ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT BIAYA PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN SINJAI

Abstract

The study aims to analyze accountability accounting in the assessment of the performance of the cost center reviewed from the budget and realization at the Financial and Asset Management Agency of the District of Sinjai District. The data sources used are the Regional Revenue and Purchasing Budget Realization Report and the Note on the Financial Report of the Financial and Asset Management Agency of the District of Sinjai District in 2022. The data collection techniques used are interviews and documentation. The data analysis technique uses quantitative descriptive techniques by measuring the cost efficiency of accounting accountability at the cost center. The results of the analysis showed that the accounting of responsibility at the Regional Financial Management Agency and the assets of the districts of Sinji District have been adequate by showing a well-structured organizational structure based on functions and main tasks. The accountable report that compares the estimated costs with the realization has been well compiled with account code classification and cost classification by the financial and asset management agency of the district of Sinai. The cost center has performed well in accordance with the budget set, but the cost account at the Sinjai District Financial and Asset Management Agency has not been classified according to the cost center on accountability accounting. The performance assessment of the cost center at the Finance and Assets District Management Agency of Sinjai County has been well proven by the existence of a clear system of rewards and punishment.