Abstract
The purpose of the research is to determine the application of accountability accounting, identify the factors that affect the application of accountability accounting in performance assessment at PT Nusa Palapa Gemilang Tbk. The research method used is qualitative case study on PT Nusa Palapa Gemilang Tbk. Based on the research that has been conducted by PT Nusa Palapa Gemilang Tbk, the division of duties and responsibilities by directors and managers related to the application of accountability accounting has been It is done quite well, but there is still no special handling from the company. It can be concluded that the effective implementation of accountability accounting requires the support of various factors, including organizational structure, information systems, management policies, and manager skills. External factors such as the economic environment, technological developments and government regulations greatly affect the application of accountability accounting, especially in the revenue and profit centers, greatly affect the performance assessment.
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