Implementation of Responsibility Accounting with Budget as a Cost Control Tool at PT. Varia Usaha Fabrikasi

Authors

  • Eva Nur Diana Universitas Muhammadiyah Gresik
  • Anwar Hariyono Universitas Muhammadiyah Gresik

DOI:

https://doi.org/10.30587/ivrj.v3i1.6861

Keywords:

responsibility accounting, budgeting, cost control, case studies, labor services companies

Abstract

This study explores the application of responsibility accounting with budgets as a cost control tool at PT. Varia Usaha Fabrikasi. As a labor service provider company, PT. Varia Usaha Fabrikasi has a strategic role in supporting Indonesia's economic growth. By describing conditions before and after the Covid-19 pandemic, this study identifies economic growth opportunities and company demands to take advantage of the technological era 4.0. The literature review presents the concept of responsibility accounting, characteristics, requirements, and the role of budget as a cost control tool. A conceptual framework was conceived as a theoretical foundation for the study. Previous research noted that the implementation of budget accounting accountability at PT. HearLIFE Indonesia still needs improvement. The research method used is qualitative with a case study approach at PT. Varia Usaha Fabrikasi. Data is obtained from interviews, observations and analysis of company documents. The results of data analysis show that PT. Varia Usaha Fabrikasi has met the requirements of liability accounting, including a clear organizational structure, cost segregation, classification of account codes, and cost reporting systems. The budgeting process at PT. Varia Usaha Fabrikasi involves the participation of each department, and its implementation includes effective monitoring and control. Analysis of cost variance in 2020-2022 shows both favorable and unfavorable results, gives a comprehensive picture of budget realization. This research contributes to the understanding of responsibility accounting practices and the application of budgets as a cost control tool in the context of labor service provider companies. These findings are expected to provide insight into similar companies and researchers in the field of management accounting.

References

Alvin Baharudin Vanani, D. S. (2021). Determinasi Resesi Ekonomi Indonesia di Masa Pandemi Covid-19. Journal of Monetary Economics, 90(2), 125–141. https://doi.org/10.1016/j.jmoneco.2017.07.003
Asril, W. P., Asmeri, R., & Sunreni. (2019). Fakultas Ekonomi Universitas Ekasakti Padang Jalan Veteran Dalam No . 26 B Padang ( 25113 ) Indonesia. Penerapan Akuntansi Pertanggungjawaban Dengan Anggaran Sebagai Alat Pengendalian Biaya Pada Pt. Gunung Naga Mas Padang, 1(26), 1–15.
Azizah, N. (2021). Pengaruh Akuntansi Pertanggungjawaban terhadap Kinerja Manajerial pada Perusahaan Daerah Air Minum Kabupaten Bantaeng. Retrieved from https://123dok.com/document/zgw48pr2-pengaruh-akuntansi-pertanggungjawaban-kinerja-manajerial-perusahaan-kabupaten-bantaeng.html
Dr. Umar Sidiq, M.Ag Dr. Moh. Miftachul Choiri, M. (2019). Metode Penelitian Kualitatif di Bidang Pendidikan. Journal of Chemical Information and Modeling (Vol. 53). Retrieved from http://repository.iainponorogo.ac.id/484/1/METODE PENELITIAN KUALITATIF DI BIDANG PENDIDIKAN.pdf
Handayani, T. (2022). Modul Anggaran. Konsep Dasar Penganggaran Perusahaan.
Harlinda, E. (2023). Application Of Responsibility Accounting Budget As Cost Control On PT . Selamat Samudra Grup Bengkulu City Penerapan Akuntansi Pertanggungjawaban Anggaran Sebagai Pengendalian Biaya Pada PT . Selamat Samudra Grup Kota Bengkulu How to Cite :, 4(4), 1105–1112.
Indonesia, K. P. R. (2023). Perkembangan Produk Domestik Bruto Indonesia Triwulan II 2023.
Lumeno, A. F., Pontoh, W., Gerungai, N. Y. T., Gerungai, N. Y. T., Lumeno, A. F., Pontoh, W., & Gerungai, N. Y. T. (2023). Analisis Penerapan Akuntansi Pertanggungjawaban dalam Penilaian Kinerja pada PT. PELNI (Persero) Cabang Tolitoli, 11(3), 62–70. https://doi.org/https://doi.org/10.35794/emba.v11i3.49133
Prasetyo, D. A., & Makhdis, M. I. (2023). Analisis Pengendalian Biaya Pembangunan Gedung Prodi Konstruksi Bangunan Politeknik TEDC Bandung. Jurnal Ilmiah TEDC, 17(2), 165–173. Retrieved from http://www.ejournal.poltektedc.ac.id/index.php/tedc/article/view/698
Purwanto, A., Kurnia Hadi, Y., Zaenal Abidin, R., Febri Prabowo, R., & Julyanto, O. (2020). Exploring Impect of Occupational Health and Safety Iso 45001 Implementation on Employee Performance: Evidence From Indonesian Industries. Journal of Critical Reviews, 7(15), 2007–2015. https://doi.org/10.31838/jcr.07.15.267
Ulfa Zahra, Junawan, & Rahima Br. Purba. (2022). An Application of Responsibility Accounting With the Budget As A Cost Control Tool at PT. Hearlife Indonesia. Britain International of Humanities and Social Sciences (BIoHS) Journal, 4(3), 515–521. https://doi.org/10.33258/biohs.v4i3.780
World Health Organization. (2021). Critical Preparedness, Readiness and Response Actions for COVID-19: Interim Guidance. World Health Organization. WHO Global Site, 2(27 May 2021), 1–3. Retrieved from https://www.who.int/publications-detail/critical-preparedness-readiness-and-response-actions-for-covid-19%0Ahttps://www.who.int/publications/i/item/critical-preparedness-readiness-and-response-actions-for-covid-19%0Ahttps://www.who.int/en/

Downloads

Published

2023-12-27

How to Cite

Diana, E. N., & Hariyono, A. (2023). Implementation of Responsibility Accounting with Budget as a Cost Control Tool at PT. Varia Usaha Fabrikasi. Indonesian Vocational Research Journal, 3(1), 11–20. https://doi.org/10.30587/ivrj.v3i1.6861

Issue

Section

Articles

Similar Articles

1 2 > >> 

You may also start an advanced similarity search for this article.