Penerapan Akuntansi Pertanggungjawaban dengan Anggaran sebagai Pengendalian Biaya Dinas Perhubungan, Komunikasi dan Informatika Provinsi Jawa Tengah - UDiNus Repository
DAFTAR ISI
JUDUL………………………………………………………………………………...i
PERSETUJUAN SKRIPSI…………………………………………………………...ii
PERNYATAAN KEASLIAN SKRIPSI…………………………………………….iii
PENGESAHAN SKRIPSI…………………………………………………………...iv
PENGESAHAN KELULUSAN UJIAN SKRIPSI…………………………………..v
ABSTRAK…………………………………………………………………………...vi
ABSTRACT………………………………………………………………………...vii
KATA PENGANTAR……………………………………………………………..viii
DAFTAR ISI………………………………………………………………………….x
DAFTAR TABEL ..................................................................................................... xiii
DAFTAR GAMBAR ................................................................................................ xiv
BAB I PENDAHULUAN ............................................................................................ 1
1.1 Latar Belakang ....................................................................................................... 1
1.2 Rumusan Masalah .................................................................................................. 6
1.3 Tujuan Penelitian ................................................................................................... 6
1.4 Manfaat Penelitian ................................................................................................. 6
1.5 Sistematika Penulisan ............................................................................................ 7
BAB II TINJAUAN PUSTAKA ................................................................................. 8
2.1.Landasan Teori ....................................................................................................... 8
2.1.1 Akuntansi Manajemen ................................................................................. 8
2.1.2 Akuntansi Pertanggungjawaban .................................................................. 9
2.1.2 Akuntansi Pertanggungjawaban .......................................................................... 9
2.1.3 Syarat – Syarat Penerapan Akuntansi Pertanggungjawaban ....................... 9
2.1.4 Pusat Pertanggungjawaban ........................................................................ 10
2.1.5 Pengertian Akuntansi pertanggungjawaban Pusat Biaya ........................... 11
2.1.6 Pengertian Biaya Terkendali Dan Biaya Tidak Terkendali ....................... 12
2.1.7 Pengertian Anggaran .................................................................................. 12
2.1.8 Pengertian Anggaran Berbasis Kinerja ...................................................... 13
2.1.9 Manfaat Penerapan Anggaran Berbasis Kinerja ........................................ 15
2.1.10 Pengertian Penilaian kinerja .................................................................... 16
2.2. Penelitian Terdahulu ........................................................................................... 16
2.3. Kerangka Konseptual .......................................................................................... 18
BAB III METODE PENELITIAN ............................................................................ 20
3.1 Objek Penelitian ................................................................................................... 20
3.2 Prosedur Penelitian .............................................................................................. 20
3.3 Jenis dan Sumber Data .................................................................................. 22
3.4 Metode Kualitatif .......................................................................................... 22
3.5 Teknik Pengumpulan Data ............................................................................ 24
3.6 Metode Analisis ............................................................................................ 24
BAB IV HASIL DAN PEMBAHASAN ................................................................... 26
4.1 Sejarah Objek Penelitian ...................................................................................... 26
4.2 Struktur Organisasi .............................................................................................. 28
4.3 Visi Dan Misi ..................................................................................................... 30
4.3.1 Visi ............................................................................................................. 30
4.3.2 Misi ............................................................................................................ 31
4.4 Tujuan Dinas Perhubungan Komunikasi dan Informasi Provinsi Jawa Tengah . 31
4.5 Analisis Data dan Pembahasan ........................................................................... 32
4.5.1 Struktur Organisasi .................................................................................... 33
4.5.2 Penyusunan Anggaran ............................................................................... 39
4.5.3 Penggolongan Biaya .................................................................................. 41
4.5.4 Klasifikasi dan Kode Rekening ................................................................. 44
4.5.5 Laporan Pertanggungjawaban .................................................................... 46
4.5.6 Penilaian Kinerja ........................................................................................ 63
BAB V PENUTUP .................................................................................................... 64
5.1 Kesimpulan ......................................................................................................... 65
5.2 Saran ................................................................................................................... 66
DAFTAR PUSTAKA
LAMPIRAN
JUDUL………………………………………………………………………………...i
PERSETUJUAN SKRIPSI…………………………………………………………...ii
PERNYATAAN KEASLIAN SKRIPSI…………………………………………….iii
PENGESAHAN SKRIPSI…………………………………………………………...iv
PENGESAHAN KELULUSAN UJIAN SKRIPSI…………………………………..v
ABSTRAK…………………………………………………………………………...vi
ABSTRACT………………………………………………………………………...vii
KATA PENGANTAR……………………………………………………………..viii
DAFTAR ISI………………………………………………………………………….x
DAFTAR TABEL ..................................................................................................... xiii
DAFTAR GAMBAR ................................................................................................ xiv
BAB I PENDAHULUAN ............................................................................................ 1
1.1 Latar Belakang ....................................................................................................... 1
1.2 Rumusan Masalah .................................................................................................. 6
1.3 Tujuan Penelitian ................................................................................................... 6
1.4 Manfaat Penelitian ................................................................................................. 6
1.5 Sistematika Penulisan ............................................................................................ 7
BAB II TINJAUAN PUSTAKA ................................................................................. 8
2.1.Landasan Teori ....................................................................................................... 8
2.1.1 Akuntansi Manajemen ................................................................................. 8
2.1.2 Akuntansi Pertanggungjawaban .................................................................. 9
2.1.2 Akuntansi Pertanggungjawaban .......................................................................... 9
2.1.3 Syarat – Syarat Penerapan Akuntansi Pertanggungjawaban ....................... 9
2.1.4 Pusat Pertanggungjawaban ........................................................................ 10
2.1.5 Pengertian Akuntansi pertanggungjawaban Pusat Biaya ........................... 11
2.1.6 Pengertian Biaya Terkendali Dan Biaya Tidak Terkendali ....................... 12
2.1.7 Pengertian Anggaran .................................................................................. 12
2.1.8 Pengertian Anggaran Berbasis Kinerja ...................................................... 13
2.1.9 Manfaat Penerapan Anggaran Berbasis Kinerja ........................................ 15
2.1.10 Pengertian Penilaian kinerja .................................................................... 16
2.2. Penelitian Terdahulu ........................................................................................... 16
2.3. Kerangka Konseptual .......................................................................................... 18
BAB III METODE PENELITIAN ............................................................................ 20
3.1 Objek Penelitian ................................................................................................... 20
3.2 Prosedur Penelitian .............................................................................................. 20
3.3 Jenis dan Sumber Data .................................................................................. 22
3.4 Metode Kualitatif .......................................................................................... 22
3.5 Teknik Pengumpulan Data ............................................................................ 24
3.6 Metode Analisis ............................................................................................ 24
BAB IV HASIL DAN PEMBAHASAN ................................................................... 26
4.1 Sejarah Objek Penelitian ...................................................................................... 26
4.2 Struktur Organisasi .............................................................................................. 28
4.3 Visi Dan Misi ..................................................................................................... 30
4.3.1 Visi ............................................................................................................. 30
4.3.2 Misi ............................................................................................................ 31
4.4 Tujuan Dinas Perhubungan Komunikasi dan Informasi Provinsi Jawa Tengah . 31
4.5 Analisis Data dan Pembahasan ........................................................................... 32
4.5.1 Struktur Organisasi .................................................................................... 33
4.5.2 Penyusunan Anggaran ............................................................................... 39
4.5.3 Penggolongan Biaya .................................................................................. 41
4.5.4 Klasifikasi dan Kode Rekening ................................................................. 44
4.5.5 Laporan Pertanggungjawaban .................................................................... 46
4.5.6 Penilaian Kinerja ........................................................................................ 63
BAB V PENUTUP .................................................................................................... 64
5.1 Kesimpulan ......................................................................................................... 65
5.2 Saran ................................................................................................................... 66
DAFTAR PUSTAKA
LAMPIRAN