Peranan Akuntansi Pertanggungjawaban Biaya pada Badan Perencanaan Pembangunan Daerah (BAPPEDA) Sumatera Utara

Abstract

This study aims to determine how the application of cost responsibility accounting at the Regional Development Planning Agency (BAPEDA) of North Sumatra. The research method in this study is the research method used descriptively using a qualitative approach. Prince Diponegoro No. 21A, Madras Hulu, Kec. Medan Polonia, Medan City, North Sumatra. Data collection techniques in this study were by means of interviews, documentation and observation. Data analysis techniques in this study are data reduction, data presentation and conclusion drawing. The results of the study explained that the 2019 BAPPEDA Medan's effectiveness ratio, North Sumatra Province was 99.46%, in 2020 the effectiveness level decreased by 3.07% to 96.40% and in 2021 the effectiveness level increased on a small scale, namely 1.02%. be 97.42%, then the tendency of the role of cost responsibility accounting in the regional development planning agency (BAPPEDA) of North Sumatra can be said to be very effective, so the results in this study are considered positive.

Keywords: Accountability Accounting, BAPEDA