TANJUNG, JAHRYANINGSIH (2018) ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN GUNA MENUNJANG EFISIENSI PENGENDALIAN BIAYA PADA RUMAH SAKIT UMUM HAJI SURABAYA. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
The purpose of this study to determine the application of accountability in supporting the efficiency of cost control at Haji General Hospital Surabaya.This research uses qualitative approach while for data collection, researcher use literature study and interview with kasubbag accounting and verification at Haji General Hospital Surabaya to get data.Hospitals engaged in services is a public service agency established to improve services to the community in advancing social interests. To achieve effectiveness and efficiency, management requires control and oversight of activities on financial and non financial management. This thesis focuses on the discussion of cost control activities, where in carrying out these activities using tools in the form of accounting system accountability. Responsibility accounting is a system used to measure management activities from what each center generates ie a comparison between the results achieved and the predetermined budget. From the research result, Haji General Hospital Surabaya has not applied accounting accountability. This can be known by the existence of accounting conditions that have not been fulfilled. Haji General Hospital Surabaya also has not run a good cost control, this can be seen with the analysis of the difference in costs that have not been done.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | JAHRYANINGSIH TANJUNG 14023074/FEB/AK |
| Uncontrolled Keywords: | Accounting Accountability, Cost Control Efficiency. |
| Subjects: | Management > Commerce Accounting Accounting |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 30 Aug 2019 02:26 |
| Last Modified: | 04 Nov 2019 04:36 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/146 |
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