Akuntansi Pertanggungjawaban dan Penerapannya dalam Pengendalian Biaya: Sebuah Kajian Literatur

Authors

  • Sri Elfani Aulia Polem Universitas Negeri Medan, Indonesia
  • Syauqiyah Ramadani Asfa Universitas Negeri Medan, Indonesia
  • Thalita Zahraini Dalimunthe Universitas Negeri Medan, Indonesia

DOI:

https://doi.org/10.57235/jetbus.v2i2.7608

Keywords:

Akuntansi Pertanggungjawaban Pengendalian Biaya Pusat Pertanggungjawaban Kinerja Manajerial

Abstract

Artikel ini bertujuan untuk mengkaji penerapan akuntansi pertanggungjawaban serta perannya dalam pengendalian biaya berdasarkan studi literatur dari berbagai jurnal nasional dan internasional. Penelitian dilakukan menggunakan metode deskriptif melalui telaah pustaka terhadap sepuluh penelitian yang relevan. Hasil kajian menunjukkan bahwa akuntansi pertanggungjawaban efektif membantu organisasi mengendalikan biaya apabila didukung oleh struktur organisasi yang jelas, pemisahan biaya yang dapat dan tidak dapat dikendalikan, serta pelaksanaan anggaran yang konsisten. Namun, beberapa penelitian juga mengungkapkan kendala seperti ketidakjelasan pelimpahan wewenang, lemahnya dokumentasi anggaran, serta penyimpangan biaya yang tidak ditindaklanjuti. Dengan demikian, akuntansi pertanggungjawaban memiliki kontribusi signifikan dalam meningkatkan efisiensi, akuntabilitas, dan penilaian kinerja manajerial.

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Published

2025-12-20

How to Cite

Polem, S. E. A., Asfa, S. R., & Dalimunthe, T. Z. (2025). Akuntansi Pertanggungjawaban dan Penerapannya dalam Pengendalian Biaya: Sebuah Kajian Literatur. Journal of Education Transportation and Business, 2(2), 693–700. https://doi.org/10.57235/jetbus.v2i2.7608

Issue

Vol. 2 No. 2 (2025): Desember 2025

Section

Articles

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