ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJEMEN PADA PT. ASDP INDONESIA FERRY (PERSERO) CABANG BAUBAU

Abstract

This research aims to find out how the application of responsibility accounting for management
performance at PT, ASDP Indonesia Ferry (Persero) Baubau Branch. The research method used is a
field study method that is a method of research directly on the object under study in order to get
primary data that is data that can be directly from informants at PT. ASDP Indonesia Ferry (Persero)
Baubau Branch. Technical analysis of the data used is qualitative and descriptive qualitative analysis.
The results showed that after analyzing the application of responsibility accounting for management
performance at PT. ASDP Indonesia Ferry (Persero) Baubau Branch, has been sufficient and useful
in supporting effectiveness to be considered for openness and transparency in disclosing cost
elements in the budget and strict policies regarding punishment to managers whose performance is
poor management performance but still need.