Implementasi Akuntabilitas Anggaran sebagai Pengendalian Biaya Pada Unit Operasional PT. Swabina Gatra Gresik

Abstract

The study aims to deteremine the implementation of accountability by PT operational units. Swabina Gatra Gresik. This study uses descriptive analysis which collects data from interviews, observations, and literature reviews using previous articles. The results of the analysis show that operational units have not implemented budget accountability as cost control in accordance with requirements. There is an organizational structure, cost classification, account code classification, as well as accountability reports and a cost reporting system. However, in the cost classification and account codes for PT operational units. Swabina Gatra Gresik is carried out by comparing the budget with the realization. The research results show that the implementation of accountability has not gone well, the operational unit management has not implemented the overall accountability requirements