Analisis Pengaruh Penerapan Akuntansi Pertanggungjawaban Terhadap Kinerja Manajer Pusat Laba di Warung Paskal Bandung
Abstract: The purpose of the
research is to improve the performance of managerstake the right decisions
either in an order of goods, knowing the condition of thegoods, and stock of
goods. Accounting is one of the concepts of managementaccounting and accounting
systems are linked and tailored to the centers ofaccountability that exist
within the organization. The term of this accounting willlead to the accounting
process that reported up to how good the responsibilitycenter managers can
manage the work directly under his control and which he isresponsible or a
system that measures and action plans of each responsibilitycenter. In carrying
out these studies the authors obtained information from field research
(interviews and distributed questionnaires) after it is examined with the
concepts that are based on theory (Research Library) thus obtained primary data
and secondary data. After getting the data the authors make the scale of
measurement and testing such as test validity, test reliability, and the
authors analyze whether the accounting liability or no significant influence on
the Paskal Stall, it can be input to public satisfaction Paskal so shoppers can
keep maintained and even increased profits.
Keywords: Accounting
for Accountability, Structure,
Decision Making, and Performance
Manager
Penulis: Se Tin , Taufik
Hidayat
Kode Jurnal: jpakuntansidd120151