EFEKTIFITAS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM HUBUNGANNYA DENGAN PENILAIAN KINERJA MANAGER PUSAT PENDAPATAN PADA PT PUPUK SRIWIDJAJA PALEMBANG

NOVITA M. S., METHA and Dewi, Kencana and Tjandrakirana DP, Rina (2012) EFEKTIFITAS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM HUBUNGANNYA DENGAN PENILAIAN KINERJA MANAGER PUSAT PENDAPATAN PADA PT PUPUK SRIWIDJAJA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research are to analyze the implementation of responsibility accounting in assessing the performance of manager of revenue center at PT Pupuk Sriwidjaja Palembang and to determine the reward or punishment based on the evaluation performance assessment of manager of revenue center. Research finding has shown that during the period of years 2008 - 2010, the performance of revenue center, marketing department, was decreasing. It can be shown from the declining comparison of sales value, although the performance assessment of the company has increased each year generally. Moreover, since 2009 PT Pupuk Sriwidjaja Palembang begin to sell the organic fertilizer, but the realization of the sales always under the budget. This happened because the sales realization on the previous period was not used as the prediction for budget on the next period so that the sales realization smaller than the budget. Overall, the effectiveness of responsibility accounting is running good while it still requiring few changes, especially in the provision of punishment. Provision of reward has been give good impact as motivation to improve performance, but the provision o punishment is less strict for get the significant impact. To improve the performance of manager of revenue center, PT Pupuk Sriwidjaja Palembang may use the previous sales realization as the prediction of the budget on the next perioid to obtain the favorable value.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	kinerja pusat pendapatan, realisasi, anggaran
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	09 Apr 2020 04:10
Last Modified:	09 Apr 2020 04:10
URI:	http://repository.unsri.ac.id/id/eprint/28862

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