ANALISIS AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENILAIAN KINERJA PUSAT PENDAPATAN PADA PT. TUNAS BARU SULAWESI

Abstract

The research aimed to find out the implementation of accounting responsibility on performance assesment of central revenue at PT. Tunas Baru Sulawesi. The research method was decriptive. The techniques of collecting data were by interview, observation and documentation. The technique of data analyisis used qualitative analysis. The research result showed that the accounting responsibility and its performance assesment did not run well because the selling did not reach the target set by the company, and on its house selling did not pay attention to other factors as with any of house damages or even the high selling price offered. In this case, it best for the manager to do some correction if the performance tend to far from the target wanted.