PENERAPAN AKUNTANSI PERTANGGUNG JAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT NAGATA PACK

Trifani Cahnia Niken, Siti Maryam, Senja Nuansari, Lusiana Putri

Abstract


This research aims to determine the implementation of responsibility accounting and the efficiency of cost control applied at PT. Nagata Pack. This study uses a qualitative descriptive method. Meanwhile, data was collected using observation techniques, interviews with managers regarding the implementation of responsibility accounting, and documentation by collecting documents in the form of the company's financial reports. The results of this study indicate the implementation of responsibility accounting at PT. Nagata Pack has effectively applied responsibility accounting as a cost control tool. This can be seen in the company's separation of controllable and uncontrollable costs. The responsibility accounting has resulted in favourable variances in the cost responsibility report, which is the implementation of responsibility accounting at PT. Nagata Pack has also utilized costs efficiently due to several favourable variances between the budget and its realization.

Penelitian ini bertujuan untuk mengetahui penerapan dari akuntansi pertanggungjawaban dan efisiensi pengendalian biaya yang diterapkan pada PT. Nagata Pack. Penelitian ini menggunakan metode deskriptif kualitatif. Sedangkan pengumpulan data dilakukan dengan teknik observasi, wawancara dengan manager mengenai penerapan akuntansi pertanggungjawaban dan dokumentasi dengan mengumpulkan dokumen berupa laporan keuangan perusahaan. Hasil penelitian ini menunjukan bahwa penerapan akuntansi pertanggungjawaban pada PT. Nagata Pack sudah mengaplikasikan akuntansi pertanggungjawaban sebagai alat pengendalian biaya dengan baik, ini dapat dilihat perusahan sudah melakukan pemisahan biaya pengendalian yaitu biaya terkendali dan biaya tak terkendali, Hal ini mengakibatkan adanya penyimpangan keuntungan (favorable) pada laporan pertanggungjawaban biaya. Penerapan akuntansi pertanggungjawaban Pada PT. Nagata Pack juga sudah menggunakan biaya secara efisien dikarenakan terdapat beberapa hal penyimpangan yang menguntungkan antara anggaran dan realisasinya


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DOI: https://doi.org/10.56486/remittance.vol5no1.676

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