ANALISIS PENERAPAN AKUNTANSI PERTANGGUNG JAWABAN PUSAT LABA SEBAGAI ALAT UKUR PRESTASI MANAJER PADA PT. TELKOM DIVISI REGIONAL II JAKARTA

KAMALIYA, DINNA (2010) ANALISIS PENERAPAN AKUNTANSI PERTANGGUNG JAWABAN PUSAT LABA SEBAGAI ALAT UKUR PRESTASI MANAJER PADA PT. TELKOM DIVISI REGIONAL II JAKARTA. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is case study with the title “An Accounting Analysis of Profit Center Responsibility as Measurement tool of Manager Achievement in PT. Telkom Divisi Regional II Jakarta. The reason for it is that PT. Telekomunikasi Indonesia, Tbk (TELKOM) is the biggest information and telecommunication provider in Indonesia that also provides the most complete service and telecommunocation network. In the business expansion, PT. Telkom determines responsibility field into 7 regional division or business unit, in which every regional division is responsible to the whole business avtivity of PT. Telkom in each field. Divisi Regioanal II Jakarta is one of the profit center of PT. Telkom, since it has its own organizational structure that gives autonomy chance or decentralization until the managers of responsibility centers can act and be responsible with their own steps. Decentralization is an absolute requirement for implementation of accounting responsibility as the realization of responsibility centers. This study aims to watch the accounting application of responsibility with measuring process and the work performance of manager in profit responsibility canter PT. Telkom Divisi Regional II Jakarta. The result ot this study show that the organizational structure in PT. Telkom Divisi Regional II Jakarta has reflected accounting concept of responsibility to see the authorithy trends from the upper manager to the lowerones as well as the responsibility flow from the lower manager to the upperones. The process of arranging the calculation of PT. Telkom Divisi Regional II Jakarta uses bottom up method ang thr responsibility statement made for PT. Telkom Divisi Regional II Jakarta is simple, on time, consistent and used as one of the good assessment media for work performance by including percentage analysis between realization and calculation/estimation until the cause of deviation is discorerd. The work performance of profit center manager in PT. Telkom Divisi Regional II Jakarta from 2004 to 2006 is good because the profit ralization through those years is Rp 7,768 billion, Rp 10,064 billion ang Rp 13, 134 billion more than the calculation, that is Rp 7,237 billion, Rp 8,922 billion and Rp 11,490 billion. Based on the research, it is suggested to PT. Telkom Divisi Regional II Jakarta to create measurement for work performance that is not only based on the estimation and selling needs to decide the limit of variation and work performance measurement for every responsibility center in order that the measuring at the management work performance can be more objective and accurate. Then it can create incentive condition that motivate every manager and employee to work better and reach the achievement.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 09 May 2012 08:21
Last Modified: 09 May 2012 08:21
URI: http://eprints.umm.ac.id/id/eprint/4947

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