Penerapan Responsibility Accounting pada Perguruan Tinggi Swasta
DOI:
https://doi.org/10.32493/JABI.v5i3.y2022.p255-265Keywords:
Akuntansi ManajemenAbstract
Penelitian ini bertujuan untuk mengidentifikasi dan melihat kinerja dari setiap bagian atau departemen (responsilibity center) pada sebuah perguruan tinggi dengan menggunakan pendekatan akuntansi pertanggungjawaban (resposibility accounting). Objek penelitian adalah responsibility center yang ada di Politeknik Caltex Riau terutama cost center. Metode penelitian menggunakan metode desktriptif dari data anggaran dan aktual disetiap pusat pertanggungjawaban termasuk juga mempertimbangkan uncontrollable costs dari departement lainnya sebagai bahan analisis. Data cost center Sarana dan Prasaranan dijadikan sebagai contoh kasus yang dibahas karena memiliki anggaran yang signifikan besar dibandingkan cost center lainnya. Hasil penelitian ini menunjukkan apakah anggaran yang diserap tersebut semuanya adalah biaya yang dapat dikontrol (conrollable) oleh cost center tersebut atau biaya yang dipengaruhi lebih banyak oleh bagian lain (uncontrollable). Serta realisasi anggaran yang unfavorable dapat dipastikan apakah menjadi tanggung jawab sepenuhnya atau dipengaruhi bagian lain dalam sebuah responsibility center.
References
Atu, Osaretin Kingsley, Omimi-Ejoor, Ogbeide Endurance, Agbo Innocent Sunny, and Clement E Ozele. 2014. 16 Dipl.Ph.D In View) Lecturer Responsibility Accounting: An Overview. www.iosrjournals.org.
Biswas, Tanmay. 2017. “Responsibility Accounting: A Review of Related Literature.†International Journal of Multidiciplinary Reseach and Development 4(8): 202–6. https://www.researchgate.net/publication/339302404.
Fowzia, Rehana. 2011. 7 International Review of Business Research Papers Use of Responsibility Accounting and Measure the Satisfaction Levels of Service Organizations in Bangladesh.
Garg, Shilpa. 2016. “Responsibility Accounting Practices In India.†International Conference on Multidisciplinary Research & Practice 3(1): 373–78. http://www.articlesbase.com/accounting-articles/the-theory-of-responsibility.
Horngren, Charles T. et al. 2010. 25 Issues in Accounting Education Cost Accounting: A Managerial Emphasis,.
KarasioÄŸlu, Fehmi, and Ibrahim Emre Gokturk. SESSION 6A: Finance II The Applicability of Responsibility Accounting System within the Scope of Increasing Efficiency in Hospital Bussinesses in Turkey.
Kinney, Michael R, and Cecily A Raiborn. 2011. Cost Accounting- Foundations and Evolutions. Mason OH: South Western Cengage Learning.
Lapsley, Irvine. 1994. “Responsibility Accounting Revived-Market Reforms and Budgetary Control in Health Care.†Management Accounting Research 5: 337–52.
Mojgan, Safa. 2012. “Examining the Role of Responsibility Accounting in Organizational Structure.†Academic & Scholarly Research Journal 4(5). www.aasrc.org/aasrj.
Nguyen, Ngoc Tien. 2020. “Factors Affecting Responsibility Accounting at Public Universities: Evidence from Vietnam.†Journal of Asian Finance, Economics and Business 7(4): 275–86.
Nguyen, Thieu Manh. 2021. “The Impact of Responsible Accounting on Organizational Performance: A Case Study of Pharmaceutical Enterprises in Vietnam.†Journal of Asian Finance, Economics and Business 8(3): 1065–71.
Tran, Thinh. 2021. “Factors Affecting an Application of Responsibility Center Accounting in Vietnamese Enterprises.†Journal of Asian Finance 8(7): 491–99. https://www.researchgate.net/publication/358769633.
Tran Trung Tuan. 2017. “Application Responsibility Accounting to Sustainable Development in Vietnam Manufacturers: An Empirical Study.†Economics World 5(6): 573–83.
Wahdan, Mohamed Ali, and Mohamed Ashraf Emam. 2017. “The Impact of Supply Chain Management on Financial Performance and Responsibility Accounting Agribusiness Case from Egypt.†Accounting and Finance Research 6(2): 136.
Walther, Larry M; Skousen, Christopher J. 2009. Public Budgeting & Finance Budgeting and Decision Making Process.
Weygandt, Jerry J;Kimmel, Paul D; Kieso, Donald E. 2012. John Wiley & Sons Accounting Principles. 10th ed.
Xiong, Jihua. 2019. “Analysis on the Education Cost Accounting System of Higher Vocational Colleges under the New Accounting System of Higher Vocational Colleges.†International Conference on Education Technology, Management and Humanities Science: 956–60.
Zhang, Aiyun, and Susu Liu. 2020. “A Case Study of an Innovation of Responsibility Accounting At an E-Commerce Company.†Academic Journal of Humanities & Social Sciences 3(6): 102–10.
Zhang, Yan, and Yulin Xia. 2017. “The Preliminary Study Of The New Responsibility Accounting.†In 2nd International Conference on Education, Sports, Arts and Management Engineering, , 444–48.
Zimnicki, Tomasz. 2017. “Responsibility Accounting Inspiration For Segment Reporting.†Copernican Journal of Finance & Accounting 5(2): 219.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Tobi Arfan
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)
