IMPLEMENTASI AKUNTANSI PERTANGGNGJAWABAN SEBAGAI PENILAIAN EFEKTIFITAS DAN EFISIENSI KINERJA MANAJEMEN

Abstract

Accounting responsibility is one of the instruments to appraise the management performance to ensure
the actual result, whether it is in line with the result that has been planned as the internal control of the
company. This research is meant to analyze the implementation and the role of the accounting responsibility can
run effective and efficient in appraising the management performance at CV Ihsan Malang. Descriptive
qualitative method which is used in this research is to identify and to analyze based on the existing theory and
the actual phenomena from the result of the research in the field. The result of this research shows that the
implementation of accounting responsibility at CV Ihsan Malang has not been running well yet because the
information that has been obtained is inadequate and less support in which the company has not carried out cost
classification and account coding yet. A company can be stated efficient if the entire cost budget statement is
larger than the real cost. Meanwhile, the management has not met the characteristics and the elements of
accounting responsibility completely yet so the appraisal of the performance effectiveness and efficiency cannot
be implemented maximally.
Keywords: Accounting Responsibility, Account Coding, Management Performance.