Analisis implementasi akuntansi pertanggungjawaban sebagai alat penilaian kinerja pusat biaya pada Perusahaan Daerah Air Minum (PDAM) Wanua Wenang Manado

Authors

  • Hana Gracia Sam Ratulangi University
  • Novi Swandari Budiarso Sam Ratulangi University
  • Sherly Pinatik Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.407

Keywords:

responsibility accounting, performance assessment, cost center

Abstract

Responsibility accounting is a system used to evaluate managerial performance in cost centers based on accountability for costs and revenues. This study analyzes the implementation of responsibility accounting in assessing cost center performance at PDAM Wanua Wenang Manado using a descriptive method, with data collected through interviews, observations, and documentation. The results show that the system has been implemented fairly well, though improvements are needed in classifying controllable and uncontrollable costs. Accountability reporting is conducted through budget-to-actual comparisons, revealing several significant budget variances.

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References

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Published

2025-11-09

How to Cite

Gracia, H., Budiarso, N. S., & Pinatik, S. (2025). Analisis implementasi akuntansi pertanggungjawaban sebagai alat penilaian kinerja pusat biaya pada Perusahaan Daerah Air Minum (PDAM) Wanua Wenang Manado. Manajemen Bisnis Dan Keuangan Korporat, 3(2), 604–620. https://doi.org/10.58784/mbkk.407

Issue

Vol. 3 No. 2 (2025)

Section

Articles

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Copyright (c) 2025 Hana Gracia, Novi Swandari Budiarso, Sherly Pinatik

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