SISTEM AKUNTANSI PERTAGGUNGJAWABAN PADA HOTEL D’BUGIS OCEAN MAKASSAR
Abstract
This aimed of this research was to find out whether the implementation of accountiing accountability at D’Bugis Ocean hotel had been done properly as cost control. The method of the research was qualitative method. The technique of data collection was observation, interview, and documents. The three sources of data used to draw conclusion. The result of the research showed that D’Bugis Ocean Hotel Makassar has implemented the accounting conditions for accountability such as: (1) the organization structure to explain firmly that the rights and responsibility in every level of management. (2) D’Bugis Ocean Hotel Makassar constructed budged based on the occountability aspects. (3) D’Bugis Ocean Hotel Makassar has seperated control cost and uncontrollable cost optimall. (4) based on the report of head management of every departement was succesful to controll the cost properly.