ASPEK KEPERILAKUAN PADA AKUNTANSI PERTANGGUNGJAWABAN TUGAS MATA KULIAH AKUNTANSI KEPERILAKUAN
DOSEN : Eni Wuryani, SE., M.Si.
DISUSUN OLEH :
RURY ATMI
108694007
S1 AKUNTANSI 2010 A
SITI MARYAM
108694029
S1 AKUNTANSI 2010 A
CHOLIF RETNO AYU
108694035
S1 AKUNTANSI 2010 A
JOGI FAHRISAL R.
108694036
S1 AKUNTANSI 2010 A
PRANYA PARAMITA A!
108694067
S1 AKUNTANSI 2010 !
JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS NEGERI SURABAA OKTOBER !"#$
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KATA PENGANTAR P"#$ %&"'"( ')*$ +),#)-'), '/)$()- A)/ ST &), -)/ **($'), ()/*)- %(-) '(",$)N&) '+)) ')*$ %/$,) ')*$ (/)%$ *,&%)$'), *)'))/ $,$ &), A/)*"$)/ -+)- +)) )'-",&). M)') M)')) )/ /
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DAFTAR ISI
0OVER1............................................................................................................... i KATA PENGANTAR................................................ PENGANTAR......................................................................................... ......................................... ii DAFTAR ISI.................. I SI......................................... .............................................. ............................................................... ........................................ iii BAB I 2 PENDAHULUAN.......................... PENDAHULUAN................................................. ..................................... .............................. ................ # BAB II 2 PEMBAHASAN........................... PEMBAHASAN.................................................. ....................................................... ................................ ! A(un+an%i P'r+anun-aa/an....................................................... ! A(un+an%i P'r+anun-aa/an VS A(un+an%i K3n4'n%i3a)........ $ Jarinan P'r+anun-aa/an......................... P'r+anun-aa/an................................................ ................................. .......... 5 M'n'+a&(an P'r+anun-aa/an................................................... 6 P'r'n7anaan, A(u8u)a%i Da+a *an P')a&3ran /'r*a%ar(an Pu%a+ P'r+anun-aa/an............................................... P'r+anun-aa/an........................ .................................................. ........................... 9 A%u8%i K'&'ri)a(uan *ari A(un+an%i P'r+anun-aa/an.........#" BAB III 2 PENUTUP....................................................... PENUTUP...........................................................................................#5 ....................................#5 DAFTAR PUSTAKA.................................... PUSTAKA........................................................... ............................................... ...............................# .......#
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BAB I PENDAHULUAN
P)) )) ($($,&) %")-" (),$%)%$ -)/ $("*"%'), -"#"), &), )'), $:)+)$ ",-"' '+,-$,), (%)*). P,:)+)$), -"#"), (),$%)%$%),)- $+,)("/$ / +($)'" *),"%$) ))* (),$%)%$ ;S"+($&, 1999< 135=. !$)%),&) %")/ +("%)/)), $(),$%)%$ %+), %+),#) #), , )($ )($%% +(+(-), ), ", ",# #) )) )), ),.. !)) !)), , () (),$ ,$%)% %)%$$ -() -()$% $%$ $,) ,) , ,), ), ,,-"' "' +$()*$),&) *,$"%-()%$'), )($% +(-),",#))), &), *,)$( )($ CEO -"(", *)-$ )'$ +(%$, *,"#" *),)#( *)&) ), *),)#( &), $/ (,)/. K-$') (),$%)%$ *,#)$ (-)*)/ %)()($% +(-),",#))), *,#)$ $/ %)( ), $/ ),&)'. S-("'-"( -()$%$,) *,#)$ -$)' +()'-$%. P()'-' ',-*+(( %))$,$ %), (()' *,"#" %")-" /$()('$ &), )-)( ;H),%, > M, 1999< 62=. S-("'-"( $,$ $,$ &), &), *,), *,),) )'), '), -$*-$* -$*-$* '(#) '(#) ',%$%',%$%-, , ,), ,), %,%,-() ()$%)% $%)%$. $. O/ O/ ')(,) ')(,) $-" +,()+), *-*- ), -',$'-',$' )'",-),%$ *),)#*, /)("% **+(-$*),'), +($)'" *),"%$). A'",-),%$ A'",-),%$ *),)#*, $),", $),", $ )-)% )%)( +($)'" *),"%$) ))* (),$%)%$. (),$%)%$. P,-)/"), -,-), +($)'" **),", *),)#*, ",-"' **+,)("/$ +($)'" +)() $,$?$" *)"+", '*+' ))* (),$%)$ ')()/ -"#"), &), $$,$,'), / *),)#*,. U,-"' -"#"), -(%"- )'",-),%$ *),)#*, /,)',&) *,))+-)%$'), +($)'" *),"%$) -(%" -(%"-- ')) '))* * %$%-* %$%-* +)+ +)+(), (), $,-(, $,-(,) ) %/$, %/$,)) )+))+)- *,$, *,$,')')-'), '), '%)) '%))(), (), ), '*)") '*)"), , $,$?$ $,$?$" "$, $,$?$ $?$" " ), '*+ '*+' ' ))* ))* (),$ (),$%)%$ %)%$ &), &), +)) +)) )'/$(, )'/$(,&) &) )+))+)**+,)("/$ +,$,')-), +(%-)%$ *('). A'", A'",-) -),% ,%$$ +(+(-), ), ", ",# #) )) )), ), *(" *("+) +)') '), , %))/ %))/ %)-" %)-" $) $), , )($ )($ )'", )'",-), -),%$ %$ *),)#*, &), $/"",'), ,), ,), &), $*$$'$ / %-$)+ *),)#( )-)" ,), ,), ')-) )$, )'",-),%$ +(-),",#) +(-),",#))), )), *("+)'), *("+)'), *$) +,,)$), +,,)$), $)&) )-)" +,)+)-), ,), *,/"",'), $)&) )-)" +,)+)-), ,), -*+)- $*),) $)&) )-)" +,)+)-), -(%"-$'")('), )-)" $+(/ / +,),",#)) +,),",#)) )($ -*+)- -(%"-. P(-),",#))), *("+)'), ')#$),",-"' *)'%),)'), +'(#)), &), -)/ $---)+'), '),
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BAB II PEMBAHASAN
A. AKUNTANSI PERTANGGUNGJAWABAN A'", A'",-) -),% ,%$$
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2. U,-"' U,-"' +,,)$), +,,)$), $)&) $)&) ')(,) ')(,) %)$, $)&)$) $)&)$)&) &) ), +,)+)-), +,)+)-), $')%$ $')%$$')%$' $')%$'), ), *,"("- +"%)- +(-),",#))),&) $)&) ), +,)+)-), &), $)+('), #") /)("% $),$,'), ,), ),)(), &), -)/ $--)+'), -($/ )/"". S/$,) )'",-) )'",-),%$ ,%$ +(-), +(-)," ",# ,#)) ))), ), #") #") **", **",'$ '$,') ,'), , (+ (+()%$ ()%$,&) ,&) %")-" %")-" %$%-* %$%-* ),)(), ,), )$'. 3. M*),-" M*),-" *),)#*, ))* +,,)$ +,,)$), ), ,), *$/)- +,&$*+),) +,&$*+),), , ()$%)%$ $),$,'), ,), ),)(), &), $--)+'),. )+)- $",)'), %))$ %))/ %)-" ))-+( ))-+(,: ,:),)) ),)), , ",-"' ",-"' *,*,-)/" )/"$$ '($-($ '($-($)'( )'($- $-($) ($) +,$) +,$)$), $), +(%-)% +(%-)%$$ ",$",$- "%)/) "%)/) -(-,-". 4. )+) )+)-- $" $",) ,)') '), , %) %)) )$$ + +*) *), , +,+,-$, $, ), ),') ')/ / &), &), /)(" /)("%% $" $"))- / / +("%)/)), ))* (),') +,:)+)$), %)%)(), +("%)/)),. 5. )+))+)- $",) $",)'), '), %)) %))$$ -)' -)' "'"() "'"())* )* (),') (),') +,$) +,$)$), $), '$,(#) '$,(#) ;+( ;+((*) (*),: ,:== )$),)$), &), )) ))* +("%)/)), ')(,) %:)() (')) -+ *),)#*, *,($* *,($*)) )+() )+(), , +(-), +(-)," ",# ,#)) ))), ), )($ )($ %-$)+ %-$)+ -$,') -$,')-), -), *),)#* *),)#*, , ), -+ *),)#( )+)- *,$)$ +((*),: )($ %-$)+ )$), $$/)- )($ $--)+'), ",-"' %-$)+ )$), &), *,#)$ -),",#)),&).
B. AKUNTANSI AKUNTANSI PERTANGGUN PERTANGGUNGJAWAB GJAWABAN AN VS AKUNT AKUNTANSI ANSI KONVENSIO KONVENSIOAL AL
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%) )%"(),%$ ), )$,)$,,&)= --)+$ #") ()%)('), $,$?$"$,$?$" &), -)/ $($'), -),", #)) )-)%,&). O/ ')(,) $-" )'",-),%$ +(-),",#))), -$)' *, *,) )' ')%$ )%$') '), , $)& $)&)) )" )", ,), ), ' %* %*, ,% %* *, , &), &), **+ **+( ( / / *), *),)) ))-)($+)),&) *)$,'), **),'), $)&) -(%"- '+)) $,$?$" $ %*, &), *,$,$%$)%$ ), *,,)$'), -(#)$,&) $)&) -(%"-. M$%),&) %)#) *),)#( )($ +)(-*, #)%) +()$'), ), +*$/)()), &), (-),", #)) ",-"' **$/)() +())-), $ +)(-*,+)(-*, )$, %)$',&) $),)+ (-),", #)) -(/))+ $)&) &), (')$-), ,), -")%,&) $-". C,-/ )$,,&) )))/ )#$ )($ %%() %%(), , &), '(#) '(#) %+)(" %+)("/ / )'-" )'-" %))$ %))$ -,)) -,)) '(#) +,#")) +,#")), ,
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(),$%)%$,) &), -($)- ))* +)'%),)), %")-" ",%$ -",) )-)" %'*+' ", ",%$ %$ &), &), %)$ %)$, , (' (')$ )$-) -), , %)-" %)-" %)*) %)*) )$, )$, &), &), **$ **$$ $'$ '$ %( %(), ), '+) '+)) ) &), &), (-),", #)) ",-"' )'-$?$-)% )($ ",$- -(%"-. ,), ')-) )$, %-$)+ ",$- )($ #)($,), (),$%)%$,) $,$ )-)" %:)() $/ %+%$$' $,$?$" &), (-),",#)) ",-"' ",$- -(%"- (-),",#)) ",-"' *)'%),)'), %")-" ",%$ ;"-+"-= ), ",-"' *,",)'), %"*( )&) ;$,+"-= %$%$, *",'$, ))* *)'%),)'), ",%$ $,$. U,-"' U,-"' **)%-$'), **)%-$'), #)($,), #)($,), -),",# -),",#)) )) ), )'",-)$$)'",-)$$-)% )% (",%$ (",%$ ,), ,), *""% %-("'-"( (),$%)%$,) %")-" +("%)/)), /)("% $),)$%$% ), )) %(-) ), &), &), %,) %,)(,& (,&)) )($ )($ -)," -),",# ,#)) )) -(% -(%""- $-,$-,-"') "'), , %:)() %:)() /)-$/ /)-$/)-$ )-$.. ))* ))* +()'-$',&) +,)*)(), +"%)- +(-),",#))), %($, ')$ *("+)'), -")% &), +)$, %"$- ))* ',%-("'%$ ), $,%-))%$ %$%-* -(%"-. U,-"' *,:$+-)'), %-("'-"( #)($,), +(-),",#))), &), $%$, -),",#)) ), $,'"+ )($ ,), ",-"' %-$)+ $,$?$" )($ '%'"-$ +",:)' %)*+)$ ' ')(&)), $-$,')- +)$, (,)/ /)("% /)("% $$ $$,$% ,$%$') $'), , %:)() %:)() $% $% ), #)%. #)%. S$,') S$,')-,& -,&) ) ",-"' ",-"' *,:$+ *,:$+-)' -)'), ), #)($,) #)($,), , +(-),",#))), &), (",%$ ,), )$' /)("% -()+)- '%%")$), &), %*+"(,) ),-)() -),",#)) ), ,), $ %*") -$,')-),.
D. JENIS JENIS ; JENIS JENIS PUSA PUSAT T PERTA PERTANGG NGGUNG UNGJAW JAWABA ABAN N
P"%)-+ P"%)-+"%)"%)- +(-), +(-), ", ",#) #))) )), , ;responsibili responsibility ty center < $,$?$" $,$?$" (",%$ (",%$ %))$ '(),') '(#) ",-"' *,"'"( ), *,?)")%$ '$,(#) )($ *),)#( %*,. P"%)P"%)- +(-), +(-)," ",# ,#)) ))), ), $' $'*+ *+'') ''), , ' ))* ))* *+)*+)- ')- ')-($ ($ &), &), *)%$, *)%$, *)%$, *,:(*$,'), (,-), ), $%'(%$ )-)% +,)+)-), ),)-)" $)&) %(-) $,'"+ +,,)$), )($ *),)#( &), (-),",#)). P"%)P"%)- +(-), +(-)," ",# ,#)) ))), ), -(%" -(%"-- )+))+)- ("+) ("+) +"%)+"%)- $)&) $)&) ;cost cost center center = = +,)+)-), ;revenue revenue center = = )) ; profit profit center = = )-)" $,?%-)%$ ;investm ;investment ent center =. =.
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)/), )'" ), +(,')+), $")- $-$,')- (),$%)%$,) &), $/ -$,$. P"%)- +"%)- $)&) *("+)'), ,-"' +"%)- +(-),",#))), &), $",)'), %:)() ")%. $ +(" +("%)/ %)/)) )), , *)," *),")' )'-" -"( ( )$' )$' +) +)((-* *, , +( +("' "'%$ %$ *)"+ *)"+", ", +) +)((-* *, , #)%) #)%) *("+)'), *("+)'), :,-/:,:,-/:,-/ / )($ +"%)- $)&). $ +("%)/)), +("%)/)), +()),), +()),), +)(-*, +)(-*, &), **($'), )&),), +,"'", )'), *)%"' ' ))* ')-($ $,$. C,-/:,-/ &), "*"* )))/ +)(-*, +,$($*), +)(-*, +,($*)), +)(-*, '($- ), +)(-*, +)&),), +),),. Pu%a+ P'n*a&a+an
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*),)# *),)#(( -(/)) -(/))+ + )%+' )%+')%+ )%+' ' $,$ $,$ *)') *)') %$%-* %$%-* +,/) +,/)() ()), ), )($ )($ ?)") ?)")%$ %$ '$,(#) '$,(#) %)$',&) #") **)%"''), "'"(),"'"(), ",-"' *,?)")%$ '$,(#) *(') ))* /) )%+' #),') +),#), ), -$,')- '(/)%$), ))* /) $,$ %)$',&) **,)("/$ )')%$ +,/)()),. Pu%a+ in4'%+a%i
M),)#( M),)#( +"%)- $,?%-)%$ (-),",#) (-),",#)) ) -(/))+ $,?%-)%$ ))* )'-$?) )'-$?) %(-) +,,)$), )-)% +,)+)-), ), $)&). M(') (-),",#)) ",-"' *,:)+)$ *)($, *)($, ',-( ',-($" $"%$ %$ ), -)(-)(- )) )) -(-,-(-,-" " %(-) %(-) $%$, $%$,%$ %$ ))* ))* +," +,",)) ,)), , )'-$?) )'-$?).. M(') $/)()+'), ",-"' *,:)+)$ '%$*),), &), %/)- ),-)() )) &), $:)+)$ ), $,?%-) $,?%-)%$ %$ ))* ))* %"*( %"*( )&) )&) &), &), $",) $",)'), '),.. K($-($ K($-($)) &), &), $",) $",)'), '), ))* ))* *,"'"( '$,(#) *(') ), *,,-"'), +,/)()), *(') *$+"-$ +,*)$), )-)% )'-$?) )'-$?) ;(-"( ;(-"(, , , )%%-R )%%-ROA= OA= ()%$ ()%$ +(+"+(+"-)() )(), , )) )) (%$") (%$"). . K)(,) K)(,) *(') *(') (-),",#)) -(/))+ %-$)+ )%+' )($ +()%$ *),)#( +"%)- $,?%-)%$ $,$ $?)")%$ ,), :)() &), %)*) %+(-$ '%'"-$ +",:)'.
E. MENET MENETAPK APKAN AN PERTAN PERTANGGU GGUNGJ NGJAWA AWABAN BAN
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#)). T/ C*$-- , C%- C,:+- ), S-),)( A*($:), A::",-$, A%%:$)-$, ;AAA= +)) -)/", 1956 *('*,)%$'), /) ($'"- @ 1. O(), O(), ,), ,), ,) ,), , )$' )$' )-)% )'"
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F.
PEREN0ANA PEREN0ANAAN, AN, AKUMULASI AKUMULASI DATA DAN PELAPORA PELAPORAN N BERDASARK BERDASARKAN AN PUSAT PERTANGGUNGJAWABAN
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P(% P(%% % ), ),)() )(), , &), &), ' '-$ -$ $*" $*") )$$ )($ )($ ? ? &), &), +)$ +)$, , )) ))/ / )) ))* * (),$%)%$ ",-"' **+(),$,'), ),-)() ),)(), &), $%-$*)%$'), ",-"' %*") $)&) &), $%-$*)%$ ",-"' %*") $)&) &), $',-(,&). U,-"' -($-)% &), $/ -$,$ *(?$ %-$*)%$ :+()-$? ), **$$')%$ $) $+("'), %)*+)$ +)) )'/$(,&) *,'*$,)%$'), %*") ),)(), ",-"' ? -+ *),)#*,. A(u8u)a%i Da+a
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2. L)+(), L)+(), )-)% $)&) &), %","/&) %","/&) -(#)$ -(#)$ $,$ $%()/'), $%()/'), '+)) +,&"%", +,&"%", )+(), )+(), +("%)/)), '%"("/), ;$)%),&) +)(-*,%-) :,-(()$), )'",-),%$=. 3. !)$), !)$), +,&"% +,&"%",) ",), , )+() )+(), , +("%) +("%)/)) /)), , '%" '%"("/ ("/), ), ;:,-( ;:,-( ( () )$), $), )'",-) )'",-),%$ ,%$== *,)/ )-))-) &), ()%) )($ )+(), -$)+-$)+ +"%)- +(-),",#))),. 4. K*"$), K*"$), )$), +,&"%",), +,&"%",), )+(), +("%)/)), +("%)/)), *,&"%", *,&"%", ;:,-(( ;:,-(( +,))% )$), )'",-),%$= **),$,'), ),-)() ),)(), &), -(%$) ), $)&) &), %%","/,&) -(#)$. T()' ()'/$(
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G. ASUMSI ASUMSI KEPERILA KEPERILAKUAN KUAN DARI DARI AKUNTA AKUNTANSI NSI PERTANG PERTANGGUNG GUNGJAWAB JAWABAN AN
R,:),) +(-),",#))), )'"*")%$ )-) ), %$%-* +)+(), %*"),&) ()%)('), +)) )%"*%$ +()%$), +($)'" *),"%$) -(*)%"' @ 1. M),) M),)*, *,-- & D:+D:+-$, $,;M! ;M!E= E= &)$-" &)$-" )),&) )),&) ':"'" ':"'"+), +), ',-( ',-( +()%$ +()%$ &), &), '-$. 2. M),) M),)*, *,-- & #:-$ #:-$?; ?;M!O M!O== )/) )/) /)%$ /)%$ ()%) ()%)(') ('), , ),)( ),)(), ), %-),)( %-),)( :%- :%- -"#"), (),$%)%$ ), *,:)+)$ /)%$ ()%)('), (,:),) '(#).
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))* )'",-),%$ +(-),",#))), *),)#*, *,,-( $($,&) %,$($. $%$,$ (),(), *)'"'), -")%,&) %,$($ %) *(') +(:)&) *(') *)*+" *,)()/'), %,$($ ))* +'(#)), *('). M!O **($ )%$$-)% '+)) *),)#( ), ),
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*,")%'), *,")%'), -($-)% ), -),",#) -),",#)) ) ",-"' ",-"' -")%-")% -")%-")% %+%$$'. K-$') -($-)% -($-)% $-")%'), '+)) +)() *),)#( *(') **+",&)$ ,), ",-"' (-$,)' %:)() (%*$ ))* $,'"+ +,)%$), *(') ), ",-"' **+,)("/$ ))/), *('). P"%) P"%)--
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