Understanding Responsibility Accounting at KUD BATU

Abstract

This thesis aims to understand and to gain understanding of the responsibility accounting and its
practice at the KUD BATU of Batu city. Qualitative methods are employed through in-depth
interviews to three actors of KUD BATU who have served as the core committee and have been
working in KUD BATU for more than 36 years. The results of the interviews are used in this study
in order to obtain valid and accurate data. This study examines issues related to the
interpretation of responsibility accounting and its implementation in KUD BATU. Since 2005,
KUD BATU had been implementing responsibility accounting. The organizational structure of
KUD BATU was already satisfying. The effective budgeting and cooperation had already
separated controllable and uncontrollable costs, but the accountability reports writing did not
involve lower management. The perpetrators of KUD BATU interpreted that responsibility
accounting was essential for KUD BATU because it provided accurate transaction / financial
statements. Since the implementation of responsibility accounting systems, the financial system of
KUD BATU had been more orderly, structured, and consistent. More effective budgeting and
accountability reports were created to provide income that could increase the make milk
production of KUD BATU.
Key Word: Responsibility accounting, organization structure, planning, implementation,
reporting.