Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya Pada Organisasi Mahasiswa
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Rahmayanti, Adhia Rezki Annisa
Subject
332 - FINANCIAL ECONOMICS
Datestamp
2024-06-20 01:46:42
Abstract :
Responsibility accounting is an accounting system in which managers are charged with the income and costs that are their responsibility and that are under their control. Managers are responsible for differences between budget and actual. Responsibility accounting is part of management accounting which aims to collect and report accounting information for each responsibility center. The aim of the research is to analyze the process of recording, measuring, reporting and analyzing financial and non-financial matters relating to the activities and responsibilities of internal Perbanas student organizations. The technique for determining informants in this research uses purposive sampling. Data analysis was processed using manual. The results of this research show that it strengthens the importance of applying the principles of responsible accounting in the financial management of intra-campus organizations to achieve sustainable and accountable goals. Through careful planning, action, control and evaluation stages, student organizations have succeeded in managing financial resources effectively and efficiently. Therefore, continuous efforts to maintain and improve these best practices are key to the sustainability and future success of intra-campus organizations. Keywords : Responsible Accounting, Student Organizations, Accountable, Financial Management
Responsibility accounting is an accounting system in which managers are charged with the income and costs that are their responsibility and that are under their control. Managers are responsible for differences between budget and actual. Responsibility accounting is part of management accounting which aims to collect and report accounting information for each responsibility center. The aim of the research is to analyze the process of recording, measuring, reporting and analyzing financial and non-financial matters relating to the activities and responsibilities of internal Perbanas student organizations. The technique for determining informants in this research uses purposive sampling. Data analysis was processed using manual. The results of this research show that it strengthens the importance of applying the principles of responsible accounting in the financial management of intra-campus organizations to achieve sustainable and accountable goals. Through careful planning, action, control and evaluation stages, student organizations have succeeded in managing financial resources effectively and efficiently. Therefore, continuous efforts to maintain and improve these best practices are key to the sustainability and future success of intra-campus organizations. Keywords : Responsible Accounting, Student Organizations, Accountable, Financial Management
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