FitraNingrum, Utami (2009) Analisis Tipe Laba Sebagai Dasar Ukuran Kinerja Pusat Laba (Studi Kasus Balai Sidang Jakarta Convention Center). S1 thesis, STIE Indonesia Banking School.
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Abstract
This research focuses on implementation of Profit Center and type of profitability as a basis of performance measurement of Profit Center in Balai Sidang Jakarta Convention Center, a convention center company. This research wanted to see how Profit Center and type of profitability as a basis of performance measurement of Profit Center can be implemented. This research uses qualitative description method. Qualitative description method is used to analysis implementation of Profit Center and type of profitability as a basis of performance measurement of Profit Center in Balai Sidang Jakarta Convention Center. The result of this research show that implementation of Profit Center in Balai Sidang Jakarta Convention Center unsimilar to existing theory. In implementation of Profit Center, two departments are not suitable for being Profit Center. In addition implementation of type of profitability as a basis of performance measurement of Profit Center is also not suitable because the type of profitability does not distinguish between controllable cost and uncontrollable cost and can not measure operational performance. Keywords : profit center, type of profitability, performance measurement of profit center.
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Ms Dyta Medina |
| Date Deposited: | 14 Oct 2020 03:32 |
| Last Modified: | 14 Oct 2020 03:32 |
| URI: | http://repository.ibs.ac.id/id/eprint/1553 |
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