(Peer review) Penilaian Kinerja Manager Pusat Pendapatan dalam Perspektif Akuntansi Pertanggungjawaban pada Perusahaan Daerah Perkebunan (PDP) Khayangan Jember

The phenomenon in this study is to see the development of this company from 2015
fluctuating so that the target of a company is less than optimal. Therefore PDP Kalimarasawan
requires production and marketing management as a revenue center, where the task of production
and marketing management is to predict the production target and promote the company's products,
make sales forecasts and analyze the market, with the aim that the company's goals can be achieved
namely profit and can be superior among competing companies engaged in the same industry.
Methods of data collection are carried out in various settings, various sources, and various ways and
in general there are four techniques of data collection, namely: observation, interviews, documentation
and triangulation / combination. Systematic analysis of data obtained from interviews, field notes, and
other materials, so that they can be easily understood, and findings can be informed to others. The
results showed that the performance of the central revenue manager was less than optimal, with a
percentage of fluctuating corporate income from 2015-2018. The fluctuating causes of corporate
earnings are first that production management is less precise in predicting climate and weather so that
it affects the planned production target, both marketing managers are not very good at reading market
share. Suggestions for revenue center managers must be visionary in preparing the realization of
production, budget, and predicting sales prices in order to achieve the company's vision and mission