ASSISTANCE IN IMPLEMENTATION OF INCOME CENTER RESPONSIBILITY TAX ON SAVES AND LOANS IN VILLAGE OWNED BUSINESS ENTITIES (STUDY ON BUMDES KURNIA ABADI VILLAGE TONJONG SUB-DISTRICT TANJUNGHALANG)

Abstract

This study aims to determine accountability accounting aims to evaluate performance results and improve operations carried out by an organization. The purpose of this study is to apply accountability accounting to the Kurnia Abadi quarterly savings and loan business in 2019. This research is a descriptive type research with a case study research method. The unit of analysis in this study is the Village-Owned Enterprise (BUMDes) Kurnia Abadi. The object of research in this study is Accountability Accounting for revenue centers. The data collection method was carried out by field research (field research), namely by making direct observations to the BUMDes Kurnia Abadi, Tonjong Village, Tajurhalang District. Data analysis methods use Comparative Analysis, Content Analysis and Comparative Analysis. Based on the results of the study, it can be seen that (1) BUMDes Kurnia Abadi has not established its accountability accounting in measuring the performance of its managers or employees. (2) BUMDes Kurnia Abadi already has an organizational structure, but it does not run optimally because of concurrent positions held by the BUMDes chairman. (3) The realization of the revenue budget has not reached the target set by BUMDes Kurnia Abadi, this is because there are still many BUMDes savings and loans customers who have not paid their loan installments. (4) So far, there has been no rewards and punishments stipulated in BUMDes Kurnia Abadi, so that it has not been able to encourage the performance of existing employees. (5) Performance measurement at BUMDes Kurnia Abadi is done by comparing the realization with the predetermined budget.