ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM PENGENDALIAN BIAYA (STUDI KASUS UNIT BRIKET PT.BUKIT ASAM,TBK TANJUNG ENIM)

FITRIALI, FADHLAN and Abukosim, Abukosim and Relasari, Relasari (2022) ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM PENGENDALIAN BIAYA (STUDI KASUS UNIT BRIKET PT.BUKIT ASAM,TBK TANJUNG ENIM). Undergraduate thesis, Sriwijaya University.

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Abstract

The company was created with specific m objectives, both short-term and long-term. In general, businesses are focused on making a profit, with plans and strategies as the foundation for attaining these objectives, as well as good management. The purpose of this study is to examine the use of responsibility accounting in cost control at PT.Bukit Asam, Tb Tanjung Enim's briquette business. The interview, observation, and documentation methods were utilized to obtain data for this study. Primary data, in the form of interviews, and secondary data, in the form of data gathered from PT. Bukit Asam, Tbk briquette's unit, were employed. The results of this study show that the applied occountability accounting has failed to meet one of the prerequisites for using accountability accounting as an indicator, namely the separation of controllable and uncontrollable expenditures in the produced budget.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Akuntansi Pertanggungjawaban, Pengendalian Biaya
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Fadhlan Fitriali
Date Deposited:	09 Aug 2022 02:14
Last Modified:	09 Aug 2022 02:14
URI:	http://repository.unsri.ac.id/id/eprint/76750

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