PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN PADA PRIMER KOPERASI DARMA PUTRA TAMARUNANG DI KOTA MAKASSAR

Abstract

The research aims to find the application of responsibility accounting in Darma Putra Tamarunang primary cooperative at Makassar. The data analysis method used qualitative descriptive, to explain and describe systematically, factually and accurately about the application of responsibility accounting in Darma Putra Tamarunang primary cooperative. The technique of collecting data were observation, interview, and documentation. The result shows that Darma Putra Tamarunang primary cooperative applied the responsibility accounting in its financial statements of remaining business results