Implementasi Akuntansi Pertanggung Jawaban sebagai Strategi Pengendalian Biaya dalam Akuntansi Syariah

Abstract

This journal aims to examine the implementation of responsibility accounting as a cost control strategy within Islamic accounting. Using a qualitative approach, this study analyzes how responsibility accounting can be applied to control costs in Shariah entities. The results indicate that responsibility accounting is effective in cost control through delegation of authority, establishment of responsibility centers, and performance measurement. The implication of this research highlights the importance of applying responsibility accounting in Islamic accounting practices to enhance financial management efficiency and effectiveness.