PERANAN AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT PENDAPATAN PADA PT. BINA PUTRA MANDIRI MALANG

Abstract

The objective of this research is to know how responsibility accounting system applied to assess revenue center manager performance at PT. Bina Putra Mandiri Malang. The research method that used to analyse the data were descriptive method, two kinds of data being used were primary and secondary data, the analysis method that used were interview and documentation method, and also the location and research schedule was at PT. Bina Putra Mandiri Malang. The result of this research show that PT Bina Putra Mandiri Malang has applied responsibility accounting. Beside that, the company also has applied a reward and punishment as follow-up assessment of revenue center manager. While if it is seen from its the organization chart, company has specified delegation of authority and responsibility to each organizational interior but have not yet enough either. This thing seen from there is still a manager having double duty and responsibility that is branch head PT. Bina Putra Mandiri Malang which at the same time doubles as sales manager.