Penerapan akuntansi pertanggungjawaban dalam mengevaluasi kinerja manajemen pada centratama nasional bank (cnb) Surabaya

Tjugito, Alexa Gabriella (2013) Penerapan akuntansi pertanggungjawaban dalam mengevaluasi kinerja manajemen pada centratama nasional bank (cnb) Surabaya. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Perkembangan bisnis semakin maju setiap tahunnya. Perusahaan didirikan dengan maksud untuk mencapai suatu untuk memperoleh keuntungan maksimal, pertumbuhan dalam jangka panjang, dan juga kelangsungan hidup perusahaan yang terjaga. Untuk itu, setiap perusahaan senantiasa berusaha meningkatkan efektivitas maupun efisiensi kerjanya. Perusahaan juga harus memahami perubahan lingkungan dan permasalahan-permasalahan yang terjadi baik yang berasal dari internal maupun eksternal perusahaan. Demi kelangsungan hidup perusahaan, maka sebaiknya perlu dilakukan pengendalian terhadap aktivitasaktivitas yang dilakukanoleh perusahaan. Penelitian ini bertujuan untuk menganalisis sistem akuntansi pertanggungjawaban pada Centratama Nasional Bank. Dengan adanya akuntansi pertanggungjawaban, pimpinan dapat mendelegasikan wewenang dan tanggung jawab ke tingkat pimpinan di bawahnya dengan lebih efisien tanpa memantau secara langsung seluruh kegiatan perusahaan, serta dapat mengukur kinerja tiaptiap departemen dalam perusahaan. Salah satu cara mengukur kinerja dalam penelitian ini adalah dengan laporan anggaran CNB, sehingga dengan adanya pengukuran anggaran tersebut, CNB mengetahui aspek mana yang perlu diperbaiki untuk menjadikan CNB perusahaan yang lebih baik / Business development is getting tougher every year . Every company was established to achieve a maximum profit , growth in the long term , and also the survival of the company is maintained . In order to accomplished those aspects, each company constantly trying to improve its effectiveness and efficiency . The company also must understand the changing environment and the problems that occur both from internal and external. For the sake of the survival of the company, activity control needs to be done. This study aims to analyze the accounting responsibility system at Centratama Nasional Bank (CNB). With the accounting responsibility system, leaders and managers can delegate authority and responsibility to the leadership level below it with a more efficient without directly monitor all activities of the company, as well as to measure the performance of each department in the company. One of the ways to measure company’s performance in this study is to analyze their budget report, so with that report , CNB knows which aspects are needed to be improved to make the company better for the future

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Tjugito, Alexa GabriellaNIM01220090008UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorWidianingsih, Luky PatriciaUNSPECIFIEDUNSPECIFIED
Thesis advisorSetiawan, EvelynUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: akuntansi pertanggungjawaban; kinerja manajemen; anggaran; accounting responsibility; management performance; budget
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 01 Nov 2022 04:18
Last Modified: 01 Nov 2022 04:18
URI: http://repository.uph.edu/id/eprint/50936

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