ANALISIS PERTANGGUNG JAWABAN MANAJEMEN KEUANGAN PADA PT. PLN (PERSERO) CABANG PINRANG

Wais Al Surya, 2024. Research title " Analysis of Financial Management Responsibility at PT. PLN(Persero) Pinrang Branch ". Supervisor I, Mr. Syarifuddin Yusuf, and Supervisor II, Mrs. Hasdiana, Thesis of the Accounting Study rogram,Faculty of Economics and Business, University of Muhammadiyah arepare (UMPAR). SOEs (State-Owned Enterprises) are business entities owned by the government. The establishment of SOEs was initially a business forum for nationalized foreign assets. PT PLN (Persero) for the company's financial management in carrying out efficient and effective actions for the company in order to improve the company's erformance in the appropriate allocation of capital costs.Based on this phenomenon, the objectives to be achieved in this study include the application of accountability accounting at PT. PLN (Persero) Rayon Kariango. Also to find out the control of the management performance of the accounting center system accountability in the use of financial management reports at PT. PLN (Persero) Rayon Kariango. This study uses an approach with a qualitative descriptive method aiming to explain the phenomenon in depth. The results obtained in this study are PT. PLN (Persero) Rayon Kariango has generally implemented accountability accounting well.
The implementation of financial management in the Financial Statements of PT. PLN (Persero) Rayon Kariango which has been made well and systematically so that its implementation is relatively effective