PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI SALAH SATU ALAT PENILAIN KINERJA MANAJER

Abstract

This research is meant to find out and to analyze the implementation of responsibility accounting effectively and
efficient in the performance research at PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya. The method uses
qualitative method. The result of this research found that the organization structure of the company shows clear
authority and responsibility. In the preparation of budget and an accountability report has not accountability.
Therefore the management have some difficulties to find out the performance of every manager of responsibility
center is efficient and inefficient. The responsibility statement has been done by comparing budget and
realization. In order to implement the responsibility accounting system of organization structure which already
exists in the company, responsibility code, account code, controllable and uncontrollable cost code are made. The
budget preparation has been conducted by involving all managers of responsibility centre and it is prepared by
using Bottom Up method. The result of performance evaluation has been done by comparing budget and
realization it has been found that the total of cost budget is Rp123,982,421,633, meanwhile the total of cost
realization is Rp107,843,419,465, so that the different of efficiency is Rp15,801,837,362. It can be concluded
from the discussion above that by implementing the responsibility accounting system, then, the manager of
company can conduct the performance evaluation of the manager of responsibility center can be used in the
decision making in the future.
Keywords: Responsibility Accounting, Controllable Cost and Uncontrollable Cost,
the Performance Assessment.