PERBANDINGAN ANALISIS KINERJA PUSAT – PUSAT PERTANGGUNGJAWABAN PADA VILA LAKSHMI DAN VILA SABA DI WILAYAH SEMINYAK KABUPATEN BADUNG

Abstract

Analysis of central responsibility, namely fund, income, proï¬ t, and
investment centrals were done to assess the performance of companies’ ï¬ nancial
(Lakshmi Villa and Saba Villa) which further the ï¬ nancial performance will be
compared between both of them.
The main issue of this present study is how do the performance and the comparison
of responsibility centrals viewed from fund, income, proï¬ t, and investment centrals
on Lakshmi Villa and Saba Villa in the area of Seminyak, Badung regency from
2009 to 2011. The aim of this present study is to analyze the performance and the
comparison of responsibility central performance viewed from fund, income, proï¬ t,
and investment centrals on Lakshmi Villa and Saba Villa. Quantitative analysis
consist of analysis of fund central, analysis of income central, analysis of proï¬ t
central, and analysis of invest central.
The result of study and discussion is conclude that the comparison of analysis of
responsibility centrals performance between Lakshmi Villa and Saba Villa shown
that the performance of responsibility centrals of Saba Villa is better than Lakshmi
Villa. It is suggested, therefore, for fund control should be done by looking for the
basics and determining the standard of fund, comparing between the standard funds
to the actual fund, thus resulting the minimization of fund variance.