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Febryantahanuji Febryantahanuji
Universitas Sains Dan Teknologi Komputer
Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Nursing Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi

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OPTIMALISASI AKUNTANSI MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN STRATEGIS DI PERUSAHAAN MANUFAKTUR Febryantahanuji Febryantahanuji; Eka Satria Wibawa; Nindi Anggi Wardani; Hendri Rasminto; Sri Wahyuning
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.937

Abstract

This study aims to analyze the role of management accounting in supporting strategic decision making at PT ABC, a manufacturing company. Management accounting is seen as an important tool in providing relevant financial and non-financial information for planning, controlling, and evaluating performance (Langfield-Smith, 2008). The research method used is a case study with a qualitative approach, where data is collected through in-depth interviews with management and accounting staff, as well as analysis of internal company documents. The results of the study indicate that management accounting plays an important role in providing production cost information, profitability analysis, and performance reports, which are the basis for management in making strategic decisions such as determining selling prices, allocating resources, and planning production capacity (Chenhall & Moers, 2015). However, the study also identified several challenges, such as limitations in information systems and data integration between departments. The implication of this study is the need to improve management information systems and staff training to maximize the benefits of management accounting in strategic decision making. These findings are expected to contribute to the development of more effective management accounting practices in manufacturing companies (Hall, 2010).
Co-Authors Achmad Solechan Ahmad Ashifuddin Aqham Arsito Ari Kuncoro Ayu Miranti Kusumaningrum Bambang Widjanarko Susilo Bayu Agus Pamabudi Benny Cuaca budi hartono Budi Hartono Danang Danang Danang, Danang Danang, Danang Dani Sasmoko Edy Noriyanto Edy Susanto Eka Satria Wibawa Eko Siswanto Eko Siswanto Elok Rosyidah Erwan Hidayat Erwan Nur Hidayat Fandholi, Achmad Fany Frisca Tiara Zheninta Galuh Aditya Galuh Aninditiyah Hadi Yusuf Hadi Yusuf Hannief Giarni Haryo Kusumo Haryo Kusumo Hendri Rasminto Iddo Elianta Herlambang Iddo Elianta Herlambang Iman Saufik Suasana Intan Pratiwi Jaelani Jaelani Jarot Dian Susatyono Jarot Dian Susatyono Jarot Jarot Dian, Jarot Dian Susatyono Jarot, Jarot Dian Susatyono Kasih Purwantini Kharismawati, Ria Khoirur Rozikin Kinanti Sekar Arum Kusumo, Haryo Lutmawati Lutmawati M Aguts Rohman Maryati, Rima Febriana Maya Utami Dewi Metta, Wimala Marsela Migunani Migunani Muhammad Ryza Awwali , Sulartopo, Muhammad Ryza Awwali , Mutia, Yunna Nanik Lestari Nanik Qosidah Nindi Anggi Wardani PADJAR SETYO BUDI Rezky Eko Prasetyo Ria Kharismawati Rima Febriana Maryati Rini Rubhiyanti Rini Rubhiyanti Rini Rubhiyanti Rini Rubhiyanti Risma Nurhapsari RR. Ella Evrita Hestiandari Rusito Sekar Putri Pertiwi Sekar Putri Pertiwi Setiyo Prihatmoko Sindhu Rakasiwi SITI KHOLIFAH Somad, Mohamad Ali Sri Wahyuning Sumaryanto Suprapti Suprapti Tantik Sumarlin . Toni Wijanarko AP. Triyani Triyani Uswatun Khasanah Vivi Kumalasari, Vivi Wahyunin, Sri Yuli Fitrianto Yussi Anggraini Zaenal Mustofa Zahra Dinul Khaq