PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT EVALUASI KINERJA PT. GUNUNG SELAMAT LESTARI LABUHAN BATU SELATAN

Abstract

This study aims to determine the application of accountability accounting and how far the effect on management
performance as an evaluation tool at PT. Gunung Selamat Lestari Labuhan Batu Selatan in 2017 and 2018. The research
method used in this study consisted of the location of the research that was used as the place for this research was at PT.
Gunung Selamat Lestari, which is located on the Cross-Sumatra Road Village, Tolan Week. The types and sources of data
used in this study are secondary data. Secondary data used are budget and realization in 2017 and 2018. The research
variables used in this study are independent variables and dependent variables, namely accountability accounting and
management performance evaluation. Data collection methods used in this study are library methods and field methods.
While the data analysis method used in this study is using descriptive methods. Based on the discussion and analysis of
data, it can be concluded that PT. Gunung Selamat Lestari has implemented accountability accounting but not fully. The
application of accountability accounting in the preparation of budgets that have involved all parts, and the preparation of a
clearly visible organizational structure. Reporting on budget realization in the company is an accountability and an evaluation
material for the manager who compiles the realization report on the costs he manages, the realization report contains the
budget, realization, and deviation of each element.