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The Role of Management Accounting in Long-Term Project and Investment Management Arifiansyah Saputra; Siti Mialasmaya; Rahmad Rahmad
Maneggio Vol. 1 No. 5 (2024): Maneggio-Oct
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/3p0f5108

Abstract

This study aims to explore the role of management accounting in long-term project and investment management. Management accounting plays a very important role in supporting effective decision-making, budget planning, cost control, and performance evaluation in projects and investments that require long-term commitment. Through literature study, this study examines various concepts, theories, and techniques of management accounting applied in project and investment management, including cost analysis, return on investment (ROI) calculation, and cash flow control. The results of the study indicate that management accounting not only functions as a recording and reporting tool, but also as a planning and monitoring tool that is very vital in minimizing risk and optimizing resource use. This study also identifies challenges in the application of management accounting, such as market uncertainty and changes in the economic environment that can affect the results of projects and investments. Overall, the application of good management accounting principles can improve operational efficiency, support more informed decision-making, and ensure the achievement of the company's long-term goals.
Strategi Pencatatan Keuangan sebagai Langkah Awal Menuju Kemandirian Ekonomi: Sinergi Kewirausahaan dan Perpajakan Gunardi Gunardi; Yani Ramdani; Siti Mialasmaya; Eri Febriani
PADMA Vol 5 No 2 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v5i2.2249

Abstract

Proper financial recording is essential to achieve economic independence, especially for Micro, Small, and Medium Enterprises (MSMEs). This community service program (PKM) provides training on basic financial recording, creative entrepreneurship, and understanding MSME tax obligations under Government Regulation No. 55 of 2022. The methods include manual and digital recording education, tax calculation simulations, and developing local potential-based business ideas with simple digital promotion strategies. The results showed improved participant understanding in financial recording and business strategy development. This program is expected to support sustainable economic independence in the community.