Implementasi Informasi Akuntansi Pertanggungjawaban Sebagai Alat Penilaian Kinerja Pusat Pendapatan (Studi Pada PT. Hero Sakti Motor Gemilang Pusat Malang Periode 2012-2015)

Responsibility accounting is an accounting system that is arranged for cost and revenue reporting and collection that is done by a responsibility center by appointing someone that is responsible for deviancies in budgeted costs and revenue. Responsibility accounting of a revenue center is one of the duties of a responsibility center where the manager is responsible for the number of company sales commodities, and performance evaluation of a revenue center can only be seen by comparing sales target and realization.This research aims to understand the implementation of responsibility accounting information as a revenue center performance evaluation tool as conducted by PT Hero Sakti Motor Gemilang Pusat Malang. This research was descriptive research with a qualitative approach. This research focuses on responsibility accounting and revenue center. Interview and documentations of the data collection techniques used. The results of this research show that the implementation of responsibiity accounting information as an evaluation tool for revenue center performance is ineffective because there requirements are not fulfilled so accumulatively could not achieve its sales target. Company should be used all the terms and use the bottom up to budgeting and then company perform further analyses on the deviancies that occurred