ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DAN TEKNOLOGI INFORMASI ATAS PENGENDALIAN BIAYA PADA PDAM TIRTA JENEBERANG KABUPATEN GOWA

Adelia Nindya Putri, 2023, Analysis of the Implementation of Responsibility Accounting and Information Technology on Cost Control at PDAM Tirta Jeneberang Gowa Regency, supervised by Indrawan Azis and Karlina Ghazalah Rahman.
This study aims to (1) to understand the implementation of responsibility accounting on cost control at PDAM Tirta Jeneberang Gowa. (2) to understand the implementation of information technology on cost control at PDAM Tirta Jeneberang Gowa. (3) to understand the efficiency of cost control carried out at PDAM Tirta Jeneberang Gowa.
This study used primary data in the form of interviews and secondary data wasobtained from company files in the form of budget realization reports for 2019-2021, organizational structure, history, and development of the company. The data
was then analyzed with a qualitative approach.
The results showed that the implementation of responsibility accounting and information technology for cost control at PDAM Tirta Jeneberang has been implemented as well as possible so far. Employees carry out tasks according to their responsibilities and what the leadership orders. PDAM Tirta Jeneberang Gowa Regency also uses the services of PT. Bimasakti Multi Sinergi in the use of information technology software in order to reduce excess labor, it is done so that
cost control can be more efficient.