ACCOUNTING RESPONSIBILITY

INTRODUCTION

In the planning and operational control of a government organization, top

management provides a role for the heads of entity in planning the objective of
organization that made in a budget. To implement the plan, top management allocates
resources that measured in units of money. The cost center reports gradually according to
the organization as the results of the objective plan which is it has role in achieving the
organization's main objectives. The process of planning achievement of implementation
objectives and reporting the results of implementation by management that responsible,
generally known as the accounting responsibility.

To be able to implement the accounting responsibility, it must be fulfilled some

requirements of accounting responsibility. Each responsibility center is authorized to set
up a cost budget that approve by the head, each responsibility center creates responsibility
report, this report shall explain the implementation of budgetary used and its realization
and also accountability system irregularities. So that, it can quickly track the responsibility
center and can do the corrective action.

Thus, in the concept of accounting responsibility, behavior and actions should get
attention from the management so that the control process especially on operating costs
can run effectively. Control is commonly intended to check the effectiveness of the
completion of the plan in the office and also to correct any deviations that occur. Thus, if
there are weaknesses and limitation in the policy, it can be resolved quickly and
appropriately.

So, in this paper the researchers will specialize with study case in one of local
government organization in Central Java Province that is Office of Revenue, Management
and Regional Asset of Boyolali District. This entity is a local government entity that engaged
in the Revenue, Financial Management and Regional Assets from time to time. As the
income grows it always creates complex problems. One of the difficulties experienced by

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the leadership is in terms of supervision and control costs that occur. This difficulty arises
because the leadership can not directly follow the operation as a whole, while the
transaction is more and multifarious.

The effect of the problems that faced by the Office of Revenue, Management and
Regional Assets of Boyolali District are compulsory to improve the organizational
management of organizational structure that is realized with the delegation of authority,
duties, responsibility to the responsibility center that carried out through the budget.
Through the budget, the center of responsibility will be controlled and can also be used as a
correction to the Office of Revenue, Management and Asset of Boyolali District.

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 CONTENT OF DISCUSSION

The process of budget preparation in 2011 conducted by the Department Revenue,

Financial Management and Asset Boyolali District through several stages, is described in
the Budget drafting chart Pure Regional Expenditure (APBD) in 2011 is as follows:

From the table above it can be concluded the preparation of district budget boyolali is a
cooperation between DPPKAD with DPRD boyolali. Cooperation related permendagri no 13
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of 2006 which has been improved and no 21 of 2011 on regional finance. The realization of
the implementation of regional expenditure budget (APBD) according to the DPPKAD
secretary submitted to the person in charge of each individual institution. Such taxes or
levies are submitted to the regional treasury unit. As for who is in charge is the head of
each field based on the report of the work unit device area (SKPD).

Implementation of the budget is an evaluation of the realization of regional revenues,

meaning that for the next year budgeting will be evaluated based on economic conditions
and revenues earned on the implementation of the previous year's budget. The previous
year's budget is used as an evaluation tool for the next fiscal year. Dinas Revenue,
Management Finance and Regiona Asset Boyolali District has a team that has the task of
coordinating the preparation of policy formulation materials technical, advocacy,
supervision, and consultation and implementation of the organization, evaluation, coaching
and supervision within the compilation accordingly with the conditions set. from the
explanation it can be concluded that the budget implementation is part of the planning
evaluation budgeting next year with consideration of conditions economic and results
achieved in the previous year's budget.

In the implementation of responsibility accounting, Head of Service participates

participate in the preparation of temporary cost budgets that become the responsibility is
in accordance with the rules that apply to the Service Revenue, Financial Management and
Asset Daearah Boyolali District. Then with this can be used as a benchmark against the cost
accountability report while for each management or section has a limited role on costs
except for the part that contributes to the classification of costs. in district government
boyolali implementation of cost accounting by DPPKAD form of its implementation is
divided into 2 forms, namely:

1. In form the accountability of regional financial reports to the DPRD through the
Team TAPD in the implementation of the draft.
2. In the form of evaluation of the report accountancy cost accounting of each SKPD
and UPTD in below it.

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 Based on the notion of accounting that accountability based on such budgeting in
implementation or implementation on DPPKAD where the implementation budget is set by
the DPRD together with TAPD team shows the need for a budget planning together with
the provisions set forth in the plenary meeting of the DPRD is in accordance with the
regulation of Permendagri No. 13 Year 2006 and Permendagri No. 21 of 2011 on Regional
Finance has been refined.

In connection with the implementation of plenary sessions in the DPRD according to

DPPKAD secretary role of head of DPPKAD in plenary session is as secretary in the field of
joint assessment of budgeting team in the TAPD team. As expressed by the secretary
DPPKAD that the preparation of the APBD was implemented twice that is pure and change
while the discussion is done by the board budget body (DPRD). After the draft raperda is
evaluated and discussed by the TAPD team and body budget council (DPRD) for next year
set perda APBD. Perda which is now in the implementation delivered to all existing units
including DPA, UPTD, SPD, and SKPD.

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 CONCLUSION

With in the implementation of local regulations that process is done in the meeting
plenary of Boyolali Regency DPRD covers evaluation and accountability. Where for
subsequent regional regulation is based evaluation of previous year. Meanwhile, if there is
a mismatch between the budget with the realization is the responsibility of each SKPD.

Where DPPKAD position is as financial supervisor only, whereas the decisive is

Bappeda. When harmonized with the existing theory of accounting accountability as
control is the control of three the important things:

(1) The implementation of the field on the plan set.

(2) Get feedback on how far the implementation is appropriate

with a predetermined plan.

(3) If there is a deviation then it should be determine the action steps to overcome
it.

So that based on the results of this study seen from the implementation by DPPKAD
already according to the theory.