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9}}}{\rtlch \fcs1 \af0 \afs28 \ltrch \fcs0 \b0 \fs28 \rtlch \alang1025 \ltrch \dbch
\af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs28 \ltrch \
fcs0 \b0 \fs28 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \
itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af0 \afs28 \ltrch \fcs0 \b0 \fs28 \rtlch \alang1025 \ltrch
\dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs28 \ltrch \
fcs0 \b1 \fs28 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 Dosen : Suharlina, S.E., M.Acc.Ak}
{\rtlch \fcs1 \af0 \afs28 \ltrch \fcs0 \b1 \fs28 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
\par }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \
fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 Nama Mahasiswa : Sri Hafizah
Asfaraini Rahim}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qc \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
NPM : 201701344}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qc \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 AKUNTANSI PERTANGGUNG JAWABAN PUSAT BIAYA,
SEBAGAI SISTEMPENGENDALIAN MANAJEMEN}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qc \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
Erdinson Simbolan, S.E}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qc \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
Yayasan Perguruan Advent XIV Bekasi}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 Pengawasan/Pengendalian Manajemen}{\rtlch \fcs1
\af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard
\plain \s16 \qj \fi-360 \li360 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \
aspnum \adjustright \lin360 \rin0 \itap0 \ls1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0
\fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f2 1.\
tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
Perilaku Pengawasan Manajemen}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \s16 \qj \li360 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin360 \rin0 \
itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 Fungsi manajemen yang paling penting adalah dukungandari organisasi dalam
membantu pencapaian sasaran yang dituju. Proses yang digunakan untuk maksud
tersebut disebut penggawasan manajemen. Pengertian pengawasan manajemen adalah
proses dimana manajer menjamin bahwa sumber-sumber diperoleh mendapatkan biaya dan
digunakan secara efektif dan efisien dalam pencapaian sasaran/tujuan organisasi. }
{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \s16 \qj \li360 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \
aspnum \adjustright \lin360 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \
fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 Proses pengawasan memiliki segi
perilaku dan segi Teknik. Proses melaksanakan manajemen dalam bagian yang terdiri
dari hal-hal yang menyebabkan manusia dalam sebuah organisasi mengambil langkah-
langkah yang tdak konsisten dengan sasaran. Meskipun demikian untuk beberapa tujuan
penghimpunan biaya-biaya dari pembuatan produk adalah berguna, manajemen tidak bias
secara harfiah \uc1 \u8216 ?\uc1 \u8217 ?mengawasi\uc1 \u8217 ?\uc1 \u8217 ? suatu
prodk=uk, atau biaya pmbuatan sekurang-kurangnya upaya yang dilakukan adalah
pengawasan tindakan orang yang bertanggung jawab untuk mendapatkan biaya.}{\rtlch \
fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\
pard \plain \s16 \qj \fi-270 \li360 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin360 \rin0 \itap0 \ls1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f2
2.\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch
\af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 Kesesuaian Tujuan Organisasi (}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i1
\fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 Goal Congruencei}{\rtlch \fcs1 \af0
\afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 ) }{\rtlch \fcs1 \af0
\afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \
s16 \qj \li360 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin360 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch
\alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 Suatu organisasi yang tidak memikirkan
eksistensinya makan sejak itulah organisasi tersebut benar-benar kehilangan tujuan
atau sasaran yang ingin dicapainya. Tujuan organisasi dihubungkan dengan tujuan
manajemen tertinggi (}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i1 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 top management}{\rtlch \fcs1 \af0 \afs24 \ltrch
\fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 ). Manajemen tertinggi menginginkan
sasaran organisasi ini terwujud, tetapi organisasi yang lain pun mempunyai tujuan
masing-masing yang hendak ingin dicapaianya. Sasaran perseorangan ini berupa
kepuasan yang mereka harapkan. Dalam arti bahwa, anggota organisasi digerakkan oleh
minat mereka sendiri.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \s16 \qj \li360 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin360 \rin0 \
itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 Adanya perbedaan antara tujuan organisasi dengan tujuan perseorangan
sebagai anggota organisasi, menyarankan perusahaan mendesain system pengendalian
manajemen sehingga tindakan memberi peran kepada orang disesuaikan dengan minat
yang mereka rasakan. Dalam hal penyesuaian minat individu terhadap kepentingan
perusahaan harus ada kesesuaian. Dalam Terminology System Pengendalian Manajemen
adanya kesesuian }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 tujuan organisasi dengan tujuan individual ini
disebut }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i1 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 goal congruence. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \s16 \qj \li360 \ri0 \sa160
\sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin360 \rin0 \itap0 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i1 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
Goal conguruenc}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i1 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 e }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 dipengaruhi oleh sistem pengendalian formal
dan informal. Sistem pengendalian formal tersebut adalah perencanaan strategik,
anggaran dan laporan, sedangkan sistem pengendalian informal adalah etos kerja,
gaya/corak manajemen, organisasi informasi, persepsi, dan komunikasi serta kultur.}
{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
\par }\pard \plain \s16 \qj \fi-270 \cufi0 \li360 \culi0 \ri0 \sa160 \sl360 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin360 \rin0 \itap0 \ls1 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025
\ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \f2 3.\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 Kerjsa sama dan Konflik}{\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \
s16 \qj \fi-338 \cufi-141 \li338 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin338 \rin0 \itap0 \ls0 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs24
\ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
Pada suatu organisasi, setiap individu akan berinteraksi dengan individu yang
lain. Terdapat beberapa individu bergabung berbentuk suatu kelompok dalam
organisasi. Satu kelompok kemudian akan berinteraksi dengan kelompok yang lain.
Masing-masing kelompok akan membentuk karakter yang unik, termasuk struktur grup,
kohesivitas, peran, norma dan proses. Kelompok-kelompok tersebut pada dasarnya
membentuk kultur kelompoknya sendiri. Sebagai hasilnya, kelompok-kelompok tersebut
mungkin akan bekerja sama atau bisa juga bersaing satu dengan yang lainnya.
Persaingan antarkelompok dapat menimbulkan konflik. Konflik dalam organisasi ini
pada dasarnya selalu ada dan tidak harus dihilangkan sama sekali, karena dalam
beberapa kasus adanya konflik tersebut justru menguntungkan organisasi apabila
dikelola dengan baik. Dengan demikian manajemen konflik dalam organsasi merupakan
bagian penting dalam sistem pengendalian manajemen.}{\rtlch \fcs1 \af0 \afs24 \
ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \s16 \
qj \fi98 \cufi41 \li119 \culi54 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \
aspnum \adjustright \lin119 \rin0 \itap0 \ls0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0
\fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \
fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 Kerja sama diperlukan dalam
organisasi. Para anggota menyadari apabila dalam organisasi tidak ada kerja sama,
maka organisasi itu akan bubar dan kemudian para anggota itu tidak dapat memperoleh
kepuasan yang dihrapkan yangmenggerakkan mereka untuk menjadikan organisasi pada
urutan pertama.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \s16 \qj \fi-270 \cufi0 \
li360 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin360 \rin0 \itap0 \ls1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f2 4.\tab }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
Tindakan pimpinan organisasi}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \s16 \qj \fi-338 \cufi-141 \
li338 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin338 \rin0 \itap0 \ls0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 Sistem pengawasan manajemen mungkin
tidak lagi manjadi efektif kecuali kalau bawahan dapat diyakinkan bahwa pimpinan
teratas pentingnya menganggap pentingnya sistem. Berbagai sistem diterapkan tanpa
dukungan manajemen lagi kecuali hanya arah yang dimaksud dan tanpa diikuti minat
atau tindakan dari pimpinan tingkat atas. Sistem seperti itu dilakukan dari pada
sebagian proses manajemen menjadi catatan rutin yang tidak terlaksana secara
keseluruhan yang kebaikan-kebaikan prinsip-prinsipnya diperuntukkan bagi jabatan-
jabatan untuk sejumlah besar kayawan.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \s16 \qj \li90 \culi0 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin90 \rin0 \
itap0 \ls0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch
\dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 Tindakan adalah tanda yang pasti, mungkin bahkan merupakan satu-satunya
tanda yang efektif, mungkin pimpinan tingkat atas menaruh minat pada sistem
pengawasan. Pada dasarnya tindakan ini melitputi hadiah atau penghargaan lain untuk
prestasi yang prima, kritik atau pencatatan/pemindahan bagi mereka yang berprestasi
di bawah standar. Dalam berbagai laporan tentang prestasi tidak lagi terdengar
dalam pelaksanaan perkantoran. Organisasi mempunyai alasan bahwa pimpinan sudah
tidak lagi memperhatikan mereka.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \s16 \qj \fi-580 \cufi0 \
li360 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin360 \rin0 \itap0 \ls1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f2 5.\tab }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
Keikutsertaan dan Perhatian}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch
\alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 \par }\pard \plain \s16 \qj \li90 \culi0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin90 \rin0 \itap0 \ls0 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
Pengawasan dilakukan dengan membuat standar bagi prestasi yang diharapkan dan
diperbandingkan dengan prestasi yang sebenarnya dengan standar tertentu. Standar
apa pun dari prestasi yang baik ditetapkan apabila mungkin menjadi efektif seperti
yang diharapkan, dari pengawasan itu semata-mata orang menilai persetujuan sebagai
ukuran yang wajar/adil. Apabila tidak menyetujuinya, mungkin ia tidak
memperlihatkannya, untuk membandingkan antara prestasinya dengan standar yang
ditentukan dan mungkin pula ia menjadi marah, dan bahkan bila mungkin menolak,
suatu usaha yang dilakukan untuk mmbuat suatu perbandingan. Jalan terbaik untuk
menjamin persetujuan ini adalah dengan cara menanyakan kepada orang yang
prestasinya dijadikan ukuran kepada anggota dalan proses yang dijadikan sebagai
standar. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch
\dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \s16 \qj \fi-580 \cufi0 \li360 \culi0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin360 \rin0 \itap0 \
ls1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4
\hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025
\ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \f2 6.\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 Manajer Lini Depan}{\rtlch \fcs1 \af0 \afs24 \
ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \s16 \
qj \li90 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin90 \rin0 \itap0 \ls0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 Jika bawahan bertangung jawab pada
kemampuan mereka, mereka akan menerima penghargaan,kritik (kontruksi) dan insentif-
insentif lain sebagai hasil pertanggungjawaban mereka. Staf tidak secara tidak
secara langsung terliput dalam aktivitas motivasi ini (kecuali dengan penghargaan
utnuk pengawasan staf organisasi mereka sendiri). manajer lini depan merupakan
fokus yang penting dalam pengawasan manajemen, serta membuat perhitungan yang
menyebarkan pertimbangan-pertimbangan dalam ukuran sistem pengawasan.}{\rtlch \fcs1
\af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \
plain \s16 \qj \fi-580 \cufi0 \li360 \culi0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin360 \rin0 \itap0 \ls1 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \
pard \plain \rtlch \fcs1 \af0 \afs22
\ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f2 7.\tab }{\rtlch \fcs1
\af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 Proses
Pengawasan Manajemen}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \s16 \qj \li90 \culi0 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin90 \rin0 \itap0
\ls0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch
\dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 Proes pengendalian manajemen meliputi dua kegiatan terpisah, tapi
antara }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \s16 \qj \li90 \culi0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin90 \rin0 \itap0 \ls0 \rtlch \fcs1 \af0
\afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4
\lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 Yang satu dengan yang
lainnya berhubungan erat, yaitu: perencanaan dan pengawasan. Perencanaan merpakan
aktivitas yang berlangsung disemua tingkat organisasi. Apabila seorang personil
penjualan akan mengunjungi pembeli ia harus membuat rencana. Jika direksi
memutuskan program pengembangan untuk lima tahun, maka ia juga akan membuat
perencanaan.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }\pard \plain \s16 \qj \li90 \culi0 \ri0 \sa160 \sl360
\slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin90 \rin0 \itap0 \ls0 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
Proses pengawasan menjamin bahwa hasil yang dikehendaki tercapai. Aktivitas ini
juga berlangsung diseluruh bagian organisasi. Jika seorang supervisor mengawasi
bagaimana kerajinan karyawan dalam menjalankan pekerjaannnya, maka supervisor itu
melakukan pengawasan dan demikian pula dengan direksi. Apabila ia membahas laporan
akhir tentang prestasi kerja dengan wakil direksi meskipun kata \uc1 \u8216 ?\uc1 \
u8217 ?perencanaan\uc1 \u8217 ?\uc1 \u8217 ? (}{\rtlch \fcs1 \af0 \afs24 \ltrch \
fcs0 \i1 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 planning}{\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 ) tidak masuk dalam
istilah proses pengawasan manajemen hal ini akan dipahami bahwa aktivitas
perencanaan seluruhnya sama pentingnya dengan aktivitas pengawasan dalam proses
ini.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \s16 \qj \li90 \culi0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin90 \rin0 \itap0 \ls0 \rtlch \fcs1 \af0
\afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4
\lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 Pelaksanaan
pengawasan manajemen terletak dalam kerangka tujuan organisasi dan luasnya strategi
untuk mrncapai tujuan-tujuan. Dalam organisasi kecil, implementasi (pelaksanaan)
perencanaan stategik mungkin mwliputi: pengutamaan, pengembangan rencana informal
oleh manajer, memberikan penjelasan kepada para anggota organisasi yang lain
tentang apa yang akan dikerjakannya dan pengamatannya lebih lanjut untuk mengetahui
dengan pasti bagaimana para anggota melaksanakan tugas yang diberkan kepada mereka.
Pengawasan secara tatap muka ini hanya patut dilakukan oleh organisasi kecil.}{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
\par }\pard \plain \s16 \qj \li90 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin90 \rin0 \itap0 \ls0 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs24
\ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 Dalam sebuah perusahaan
dengan unit-unit organisasi yang terpisah-pisah, masing-masing dengan tugas khusus
untuk dikerjakan, strategi (pengaturan) harus dihubungkan kepada manajer dari semua
unit yang ada. Pelaksanaan rencana secara formal harus dikembangkan, dan upaya
tiap-tiap manajer harus diserasikan yang satu dengan yang lainnya. Inilah yang
disebut sebagai proses pengawasan manajemen.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\i0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \s16 \qj \li90 \
culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \
lin90 \rin0 \itap0 \ls0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 Sistem pengawasan manajemen harus dibedakan
dari pengawasan dan perencanaan, yang disebut \uc1 \u8216 ?\uc1 \u8217 ?pengawasan
oprasional.\uc1 \u8217 ?\uc1 \u8217 ? proses inilah yang menjamin tugas-tugas
khusus dapat terlaksana dengan efektif dan efisien. Pengawasan operasional dapat
meliputi keputusan/pertimbangan manajemen dalam }{\rtlch \fcs1 \af0 \afs24 \ltrch \
fcs0 \i1 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 scope }{\rtlch \fcs1 \af0 \afs24 \
ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 kecil secara relatif
berlaku dalam interaksi anatarmanajer.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \s16 \qj \li90 \culi0 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin90 \rin0 \
itap0 \ls0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch
\dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 Terdapat tiga macam proses perencanaan dan pengawasan: perencanaan
strategik, pengawasan manajemen, dan pengawasan operasional.}{\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \
s16 \qj \fi-220 \cufi0 \li0 \culi-100 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \ls1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f2
8.\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 Langkah-Langkah Proses Pengendalian Manajemen}{\rtlch \fcs1 \af0 \afs24 \
ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \s16 \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0
\rin0 \itap0 \ls0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Biasanya proses pengawasan manajemen berupa
interaksi dan komunikasi informal. Komunikasi informal terjadi dengan
dilangsungkannya rapat pembicaraan, pencatatan, dan acara-acara tatap muka. Namun
demikian, kegiatan-kegiatan informal ini sangat penting. Kepentingan-kepentingan
itu tidak dapat diterima sebagai suatu gambaran yang sistematis. Dan lagi selain
kegiatan-kegiatan informal ini, semua perusahaan juga harus mempuyai sistem
pengawasan manajemen formal. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Sistem pengawasan manajemen ini terdiri dari
bidang-bidang sebagai berikut: }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \
ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \ls2 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1 a. }{\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Perumusan strategi (strategy formulation) }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl240
\slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 b. Perencanaan strategi (strategic planning) }{\rtlch \
fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\
pard \plain \qj \li0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 c. Pemrograman
(programming) }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl240 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 d. Penganggaran (budgeting) }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 e. Pengoperasian dan pembukuan (operating and
Accounting) }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl240 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 f. Laporan dan analisis (reporting and analysis) }{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Sebagaimana gambar
berikut ini setiap kegiatan bergerak ke arah kegiatan yang lain pada urutan
berikutnya. Kegiatan-kegiatan itu berulang-ulang dalam suatu siklus reguler. }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \
plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\trowd \trqc \
trgaph0 \trrh506 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \
trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \
trbrdrv \brdrs \brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180 \tpvpara \tphcol \tposxc
\tposnegy-304 \tabsnoovrlp1 \trautofit1 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \
trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \
clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \
clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth4300 \clftsWidth3 \cellx4192 \pard \
plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \phpg \pvmrg \posxc \posnegy-304 \intbl \
itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \trowd \trql \trgaph0 \trleft0 \tdfrmtxtLeft180 \tdfrmtxtRight180 \
trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3
{\rtlch \fcs1 \af4 \afs24 \ltrch
\fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 Perumusan
Stategi}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \nosupersub0 \cell }\pard \plain \li0 \ri0 \sa160 \
sl259 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \
itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\trowd \trqc \trgaph0 \trrh506 \trleft-108 \trbrdrt \brdrs \brdrw10 \
trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \
trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180
\tpvpara \tphcol \tposxc \tposnegy-304 \tabsnoovrlp1 \trautofit1 \trftsWidth1 \
trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3
\trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \
brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth4300 \clftsWidth3 \
cellx4192 \row }\trowd \trqc \trgaph0 \trrh517 \trleft-108 \trbrdrt \brdrs \brdrw10
\trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh
\brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180 \
tpvpara \tphcol \tposxc \tposnegy-304 \tabsnoovrlp1 \trautofit1 \trftsWidth1 \
trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3
\trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \
brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth4300 \clftsWidth3 \
cellx4192 \pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \phpg \pvmrg \posxc \
posnegy-304 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 \trowd \trql \trgaph0 \trleft0 \tdfrmtxtLeft180 \
tdfrmtxtRight180 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddfl3 \trpaddft3 \
trpaddfb3 \trpaddfr3 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 Perencanaan Strategi}{\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
nosupersub0 \cell }\pard \plain \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\trowd \trqc \trgaph0 \
trrh517 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \
brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \
brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180 \tpvpara \tphcol \tposxc \tposnegy-304 \
tabsnoovrlp1 \trautofit1 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \
trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \
brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \
brdrw10 \cltxlrtb \clwWidth4300 \clftsWidth3 \cellx4192 \row }\pard \plain \qc \li0
\ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \phpg \pvmrg \posxc \posnegy-304 \intbl \itap1 \rtlch \fcs1
\af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch
\af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \trowd \trql \
trgaph0 \trleft0 \tdfrmtxtLeft180 \tdfrmtxtRight180 \trftsWidth1 \trftsWidthB3 \
trftsWidthA3 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0
Pembuatan Program}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \nosupersub0 \cell }\pard \plain \li0 \ri0 \sa160 \
sl259 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \
itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\trowd \trqc \trgaph0 \trrh517 \trleft-108 \trbrdrt \brdrs \brdrw10 \
trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \
trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180
\tpvpara \tphcol \tposxc \tposnegy-304 \tabsnoovrlp1 \trautofit1 \trftsWidth1 \
trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3
\trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \
brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth4300 \clftsWidth3 \
cellx4192 \row }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \phpg \pvmrg \posxc \
posnegy-304 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 \trowd \trql \trgaph0 \trleft0 \tdfrmtxtLeft180 \
tdfrmtxtRight180 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddfl3 \trpaddft3 \
trpaddfb3 \trpaddfr3 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 Penganggaran}{\rtlch \fcs1 \
af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4
\loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0
\cell }\pard \plain \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\trowd \trqc \trgaph0 \trrh517 \trleft-108 \
trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \
trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \
tdfrmtxtLeft180 \tdfrmtxtRight180 \tpvpara \tphcol \tposxc \tposnegy-304 \
tabsnoovrlp1 \trautofit1 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \
trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \
brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \
brdrw10 \cltxlrtb \clwWidth4300 \clftsWidth3 \cellx4192 \row }\trowd \trqc \trgaph0
\trrh525 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \
brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \
brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180 \tpvpara \tphcol \tposxc \tposnegy-304 \
tabsnoovrlp1 \trautofit1 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \
trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \
brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \
brdrw10 \cltxlrtb \clwWidth4300 \clftsWidth3 \cellx4192 \pard \plain \qc \li0 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \phpg \pvmrg \posxc \posnegy-304 \intbl \itap1 \rtlch \fcs1
\af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch
\af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \trowd \trql \
trgaph0 \trleft0 \tdfrmtxtLeft180 \tdfrmtxtRight180 \trftsWidth1 \trftsWidthB3 \
trftsWidthA3 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0
Pengoprasian}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \nosupersub0 \cell }\pard \plain \li0 \ri0 \sa160 \
sl259 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \
itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\trowd \trqc \trgaph0 \trrh525 \trleft-108 \trbrdrt \brdrs \brdrw10 \
trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \
trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180
\tpvpara \tphcol \tposxc \tposnegy-304 \tabsnoovrlp1 \trautofit1 \trftsWidth1 \
trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3
\trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \
brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth4300 \clftsWidth3 \
cellx4192 \row }\trowd \trqc \trgaph0 \trrh533 \trleft-108 \trbrdrt \brdrs \brdrw10
\trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh
\brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180 \
tpvpara \tphcol \tposxc \tposnegy-304 \tabsnoovrlp1 \trautofit1 \trftsWidth1 \
trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3
\trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \
brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth4300 \clftsWidth3 \
cellx4192 \pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \phpg \pvmrg
\posxc \posnegy-304 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \trowd \trql \trgaph0 \trleft0 \tdfrmtxtLeft180
\tdfrmtxtRight180 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddfl3 \trpaddft3 \
trpaddfb3 \trpaddfr3 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 Pelaopran Dan Analisis}{\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
nosupersub0 \cell }\pard \plain \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\trowd \trqc \trgaph0 \
trrh533 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \
brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \
brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180 \tpvpara \tphcol \tposxc \tposnegy-304 \
tabsnoovrlp1 \trautofit1 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \
trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \
brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \
brdrw10 \cltxlrtb \clwWidth4300 \clftsWidth3 \cellx4192 \row }\pard \plain \qj \li0
\ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \fi0 \cufi0 \li-220 \
culi-100 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin-220 \rin0 \itap0 \ls3 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1 a. }
{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 Perumusan strategi (}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \i1 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 strategy formulation}{\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 ) }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch
\dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 \par }\pard \plain \qj \fi0 \cufi0 \li260 \culi118 \ri0 \sa160 \sl360 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin260 \
rin0 \itap0 \ls0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Perumusan strategi yaitu proses penentuan
visi, misi, tujuan, sasaran, arah, dan kebijakan, serta strategi organisasi.
Perumusan strateegi merupakan tugas dan tanggung jawab manajemen puncak (top
management). Perumusan strategi lebih bersifat permanen dan berjangka panjang.
Perumusan strategi untuk menghasilkan visi, misi, dan tujuan organisasi yang bagus
membutuhkan kecanggihan organisasi dalam melihat depannya (trend watching dan
envisioning). }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }\pard \plain \qj \fi0 \cufi0 \li218 \culi99 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch
\alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Ada beberapa teknik untuk membuat
atau menetapkan strategi organisasi. Salah satu metode penentuan strategi tersebut
adalah dengan menggunakan analisis SWOT (strength, weakness, opportunity, threat).
Analisis SWOT dikembangkan dengan menganalisis faktor internal organisasi yang
menjadi kekuatan dan kelemahan organisasi (core competence) dan memperhitungkan
faktor eksternal berupa ancaman dan peluang. Berdasarkan analisis SWOT tersebut,
organisasi dapat menentukan strategi terbaik untuk mencapai tujuan organisasi.}{\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \par }\pard \plain \qj \fi-436 \cufi-182 \li216 \culi-100 \ri0 \sa160 \sl360 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin216 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 b. Perencanaan strategi (strategic planning) }{\rtlch \
fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\
pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Perencanaan strategi
merupakan proses penentuan program-program dan aktivitas yang akan dilaksanakan
oleh organisasi dan penentuan jumlah alokasi sumber daya yang dibutuhkan. Dalam
perencanaan strategi perusahaan ditentukan bagaimana mengimplementasikan strategi
yang telah ditetapkan dari perumusan strategi. Perencanaan proses strateegi
merupakan proses menurunkan strategi dalam bentuk program-program. }{\rtlch \fcs1 \
af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \
plain \qj \fi-218 \cufi-91 \li-2 \culi-100 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin-2 \rin0 \itap0 \rtlch \
fcs1
\af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 c.
Pemrograman (Programming) }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Pemrograman yaitu proses penyusunan rencana-
rencana yang akan dikerjakan oleh perusahaan, serta penetuan jumlah perkiraan dari
sumber- sumber daya dan dana yang akan dialokasikan pada tiap-tiap renana.
Pemorograman merupakan kegiatan pokok yang telah ditetapkan oleh organisasi untuk
dilaksanakan supaya strategi yang telah ditetapkan terlaksana. Dalam orientasi
keuntungan perusahan setiap pokok produk dibuat di pabrik yang sama, pabrik itu
sendiri dan modifikasinya mungkin diientifikasi sebagai program. Ada pula berbagai
penelitian dan pengembangan program, suatu sasaran pada perbaikan produk atau
proses untuk mencari produk baru yang dapat dipasarkan. }{\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \
plain \qj \fi-218 \cufi-91 \li-2 \culi-100 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin-2 \rin0 \itap0 \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 d.
Pengaturan anggaran (Budgeting) Anggaran yaitu suatu rencana yang dinyatakan secara
kuantitatif biasanya berupa uang, daftar yang berlaku pada suatu periode tertentu,
biasanya satu tahun. Dalam proses budgeting setiap program diwujudkan dalam bentuk
daftar yang sesuai dengan manajer pertanggungjawaban yang telah ditugaskan
melaksanakan program tersebut secara keseluruhan atau sebagian. Walaupun rencana
itu semula dibuat dalam daftar per seorangan, dalam proses penganggaran (}{\rtlch \
fcs1 \af5 \afs24 \ltrch \fcs0 \i1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af5 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 budgeting}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1
\ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 ) perencanaan itu diwujudkan dalam daftar pusat
pertanggungjawaban. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }\pard \plain \qj \fi0 \cufi0 \li-220 \culi-100 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin-220 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 e. Pengoperasian dan pembukuan
(operating and accounting) }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Sewaktu pengoperasian, pada bagian pembukuan
mencatat aktiva terpakai (biaya) dan hasil yang dicapai dalam periode tertentu.
Catatan tersebut disusun sehingga data biaya dan hasil keduanya diklasifikasikan
oleh program dan pusat pertanggungjawaban. Klasifikasi dan data sesuai dengan
program digunakan untuk mengukur manajer pusat pertanggungjawaba. Tujuan akhir,
data pada hasil pengoperasian dan pembukuan dilaporkan sebagai perbandingan dengan
rencana sebagai kumpulan data keempat dalam budget. }{\rtlch \fcs1 \af0 \afs24 \
ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \
fi0 \cufi0 \li-220 \culi-100 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin-220 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 f.
Laporan dajn analisis (reporting dan analysis) }{\rtlch \fcs1 \af0 \afs24 \ltrch \
fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Sistem Pengawasan Manajemen diimplementasikan
sebagai alat komunikasi yang terdiri dari dua macam data, yaitu data pembukuan dan
non-pembukuan. Kedua data tersebut menghasilkan data organisasi tentang apa yang
sedang terjadi dalam lingkungan di luar organisasi. Dari informasi tersebut,
manajer mengetahui apa yang sedang berlangsung dan membantu kepastian bahwa
pekerjaan dikerjakan dengan pusat pertanggungjawaban terpisah yang terkoordinir. }
{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \fi-220 \cufi0 \li0 \culi-100 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\ls1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \f2 9.\tab }{\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Sifat-sifat Pengawasan
Manajemnen}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \culi-100 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \ls0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Berikut hal-hal yang merupakan sifat-sifat
pokok sistem pengendalian manajemen. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl240
\slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 a. Sistem pengendalian manajemen dipusatkan }{\rtlch \
fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\
pard \plain \qj \li0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Pada perencanaan dan
pusat }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \fi0 \cufi0 \li0 \culi0 \ri0 \sa160 \sl240 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \ls3 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1 b. }{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Pertanggungjawaban}{\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \par }\pard \plain \qj \fi218 \cufi91 \li-220 \culi-100 \ri0 \sa160 \sl240 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin-
220 \rin0 \itap0 \ls3 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025
\ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1 c. }{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Informasi dalam sistem
manajemen dibedakan atas dua jenis yang umum: }{\rtlch \fcs1 \af0 \afs24 \ltrch \
fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \fi218 \
cufi91 \li-220 \culi-100 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin-220 \rin0 \itap0 \ls3 \rtlch \fcs1 \af0
\afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4
\lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \pard \
plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \f1 d. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 . Data perencanaan, meliputi perencanaan anggaran dan
standar. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 e.
Data murni, merupakan informasi tentang kejadian-kejadian sebenarnya baik dalam }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \li0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 organisasi
maupun lingkungan sekitarnya. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \fi-218 \cufi-91 \
li218 \culi0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24
\ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 f. Sistem
pengendalian manajemen merupakan suatu sistem yang mencakup semua aspek operasi
perusahaan. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }\pard \plain \qj \fi-218 \cufi-91 \li218 \culi0 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch
\alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 g. Sistem pengendalian dalam
bentuk sistem yang menyeluruh diperlukan karena salah satu fungsi yang penting dari
manajemen adalah menjamin operasi dari semua bagian perusahaan agar seimbang antara
satu bagian dengan bagian yang lain dan agar pemeriksaan berimbang manajemen
memerlukan informasi mengenai setiap bagian. }{\rtlch \fcs1 \af0 \afs24 \ltrch \
fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 h. Sistem pengendalian manajemen umumnya \uc1
\u8220 ?diterapkan di sekitar struktur lingkungan,\uc1 \u8221 ? yaitu }{\rtlch \
fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\
pard \plain \qj \fi0 \cufi0 \li220 \culi100 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin220 \rin0 \
itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 sumber-sumber daya dan hasil-hasil yang dinyatakan dalam
unit-unit keuangan. Uang hanyalah sebutan angka yang dapat digunakan untuk
mengkombinasikan dan membandingkan unsur-unsur (seperti jam kerja, macam pekerja,
kuantitas dan sumber daya yang heterogen kualitas bahan, jumlah dan jenis produk
yang dihasilkan). Namun meski demikian struktur finansial biasanya merupakan titik
pusat, tolok ukur non uang seperti menit per operasi, jumlah buruh, dan penolakan
setiap naik turunnya harga juga menjadi bagian yang penting dalam sistem. }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \fi-220 \cufi-92 \li220 \culi0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin220 \rin0 \
itap0 \ls4 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \f1 i. }{\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Proses pengawasan
manajemen bersifat ritmik, dalam arti bahwa proses tersebut mengikuti pola tertentu
dan tabel waktu dari bulan ke bulan dari tahun ke tahun. Dalam persiapan anggaran
yang dipandang sebagai kegiatan penting dan proses pengawasan manajemen langkah-
langkah tertentu dalam rangkaian penentuan dan tanggal- tanggal tertentu setiap
tahun: penjabaran garis pedoman, persiapan taksiran/penilaian, transaksi taksiran
ini secara menyeluruh melalui beberapa eselon dalam organisasi Machfoedz. M. &
Mahmudi (2008). }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \fi-219 \cufi-91 \li-1 \culi-100 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin-1 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b1 \
fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Akuntansi Pertanggung Jawaban
(Pusat Biaya) }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \fi-16 \cufi-7 \li-204 \
culi-100 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin-204 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Akuntansi
pertanggungjawaban yaitu merupakan media pengendalian biaya (input)dan atau
pendapatan (output) dengan menghubungkan biaya dan atau pendapatan tersebut dengan
tempat di mana biaya atau penghasilan terjadi. Manajemen bertangung jawab untuk
menciptakan hubungan yang optimum antara biaya (input) dengan pendapatan (output).
Dengan konsep pertangungjawaban tersebut, maka kinerja manajer dan kinerja unit
organisasi dapat dinilai tingkat efesiensi dan efektifitasnya.}{\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \
plain \qj \fi-16 \cufi-7 \li-204 \culi-100 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin-204 \rin0 \itap0 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 Suatu akuntansi pertanggungjawaban anggaran harus dihubungkan dengan
pelaksanaan anggaran (budget holder/budgatee). Dengan cara pengendalian diharapkan
akan lebih efektif, sebab dengan adanya ini penangung jawab maka akan lebih mudah
dilakukan analisis dan tindak lanjut dari pelaksanaan anggaran. }{\rtlch \fcs1 \af4
\afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \
plain \qj \fi-218 \cufi-91 \li-2 \culi-100 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin-2 \rin0 \itap0 \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 1.
Akuntansi Pertanggungjawaban Dan Motivasi }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360
\slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 Akuntansi pertanggungjawaban dengan motivasi saling
berkaitan. Setelah kita melihat gambaran ringkas tentang akuntansi
pertanggungjawaban maka sudah di berikan gambaran mengenai unsur-unsur yang ada di
dalam model pengawasan dalam akuntansi pertanggungjawaban. Unsur-unsur tersebut
adalah:}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl240 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\ls5 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \f1 a. }{\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Tempat-tempat (unit
organisasi) yang akan di kendalikan (responsibility centers). }{\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \
li0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \ls5 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1 b. }
{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 Penanggung jawab (responsibilityperson /manager) }{\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \
fi0 \cufi0 \li0 \culi0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \ls5 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \pard \
plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \f1 c. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 Anggaran sebagai alat pengendali (budget)}{\rtlch \fcs1 \
af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \
plain \qj \li0 \culi0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \ls0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \
fi-218 \cufi-91 \li-2 \culi-100 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin-2 \rin0 \itap0 \ls0 \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
par }\pard \plain \qj \fi-218 \cufi-91 \li-2 \culi-100 \ri0 \sa160 \sl360 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin-2 \
rin0 \itap0 \ls0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 2. Pusat Pertanggungjawaban Sebagai Alat
Perencanaan Dan Pengendalian }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Beberapa unsur yang ada dalam akuntansi
pertanggungjawaban adalah menentukan tempat yang akan di kendalikan, tempat-tempat
yang akan di kendalikan ini ditunjukkan dengan menyusun struktur organisasi
perusahaan.Struktur organisasi perusahaan disusun dengan menentukan jenjang-
jenjang wewenang, dimulai dari direktur utama atau presiden yang membawahi para
direktur, direktur membawahi kepala departemen di bawah kepala departemen mungkin
kepala bagian, kepala seksi, dan seterusnya. }{\rtlch \fcs1 \af0 \afs24 \ltrch \
fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \fi-218 \
cufi-91 \li-2 \culi-100 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin-2 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22
\ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24
\ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 3. Fungsi
dan Kriteria Penyusunan Anggaran }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 a. Fungsi Anggaran }{\rtlch \fcs1 \af0 \afs24
\ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \
li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Pada suatau perusahaan,
anggaran memiliki peran penting untuk melakukan }{\rtlch \fcs1 \af0 \afs24 \ltrch \
fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 perencanaan dan pengendalian keuangan
perusahaan. Secara singkat dapat di jelaskan }{\rtlch \fcs1 \af0 \afs24 \ltrch \
fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 bahwa anggaran memiliki beberapa fungsi,
yaitu: }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl240 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\ls6 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \f1 1) }{\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Sebagai alat
perencanaan dan pengendalian organisasi}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \
fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \
ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \ls6 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1 2) }{\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Sebagai alat untuk operasionalisasi strategi organisasi. }{\rtlch \fcs1 \af0 \afs24
\ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \
li0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \ls6 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1 3) }
{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 Sebagai alat koordinasi antara manajer pusat pertanggungjawaban dengan
staf di }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \fi0 \cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin218 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 bawahnya }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \fi0 \
cufi0 \li0 \culi0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \ls6 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1
4) }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 Sebagai alat motivasi}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \fi0 \cufi0 \li0 \
culi0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \ls6 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1 5) }
{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 Sebagai alat penilaian kinerja }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \fi0 \
cufi0 \li0 \culi0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \ls2 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1
b. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 Penyusunan Anggaran }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \fi218 \
cufi91 \li0 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \ls0 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24
\ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Hal-hal yang perlu
dipertimbangkan dalam proses penyusunan anggaran adalah : }{\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \
plain \qj \fi-218 \cufi-91 \li436 \culi99 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin436 \rin0 \itap0 \ls7 \
rtlch \fcs1
\af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \
pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \f1 1) }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 Partisipasi dalam proses pengganggaran Angaran dapat
berbentuk top down atau bisa juga }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \i1 \fs24
\kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 buttom up budget}{\rtlch \fcs1 \
af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4
\loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 . Top down
budgeting adalah jenis pengangaran dimana senior management menetapkan anggaran
untuk manajemen level di bawahnya, sedangkan buttom up budgeting adalah jenis
penganggaran dimana manejer level bawah berpartisipasi dalam menetapkan jumlah
angaran. Dalam praktiknya, angaran buttom up atau anggaran partisipatif lebih baik
di bandingkan top down budget dilihat dari pengaruhnya terhadap meningkatnya
motivasi manajer dan penurunan kesenjangan angaran (budget slack/budget padding). }
{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 \par }\pard \plain \qj \fi-218 \cufi-91 \li436 \culi99 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin436 \rin0 \itap0 \ls7 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1 2) }{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Tingkat kesulitan
target anggaran. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }\pard \plain \qj \fi0 \cufi0 \li438 \culi199 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin438 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch
\alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Target anggaran seyogyanya tidak
terlalu sulit untuk dicapai sehingga tidak memaksakan motivasi personal perusahaan,
namun juga jangan terlalu rendah sehingga sangat mudah di capai. Anggaran hendaknya
bersifat menantaang tapi tetap terjangkau (challenging but attainable)}{\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
highlight0 Atau demanding but}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 reasonable. }{\rtlch \fcs1 \
af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4
\loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\
pard \plain \qj \fi-218 \cufi-91 \li656 \culi199 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin656 \rin0 \
itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 3) Keterlibatan manajemen senior Keterlibatan level
manajemen senior dalam mereview anggaran sangat penting. Hal itu juga dapat
meningkatkan motivasi pertanggungjawab anggaran (budgeting). Manajemen senior juga
harus membuat (follow up) atas realisasi angaran sebagai umpan balik (feed back)
bagi budgetee agar ia lebih termotivasi untuk mencapai target angaran. }{\rtlch \
fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\
pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 4. Laporan
Pertangungjawaban }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }\pard \plain \qj \fi0 \cufi0 \li218 \culi99 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch
\alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Terhadap pusat-pusat
pertanggungjawaban, setiap periode yang ditentukan harus dibuat laporan untuk
atasanya akan menggabungkan laporan bagian- bagian yang dibawahnya untuk di
laporkan ke bagian/pejabat yang lebih tinggi setelah di kombinasikan dengan laporan
dari bagiannya sendiri. Ini disebut \uc1 \u8220 ?laporan Laporan
pertanggungjawaban,\uc1 \u8221 ?yang berisi biaya-biaya yang dianggarkan
dibandingkan biaya yang sesungguhnya terjadi pada bagian tersebut atau disebut
laporan anggaran dan realisasi anggaran. Untuk menerangkan contoh penerapan
akuntansi pertanggungjawaban dibagi dalam enam tahap yaitu dari tahap pelaporan
keseluruhan, pelaporan departemen perakitan, pelaporan penektur, dan yang terakhir
meninjau kembali laporan-laporan Machfoedz. M. & Mahmudi (2008). }{\rtlch \fcs1 \
af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \
plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs28 \ltrch \
fcs0 \fs28 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Bagan Organisasi PT.
"UDHUG"}{\rtlch \fcs1 \af4 \afs28 \ltrch \fcs0 \fs28 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\shp {\*\shpinst \shpleft2865 \shptop258 \shpright6090 \shpbottom723 \
shpfhdr0 \shpbxcolumn \shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \
shpfblwtxt0 \shpz0 \shplid1026 {\sp {\sn shapeType}{\sv 202}}{\sp {\sn fFlipH}{\sv
0}}{\sp {\sn fFlipV}{\sv 0}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn WrapText}
{\sv 0}}{\sp {\sn anchorText}{\sv 0}}{\sp {\sn txflTextFlow}{\sv 0}}{\sp {\sn
cdirFont}{\sv 0}}{\sp {\sn fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn
fillColor}{\sv 14461583}}{\sp {\sn fFilled}{\sv 1}}{\sp {\sn lineWidth}{\sv 19050}}
{\sp {\sn lineJoinStyle}{\sv 1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn wzName}{\sv Text
Box 1}}{\sp {\sn fLayoutInCell}{\sv 1}}{\shptxt \pard \plain \qc \li0 \ri0 \sa160 \
sl259 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
Dewan Komisaris}{\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }}}{\shprslt {\pict }}}}{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\shp {\*\shpinst \shpleft2820 \
shptop414 \shpright6045 \shpbottom881 \shpfhdr0 \shpbxcolumn \shpbxignore \
shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \shpz2 \shplid1027 {\sp {\sn
shapeType}{\sv 202}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn fFlipV}{\sv 0}}{\sp {\sn
fLockAspectRatio}{\sv 0}}{\sp {\sn WrapText}{\sv 0}}{\sp {\sn anchorText}{\sv 0}}{\
sp {\sn txflTextFlow}{\sv 0}}{\sp {\sn cdirFont}{\sv 0}}{\sp {\sn fLineOK}{\sv 1}}
{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fillColor}{\sv 14461583}}{\sp {\sn fFilled}{\
sv 1}}{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\sv 1}}{\sp {\sn
fLine}{\sv 1}}{\sp {\sn wzName}{\sv Text Box 4}}{\sp {\sn fLayoutInCell}{\sv 1}}{\
shptxt \pard \plain \qc \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 Pesiden Direktur}{\rtlch \fcs1 \af0
\afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }}}{\shprslt {\
pict }}}}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
shp {\*\shpinst \shpleft2790 \shptop484 \shpright6045 \shpbottom996 \shpfhdr0 \
shpbxcolumn \shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \
shpz7 \shplid1028 {\sp {\sn shapeType}{\sv 202}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn
fFlipV}{\sv 0}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn WrapText}{\sv 0}}{\sp
{\sn anchorText}{\sv 0}}{\sp {\sn txflTextFlow}{\sv 0}}{\sp {\sn cdirFont}{\sv 0}}
{\sp {\sn fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fillColor}{\sv
14461583}}{\sp {\sn fFilled}{\sv 1}}{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn
lineJoinStyle}{\sv 1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn wzName}{\sv Text Box 8}}{\
sp {\sn fLayoutInCell}{\sv 1}}{\shptxt \pard \plain \qc \li0 \ri0 \sa160 \sl259 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 Direktur
Produksi}{\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }}}{\shprslt {\pict }}}}{\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs24
\rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\shp {\*\shpinst \shpleft4433 \shptop244 \
shpright4435 \shpbottom490 \shpfhdr0 \shpbxcolumn \shpbxignore \shpbypara \
shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \shpz14 \shplid1029 {\sp {\sn shapeType}
{\sv 20}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn fFlipV}{\sv 0}}{\sp {\sn
fLockAspectRatio}{\sv 0}}{\sp {\sn fFillOK}{\sv 0}}{\sp {\sn fLineOK}{\sv 1}}{\sp
{\sn fShadowOK}{\sv 1}}{\sp {\sn fNoFillHitTest}{\sv 1}}{\sp {\sn fFilled}{\sv 0}}
{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\sv 1}}{\sp {\sn fLine}{\
sv 1}}{\sp {\sn fArrowheadsOK}{\sv 1}}{\sp {\sn wzName}{\sv Straight Connector 18}}
{\sp {\sn fLayoutInCell}{\sv 1}}}{\shprslt {\pict }}}}{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\shp {\*\shpinst \shpleft827 \
shptop598 \shpright827 \shpbottom732 \shpfhdr0 \shpbxcolumn \shpbxignore \shpbypara
\shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \shpz23 \shplid1030 {\sp {\sn shapeType}
{\sv 20}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn fFlipV}{\sv 0}}{\sp {\sn
fLockAspectRatio}{\sv 0}}{\sp {\sn fFillOK}{\sv 0}}{\sp {\sn fLineOK}{\sv 1}}{\sp
{\sn fShadowOK}{\sv 1}}{\sp {\sn fNoFillHitTest}{\sv 1}}{\sp {\sn fFilled}{\sv 0}}
{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\sv 1}}{\sp {\sn fLine}{\
sv 1}}{\sp {\sn fArrowheadsOK}{\sv 1}}{\sp {\sn wzName}{\sv Straight Connector 23}}
{\sp {\sn fLayoutInCell}{\sv 1}}}{\shprslt {\pict }}}}{\rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\shp {\*\shpinst \
shpleft4493 \shptop410 \shpright4501 \shpbottom723 \shpfhdr0 \shpbxcolumn \
shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \shpz13 \
shplid1031 {\sp {\sn shapeType}{\sv 20}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn fFlipV}
{\sv 0}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn fFillOK}{\sv 0}}{\sp {\sn
fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fNoFillHitTest}{\sv 1}}{\sp
{\sn fFilled}{\sv 0}}{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\sv
1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn fArrowheadsOK}{\sv 1}}{\sp {\sn wzName}{\sv
Straight Connector 17}}{\sp {\sn fLayoutInCell}{\sv 1}}}{\shprslt {\pict }}}}{\
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
shp {\*\shpinst \shpleft4478 \shptop-1076 \shpright4485 \shpbottom-671 \shpfhdr0 \
shpbxcolumn \shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \
shpz1 \shplid1032 {\sp {\sn shapeType}{\sv 20}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn
fFlipV}{\sv 0}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn fFillOK}{\sv 0}}{\sp {\
sn fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fNoFillHitTest}{\sv 1}}{\
sp {\sn fFilled}{\sv 0}}{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\
sv 1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn fArrowheadsOK}{\sv 1}}{\sp {\sn wzName}{\sv
Straight Connector 3}}{\sp {\sn fLayoutInCell}{\sv 1}}}{\shprslt {\pict }}}}{\rtlch
\fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
par }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\shp {\*\shpinst \
shpleft-750 \shptop125 \shpright2505 \shpbottom637 \shpfhdr0 \shpbxcolumn \
shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \shpz6 \
shplid1033 {\sp {\sn shapeType}{\sv
202}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn fFlipV}{\sv 0}}{\sp {\sn fLockAspectRatio}
{\sv 0}}{\sp {\sn WrapText}{\sv 0}}{\sp {\sn anchorText}{\sv 0}}{\sp {\sn
txflTextFlow}{\sv 0}}{\sp {\sn cdirFont}{\sv 0}}{\sp {\sn fLineOK}{\sv 1}}{\sp {\sn
fShadowOK}{\sv 1}}{\sp {\sn fillColor}{\sv 14461583}}{\sp {\sn fFilled}{\sv 1}}{\sp
{\sn lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\sv 1}}{\sp {\sn fLine}{\sv 1}}
{\sp {\sn wzName}{\sv Text Box 7}}{\sp {\sn fLayoutInCell}{\sv 1}}{\shptxt \pard \
plain \qc \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 Pemeliharaan}{\rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }}}{\shprslt {\pict }}}}{\
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
shp {\*\shpinst \shpleft8087 \shptop8 \shpright8095 \shpbottom183 \shpfhdr0 \
shpbxcolumn \shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \
shpz5 \shplid1034 {\sp {\sn shapeType}{\sv 20}}{\sp {\sn fFlipH}{\sv 1}}{\sp {\sn
fFlipV}{\sv 0}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn fFillOK}{\sv 0}}{\sp {\
sn fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fNoFillHitTest}{\sv 1}}{\
sp {\sn fFilled}{\sv 0}}{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\
sv 1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn fArrowheadsOK}{\sv 1}}{\sp {\sn wzName}{\sv
Straight Connector 6}}{\sp {\sn fLayoutInCell}{\sv 1}}}{\shprslt {\pict }}}}{\rtlch
\fcs1 \af0 \afs22 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4
\loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\shp {\*\
shpinst \shpleft840 \shptop3 \shpright8078 \shpbottom5 \shpfhdr0 \shpbxcolumn \
shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \shpz15 \
shplid1035 {\sp {\sn shapeType}{\sv 20}}{\sp {\sn fFlipH}{\sv 1}}{\sp {\sn fFlipV}
{\sv 1}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn fFillOK}{\sv 0}}{\sp {\sn
fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fNoFillHitTest}{\sv 1}}{\sp
{\sn fFilled}{\sv 0}}{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\sv
1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn fArrowheadsOK}{\sv 1}}{\sp {\sn wzName}{\sv
Straight Connector 19}}{\sp {\sn fLayoutInCell}{\sv 1}}}{\shprslt {\pict }}}}{\
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
shp {\*\shpinst \shpleft4523 \shptop590 \shpright4530 \shpbottom995 \shpfhdr0 \
shpbxcolumn \shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \
shpz4 \shplid1036 {\sp {\sn shapeType}{\sv 20}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn
fFlipV}{\sv 0}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn fFillOK}{\sv 0}}{\sp {\
sn fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fNoFillHitTest}{\sv 1}}{\
sp {\sn fFilled}{\sv 0}}{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\
sv 1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn fArrowheadsOK}{\sv 1}}{\sp {\sn wzName}{\sv
Straight Connector 5}}{\sp {\sn fLayoutInCell}{\sv 1}}}{\shprslt {\pict }}}}{\rtlch
\fcs1 \af0 \afs22 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4
\loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\shp {\*\
shpinst \shpleft6420 \shptop185 \shpright9675 \shpbottom697 \shpfhdr0 \
shpbxcolumn \shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \
shpz3 \shplid1037 {\sp {\sn shapeType}{\sv 202}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn
fFlipV}{\sv 0}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn WrapText}{\sv 0}}{\sp
{\sn anchorText}{\sv 0}}{\sp {\sn txflTextFlow}{\sv 0}}{\sp {\sn cdirFont}{\sv 0}}
{\sp {\sn fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fillColor}{\sv
14461583}}{\sp {\sn fFilled}{\sv 1}}{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn
lineJoinStyle}{\sv 1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn wzName}{\sv Text Box 2}}{\
sp {\sn fLayoutInCell}{\sv 1}}{\shptxt \pard \plain \qc \li0 \ri0 \sa160 \sl259 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 Pengawasan
Operasi Produksi}{\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }}}{\shprslt {\pict }}}}{\rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\shp {\*\shpinst \
shpleft2850 \shptop125 \shpright6105 \shpbottom637 \shpfhdr0 \shpbxcolumn \
shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \shpz11 \
shplid1038 {\sp {\sn shapeType}{\sv 202}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn fFlipV}
{\sv 0}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn WrapText}{\sv 0}}{\sp {\sn
anchorText}{\sv 0}}{\sp {\sn txflTextFlow}{\sv 0}}{\sp {\sn cdirFont}{\sv 0}}{\sp
{\sn fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fillColor}{\sv
14461583}}{\sp {\sn fFilled}{\sv 1}}{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn
lineJoinStyle}{\sv 1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn wzName}{\sv Text Box 14}}{\
sp {\sn fLayoutInCell}{\sv 1}}{\shptxt \pard \plain \qc \li0 \ri0 \sa160 \sl259 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af0 \afs21 \ltrch \fcs0 \fs21 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 Pengawasan
Operasi Departemen}{\rtlch \fcs1 \af0 \afs21 \ltrch \fcs0 \fs21 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }}}{\shprslt {\pict }}}}{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\shp {\*\shpinst \shpleft8145 \
shptop174 \shpright8145 \shpbottom274 \shpfhdr0 \shpbxcolumn \shpbxignore \
shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \shpz12 \shplid1039 {\sp {\sn
shapeType}{\sv 20}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn fFlipV}{\sv 0}}{\sp {\sn
fLockAspectRatio}{\sv 0}}{\sp {\sn fFillOK}{\sv 0}}{\sp {\sn fLineOK}{\sv 1}}{\sp
{\sn fShadowOK}{\sv 1}}{\sp {\sn fNoFillHitTest}{\sv 1}}{\sp {\sn fFilled}{\sv 0}}
{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\sv 1}}{\sp {\sn fLine}{\
sv 1}}{\sp {\sn fArrowheadsOK}{\sv 1}}{\sp {\sn wzName}{\sv Straight Connector 16}}
{\sp {\sn fLayoutInCell}{\sv 1}}}{\shprslt {\pict }}}}{\rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\shp {\*\shpinst \
shpleft909 \shptop173 \shpright917 \shpbottom298 \shpfhdr0 \shpbxcolumn \
shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \shpz16 \
shplid1040 {\sp {\sn shapeType}{\sv 20}}{\sp {\sn fFlipH}{\sv 1}}{\sp {\sn fFlipV}
{\sv 0}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn fFillOK}{\sv 0}}{\sp {\sn
fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fNoFillHitTest}{\sv 1}}{\sp
{\sn fFilled}{\sv 0}}{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\sv
1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn fArrowheadsOK}{\sv 1}}{\sp {\sn wzName}{\sv
Straight Connector 20}}{\sp {\sn fLayoutInCell}{\sv 1}}}{\shprslt {\pict }}}}{\
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
shp {\*\shpinst \shpleft886 \shptop172 \shpright8159 \shpbottom173 \shpfhdr0 \
shpbxcolumn \shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \
shpz17 \shplid1041 {\sp {\sn shapeType}{\sv 20}}{\sp {\sn fFlipH}{\sv 1}}{\sp {\sn
fFlipV}{\sv 1}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn fFillOK}{\sv 0}}{\sp {\
sn fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fNoFillHitTest}{\sv 1}}{\
sp {\sn fFilled}{\sv 0}}{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\
sv 1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn fArrowheadsOK}{\sv 1}}{\sp {\sn wzName}{\sv
Straight Connector 21}}{\sp {\sn fLayoutInCell}{\sv 1}}}{\shprslt {\pict }}}}{\
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
shp {\*\shpinst \shpleft2865 \shptop276 \shpright6120 \shpbottom788 \shpfhdr0 \
shpbxcolumn \shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \
shpz10 \shplid1042 {\sp {\sn shapeType}{\sv 202}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn
fFlipV}{\sv 0}}{\sp {\sn fLockAspectRatio}{\sv
0}}{\sp {\sn WrapText}{\sv 0}}{\sp {\sn anchorText}{\sv 0}}{\sp {\sn txflTextFlow}
{\sv 0}}{\sp {\sn cdirFont}{\sv 0}}{\sp {\sn fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\
sv 1}}{\sp {\sn fillColor}{\sv 14461583}}{\sp {\sn fFilled}{\sv 1}}{\sp {\sn
lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\sv 1}}{\sp {\sn fLine}{\sv 1}}{\sp
{\sn wzName}{\sv Text Box 13}}{\sp {\sn fLayoutInCell}{\sv 1}}{\shptxt \pard \plain
\qc \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 Dep. Perakitan}{\rtlch \fcs1 \af0 \afs22 \ltrch
\fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }}}{\shprslt {\pict }}}}{\
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
shp {\*\shpinst \shpleft6435 \shptop276 \shpright9690 \shpbottom788 \shpfhdr0 \
shpbxcolumn \shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \
shpz8 \shplid1043 {\sp {\sn shapeType}{\sv 202}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn
fFlipV}{\sv 0}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn WrapText}{\sv 0}}{\sp
{\sn anchorText}{\sv 0}}{\sp {\sn txflTextFlow}{\sv 0}}{\sp {\sn cdirFont}{\sv 0}}
{\sp {\sn fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fillColor}{\sv
14461583}}{\sp {\sn fFilled}{\sv 1}}{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn
lineJoinStyle}{\sv 1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn wzName}{\sv Text Box 9}}{\
sp {\sn fLayoutInCell}{\sv 1}}{\shptxt \pard \plain \qc \li0 \ri0 \sa160 \sl259 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 Dep.
Penyelesaian}{\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }}}{\shprslt {\pict }}}}{\rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\shp {\*\shpinst \
shpleft-750 \shptop291 \shpright2505 \shpbottom803 \shpfhdr0 \shpbxcolumn \
shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \shpz9 \
shplid1044 {\sp {\sn shapeType}{\sv 202}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn fFlipV}
{\sv 0}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn WrapText}{\sv 0}}{\sp {\sn
anchorText}{\sv 0}}{\sp {\sn txflTextFlow}{\sv 0}}{\sp {\sn cdirFont}{\sv 0}}{\sp
{\sn fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fillColor}{\sv
14461583}}{\sp {\sn fFilled}{\sv 1}}{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn
lineJoinStyle}{\sv 1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn wzName}{\sv Text Box 10}}{\
sp {\sn fLayoutInCell}{\sv 1}}{\shptxt \pard \plain \qc \li0 \ri0 \sa160 \sl259 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 Dep. Alat
Perlengkapan}{\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }}}{\shprslt {\pict }}}}{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \fi0 \cufi0 \li0 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0
Tahap akhir arus laporan pertanggunganjawaban garis jenjang/tingkatannya yaitu:}{\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \highlight0 \par }\pard \plain \qj \fi439 \cufi183 \li0 \culi0 \ri0 \sa160 \
sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 Tingkat I Departemen
Perakitan}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \highlight0 \par }\pard \plain \qj \fi439 \cufi183 \li0 \
culi0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 Tingkat II
Bagian Pengawas Operasi Produksi}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 \par }\pard \plain \
qj \fi439 \cufi183 \li0 \culi0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0
\afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4
\lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0
Tingkat III Direktur Produksi }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \highlight0 \par }\pard \plain \qj \fi0 \
cufi0 \li438 \culi199 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin438 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0
Tingkat IV Presiden Direktur}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 \par }\pard \plain \
qj \fi-14 \cufi-6 \li14 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin14 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
highlight0 Jumlah biaya yang sepenuhnya menjadi tanggung jawab masing-masing
penanggung jawabn adalah sebagai berikut. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \
fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 \par }\pard \plain \
qj \fi439 \cufi183 \li0 \culi0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0
\afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4
\lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 Tingkat Departemen Perakitan}{\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \highlight0 \par }\pard \plain \qj \fi439 \cufi183 \li0 \culi0 \ri0 \sa160 \
sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 Budget bulan ini
= Rp 2.100.000,00 }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \highlight0 \par }\pard \plain \qj \fi439 \cufi183 \li0 \
culi0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0
Sesunggguhnya bulan ini = Rp 2.175.000,00 }{\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 \par }\pard
\plain \qj \fi439 \cufi183 \li0 \culi0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
highlight0 Budget s/d bulan ini = Rp 6.400.000,00 }{\rtlch \fcs1 \
af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4
\loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
highlight0 \par }\pard \plain \qj \fi439 \cufi183 \li0 \culi0 \ri0 \sa160 \sl240 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \highlight0 Sesungguhnya s/d bulan ini Rp 6,620.000,00}{\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \highlight0 \par }\pard \plain \qj \fi0 \cufi0 \li0 \culi0 \ri0 \sa160 \sl360 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \highlight0 Jumlah-jumlah tersebut akan menjadi bagian
dari laporan tingkat II di atasnya yaitu pengawas Operasi Perusahaan. }{\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
highlight0 \par }\pard \plain \qj \fi0 \cufi0 \li0 \culi0 \ri0 \sa160 \sl360 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \highlight0 \par }\pard \plain \qj \fi218 \cufi91 \li0 \
culi0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 Tingkat II
Pengawas Opeasi Perusahaan. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \highlight0 \par }\pard \plain \qj \fi0 \
cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch
\fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 Budget
bulan ini =Rp 7.600.000,00 }{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 \par }\pard
\plain \qj \fi0 \cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
highlight0 Sesungguhnya bulan ini = Rp 7.725.000,00 }{\rtlch \fcs1 \af0
\afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \highlight0 \par }\
pard \plain \qj \fi0 \cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
highlight0 Budget s/d bulan ini =Rp 24.100.000,00 }{\rtlch \fcs1
\af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
highlight0 \par }\pard \plain \qj \fi218 \cufi91 \li0 \culi0 \ri0 \sa160 \sl240 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \highlight0 Sesungguhnya s/d bulan ini = Rp
24.370.000,00 }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \highlight0 \par }\pard \plain \qj \fi-16 \cufi-7 \li16 \
culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin16 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22
\rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 Jumlah-jumlah
tersebut akan menjadi bagian dari laporan tingkat III di atasnya yaitu Direktur
Produksi.}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \highlight0 \par }\pard \plain \qj \fi0 \cufi0 \li218 \
culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 Tingkat III
Direktur Produksi}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \highlight0 \par }\pard \plain \qj \fi0
\cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0
Budget bulan ini = Rp 16.400.000,00 }{\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \highlight0 \par }\pard \
plain \qj \fi218 \cufi91 \li0 \culi0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
highlight0 Sesungguhnya s/d bulan ini = Rp 16.475.000,00}{\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 \
par }\pard \plain \qj \fi0 \cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin218 \rin0 \
itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \highlight0 Budget s/d bulan ini = Rp
47.100.000,00 }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \highlight0 \par }\pard \plain \qj \fi0 \cufi0 \li218 \
culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0
Sesungguhnya bulan ini = Rp 47.475.000,00 }{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 \par }\pard
\plain \qj \fi0 \cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
highlight0 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
highlight0 Jumlah-jumlah tersebut akan menjadi bagian dari laporan tingkat IV di
atasnya yaitu Direktur yang merupakan keseluruhan operasi perusahaan ke pemilik
perusahaan (Dewan Komisaris). }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 \par }\pard \plain \
qj \fi0 \cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0
\noline0 \aspalpha \aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0
Tingkat IV Presiden Direktur }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \highlight0 \par }\pard \plain \qj \fi0 \
cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch
\fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 Budget
bulan ini = Rp 86.400.000,00 }{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 \par }\pard
\plain \qj \fi0 \cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
highlight0 Sesungguhnya bulan ini = Rp 88.175.000,00 }{\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \highlight0 \par }\pard \
plain \qj \fi0 \cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
highlight0 Budget s/d bulan ini = Rp 292.100.000,00 }{\rtlch \fcs1 \
af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4
\loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
highlight0 \par }\pard \plain \qj \fi0 \cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin218 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \highlight0 Sesungguhnya s/d bulan ini = Rp
292.770.000,00 }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \highlight0 \par }\pard \plain \qj \fi0 \cufi0 \li218 \
culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 \par }\pard
\plain \qj \fi0 \cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
highlight0 \par }\pard \plain \qj \fi0 \cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin218 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \highlight0 \par }\pard \plain \qj \fi0 \cufi0 \li218 \
culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch
\dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 \highlight0 \par }\pard \plain \qj \fi0 \cufi0 \li218 \culi99 \ri0 \
sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch
\alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 \par }\pard \plain \
qj \fi0 \cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0
\noline0 \aspalpha \aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 \
par }\pard \plain \qj \fi0 \cufi0 \li218 \culi99 \ri0 \sa160 \sl240 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin218 \rin0 \
itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \highlight0 \par }\pard \plain \qj \fi0 \cufi0 \li218 \
culi99 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin218 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 \par }\pard
\plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \afs24 \ltrch \
fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Daftar Pustaka }{\rtlch
\fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4
\loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \
plain \qj \fi-660 \cufi-275 \li660 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin660 \rin0 \itap0 \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Firdaus A. Dunia, (2010); Ikhtisar Lengkap Pengantar Akuntansi, Edisi ketiga,
Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia, Depok. }{\rtlch \fcs1 \af0
\afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Larasati E, Herniwati &
Subardi (1986); Keuangan Negara, Universitas Terbuka, Jakarta.}{\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \
plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Lipsey RG et all
(1990); Economics, George Weidenfeld and Nicolson Ltd.}{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \fi-660 \cufi-275 \li660 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin660 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Diterjemahkan oleh Jaka Wasana dan Kirbrandoko, Dengan judul: Pengantar
Mikroekonomi, Binarupa Aksara, Jakarta. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360
\slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 Lipsey RG & PO Steiner (1984); Economics, Harper & Row
Publisher Inc. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 Diterjemahkan oleh Anas Sidik, dengan judul: Pengantar Ilmu Ekonomi, Bina
Aksara, Jakarta.}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 Lubis I & Abdullah (1988); Pengawasan Pembangunan, Karunika Universitas
Terbuka, Jakarta. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }\pard \plain \qj \fi-660 \cufi-275 \li660 \culi0 \ri0
\sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin660 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch
\alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Machfoedz. M. & Mahmudi (2008);
Akuntansi Manajemen. Penerbit Universitas Terbuka, Jakarta. }{\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \
li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Mansoer FW (2010);
Pengantar Ekonomi Mikro, Penerbit Universitas Terbuka, Jakarta. }{\rtlch \fcs1 \af0
\afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052
\langfenp2052 \alang1 \cf1 SastroAtmodjo, S., (2021); Teori Mikroekonomi. Pustaka
Learning Center, Malang. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 SastroAtmodjo, S. & Edy Purnairawan, (2021);
Pengantar Akuntansi. Media Sains }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \fi0 \cufi0 \li660 \
culi300 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin660 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Indonesia, Bandung. }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Slavin,
Albert & Reynold, Isaac N (1975); Basic Acconting. Edisi k-3, Rinchart &
Winstone, }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \fi0 \cufi0 \li660 \culi300 \ri0 \sa160 \sl360 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin660 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 Inc. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 Sudarman A (2000); A (2000); Pengantar Ekonomi Mikro, Universitas Terbuka,
Jakarta. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Sugiarto (1995); Pengantar Terbuka, Jakarta. Akuntansi, Universitas }{\rtlch \
fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\
pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Sugiarto (2020);
Pengantar Akuntansi, Penerbit Universitas Terbuka, Jakarta. }{\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \
li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Thaker, Ronald J
(1979); Acconting Principles, Englewood Cliffs, NJ; Prentice Hall International.
Weygandt, Kieso & Kimmel (2005); Acconting Principles, Edisi k-7, John Wiley &
Sons, Inc USA. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \par }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0
\afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4
\lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \
afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Profil
Penulis}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch
\af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 Erdinson Simbolon, S.E. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \fi0 \cufi0 \li2418 \
culi1099 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin2418 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Penulis lahir di Desa
Hutaginjang Kecamatan Barus Kabupatan Tapanuli Tengah Provinsi Sumatera Utara, pada
tgl 25 Mei 1973.Menamatkan Pendidikan formal Sekolah Dasar (SD) PadaTahun 1980-1986
dan Sekolah Menengah Pertama (SMP) pada tahun 1986- 1989, di Kecematan Barus. }{\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \par }\pard \plain \qj \fi-16 \cufi-7 \li16 \culi0 \ri0 \sa160 \sl360 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin16 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 Kemudian melanjutkan Pendidikan Sekolah Menengah Atas
(SMA) di Kota Madya Medan, padatahun 1989-1992. Dan melanjutkan Pendidikan ke
Universitas Advent Indonesia Bandung (UNAI), pada tahun 1995-2001, dengan mengambil
Fakultas Ekonomi Jurusan Akuntansi, dan mendapat gelar Sarjana Ekonomi. }{\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025
\ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Pada tahun 1993-1995 bekerja di Perusahaan
Tekstil, di Bekasi dan Tangerang. Setelah itu Bekerja di Financial di Medan, pada
tahun 2003-2007. Kemudian mengeluti pekerjaan di bidang Pendidikan,antara lain
pernah menjadi Staff Pengajar dan wali kelas SMP Swasta Advent Sempurna Binjai Pada
tahun 2008- 2017.kemudian di lanjutkan di tingkat Sekolah Menengah Kejuruan (SMK)
Satria Nusantara Binjai sebagai sataff pengajar dan skaligus sebagai Wakil Kepala
Sekolah di Bidang Sarana dan Prasarana pada tahun 2009-2017. Selanjutnya
mendapatkan kepercayaan sebagai Kepala Sekolah SD dan SMP Advent 4 Padang Bulan
Kota Madya Medan, pada tahun2017- 2019. Setelah itu mengajar di Perguruan
SD,SMP,SMA Advent Pasir Putih Pekan Baru, pada tahun 2019-2020. Sampai sekarang
Penulis mengajar di Perguruan SD,SMP,SMA Advent PAB XIV Bekasi, Jawa Barat.}{\rtlch
\fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \
plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \afs24 \ltrch \
fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Bab 9 }{\rtlch \fcs1 \
af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \
plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 AKUNTANSI
PERTANGGUNGJAWABAN PUSAT LABA}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qc \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \b1 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Agus Munandar }{\rtlch \fcs1 \af4
\afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4
\loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\
pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Universitas Esa Unggul}
{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Gambaran
Umum }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Perusahaan merupakan entitas yang bertujuan untuk mencari laba. Untuk itu,
manajemen berusaha untuk mengelola perusahaan secara efektif, efisien, dan ekonomis
agar mencapai tujuan perusahaan. Walaupun berorientasi profit, manajemen perusahaan
seringkali juga memperhatikan aspek lain seperti kelestarian lingkungan dan
kepedulian sosial, sehingga keberhasilan bisnis yang terjadi adalah keberhasilan
berkelanjutan. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 Pencapaian tujuan dan menjaga konsistensi pertumbuhan perusahaan memerlukan
efisiensi dan efektivitas operasionalisasi perusahaan. Untuk itu, manajemen
seringkali melakukan berbagai macam strategi dan usaha untuk mencapai tujuan
tersebut. Strategi yang dilakukan bisa berbentuk perbaikan sistem kerja, prosedur,
sistem akuntansi, sistem pengukuran kinerja atau hal lainnya. Penyusunan strategi
perusahaan dan pengambilan keputusan strategis, manajemen seringkali membutuhkan
informasi. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Selain itu, untuk pencapaian tujuan perusahaan secara efektif, manajemen seringkali
menerapkan departementalisasi. Hal ini dimaknai sebagai proses pengelompokan fungsi
atau kegiatan tertentu secara spesifik untuk mempermudah pengendalian entitas.
koordinasi dan Departementalisasi seringkali didasarkan pada aspek wilayah,
fungsi, jenis pelayanan, proyek, dan hal lain sesuai dengan kebutuhan dan
karakteristik perusahaan. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Departemen yang dibentuk oleh manajemen
memiliki tugas, fungsi, dan penilaian kinerja tertentu. Untuk itu, seringkali
setiap departemen dijuluki sebagai pusat pertanggungjawaban (responsibility
center). Hal ini menunjukan bahwa departemen atau entitas tersebut merupakan
entitas dalam suatu bisnis yang memiliki otonomi dalam tujuan, sasaran, prosedur
kerja, sumber daya, dan pelaporan keuangan, kemudian dikelola secara mandiri dan
bertanggungjawab kepada prinsipal. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Di konteks pusat pertanggungjawaban, manajer
memiliki tanggungjawab tertentu seperti menghasilkan laba (profit generated), atau
menghasilkan pendapatan (revenues generated), atau biaya dibelanjakan (expenses
incurred), atau dana yang diinvestasikan (fund invested). Berdasarkan
tanggungjawabnya, maka pusat pertanggungjawaban dikelompokan menjadi, a) pusat
pendapatan (revenue center), b) pusat biaya (cost center), c) pusat laba (profit
center), dan d) pusat investasi (investment center).}{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Manajer pusat
pertanggungjawaban harus melakukan pelaporan kegiatan bisnis dan merencanakan
bisnis kedepan. Untuk itu, manajer tersebut memerlukan informasi akuntansi untuk
mendukung fungsinya. Berbasis laporan keuangan entitas, manajemen mampu
menganalisis posisi keuangan departemen, menaksir kinerja keuangan, dan
memperkirakan masa depan. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Di konteks departementalisasi, pimpinan
puncak telah mendelegasikan sebagian wewenang kepada manajer departemen untuk
menjalankan fungsinya. Manajer departemen memiliki wewenang untuk menetapkan tujuan
yang diturunkan dari visi dan misi perusahaan, kemudian mengimplementasikan dalam
operasional harian. Para manajer juga memiliki kewenangan untuk mengatasi
permasalahan internal departemen, dan mengambil keputusan untuk kepentingan
internal. Akuntansi pertanggungjawaban menjadi alat pengendalian yang efektif dan
digunakan oleh prinsipal untuk mengevaluasi kinerja manajer. Dengan demikian,
prinsipal mampu secara akurat mengevaluasi kinerja manajer unit dalam perusahaan
tersebut, dengan berbantukan akuntansi pertanggungjawaban tersebut.}{\rtlch \fcs1 \
af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \
plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Di pembahasan ini,
fokus pemaparan berkaitan dengan akuntansi di pusat laba (Profit Center }{\rtlch \
fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\
pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Accounting). Akuntansi
pertanggungjawaban ini akan akan membantu manajemen menentukan laba dan rugi
perusahaan selama periode akuntansi. Berdasarkan informasi di laporan keuangan,
manajemen dan para pemangku kepentingan, dapat mengukur rasio-rasio untuk menilai
kinerja pusat laba tersebut seperti imbal balik atas investasi (return on
investment), arus kas (cash flow), likuiditas entitas, dan rasio kinerja laba
lainnya. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 Definisi Istilah }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Akuntansi pertanggungjawaban pusat laba
merupakan sistem yang mencakup pengidentifikasian tugas dan wewenang dari entitas
departemen beserta tujuannya, perumusan skema pengukuran kinerja, dan penyiapan
laporan keuangan dan pencapaian pusat laba sebagai bahan evaluasi kinerja. Merujuk
pada fungsi akuntansi pertanggungjawaban tersebut, manajemen akan lebih mudah dalam
mengontrol pendapatan dan biaya entitas tersebut.}{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0
\rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 Akuntansi pertanggungjawaban. juga seringkali didefinisikan sebagai
sistem akuntansi yang memproses}{\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch
\alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 }{\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 pengumpulan dan pelaporan transaksi di
pertanggungjawaban tersebut, pusat kemudian digunakan sebagai bahan evaluasi atas
kinerja unit oleh pihak yang bertanggungjawab. Untuk itu, seringkali akuntansi
pertanggungjawaban menekankan pada selisih antara rencana dan realisasi, dan nilai
varians tersebut digunakan sebagai bahan evaluasi.}{\rtlch \fcs1 \af0 \afs22 \ltrch
\fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \
itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025
\ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 Merujuk pada pengertian yang disampaikan oleh
Hansen dan Mowen (2009), akuntansi pertanggungjawaban merupakan suatu sistem
digunakan oleh yang digunakan. perusahaan untuk pengendalian manajemen dan memiliki
empat elemen yakni pendelegasian wewenang (assigning responsibility), perumusan
ukuran kinerja (establishing performance measures), pengevaluasian kinerja
(evaluating performance), dan pemberian kompensasi (assigning rewards).
Implementasi akuntansi pertanggungjawaban ini diharapkan memberikan pengaruh kepada
perilaku karyawan sehingga konsisten dengan tujuan perusahaan.}{\rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \
li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 Pusat laba didefinisikan sebagai sub-unit dari sebuah organisasi atau
berbentuk departemen yang memiliki tanggung jawab untuk memperoleh laba. Untuk itu,
fungsi utama pusat pertanggungjawaban laba adalah mengendalikan pendapatan dan
biaya agar mencapai laba yang optimal. Perihal pengukuran kinerja di pusat laba
biasanya didasarkan pada ketercepaian target laba.}{\rtlch \fcs1 \af0 \afs22 \ltrch
\fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \
itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 Akuntansi pertanggungjawaban (responsibility accounting) juga serngkali
dimaknai sebagai bentuk dari akuntansi internal manajemen yang berkaitan dengan
penganggaran dan akuntansi perusahaan. Akuntansi pertanggungjawaban seringkali
digunakan sebagai mekanisme pertanggungjawaban manajer unit kepada atasannya atau
prinsipal. Untuk itu, akuntansi pertangggungjawaban bertujuan untuk perencanaan
entitas tersebut, penentuan biaya dan pertanggungjawaban.}{\rtlch \fcs1 \af0 \afs22
\ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \
li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 Pusat pertanggungjawaban
didefinisikan sebagai entitas atau unit atau departemen dalam suatu organisasi yang
mendapatkan otonomi untuk menjalankan tugasnya. Biasanya pusat pertanggungjawaban
ini dipimpin oleh seorang manajer unit.}{\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360
\slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1
\ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 Kegunaan Akuntansi Pertanggungjawaban}{\rtlch \fcs1 \
af4 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0
Akuntansi pertanggungjawaban memiliki kegunaan dalam pengendalian operasinal
perusahaan. Secara terperinci, berikut manfaat akuntansi pertanggungjawaban dalam
perusahaan.}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \fi0 \cufi0 \li54 \culi0 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin54 \rin0 \itap0 \ls8 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1 a. }{\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Membantu perusahaan mengidentifikasi pihak yang bertanggungjawab atas suatu
aktivitas dan sebagai dasar untuk memperbaiki ketidaksesuaian terhadap rencana. }{\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \par }\pard \plain \qj \li54 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin54 \rin0 \itap0 \ls0 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 b. Meningkatkan kesadaraan para manajemen atas berbagai hal yang tidak }{\rtlch
\fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4
\loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \
plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 sesuai dengan rencana
perusahaan, dan memperbaikinya. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 c. Membantu manajemen untuk menganalisis
perbedaan antara aktual dan yang direncanakan (variance analysis).}{\rtlch \fcs1 \
af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4
\loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\
pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 d. Sebagai pengendali
atas biaya perusahaan, dan hal ini diharapkan menciptakan kesadaran manajemen atas
biaya perusahaan.}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch
\fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
e. Menciptakan kesadaran para karyawan atas efisiensi pengelolaan organisasi. }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 f.
Meningkatkan kinerja perusahaan untuk meraih tujuan secara efektif dan efisien. }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 g.
Mengkomunikasikan tujuan dan kebijakan perusahaan. }{\rtlch \fcs1 \af0 \afs24 \
ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \
li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Jika disimpulkan,
akuntansi pertanggungjawaban merupakan bagian akuntansi dari akuntansi }{\rtlch \
fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\
pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 manajemen yang
memberikan manfaat untuk komunikasi kepada pihak yang berkepentingan, agar secara
efisien meraih tujuan perusahaan. Konten informasi akuntansi pertanggungjawaban }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 berkaitan
dengan tujuan, rencana, maupun evaluasi atas pencapaian kinerja. }{\rtlch \fcs1 \
af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4
\loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\
pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \afs24 \ltrch \
fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Riset Implementasi
Akuntansi Pertanggungjawaban }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Penelitian yang berkaitan dengan implementasi
akuntansi pertanggungjawaban di perusahaan telah jamak dilakukan. Berbagai riset
tersebut bermaksud untuk mengidentifikasi, apakah perusahaan tersebut telah
mengimplementasikan akuntansi pertanggungjawaban secara baik atau belum. }{\rtlch \
fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\
pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Silalahi (2008) menguji
implementasi akuntansi pertanggungjawaban khususnya di konteks anggaran dan
menunjukan bahwa perusahaan tersebut telah menyusun anggaran biaya sesuai dengan
akuntansi manajemen. Anggaran yang disampaikan oleh manajer unit dievaluasi oleh
direksi dan diperbandingkan dengan rencana perusahaan. Hal ini berbeda dengan
Adharawati (2010) yang menunjukan bahwa perusahaan yang diobservasi belum
mengimplementasikan akuntansi pertanggungjawaban secara baik.}{\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \
plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Permana dan Sirine
(2016) juga melakukan penelitian terkait implementasi akuntansi pertanggungjawaban
pada perusahaan tertentu. Penelitian tersebut mendeskripsikan kinerja pusat
pertanggungajwaban berdasarkan data pengamatan dan wawancara. Selain itu, riset
tersebut juga memaparkan hal-hal yang berpengaruh terhadap kinerja pusat
pertanggungjawaban. Hasil pengamatan menunjukan bahwa akuntansi pertanggungjawaban
di perusahaan tersebut dapat teridentifikasi dari struktur organisasi perusahaan.
Hasil pengamatannya menunjukan bahwa sebagian divisi merupakan pusat laba karena
aktivitas operasionalnya diukur menggunakan laba divisi. Sebagian lain merupakan
pusat biaya sebab aktivitas kinerjanya diukur berdasarkan ef}{\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0
isiensi penggunaan biaya. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \
fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033
\alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 Riset selanjutnya diharapkan untuk memperluas dan
memperdalam implementasi akuntansi pertanggungjawaban ini di setiap perusahaan.
Harapannya, perusahaan mampu mengambil implikasi praktis dari riset tersebut dan
sebagai bahan improvisasibaik dalam hal strategi dan rencana bisnis kedepan. Selain
itu, keberadaan hasil riset tentang akuntansi pertanggungjawaban juga menambah
khazanah keilmuan sehingga memperkaya bahan pembelajaran di akuntansi manajemen. }
{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \
afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Ilustrasi Akuntansi Pertanggungjawaban Pusat Laba }{\rtlch \fcs1 \af0 \afs24 \ltrch
\fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 PT XYZ merupakan perusahaan di bidang
pengolahan dan penjualan hasil pertanian dan peternakan di Jl Suka Mulya.
Perusahaan tersebut telah berdiri sejak tahun 2010. Perusahaantersebut dikepalai
oleh direktur dan dibantu oleh manajer keuangan, dan kepala divisi pertanian dan
peternakan. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0
\afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4
\lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Posisi ketua
merupakan sebagai pengawas dan kepala perusahaan bertugas untuk memantau perusahaan
agar sesuai dengan tujuannya, dan memberikan keputusan strategis. Bagian peternakan
memiliki tugas sebagai kepala bagian yang bertugas menjalan operasional usaha.
Mekanisme kerja kerja dari bagian Peternakan yakni melakukan penggemukan sapi
dengan cara membeli bibit sapi yang sesuai kriteria perusahaan kemudian dipelihara
sampai memenuhi syarat penjualan. Adapun di bagian pertanian juga dikepalai oleh
kepada divisi, Mekanisme kerja di bagian pertanian yakni melakukan pembelian hasil
panen dari petani mitra kemudian dilakukan ekspor. Jika diilustrasikan, deskripsi
pekerjaan kepala bagian peternakan dan kepala bagian pertanian sebagaimana
berkut, }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\shp {\
*\shpinst \shpleft4883 \shptop304 \shpright4883 \shpbottom3940 \shpfhdr0 \
shpbxcolumn \shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \
shpz20 \shplid1045 {\sp {\sn shapeType}{\sv 20}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn
fFlipV}{\sv 0}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn fFillOK}{\sv 0}}{\sp {\
sn fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fNoFillHitTest}{\sv 1}}{\
sp {\sn fFilled}{\sv 0}}{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\
sv 1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn fArrowheadsOK}{\sv 1}}{\sp {\sn wzName}{\sv
Straight Connector 22}}{\sp {\sn fLayoutInCell}{\sv 1}}}{\shprslt {\pict }}}}{\
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
shp {\*\shpinst \shpleft255 \shptop319 \shpright9511 \shpbottom3955 \shpfhdr0 \
shpbxcolumn \shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \
shpz18 \shplid1046 {\sp {\sn shapeType}{\sv 202}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn
fFlipV}{\sv 0}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn WrapText}{\sv 0}}{\sp
{\sn anchorText}{\sv 0}}{\sp {\sn txflTextFlow}{\sv 0}}{\sp {\sn cdirFont}{\sv 0}}
{\sp {\sn fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fillColor}{\sv
16777215}}{\sp {\sn fFilled}{\sv 1}}{\sp {\sn lineColor}{\sv 855309}}{\sp {\sn
lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\sv 1}}{\sp {\sn fLine}{\sv 1}}{\sp
{\sn wzName}{\sv Text Box 11}}{\sp {\sn fLayoutInCell}{\sv 1}}{\shptxt \pard \plain
\fi1321 \cufi600 \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \b1 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 Bagian Peternakan
Bagian Pertanian}{\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \b1 \fs22 \rtlch \alang1025
\ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\ls9 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \f1 1. }{\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 menyusun rencana divisi
dan anggaran 1. Membuat perencanaan divisi }{\rtlch \fcs1 \af0 \afs24 \
ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \
fi0 \cufi0 \li0 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \ls9 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \pard \
plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \f1 2. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 membuat program kerja
2. Menyusun rencana kerja }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \fi0 \cufi0 \li0 \
culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \ls9 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1 3. }
{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch
\dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 menetapkan target kinerja 3. Merumuskan
target kerja. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }\pard \plain \qj \fi0 \cufi0 \li0 \culi0 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \ls9 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1 4. }{\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Melaporkan realisasi dan variansi 4. Menyampaikan realisasi }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \fi0 \cufi0 \li0 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \ls9 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025
\ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \f1 5. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Bertanggung jawab atas dirinya
5. Bertanggungjawab atas divisinya. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360
\slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 divisinya. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360
\slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \fi0 \cufi0 \li0 \culi0 \ri0 \sa160 \sl259 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \ls9 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \
pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \f1 6. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \fi0 \cufi0 \li0 \culi0 \ri0 \sa160 \
sl259 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \ls9 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025
\ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \f1 7. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 melaporkan realisasi dan variansi
}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch
\af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \par }\pard \plain \qj \fi0 \cufi0 \li0 \culi0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\ls9 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \f1 8. }{\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 bertanggungjawab
atasBagian Pertanian }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \li0 \culi0 \ri0 \sa160 \
sl259 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \ls0 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \par }}}{\shprslt {\pict }}}}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\shp {\*\shpinst \shpleft255 \shptop96 \shpright9525 \
shpbottom111 \shpfhdr0 \shpbxcolumn \shpbxignore \shpbypara \shpbyignore \shpwr3 \
shpwrk0 \shpfblwtxt0 \shpz19 \shplid1047 {\sp {\sn shapeType}{\sv 20}}{\sp {\sn
fFlipH}{\sv 0}}{\sp {\sn fFlipV}{\sv 1}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\
sn fFillOK}{\sv 0}}{\sp {\sn fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn
fNoFillHitTest}{\sv 1}}{\sp {\sn fFilled}{\sv 0}}{\sp {\sn lineWidth}{\sv 12700}}{\
sp {\sn lineJoinStyle}{\sv 1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn fArrowheadsOK}{\sv
1}}{\sp {\sn wzName}{\sv Straight Connector 12}}{\sp {\sn fLayoutInCell}{\sv 1}}}{\
shprslt {\pict }}}}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0
\afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4
\lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \
plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0
\afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4
\lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \
plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Di konteks pusat
pertanggungjawaban, kedua divisi tersebut merupakan pusat laba (profit center).
Untuk itu kinerja finansial pusat pertanggungjawaban tersebut diukur berdasarkan
ketercapaian laba yang diukur menggunakan selisih antara pendapatan (revenue) dan
biaya (expenses). Dengan demikian, nilai masukan dan nilai keluaran hendaknya
diukur menggunakan satuan moneter atau rupiah untuk kalkulasi laba. }{\rtlch \
fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\
pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Jika diilustrasikan,
bagian peternakan memiliki target laba yaitu Rp. 2.000.000 per ekor, harga jual
(harga pasar) per ekor sapi adalah 16 juta, maka biaya target (target costing)
untuk per unit dapat dihitung sebagaimana berikut, }{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \afs24 \ltrch \
fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Biaya target = Harga
Pasar - Laba yang diharapkan }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 \par }\pard \plain \qj \fi0 \cufi0 \li660 \culi300 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin660 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch
\alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Rp 16.000.000-Rp 2.000.000 }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \fi0 \cufi0 \li660 \culi300 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin660 \rin0 \
itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 = Rp. 14.000.000 }{\rtlch \fcs1 \af0 \afs24 \ltrch \
fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Untuk itu, kepala bagian peternakan tersebut
akan berusaha untuk tidak melebihi target biaya }{\rtlch \fcs1 \af0 \afs24 \ltrch \
fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 tersebut dalam aktivitas kerja. Dan batas
biaya operasional adalah Rp. 14.000.000.}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \
fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Di akhir periode, manajer divisi sebaiknya
jugam elakukan analisis varian biaya yakni menghitung selisih antara biaya aktual
dengan biaya yang direncanakan (biaya target). Varian (selisih) bisa terjadi karena
selisih harga beli atau biaya penggemukan yang di atas rencana atau karena harga
beli anakan sapi yang tidak sesuai dengan harga yang telah direncanakan. Selain
itu, selisih biaya operasional juga bisa terjadi karena biaya operasionalisasi
penggemukan yang melebihi batas anggaran. }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \
fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22
\rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b1 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Contoh Penghitungan Biaya
Penggemukan }{\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs \
brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \
brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1 \
trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \
trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs
\brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \
clwWidth9576 \clftsWidth3 \cellx9468 \pard \plain \qc \li0 \ri0 \sa160 \sl240 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \toplinepunct0 \faauto
\adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \afs24 \ltrch \
fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 Biaya Unit
dan Informasi Harga}{\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 (Jutaan)}{\rtlch \fcs1 \af6 \
afs24 \ltrch \fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
nosupersub0 \cell }\pard \plain \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\trowd \trql \trgaph0 \
trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \
brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \
brdrw10 \trautofit1 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \
trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \
brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \
brdrw10 \cltxlrtb \clwWidth9576 \clftsWidth3 \cellx9468 \row }\pard \plain \qc \li0
\ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \aspalpha \aspnum \
toplinepunct0 \faauto \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \b0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \highlight0 Biaya
Pemerolehan Rp 10}{\rtlch \fcs1 \af0 \afs24 \
ltrch \fcs0 \b0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \highlight0 \par }\pard \
plain \qc \li0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \aspalpha \
aspnum \toplinepunct0 \faauto \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af0 \afs24 \ltrch \fcs0 \b0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \
highlight0 Biaya Tenaga Kerja Rp 1}{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b0 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
\highlight0 \par }\pard \plain \qc \li0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \
keep0 \keepn0 \aspalpha \aspnum \toplinepunct0 \faauto \adjustright \lin0 \rin0 \
intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b0 \fs24 \rtlch \alang1025 \ltrch
\dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \highlight0 Biaya Pakan
Rp 2}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \highlight0 \par }\pard \plain \qc \li0 \ri0 \sa160 \sl240 \slmult1 \
widctlpar \keep0 \keepn0 \aspalpha \aspnum \toplinepunct0 \faauto \adjustright \
lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \highlight0 Harga Jual unit yang dianggarkan
Rp 16}{\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \nosupersub0 \cell }\pard \plain \li0 \ri0 \sa160 \
sl259 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \
itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \
brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \
brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1 \trftsWidth1 \trftsWidthB3 \
trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \
clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \
brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth9576 \clftsWidth3 \cellx9468 \
row }\trowd \trql \trgaph0 \trrh279 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \
brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \
brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1 \trftsWidth1 \trftsWidthB3 \
trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \
clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \
brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth9576 \clftsWidth3 \cellx9468 \
pard \plain \qc \li0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \
aspalpha \aspnum \toplinepunct0 \faauto \adjustright \lin0 \rin0 \intbl \itap1 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
\highlight0 BIAYA YANG DIANGGARKAN }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 \highlight0 (Jutaan)}{\rtlch \fcs1 \af6 \afs24
\ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
nosupersub0 \cell }\pard \plain \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
{\trowd \trql \trgaph0 \trrh279 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \
brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \
brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1 \trftsWidth1 \trftsWidthB3 \
trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \
clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \
brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth9576 \clftsWidth3 \cellx9468 \
row }\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \
brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \
brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1 \trftsWidth1 \trftsWidthB3 \
trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \
clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \
brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth9576 \clftsWidth3 \cellx9468 \
pard \plain \qj \li0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \toplinepunct0 \faauto \adjustright \lin0 \rin0 \intbl \itap1 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
\ul1 \highlight0 ITEM }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \ulnone0 \highlight0
}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
\ul1 \highlight0 2019 }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \ulnone0 \highlight0 }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
\ul1 \highlight0 2020 }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \ulnone0 \highlight0 }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
\ul1 \highlight0 2021}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \ulnone0 \highlight0
}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
\ul1 \highlight0 TOTAL}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \ul1 \highlight0 \par }\pard \plain \qj \li0 \
ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
toplinepunct0 \faauto \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \b0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \ulnone0 \highlight0
Biaya pemerolehan 1.000 1.100
2.000 4.100}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b0
\fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \ulnone0 \highlight0 \par }\pard \
plain \qj \li0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \toplinepunct0 \faauto \adjustright \lin0 \rin0 \intbl \itap1 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b0 \fs24 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025
\ulnone0 \highlight0 Biaya tenaga kerja 100
110 200 410}{\rtlch \fcs1
\af0 \afs24 \ltrch \fcs0 \b0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \ulnone0 \
highlight0 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \toplinepunct0 \faauto \adjustright \
lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \ulnone0 \highlight0 Biaya pakan
200 220 400
820}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b0 \fs24 \rtlch \alang1025 \ltrch \dbch
\af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \ulnone0 \highlight0 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl240 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \toplinepunct0 \faauto
\adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \
fcs0 \b0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \ulnone0 \highlight0 Unit
100 110 200
410}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b0 \fs24 \rtlch \alang1025 \ltrch \dbch
\af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1025 \ulnone0 \highlight0 \cell }\pard \plain \li0 \ri0 \sa160 \sl259 \slmult1
\widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\trowd \
trql \trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \
trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \
trbrdrv \brdrs \brdrw10 \trautofit1 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \
trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \
clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \
clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth9576 \clftsWidth3 \cellx9468 \row }\
trowd \trql \trgaph0 \trrh579 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \
brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \
brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1 \trftsWidth1 \trftsWidthB3 \
trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \
clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \
brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth9576 \clftsWidth3 \cellx9468 \
pard \plain \qj \li0 \ri0 \sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \toplinepunct0 \faauto \adjustright \lin0 \rin0 \intbl \itap1 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af6 \afs22 \ltrch \fcs0 \b1 \fs22 \kerning0 \rtlch \alang1 \ltrch \
dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 \nosupersub0 \par }\pard \plain \qc \li0 \ri0 \sa160 \sl240 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \toplinepunct0 \faauto \
adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \afs22 \ltrch \fcs0 \b1 \
fs22 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 LAPORAN LABA RUGI
YANG DIANGGARKAN}{\rtlch \fcs1 \af6 \afs22 \ltrch \fcs0 \b1 \fs22 \kerning0 \
rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \par }\pard \plain \qc \li0 \ri0
\sa160 \sl240 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
toplinepunct0 \faauto \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \
afs22 \ltrch \fcs0 \b0 \fs22 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
nosupersub0 (dalam jutaan rupuah)}{\rtlch \fcs1 \af6 \afs22 \ltrch \fcs0 \b0 \
fs22 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \cell }\pard \
plain \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \aspalpha \aspnum \adjustright
\lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\trowd \trql \trgaph0 \trrh579 \trleft-108 \trbrdrt \
brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \
brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1 \
trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \
trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs
\brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \
clwWidth9576 \clftsWidth3 \cellx9468 \row }\trowd \trql \trgaph0 \trleft-108 \
trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \
trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \
trautofit1 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \
trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \
clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb
\clwWidth9576 \clftsWidth3 \cellx9468 \pard \plain \qj \li0 \ri0 \sa160 \sl240 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \toplinepunct0 \faauto
\adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \afs22 \ltrch \
fcs0 \b1 \fs22 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 TAHUN
PENDAPATAN BIAYA PENGHASILAN TAHUNAN PENGHASILAN KOMULATIF}{\rtlch \
fcs1 \af6 \afs22 \ltrch \fcs0 \b0 \fs22 \kerning0 \rtlch \alang1 \ltrch \dbch \
af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \nosupersub0 \cell }\pard \plain \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\trowd \trql \trgaph0 \
trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \
brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \
brdrw10 \trautofit1 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \
trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \
brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \
brdrw10 \cltxlrtb \clwWidth9576 \clftsWidth3 \cellx9468 \row }\pard \plain \qj \li0
\ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b0 \
fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 2019
1.600 (1.300) 300
300}{\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \nosupersub0 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b0 \fs24 \kerning0
\rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 2020 1.760
(1.430) 330 630}{\rtlch \
fcs1 \af6 \afs24 \ltrch \fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \nosupersub0 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar
\keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 \nosupersub0 2020 3.200 (2.600)
600 1.230}{\rtlch \fcs1 \af6 \afs24 \ltrch \
fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \cell }\
pard \plain \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\trowd \trql \trgaph0 \trleft-108 \trbrdrt \
brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \
brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1 \
trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \
trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs
\brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \
clwWidth9576 \clftsWidth3 \cellx9468 \row }\pard \plain \qj \li0 \ri0 \sa160 \sl360
\slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 Jika kita memperhatikan dan membandingkan dengan biaya target maka rencana
tersebut memiliki angka nominal di bawah biaya target, karena biaya target adalah
Rp. 14.000.000 dan biaya yang diprediksikan terjadi adalah Rp. 13.000.000. untuk
itu, rencana tersebut masih memenuhi kriteria. Selanjutnya, perihal laporan kinerja
atau ketercapaian atas target dapat terefleksi dari laporan kinerja divisi
peternakan sebagaimana berikut:}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\trowd \trql \trgaph0 \
trrh545 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \
brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \
brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180 \tpvpara \tphpg \tposx1735 \tposy326 \
tabsnoovrlp1 \trautofit1 \trwWidth9180 \trftsWidth3 \trftsWidthB3 \trftsWidthA3 \
trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \
clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \
clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth9180 \clftsWidth3 \cellx9072 \pard \
plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \phpg \pvpara \posx1735 \posy326 \intbl \
itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \trowd \trql \trgaph0 \trleft0 \tdfrmtxtLeft180 \tdfrmtxtRight180 \
trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3
{\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 \nosupersub0 \highlight0 LAPORAN KINERJA}{\rtlch \fcs1 \af6 \afs24 \
ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \
highlight7 \cell }\pard \plain \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\trowd \trql \trgaph0 \
trrh545 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \
brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \
brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180 \tpvpara \tphpg \tposx1735 \tposy326 \
tabsnoovrlp1 \trautofit1 \trwWidth9180 \trftsWidth3 \trftsWidthB3 \trftsWidthA3 \
trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \
clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \
clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth9180 \clftsWidth3 \cellx9072 \row }\pard
\plain \qj \fi240 \cufi100 \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \phpg \pvpara \
posx1735 \posy326 \intbl \itap1 \rtlch \fcs1 \af0 \afs22
\ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \trowd \trql \trgaph0 \
trleft0 \tdfrmtxtLeft180 \tdfrmtxtRight180 \trftsWidth1 \trftsWidthB3 \trftsWidthA3
\trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 {\rtlch \fcs1 \af6 \afs24 \ltrch \
fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \
highlight0 TAHUN BIAYA AKTUAL BIAYA YANG DIANGGARKAN
SELISIH}{\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \nosupersub0 \highlight7 \cell }\pard \plain \li0 \ri0 \
sa160 \sl259 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \
intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\trowd \trql \trgaph0 \trrh545 \trleft-108 \trbrdrt \brdrs \brdrw10 \
trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \
trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180
\tpvpara \tphpg \tposx1735 \tposy326 \tabsnoovrlp1 \trautofit1 \trwWidth9180 \
trftsWidth3 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \
trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs
\brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \
clwWidth9180 \clftsWidth3 \cellx9072 \row }\trowd \trql \trgaph0 \trrh1616 \trleft-
108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \
trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \
tdfrmtxtLeft180 \tdfrmtxtRight180 \tpvpara \tphpg \tposx1735 \tposy326 \
tabsnoovrlp1 \trautofit1 \trwWidth9180 \trftsWidth3 \trftsWidthB3 \trftsWidthA3 \
trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \
clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \
clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth9180 \clftsWidth3 \cellx9072 \pard \
plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \phpg \pvpara \posx1735 \posy326 \intbl \
itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \trowd \trql \trgaph0 \trleft0 \tdfrmtxtLeft180 \tdfrmtxtRight180 \
trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3
{\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 \nosupersub0 \highlight0 2019 1.350
1.300 50}{\rtlch \fcs1 \af6 \
afs24 \ltrch \fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
nosupersub0 \highlight0 \par }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \
phpg \pvpara \posx1735 \posy326 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0
\fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \trowd \trql \trgaph0 \trleft0 \
tdfrmtxtLeft180 \tdfrmtxtRight180 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \
trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 {\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \
b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \
highlight0 2020 1.400
1.430 30}{\rtlch \fcs1 \af6 \
afs24 \ltrch \fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
nosupersub0 \highlight0 \par }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \
phpg \pvpara \posx1735 \posy326 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0
\fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \trowd \trql \trgaph0 \trleft0 \
tdfrmtxtLeft180 \tdfrmtxtRight180 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \
trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 {\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \
b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \
highlight0 2021 2.500
2.600 60}{\rtlch \fcs1 \af6 \
afs24 \ltrch \fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
nosupersub0 \highlight0 \cell }\pard \plain \li0 \ri0 \sa160 \sl259 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\trowd \
trql \trgaph0 \trrh1616 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \
brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \
brdrw10 \trbrdrv \brdrs \brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180 \tpvpara \tphpg
\tposx1735 \tposy326 \tabsnoovrlp1 \trautofit1 \trwWidth9180 \trftsWidth3 \
trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3
\trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \
brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth9180 \clftsWidth3 \
cellx9072 \row }\trowd \trql \trgaph0 \trrh1722 \trleft-108 \trbrdrt \brdrs \
brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \
brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \tdfrmtxtLeft180 \
tdfrmtxtRight180 \tpvpara \tphpg \tposx1735 \tposy326 \tabsnoovrlp1 \trautofit1 \
trwWidth9180 \trftsWidth3 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \
trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \
clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb
\clwWidth9180 \clftsWidth3 \cellx9072 \pard \plain \qj \li0 \ri0 \sa160 \sl360 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \phpg \pvpara \posx1735 \posy326 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch
\fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \trowd \trql \trgaph0 \trleft0 \
tdfrmtxtLeft180 \tdfrmtxtRight180 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \
trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \
fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \highlight0 Berdasarkan biaya
aktual yang terjadi, dan diasumsikan bahwa harga jual aktual sebagaimana harga jual
yang dianggarkan maka laporan laba rugi aktual memiliki nominal sebagaimana di
tabel laporan laba rugi aktual. Meksipun terjadi selisih biaya, secara umum
penghasilan tahunan masih mengindikasikan positif atau laba. }{\rtlch \fcs1 \af6 \
afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
nosupersub0 \highlight7 \cell }\pard \plain \li0 \ri0 \sa160 \sl259 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\trowd \
trql \trgaph0 \trrh1722 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \
brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \
brdrw10 \trbrdrv \brdrs \brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180 \tpvpara \tphpg
\tposx1735 \tposy326 \tabsnoovrlp1 \trautofit1 \trwWidth9180 \trftsWidth3 \
trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3
\trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \
brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth9180 \clftsWidth3 \
cellx9072 \row }\trowd \trql \trgaph0 \trrh949 \trleft-108 \trbrdrt \brdrs \brdrw10
\trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh
\brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180 \
tpvpara \tphpg \tposx1735 \tposy326 \tabsnoovrlp1 \trautofit1 \trwWidth9180 \
trftsWidth3 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \
trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs
\brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \
clwWidth9180 \clftsWidth3 \cellx9072 \pard \plain \qc \li0 \ri0 \sa160 \sl240 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \phpg \pvpara \posx1735 \posy326 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch
\fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \trowd \trql \trgaph0 \trleft0 \
tdfrmtxtLeft180 \tdfrmtxtRight180 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \
trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 {\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \
b1
\fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \highlight0 LAPORAN
LABA RUGI AKTUAL}{\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \highlight0 \par }\pard \plain \
qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \phpg \pvpara \posx1735 \posy326 \intbl \itap1 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \
trowd \trql \trgaph0 \trleft0 \tdfrmtxtLeft180 \tdfrmtxtRight180 \trftsWidth1 \
trftsWidthB3 \trftsWidthA3 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 {\rtlch \
fcs1 \af6 \afs24 \ltrch \fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \nosupersub0 \highlight0 (dalam jutaan rupiah)}{\rtlch \fcs1 \af6 \afs24 \ltrch
\fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \
highlight0 \cell }\pard \plain \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\trowd \trql \trgaph0 \
trrh949 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \
brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \
brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180 \tpvpara \tphpg \tposx1735 \tposy326 \
tabsnoovrlp1 \trautofit1 \trwWidth9180 \trftsWidth3 \trftsWidthB3 \trftsWidthA3 \
trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \
clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \
clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth9180 \clftsWidth3 \cellx9072 \row }\
trowd \trql \trgaph0 \trrh545 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \
brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \
brdrw10 \trbrdrv \brdrs \brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180 \tpvpara \tphpg
\tposx1735 \tposy326 \tabsnoovrlp1 \trautofit1 \trwWidth9180 \trftsWidth3 \
trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3
\trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \
brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth9180 \clftsWidth3 \
cellx9072 \pard \plain \qj \fi360 \cufi150 \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \
phpg \pvpara \posx1735 \posy326 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0
\fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \trowd \trql \trgaph0 \trleft0 \
tdfrmtxtLeft180 \tdfrmtxtRight180 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \
trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 {\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \
b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \
highlight0 TAHUN PENDAPTAN BIAYA PENGHASILAN TAHUNAN PENGHASILAN
KUMULATIF}{\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1
\ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \nosupersub0 \highlight7 \cell }\pard \plain \li0 \ri0 \
sa160 \sl259 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \
intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\trowd \trql \trgaph0 \trrh545 \trleft-108 \trbrdrt \brdrs \brdrw10 \
trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \
trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180
\tpvpara \tphpg \tposx1735 \tposy326 \tabsnoovrlp1 \trautofit1 \trwWidth9180 \
trftsWidth3 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \
trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs
\brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \
clwWidth9180 \clftsWidth3 \cellx9072 \row }\trowd \trql \trgaph0 \trrh1625 \trleft-
108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \
trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \
tdfrmtxtLeft180 \tdfrmtxtRight180 \tpvpara \tphpg \tposx1735 \tposy326 \
tabsnoovrlp1 \trautofit1 \trwWidth9180 \trftsWidth3 \trftsWidthB3 \trftsWidthA3 \
trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \
clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \
clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth9180 \clftsWidth3 \cellx9072 \pard \
plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \phpg \pvpara \posx1735 \posy326 \intbl \
itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \trowd \trql \trgaph0 \trleft0 \tdfrmtxtLeft180 \tdfrmtxtRight180 \
trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3
{\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 \nosupersub0 \highlight0 2019 1.600 (1.350)
250 250}{\rtlch \fcs1 \af6 \afs24 \
ltrch \fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \
highlight0 \par }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \phpg \pvpara \
posx1735 \posy326 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \trowd \trql \trgaph0 \trleft0 \tdfrmtxtLeft180
\tdfrmtxtRight180 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddfl3 \trpaddft3 \
trpaddfb3 \trpaddfr3 {\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \highlight0 2020
1.760 (1.400) 360
610}{\rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \nosupersub0 \highlight0 \par }\pard \plain \qc \li0 \ri0
\sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \phpg \pvpara \posx1735 \posy326 \intbl \itap1 \rtlch \fcs1
\af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch
\af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \trowd \trql \
trgaph0 \trleft0 \tdfrmtxtLeft180 \tdfrmtxtRight180 \trftsWidth1 \trftsWidthB3 \
trftsWidthA3 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 {\rtlch \fcs1 \af6 \
afs24 \ltrch \fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
nosupersub0 \highlight0 2020 3.200 (2.500)
700 1.060}{\rtlch \fcs1 \af6 \afs24 \
ltrch \fcs0 \b0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \
highlight0 \cell }\pard \plain \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\trowd \trql \trgaph0 \
trrh1625 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \
brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \
brdrw10 \tdfrmtxtLeft180 \tdfrmtxtRight180 \tpvpara \tphpg \tposx1735 \tposy326 \
tabsnoovrlp1 \trautofit1 \trwWidth9180 \trftsWidth3 \trftsWidthB3 \trftsWidthA3 \
trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \
clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \
clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth9180 \clftsWidth3 \cellx9072 \row }\pard
\plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch
\f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \
plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Berdasarkan data
tersebut dapat diberikan beberapa penjelasan analisis berkaitan dengan indikator
kinerja untuk divisi tersebut. Analisis pertama berkaitan dengan target laba yang
telah ditentukan. Sebagaimana disampaikan di awal bahwa pusat pertanggungjawaban
pertanian memiliki target laba adalah Rp. 2.000.000 per ekor. Perhitungan laba per
unit di setiap periode yakni Rp. 3.000.000 dengan runtutan perhitungan berikut: }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \
afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Harga
Jual Realisasi }{\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Rp 16
Juta }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Biaya pemerolehan Rp 10 }{\rtlch \fcs1 \
af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4
\loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\
pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Biaya tenaga kerja
Rp 1 }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 Biaya pakan Rp 2 }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\shp {\*\shpinst \
shpleft-75 \shptop522 \shpright5745 \shpbottom537 \shpfhdr0 \shpbxcolumn \
shpbxignore \shpbypara \shpbyignore \shpwr3 \shpwrk0 \shpfblwtxt0 \shpz21 \
shplid1048 {\sp {\sn shapeType}{\sv 20}}{\sp {\sn fFlipH}{\sv 0}}{\sp {\sn fFlipV}
{\sv 1}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\sn fFillOK}{\sv 0}}{\sp {\sn
fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn fNoFillHitTest}{\sv 1}}{\sp
{\sn fFilled}{\sv 0}}{\sp {\sn lineWidth}{\sv 19050}}{\sp {\sn lineJoinStyle}{\sv
1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn fArrowheadsOK}{\sv 1}}{\sp {\sn wzName}{\sv
Straight Connector 30}}{\sp {\sn fLayoutInCell}{\sv 1}}}{\shprslt {\pict }}}}{\
rtlch \fcs1 \af6 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af6 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 Total Biaya }{\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 Rp. 13 Juta }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\shp {\*\shpinst \shpleft-90 \shptop388 \shpright5730 \
shpbottom403 \shpfhdr0 \shpbxcolumn \shpbxignore \shpbypara \shpbyignore \shpwr3 \
shpwrk0 \shpfblwtxt0 \shpz22 \shplid1049 {\sp {\sn shapeType}{\sv 20}}{\sp {\sn
fFlipH}{\sv 0}}{\sp {\sn fFlipV}{\sv 1}}{\sp {\sn fLockAspectRatio}{\sv 0}}{\sp {\
sn fFillOK}{\sv 0}}{\sp {\sn fLineOK}{\sv 1}}{\sp {\sn fShadowOK}{\sv 1}}{\sp {\sn
fNoFillHitTest}{\sv 1}}{\sp {\sn fFilled}{\sv 0}}{\sp {\sn lineWidth}{\sv 19050}}{\
sp {\sn lineJoinStyle}{\sv 1}}{\sp {\sn fLine}{\sv 1}}{\sp {\sn fArrowheadsOK}{\sv
1}}{\sp {\sn wzName}{\sv Straight Connector 31}}{\sp {\sn fLayoutInCell}{\sv 1}}}{\
shprslt {\pict }}}}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 Laba Per Ekor
}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 Rp. 3 Juta }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052
\alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Berdasarkan informasi tersebut, maka laba per ekor di setiap periode telah sesuai
atau bahkan }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 melebihi target yang telah ditentukan. Walaupun ditemukan adanya variansi,
tetapi variansi }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 tersebut adalah variansi yang menguntungkan (favorable variance). Istilah ini
bermakna bahwa }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 selisih tesebut adalah selisih yang menguntungkan karena realisasi laba yang
terjadi (aktual) }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 melebihi laba yang rencanakan (budgeted). }{\rtlch \fcs1 \af0 \afs24 \ltrch \
fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \li0 \ri0 \
sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Analisis kedua berkaitan dengan analisis
biaya dengan membandingkan antara biaya aktual dengan biaya yang direncanakan.
Sebagai manajer unit bisnis yang diukur berdasarkan ketercapaian laba, maka
pengendalian juga dilakukan atas aspek pendapatan dan biaya. Total varians anggaran
merupakan selisih antara biaya input yang dianggarkan dengan biaya input yang
direncanakan untuk aktivitas tertetu berdasarkan output yang sebenarnya. Analisis
varian di konteks biaya dapat dijelaskan sebagaimana berikut dengan asumi unit yang
direncanakan adalah sama dengan aktual, }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \
fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033
\langfe1033 \langfenp1033 \alang1025 \par }\trowd \trql \trgaph0 \trrh976 \trleft-
108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \
trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \
trautofit1 \trwWidth9680 \trftsWidth3 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \
trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \
brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \
brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \cellx2312 \clvertalt \clbrdrl \
brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \
brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \cellx4732 \clvertalt \clbrdrl \
brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \
brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \cellx7152 \clvertalt \clbrdrl \
brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \
brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \cellx9572 \pard \plain \qc \li0 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \b1 \
fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 TAHUN}{\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \nosupersub0 \cell }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1
\ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \nosupersub0 Biaya yang dianggarkan}{\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
nosupersub0 \cell }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 \nosupersub0 TOTAL VARIANS}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \b1 \
fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \cell }\pard \
plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24
\ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0
BIAYA AKTUAL}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \nosupersub0 \cell }\pard \plain \li0 \ri0 \sa160 \
sl259 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \
itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\trowd \trql \trgaph0 \trrh976 \trleft-108 \trbrdrt \brdrs \brdrw10 \
trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \
trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1 \trwWidth9680 \
trftsWidth3 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \
trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs
\brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \
clwWidth2420 \clftsWidth3 \cellx2312 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \
brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \
clwWidth2420 \clftsWidth3 \cellx4732 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \
brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \
clwWidth2420 \clftsWidth3 \cellx7152 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \
brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \
clwWidth2420 \clftsWidth3 \cellx9572 \row }\trowd \trql \trgaph0 \trrh568 \trleft-
108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl
\brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \
brdrs \brdrw10 \trautofit1 \trwWidth9680 \trftsWidth3 \trftsWidthB3 \trftsWidthA3 \
trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \
clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \
clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \cellx2312 \
clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \
brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \cellx4732 \
clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \
brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \cellx7152 \
clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \
brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \cellx9572 \
pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24
\ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 2019}
{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 \nosupersub0 \cell }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \nosupersub0 1.300}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0
\fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \cell }\pard \
plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24
\ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 50}{\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \nosupersub0 \cell }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \nosupersub0 1.350}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0
\fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \cell }\pard \
plain \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \
lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\trowd \trql \trgaph0 \trrh568 \trleft-108 \trbrdrt \
brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \
brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1 \trwWidth9680
\trftsWidth3 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \
trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs
\brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \
clwWidth2420 \clftsWidth3 \cellx2312 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \
brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \
clwWidth2420 \clftsWidth3 \cellx4732 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \
brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \
clwWidth2420 \clftsWidth3 \cellx7152 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \
brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \
clwWidth2420 \clftsWidth3 \cellx9572 \row }\pard \plain \qc \li0 \ri0 \sa160 \sl360
\slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \
rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 2020}{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \cell }\
pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24
\ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 1.430}
{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 \nosupersub0 \cell }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \
af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \nosupersub0 30}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \
fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \cell }\pard \
plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24
\ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 1.400}
{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 \nosupersub0 \cell }\pard \plain \li0 \ri0 \sa160 \sl259 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\trowd \
trql \trgaph0 \trrh568 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \
brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \
brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1 \trwWidth9680 \trftsWidth3 \
trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3
\trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \
brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \
cellx2312 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \
brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \
cellx4732 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \
brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \
cellx7152 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \
brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \
cellx9572 \row }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
nosupersub0 2021}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \nosupersub0 \cell }\pard \plain \qc \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033
\langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 2.600}{\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
nosupersub0 \cell }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \
rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \nosupersub0 100}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 \cell }\pard \plain \qc \li0 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \
kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \nosupersub0 2.500}{\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
nosupersub0 \cell }\pard \plain \li0 \ri0 \sa160 \sl259 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs22 \
ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\trowd \trql \trgaph0 \
trrh568 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \
brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \
brdrw10 \trautofit1 \trwWidth9680 \trftsWidth3 \trftsWidthB3 \trftsWidthA3 \
trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \
clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \
clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \cellx2312 \
clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \
brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \cellx4732 \
clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \
brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \cellx7152 \
clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \
brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth2420 \clftsWidth3 \cellx9572 \
row }\pard \plain \qj \fi7080 \cufi2950 \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar
\keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
(dalam jutaan rupiah)}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch
\alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 Berdasarkan analisis biaya tersebut, diketahui bahwa tahun 2019 terjadi selisih
sebesar Rp. 50.000.000, dan tahun 2020 yakni Rp. 30.000.000, serta tahun 2021
sebesar Rp. 100.000.000. Selisih di tahun 2019 menunjukan bahwa biaya aktual
melebihi biaya yang dianggarkan. Untuk itu, selisih tersebut merupakan selisih yang
tidak menguntungkan (unfavorable variance). Karenanya, manajemen seharusnya
mengidentifikasi faktor-faktor yang berpengaruh terhadap ketidaksesuain antara
biaya aktual dan biaya yang dianggarkan. Kemungkinan hal ini terjadi bisa di
konteks biaya pemerolehan, atau biaya tenaga kerja, atau biaya pakan. Beberapa
kemungkinan yang mungkin menjadi faktor terjadinya varians adalah sebagai
berikut, }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \fi-237 \cufi-99 \li237 \culi0 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin237 \rin0 \itap0 \ls10 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1 a. }
{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \
dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \
alang1 \cf1 Perencanaan anggaran yang dianggarkan lebih rendah daripada biaya
aktual, hal ini dikarenakan manajemen tidak memperhatikan kemungkinan fluktuasi
harga di kemudian hari sehingga merencanakan anggaran hanya berbasis masa lalu. }{\
rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 \par }\pard \plain \qj \fi-237 \cufi-99 \li237 \culi0 \ri0 \sa160 \sl360 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin237 \
rin0 \itap0 \ls10 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1 b. }{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Harga perolehan di
tahun tersebut mengalami peningkatan, mungkin dikarenakan kelangkaan, inflasi, atau
hal lainnya. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \fi-237 \cufi-99 \li237 \culi0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin237 \rin0 \itap0 \ls10 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 \f1 c. }{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Operasionalisasi oleh
tenaga kerja di periode tersebut adalah tidak efisien, sehingga meningkatkan biaya
tenaga kerja kerja langsung sebagai konsekuensi kelebihan waktu pengerjaan. }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \fi-237 \cufi-99 \li237 \culi0 \ri0 \sa160 \sl360 \slmult1 \
widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin237 \rin0 \
itap0 \ls10 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \
rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \f1 d. }{\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Praktik kerja yang
tidak efisien dan ekonomis sehingga pakan yang dipakai atau barang habis pakai
lainnya digunakan secara berlebihan hingga berada di atas batas standar yang
ditentukan.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \fi16 \cufi7 \li-18 \culi-8 \ri0 \sa160 \sl360 \
slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin-18 \
rin0 \itap0 \ls0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 Adapun di tahun 2020 dan 2021, selisih
tersebut adalah selisih yang menguntungkan (favorable variance) sehingga selisih
tersebut merupakan tidak perlu dieksplorasi penyebabnya. }{\rtlch \fcs1 \af4 \afs24
\ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \
f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1
\cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0
\afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4
\lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \
afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Kesimpulan }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Akuntansi pertanggungjawaban pusat laba adalah sistem akuntansi yang dimaksudkan
untuk pelaporan pelaksanaan tugas dan wewenang, dan menjadi basis evaluasi kinerja
manajer pusat laba. Selain pusat laba, akuntansi pertanggungjawaban juga
diperuntukan untuk pusat pertanggungjawaban lain seperti, a) pusat pendapatan
(revenue center), b) pusat biaya (cost center). c) pusat investasi (investment
center). }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \
dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Akuntansi pertanggungjawaban tersebut meliputi empat hal yang terdiri dari
pendelegasian wewenang (assigning responsibility), perumusan ukuran kinerja
(establishing performance measures), pengevaluasian kinerja (evaluating
performance), dan pemberian kompensasi (assigning rewards). Dengan hal ini
diharapkan, akuntansi pertanggungjawaban memberikan dampak positif terhadap
aktivitas karyawan sehingga sesuai dengan tujuan perusahaan. }{\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \
li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Di bagian ilustrasi
merupakan contoh implementasi akuntansi pertanggungjawaban di konteks pusat laba
sehingga manajer divisi diukur kinerjanya berdasarkan ketercapaian laba. Selain
memperhatikan ketercapaian laba, sebaiknya manajemen juga melakukan pengendalian
biaya secara baik sehingga sesuai dengan anggaran. }{\rtlch \fcs1 \af4 \afs24 \
ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \
qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \afs24 \ltrch \
fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Daftar Pustaka }{\rtlch
\fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4
\loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \
plain \qj \fi-660 \cufi-275 \li660 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin660 \rin0 \itap0 \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Adharawati, A. 2010. Penerapan Akuntansi Pertanggungjawaban Dengan Anggaran Sebagai
Alat Pengendalian Biaya. Jurnal Fakultas Ekonomi Universitas Diponegoro. }{\rtlch \
fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\
pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Hansen dan Mowen. 2009.
Akuntansi Manajerial, Buku 1 Edisi 8. Jakarta: Salemba Empat. }{\rtlch \fcs1 \af0 \
afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \
fi-660 \cufi-275 \li660 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin660 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Silalahi, F. 2008. Fungsi Akuntansi Pertanggungjawaban Sebagai Alat Penilaian Kerja
Pusat Biaya Pada PT. BUMI SARI PRIMA Pematang Siantar. Jurnal Fakultas Ekonomi
Universitas Sumatera Utara }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \fi-660 \cufi-275 \li660
\culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin660 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Permana, F.K dan
Sirine, H. 2016. Implementasi Akuntansi Pertanggungjawaban Pada Perusahaan XYZ.
Asian Journal of Innovation Entrepreneurship Vol. 01, No. 02. }{\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \
plain \qj \fi-660 \cufi-275 \li660 \culi0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \
keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \lin660 \rin0 \itap0 \rtlch \
fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \
af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \
par }\pard \plain \qc \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af6 \
afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af6 \hich \
af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Profil
Penulis}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch
\af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \
alang1025 \par }\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0
\keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \
af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \
loch \af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \
fcs1 \af4 \afs24 \ltrch \fcs0 \b1 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \
af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \
cf1 Agus Munandar }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe1033 \langfenp1033 \alang1025 \par }\pard \plain \qj \fi0 \cufi0 \li1538 \
culi699 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \
aspnum \adjustright \lin1538 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \
fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1
Penulis merupakan pengajar akuntansi keuangan dan akuntansi manajemen di
Universitas Esa Unggul dan beberapa kampus lainnya. Berbagai riset yang telah
dipublikasikan berkaitan dengan keuangan seperti pasar saham, pelaporan keuangan,
dan audit. Di konteks riset akuntansi manajemen, penulis juga seringkali
mempublikasikan hasil riset di bidang perilaku manajer dan pengukuran kinerja. }{\
rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 \par
}\pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \
afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \
af4 \lang1033 \langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \
afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \
loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Selain
menekuni akuntansi konvensional, penulis juga mendalami akuntansi syariah dan
mempublikasi berbagai karya baik secara individu maupun tim tentang akuntansi
syariah baik berupa buku, seperti buku yang berjudul metode perhitungan zakat dan
pajak, dan berbagai artikel tentang zakat dan pembiayaan syariah.}{\rtlch \fcs1 \
af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4
\loch \f4 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\
pard \plain \qj \li0 \ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \
fcs0 \fs22 \rtlch \alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe1033 \langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \
fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 Ketertarikan penulis
terhadap ilmu akuntansi dimulai tahun 2007 ketika memasuki Sekolah Tinggi Ilmu
Ekonomi, Jurusan Akuntansi. Keilmuan di bidang akuntansi tersebut memberikan dampak
positif terhadap kemajuan karir dan studi lanjut penulis. Harapannya kepakaran di
bidang akuntansi manajemen, akuntansi keuangan, dan akuntansi syariah ini
memberikan manfaat untuk sesama. Untuk itu, penulis menyambut baik kesempatan
bekerjasama baik untuk penulisan karya ilmiah maupun publikasi buku, atau di bidang
pengajaran. Komunikasi lebih lanjut dapat disampaikan melalui email yang tertera.
Email Penulis: }{\field \fldedit {\*\fldinst {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0
\fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 }{\rtlch \fcs1 \af4 \afs24 \ltrch
\fcs0 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 HYPERLINK
"mailto:agos.munandar@gmail.com" }}{\fldrslt {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0
\fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \af4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 }{\rtlch \fcs1 \af4 \afs24 \ltrch
\fcs0 \cs15 \fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \
lang1033 \langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \ul1
agos.munandar@gmail.com}}}{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \af4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 }{\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24
\kerning0 \rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \
ri0 \sa160 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \
alang1025 \ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033
\langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }\pard \plain \qj \li0 \ri0 \sa160 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs22 \ltrch \fcs0 \fs22 \rtlch \alang1025 \
ltrch \dbch \af4 \hich \af4 \loch \af4 \lang1033 \langnp1033 \langfe1033 \
langfenp1033 \alang1025 {\rtlch \fcs1 \af4 \afs24 \ltrch \fcs0 \fs24 \kerning0 \
rtlch \alang1 \ltrch \dbch \af2 \hich \af4 \loch \f4 \lang1033 \langnp1033 \
langfe2052 \langfenp2052 \alang1 \cf1 \par }}