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PERANAN AKUNTANSI PERTANGGUNGJAWABAN PUSAT PENDAPATAN DALAM MENILAI KINERJA PENJUALAN PADA PT.NISSAN MOTOR INDONESIA

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THE ROK OF RESPONSIBILITY ACCOIJNTING REVENI]E CENTER TO APPRAISE SALES PERFORMANCE AT PT.NISSAN MOTOR INDONESIA Ferdinan Maradona A ABSTRACT This research was conducted to determine how the implcmentation of accounting iiability, how the revenue c€nter manager performance, accountability accounting rof" -irtpp"Arg the profit center manager performance is done in PT' Nissan Motor Indonesia Themethorlusedinthisresearchisdescriptivemethod,wheredataiscollecl-edtrased on rea! circumstances, pmcessed, analyzd, and ftnally a conclusion' Data gathered tv ato"urr."totion $ud;. Data were anaiyzed rvth the way t-he car unit sales report fi. a" irog*-*t ich is determined up 6 the realization of tire rmit selling car in tire **t *ru, tf,e calculation metlod of moments produck Person, Significant and Coefficient Determination Test (In tlre form of % (percent))' Implementation of responsibility accounting in-PT' Nissan llotor Indonesia Jakarta ilr*d ;; pro""Or.". that h; been defined by the company, using organizational .trr"t rt", a iredefined responsibility accounting' Meanwhile' reventte center rmnager ;r#;;; b. ,".n'fro. trte teport of the cutcome 9aM report *f til t* I-g*i," ,f," *"fization of the unit selling car in the year 2008-2010 at PT' Nissan Motor Indonesia Based on the analysis antl realization of revenue center car rmit sales realization at p[ Nt*, Motor Indonesia it is lnown that, the role cf responsibilig accountiiig in "pp.itlr,g,f,; p"rformance ofprofit center manage.r of the year 2008-2010 the t count 23.41 > t table 1.697. From the'results of these '*ditt "- daermine is coefficient of altermination in the form (%) percent, that its resuls include 79'81%'