scholarly journals PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA PADA INDUSTRI MANUFAKTUR DI BATAM

2017 ◽  
Vol 9 (1) ◽  
pp. 45
Author(s):  
Adi Irawan Setiyanto ◽  
Norafyana Norafyana
Keyword(s):  
Organizational Structure ◽  
Empirical Evidence ◽  
Manufacturing Industry ◽  
Cost Control ◽  
Accounting Information ◽  
Food Manufacturing ◽  
Accounting Management ◽  
Responsibility Accounting ◽  
Positive Effect ◽  
Food Manufacturing Industry

Abstract. Responsibility Accounting is part of Accounting Management that aims to collect and report accounting information for each responsibility center. This study aims to determine the effect of the application of responsibility accounting on cost control in the manufacturing industry and to test and to provide empirical evidence about the effect of the implementation of applied responsibility accounting. The result indicates that the organizational structure, budgeting, controlling and reporting in responsibility accounting simultaneously have positive effect on cost control. The limitation of the study is that the sample used is only in the food manufacturing industry and the study also uses only questionnaires without interview. For further study, it is suggested that the researchers should add more variables, involve broader samples and participants, and also interview the participants so the conclusion stated is not only based on data collected by written instruments, but also based on the research directly.Keywords: responsibility accounting; cost  controlAbstrak. Akuntansi pertanggungjawaban merupakan bagian dari akuntansi manajemen yang bertujuan mengumpulkan serta melaporkan informasi akuntansi untuk masing-masing pusat pertanggungjawaban. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan akuntansi pertanggungjawaban terhadap pengendalian biaya di perusahaan industri manufaktur dan untuk menguji dan memberikan bukti empiris mengenai pengaruh pelaksanaan akuntansi pertangungjawaban yang diterapkan. Hasil penelitian ini menunjukan bahwa struktur organisasi, anggaran, pengendalian dan pelaporan didalam akuntansi pertanggungjawaban secara simultan berpengaruh positif terhadap pengendalian biaya. Keterbatasan pada penelitian ini adalah sampel yang digunakan hanya pada industri manufaktur dibidang makanan dan penelitian ini hanya menggunakan kuesioner tidak disertai dengan wawancara langsung. Saran untuk penelitian selanjutnya sebaiknya peneliti menambahkan variabel penelitian, perluasan sampel dan responden serta mengunakan metode wawancara sehingga kesimpulan yang di kemukakan tidak hanya berdasarkan data yang terkumpul melalui instrument secara tertulis namun penelitian secara langsung.Kata Kunci: akuntansi pertanggungjawaban; pengendalian biaya

scholarly journals Pengaruh Akuntansi Pertanggungjawaban pada Efektivitas Pengendalian Biaya dengan Motivasi Kerja sebagai Pemoderasi

2020 ◽  
Vol 30 (8) ◽  
pp. 1927
Author(s):  
Komang Ayusta Devi Savitri ◽  
Ni Putu Sri Harta Mimba
Keyword(s):  
Cost Control ◽  
Work Motivation ◽  
Delegation Of Authority ◽  
Analysis Technique ◽  
Effective Cost ◽  
Operational Activities ◽  
Control Work ◽  
The Relationship ◽  
Responsibility Accounting ◽  
Positive Effect

A shopping center has extensive operational activities so that managers are unable to control costs without the help of other parties. Required application of responsibility accounting in helping to actualize the delegation of authority and responsibility in order to achieve effective cost control. The purpose of this study is to obtain empirical evidence about the effect of the application of accountability accounting on the effectiveness of cost control with work motivation as a moderating research. This study was conducted by taking the population of shopping centers in Gianyar Regency. Through the saturated sampling method the researcher obtained 37 research samples. The analysis technique used is Moderate Regression Analysis. The results obtained are the responsibility of accounting has a positive effect on the effectiveness of cost control. And work motivation is able to moderate the relationship between the application of responsibility accounting to the effectiveness of cost control. Keywords: Responsibility Accounting; Cost Control; Work  Motivation.

scholarly journals A Waste Management Behavioural Framework of Singapore’s Food Manufacturing Industry using Factor Analysis

Procedia CIRP ◽  
2019 ◽  
Vol 80 ◽  
pp. 578-583 ◽  
Author(s):  
Zeynep Duygu Tekler ◽  
Raymond Low ◽  
Si Ying Chung ◽  
Jonathan Sze Choong Low ◽  
Lucienne Blessing
Keyword(s):  
Factor Analysis ◽  
Waste Management ◽  
Manufacturing Industry ◽  
Food Manufacturing ◽  
Food Manufacturing Industry

scholarly journals The Mediating Role of Employees’ Green Motivation between Exploratory Factors and Green Behaviour in the Malaysian Food Industry

2020 ◽  
Vol 12 (2) ◽  
pp. 509 ◽  
Author(s):  
Ha Junsheng ◽  
Muhammad Mehedi Masud ◽  
Rulia Akhtar ◽  
Md. Sohel Rana
Keyword(s):  
Climate Change ◽  
United Nations ◽  
Environmental Ethics ◽  
Manufacturing Industry ◽  
Institutional Environment ◽  
Food Manufacturing ◽  
Mediating Role ◽  
Managerial Support ◽  
Food Manufacturing Industry

Global business entities face the challenge of incremental pressures to restructure their strategic alignments and capabilities to be in accordance with the sustainable development initiatives of the United Nations. This study endeavours to investigate the mediating role of employees’ green motivations in the relationships of environmental ethics, the institutional environment, and managerial support with the green behaviour of companies in the Malaysian food manufacturing industry. Data were collected using a questionnaire survey completed by 230 respondents to achieve the study objectives. The respondents consisted of CEOs, company managers, marketing managers, human resources department managers, concerned authorities from environmental protection departments, and producers in the Malaysian food manufacturing industry. The study found that environmental ethics, the institutional environment and managerial support play significant roles in motivating employees’ green activities within organisations, while employees’ green motivation substantially contributes to the green behaviour of the company. This study also revealed that employees’ green motivation plays an important mediating role in the relationships of environmental ethics, the institutional environment, and managerial support with the green behaviour of the company. The implications of this study will be important for allowing governments to take instantaneous action for their climate change pledges to the United Nations Framework Convention on Climate Change (UNFCCC) following the Paris Accord of 2015 and the Marrakech Proclamation of 2016.

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