Penerapan akuntansi pertanggungjawaban sebagai alat evaluasi kinerja manajer pusat biaya pada PT. Royal Coconut Gorontalo

Authors

  • Melvin Gabrielton Timothy Sam Ratulangi University
  • Natalia Y. Telly Gerungai Sam Ratulangi University
  • Sherly Pinatik Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.354

Keywords:

responsibility accounting, performance evaluation, cost center management, budgeting

Abstract

Responsibility accounting is a system developed in alignment with the characteristics and activities of a company to ensure that each organizational unit can be held accountable for its performance. This study aims to analyze the implementation of responsibility accounting as a tool for evaluating the performance of cost center managers at PT Royal Coconut Gorontalo. A qualitative descriptive research method was employed. Data were collected through interviews and documentation. The findings indicate that the implementation of responsibility accounting at PT Royal Coconut Gorontalo remains suboptimal. Responsibility reports still aggregate various types of costs into a single account without clear classification. Moreover, the budgeting process is not participatory, leading to discrepancies between the predetermined budget and actual operational conditions in the field.

Downloads

Download data is not yet available.

References

Aulia, T. Z., Alamsyah, S., Nurhayati, E., Yahawi, S. H., Martika, L. D., Puspasari, O. R., Safitri, A., Rarawahyuni, I., Indarto, S. L., Suhendar, D., Mispiyanti., Nurhayati, N., Purnama, D., Hamzah, A., Rohmatun, Y., Sari, W., Nurfatimah, S. N., Soleiman, E. C., Azifah, N., Syarifudin, S., Karyani, E., Nuraeni, E., & Srikalimah. (2021). Konsep dan implementasi akuntansi comprehensive. Insania. https://rama.uniku.ac.id/id/eprint/93/1/Konsep%20dan%20Implementasi.pdf

Budiarso, N. S., & Pontoh, W. (2025). Metode riset kuantitatif dalam ilmu sosial. Yayasan Widyantara Nawasena Raharja. https://www.ywnr.org/Katalog/METODE-RISET-KUANTITATIF-DALAM-ILMU-SOSIAL

Halim, A., Supomo, B., & Kusufi, M. S. (2012). Akuntansi manajemen (akuntansi manajerial). BPFE Yogyakarta.

Hariadi, B. (2002). Akuntansi manajemen suatu sudut pandang, Edisi pertama. BPFE Yogyakarta.

Kieso, D. E., Weygandt, J. J., & Warfield T. D. (2020). Intermediate accounting: IFRS Edition. John Wiley & Sons, Inc.

Mowen, M. M., Hansen, D. R., & Heitger, D. L. (2018). Managerial accounting: The cornerstone of business decision making, 7th Edition. Cengage Learning.

Mulyadi. (2018). Akuntansi biaya, Edisi ke-5. UPP STIM YKPN.

Murhaban, & Adnan. (2020). Sistem pengendalian manajemen. Sefa Bumi Persada. https://repository.unimal.ac.id/6166

Nopiyani, P. E., Budiasih, Y., Sintha, L., Ersafdi, I. R., Trisnawati, N. L. D. E., Mudmainna, Muliyani, A., Sarra, H. D., Indriana, I., Kusumawati, R., Yusniar, M. W., & Fajarsari, I. M. (2022). Akuntansi manajemen. Widina Bhakti Persada. https://digilib.uki.ac.id/index.php?p=fstream-pdf&fid=62&bid=34311

Rudianto. (2012). Pengantar akuntansi: Konsep & teknik penyusunan laporan keuangan. Erlangga.

Samryn, L. M. (2015). Akuntansi manajemen: Informasi biaya untuk mengendalikan aktivitas operasi & investasi. Kencana Prenada Media Group.

Siregar, B., Suripto, B., Hapsoro, D., Lo, E. W., Herowati, E., Kusumasari, L., & Nurofik. (2013). Akuntansi biaya, Edisi ke-2. Salemba Empat.

Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif dan R dan D. Alfabeta.

Warren, C. S., Reeve, J. M., & Duchac, J. E. (2018). Accounting, 27th Edition. Cengage Learning.

Widodo, S. (1995). Teori akuntansi. Universitas Atma Jaya.

Yaniawati, R. & Indrawan, R. (2024). Metodologi penelitian: Konsep, teknik, dan aplikasi. PT. Refika Aditama.

Downloads

Published

2025-08-06

How to Cite

Timothy, M. G., Gerungai, N. Y. T., & Pinatik, S. (2025). Penerapan akuntansi pertanggungjawaban sebagai alat evaluasi kinerja manajer pusat biaya pada PT. Royal Coconut Gorontalo. Manajemen Bisnis Dan Keuangan Korporat, 3(2), 395–404. https://doi.org/10.58784/mbkk.354

Issue

Vol. 3 No. 2 (2025)

Section

Articles

License

Copyright (c) 2025 Melvin Gabrielton Timothy, Natalia Y. Telly Gerungai, Sherly Pinatik

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Under this license then authors free to:

  • Share - copy and redistribute the material in any medium or format.
  • Adapt - remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.