AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN MANAJEMEN TERHADAP PENILAIAN PRESTASI KERJA

Abstract

This research is meant to find out how far the companies have implemented responsibility accounting effectively
in accordance with its functionas the cost control and achievement assessment instrument. The object of the
researchis service companies which are engaged in the field ofsalting i.e. PTGaram(Persero) Surabaya.The
qualitative method is applied by the researcher in this research which is written by the researcher in order
torevealpresumption, answeror temporary solution. When it is reviewed from the organizational structure
which is ownedby PTGaram(Persero) Surabaya, PTGaram(Persero) Surabayahas implemented responsibility
accountingsystem; itcan beseen from the organizational structure that hasresponsibility centers. The
reportingsystemis usedtoassess the work achievement which is done by making comparison betweenbudget and
its realization. In the preparation of the budget, the company has been running quite well by involving
responsibility centers. The results of the reporting which are used as the achievement assessment can be stated
has not efficient yet. This can be seen from the final calculation by making the comparison between the budget
and its realization. It has been found that the total realization of PT Garam in 2011 is Rp 10,074,614,983 and
its budget is Rp 14,002,663,389 with a difference of Rp 3,928,048,406 (71.94%) of the specified budget.
Keywords: Responsibility Accounting, Controllable Cost, and Uncontrollable Cost, Work Achievement
Assessment