International Journal of Economic Research and Financial Accounting
Vol 4 No 1 (2025): IJERFA OCTOBER 2025

Application Of Management Accounting System To Product Quality Control At Pt Bio Maraja Nusantara

Deswita Deswita (Unknown)
Ansyarif Khalid (Unknown)
Nurhidayah Nurhidayah (Unknown)



Article Info

Publish Date
20 Oct 2025

Abstract

This study aims to determine the application of the management accounting system to product quality control at PT Bio Maraja Nusantara. This study uses a qualitative descriptive method, data is collected by observation, interviews, and documentation. Data analysis uses the Miles and Huberman model, through the stages of data collection, data reduction, data presentation, and conclusion drawn. The results of the study show that PT Bio Maraja Nusantara implements a management accounting system effectively, focusing on quality control from raw materials to finished products. This system ensures that every stage of production adheres to strict quality standards, as well as motivates employees through a system of quality- and quantity-based incentives. Although the company has implemented this system well, the main recommendation is to maintain and continuously improve the management accounting system so that product quality control remains optimal.

Copyrights © 2025






Journal Info

Abbrev

ijerfa

Publisher

Subject

Economics, Econometrics & Finance

Description

The International Journal of Economic Research and Financial Accounting (IJERFA) International Journal of Economic Research and financial Accounting (IJERFA) is to contributes to improving the theory and practice by promoting high-quality applied and theoretical research. It publishes original works ...