Abstract :
This research focuses on implementation of Profit Center and type of profitability as
a basis of performance measurement of Profit Center in Balai Sidang Jakarta Convention
Center, a convention center company. This research wanted to see how Profit Center and
type of profitability as a basis of performance measurement of Profit Center can be
implemented.
This research uses qualitative description method. Qualitative description method is
used to analysis implementation of Profit Center and type of profitability as a basis of
performance measurement of Profit Center in Balai Sidang Jakarta Convention Center.
The result of this research show that implementation of Profit Center in Balai Sidang
Jakarta Convention Center unsimilar to existing theory. In implementation of Profit Center,
two departments are not suitable for being Profit Center. In addition implementation of type
of profitability as a basis of performance measurement of Profit Center is also not suitable
because the type of profitability does not distinguish between controllable cost and
uncontrollable cost and can not measure operational performance.
Keywords : profit center, type of profitability, performance measurement of profit center.