Penerapan Akuntansi Pertanggungjawaban pada Pusat Biaya (Studi Kasus pada PT Alam Anugrah Sejati) - UDiNus Repository
DAFTAR ISI
Halaman Judul ................................................................................................................. i
Halaman Persetujuan Usulan Skripsi ............................................................................... ii
Halaman Pernyataan Keaslian Skripsi ............................................................................iii
Halaman Pengesahan Skripsi .......................................................................................... iv
Pengesahan Kelulusan Ujian Skripsi................................................................................ v
Motto dan Persembahan ................................................................................................. vi
Abstraksi....................................................................................................................... vii
Abstract ....................................................................................................................... viii
Kata Pengantar ............................................................................................................... ix
Daftar Isi ....................................................................................................................... xii
Daftar Tabel ................................................................................................................. xiv
Daftar Gambar .............................................................................................................. xv
Daftar Lampiran........................................................................................................... xvi
Bab I Pendahuluan ....................................................................................................... 1
1.1 Latar Belakang .............................................................................................. 1
1.2 Rumusan Masalah ......................................................................................... 8
1.3 Tujuan Penelitian .......................................................................................... 8
1.4 Manfaat Penelitian ........................................................................................ 9
1.5 Sistematika Penelitian ................................................................................... 9
Bab II Tinjauan Pustaka .............................................................................................. 11
2.1 Landasan Teori ........................................................................................... 11
2.1.1 Hubungan Teori Agensi dengan Akuntansi Pertanggungjawaban ........ 12
2.1.2 Akuntansi Biaya ................................................................................. 12
2.1.3 Akuntansi Manajemen ........................................................................ 13
2.1.4 Akuntansi Pertanggungjawaban .......................................................... 13
2.1.5 Syarat Penerapan Akuntansi Pertanggungjawaban .............................. 15
2.1.6 Pusat Pertanggungjawaban ................................................................. 15
2.1.7 Pusat Biaya ........................................................................................ 16
2.1.8 Pusat Pendapatan................................................................................ 17
2.1.9 Pusat Laba.......................................................................................... 17
2.1.10 Pusat Investasi .................................................................................. 18
2.1.11 Biaya ................................................................................................ 18
2.1.12 Cara Penggolongan Biaya ................................................................. 19
2.1.13 Deskripsi Anggaran .......................................................................... 19
2.1.14 Anggaran, Perencanaan, Pengendalian .............................................. 24
2.1.15 Manfaat Anggaran ............................................................................ 25
2.1.16 Pengendalian Biaya Melalui Responsibility Accounting ................... 25
2.1.17 Biaya Terkendali dan Biaya Tidak Terkendali................................... 26
2.1.18 Laporan Pertanggungjawaban ........................................................... 26
2.1.19 Penilaian Kinerja .............................................................................. 28
2.1.20 Metode-metode Penilaian Kinerja ..................................................... 29
2.1.21 Struktur Organisasi ........................................................................... 32
2.2 Penelitian Terdahulu ................................................................................... 35
2.3 Kerangka Penelitian .................................................................................... 37
Bab III Metode Penelitian ............................................................................................ 38
3.1 Variabel Penelitian dan Deskripsi Penelitian ............................................... 38
3.2 Objek Penelitian.......................................................................................... 39
3.3 Jenis dan Sumber Data ................................................................................ 39
3.4 Metode Penelitian Data ................................................................................ 40
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3.5 Metode Analisis ........................................................................................... 41
3.6 Metode Kualitatif ......................................................................................... 41
Bab IV Hasil Penelitian dan Pembahasan ..................................................................... 43
4.1 Sejarah Perusahaan ...................................................................................... 43
4.2 Struktur Organisasi ...................................................................................... 44
4.3 Visi dan Misi Perusahaan ............................................................................. 45
4.3.1 Visi Perusahaan ............................................................................................... 45
4.3.2 Misi Perusahaan ................................................................................. 45
4.4 Maksud dan Tujuan ..................................................................................... 46
4.5 Susunan Pengurus ........................................................................................ 46
4.6 Produk dan Harga ........................................................................................ 46
4.7 Hasil Penelitian dan Pembahasan ................................................................. 46
4.7.1 Struktur Organisasi ............................................................................ 46
4.7.2 Penyusunan Anggaran Biaya pada PT Alam Anugrah Sejati .............. 51
4.7.3 Kebijakan PT Alam Anugrah Sejati yang Berhubungan dengan Biaya51
4.7.4 Biaya Terkendali dan Biaya Tidak Terkendali ................................... 52
4.7.5 Proses Pertanggungjawaban dan Kinerja Pusat Biaya PT Alam
Anugrah Sejati ................................................................................. 54
4.7.6 Akuntansi Pertanggungjawaban ......................................................... 55
4.7.8 Laporan Pertanggungjawaban ............................................................ 55
4.7.9 Klasifikasi dan Kode Rekening .......................................................... 60
4.7.10 Pengukuran Kinerja ......................................................................... 61
Bab V Penutup ............................................................................................................ 64
5.1 Kesimpulan................................................................................................. 64
5.2 Saran .......................................................................................................... 65
Daftar Pustaka............................................................................................................... 66
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Halaman Judul ................................................................................................................. i
Halaman Persetujuan Usulan Skripsi ............................................................................... ii
Halaman Pernyataan Keaslian Skripsi ............................................................................iii
Halaman Pengesahan Skripsi .......................................................................................... iv
Pengesahan Kelulusan Ujian Skripsi................................................................................ v
Motto dan Persembahan ................................................................................................. vi
Abstraksi....................................................................................................................... vii
Abstract ....................................................................................................................... viii
Kata Pengantar ............................................................................................................... ix
Daftar Isi ....................................................................................................................... xii
Daftar Tabel ................................................................................................................. xiv
Daftar Gambar .............................................................................................................. xv
Daftar Lampiran........................................................................................................... xvi
Bab I Pendahuluan ....................................................................................................... 1
1.1 Latar Belakang .............................................................................................. 1
1.2 Rumusan Masalah ......................................................................................... 8
1.3 Tujuan Penelitian .......................................................................................... 8
1.4 Manfaat Penelitian ........................................................................................ 9
1.5 Sistematika Penelitian ................................................................................... 9
Bab II Tinjauan Pustaka .............................................................................................. 11
2.1 Landasan Teori ........................................................................................... 11
2.1.1 Hubungan Teori Agensi dengan Akuntansi Pertanggungjawaban ........ 12
2.1.2 Akuntansi Biaya ................................................................................. 12
2.1.3 Akuntansi Manajemen ........................................................................ 13
2.1.4 Akuntansi Pertanggungjawaban .......................................................... 13
2.1.5 Syarat Penerapan Akuntansi Pertanggungjawaban .............................. 15
2.1.6 Pusat Pertanggungjawaban ................................................................. 15
2.1.7 Pusat Biaya ........................................................................................ 16
2.1.8 Pusat Pendapatan................................................................................ 17
2.1.9 Pusat Laba.......................................................................................... 17
2.1.10 Pusat Investasi .................................................................................. 18
2.1.11 Biaya ................................................................................................ 18
2.1.12 Cara Penggolongan Biaya ................................................................. 19
2.1.13 Deskripsi Anggaran .......................................................................... 19
2.1.14 Anggaran, Perencanaan, Pengendalian .............................................. 24
2.1.15 Manfaat Anggaran ............................................................................ 25
2.1.16 Pengendalian Biaya Melalui Responsibility Accounting ................... 25
2.1.17 Biaya Terkendali dan Biaya Tidak Terkendali................................... 26
2.1.18 Laporan Pertanggungjawaban ........................................................... 26
2.1.19 Penilaian Kinerja .............................................................................. 28
2.1.20 Metode-metode Penilaian Kinerja ..................................................... 29
2.1.21 Struktur Organisasi ........................................................................... 32
2.2 Penelitian Terdahulu ................................................................................... 35
2.3 Kerangka Penelitian .................................................................................... 37
Bab III Metode Penelitian ............................................................................................ 38
3.1 Variabel Penelitian dan Deskripsi Penelitian ............................................... 38
3.2 Objek Penelitian.......................................................................................... 39
3.3 Jenis dan Sumber Data ................................................................................ 39
3.4 Metode Penelitian Data ................................................................................ 40
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3.5 Metode Analisis ........................................................................................... 41
3.6 Metode Kualitatif ......................................................................................... 41
Bab IV Hasil Penelitian dan Pembahasan ..................................................................... 43
4.1 Sejarah Perusahaan ...................................................................................... 43
4.2 Struktur Organisasi ...................................................................................... 44
4.3 Visi dan Misi Perusahaan ............................................................................. 45
4.3.1 Visi Perusahaan ............................................................................................... 45
4.3.2 Misi Perusahaan ................................................................................. 45
4.4 Maksud dan Tujuan ..................................................................................... 46
4.5 Susunan Pengurus ........................................................................................ 46
4.6 Produk dan Harga ........................................................................................ 46
4.7 Hasil Penelitian dan Pembahasan ................................................................. 46
4.7.1 Struktur Organisasi ............................................................................ 46
4.7.2 Penyusunan Anggaran Biaya pada PT Alam Anugrah Sejati .............. 51
4.7.3 Kebijakan PT Alam Anugrah Sejati yang Berhubungan dengan Biaya51
4.7.4 Biaya Terkendali dan Biaya Tidak Terkendali ................................... 52
4.7.5 Proses Pertanggungjawaban dan Kinerja Pusat Biaya PT Alam
Anugrah Sejati ................................................................................. 54
4.7.6 Akuntansi Pertanggungjawaban ......................................................... 55
4.7.8 Laporan Pertanggungjawaban ............................................................ 55
4.7.9 Klasifikasi dan Kode Rekening .......................................................... 60
4.7.10 Pengukuran Kinerja ......................................................................... 61
Bab V Penutup ............................................................................................................ 64
5.1 Kesimpulan................................................................................................. 64
5.2 Saran .......................................................................................................... 65
Daftar Pustaka............................................................................................................... 66
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