Penerapan Akuntansi Pertanggungjawaban (Responsibility Accounting) Sebagai Alat Pengendalian Manajemen(Studi Kasus pada PT Telekomunikasi Indonesia Tbk. Kandatel Malang)

Aisyah, Lutfiana Sultanika (2009) Penerapan Akuntansi Pertanggungjawaban (Responsibility Accounting) Sebagai Alat Pengendalian Manajemen(Studi Kasus pada PT Telekomunikasi Indonesia Tbk. Kandatel Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is a case study in life telecommunication Corporation PT. Telekomunikasi Indonesia Tbk, Kandatel Malang ” Application of Accountability Accounting as an Instrument of Management Controlling”. (Lutfiana S.A, Dra. Endang Dwi,W, M. Si, Ak, Dra.Sri Wibawani, W A, M. Si, Ak) The aim of the study is to know about the application of accountability accounting as an instrument of manajement controlling in life Telecomunication Corporation of PT. Telekomunikasi Indonesia Branch of Malang. Beside it is to analyze whether the accountability accounting as a management controlling had been precisely based on the theory that concerns to the conditions of the firm and how about the theories can solve the problems existing in the firm. The analysis is done by comparing to the basic concept that is requirement to form and retain accountability accounting, that is: organization structure that states clearly about authority and accountability of each management level, Cost Budgeting that is arranged for each of manajement level, cost accounting system that is to be concerned to organization structure, cost reporting system to the management who was accountability. While if it is related to the management controlling so it is also analyzed to the process of management controlling in the firm. From the analysis it shows that the firm has not been fully in applying the concept of the basic of accountability accounting and has not been able to do the process of management controlling precisely. This matter could be seen in: Account code that does not show separation of controlled cost and uncontrolled cost, organization structure of cost that has not been suited to organization structure, operation of the firm in controlling of expenses and revenues centrally, budgeting that is done just in once in a year. Based on the conclusion above, the writer can imply that is better for the PT. Telecomunication Corporation of PT. Telekomunikasi Indonesia Tbk, Branch of Malang in attempting for management controlling, applying the concept of basic requirement of accountability accounting well and doing management controlling precisely so that the firm can retain or increase to the profit.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anwar Jasin
Date Deposited: 22 Mar 2012 14:27
Last Modified: 22 Mar 2012 14:27
URI: http://eprints.umm.ac.id/id/eprint/1045

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