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BAB VIII PENGENDALIAN KEUANGAN.................................................. 72
Tujuan Pembelajaran ......................................................................... 72
Pentingnya Manajemen Keuangan .................................................... 73
Fungsi Keuangan ............................................................................... 73
Bendahara .......................................................................................... 74
Akuntansi (contoller)......................................................................... 74
Pengendalian Keuangan..................................................................... 74
Ukuran Umpan Balik Lebih Menekankan pada Operasi ................... 76
Perencanaan dapat Dipengaruhi secara Mendalam oleh Dampak
Umpan Balik ...................................................................................... 76
Faktor-faktor Kontekstual.................................................................. 76
Pertimbangan Rancangan................................................................... 77
Pengendalian dalam Era Pemberdayaan ............................................ 78
Sistem Pengendalian Diagnostik........................................................ 79
Sistem Kepercayaan........................................................................... 79
Sistem Batasan................................................................................... 79
Sistem Pengendalian Interaktif .......................................................... 79
Penyeimbangan Pemberdayaan dan Pengendalian ............................ 80
Pertanyaan.......................................................................................... 80
BAB IX ASPEK KEPERILAKUAN PADA AKUNTANSI
PERTANGGUNGJAWABAN......................................................... 82
Tujuan Pembelajaran ......................................................................... 82
Akuntansi Pertanggungjawaban......................................................... 83
Akuntansi Pertanggungjawaban Versus Akuntansi
Konvensional ..................................................................................... 83
Jaringan Pertanggungjawaban ........................................................... 83
Jenis Pusat Pertanggungjawaban ....................................................... 83
Korelasi dengan Struktur Organisasi ................................................. 84
Menetapkan Pertanggungjawaban ..................................................... 84
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