Analisis Penerapan Akuntansi Pertanggungjawaban dalam Penilaian Kinerja Manajer pada PT Primer Koperasi Karyawan Krakatau Steel

Dian Novitasari; Mochamad Fahru Komarudin

doi:10.30640/inisiatif.v5i3.7095

Authors

Dian Novitasari Universitas Bina Bangsa
Mochamad Fahru Komarudin Universitas Bina Bangsa

DOI:

https://doi.org/10.30640/inisiatif.v5i3.7095

Keywords:

Agency Theory, Consumer Cooperatives, Controllable Costs, Performance Appraisal, Responsibility Accounting

Abstract

This study aims to evaluate the implementation of responsibility accounting as a management control instrument and basis for managerial performance assessment at PT Koperasi Karyawan Krakatau Steel. Based on Contingency Theory and Agency Theory, large-scale organizations require separation of authority and fair budget allocation. The research method used is a qualitative descriptive case study approach. Data collection was conducted through in-depth interviews with business unit administrators and managers, as well as documentation of company budget reports. Data analysis techniques used an interactive model, while data validity was tested via source and technique triangulation. The results of the study indicate significant gaps in the existing system. Although the cooperative has divided its divisions into responsibility centers (savings and loans, retail, lodging, and logistics), budget realization reports have not implemented the controllability principle. Internal reports still mix controllable costs with uncontrollable costs allocated to the head office. As a result, the unit manager's net profit achievement indicator is biased and less objective. This study recommends restructuring internal reporting using a segmented reporting format based on Segment Margin to ensure fair performance assessment and achieve alignment with overall organizational goals.

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