITY AS A PERFORMANCE ASSESSMENT TOOL IN LIFE INSURANCE JOINT (AJB) Bumiputera 1912 CELAKET BRANCHES POOR". The purpose of this study is to investigate the application of responsibility accounting which has been run by AJB Bumiputera 1912 Celaket Branch Malang, to analyze the efficiency and effectiveness the application of accounting responsibility on AJB Bumiputera 1912 Branch Malang Celaket. Results of this study demonstrate the accountability of accounting adopted by the Joint Life Insurance (AJB) Branch Malang Celaket Bumiputera 1912, this organizational structure has divided the working parts from the centers of responsibility. The company only makes the realization of accountability in the form of reports and annual budgets. In the budgeting process, the company has included the participation of the managers part. In addition, the company also implemented a reward and punishment. Performance cost center managers are less efficient because in 2012 nearly all components of cost deviations are not profitable, while the performance of the center managers and investment income less effective because all components of investment income and any deviation is not profitable, ROI has decreased.