Analysis of the Application of Differential Accounting Information in Decision-Making to Buy a New or Maintain Existing Heavy Equipment Machine at PT. Samudera Mulia Abadi Manado

Eirene Milka Hana Timbuleng (Universitas Sam Ratulangi)
Harijanto Sabijono (Universitas Sam Ratulangi)
Meily Y.B Kalalo (Universitas Sam Ratulangi)

Formosa Journal of Applied Sciences (FJAS)
Vol. 4 No. 7 (2025): July 2025

Investment decision-making, such as buying or maintaining fixed assets, requires relevant and precise information. Differential accounting information is one of the tools in assessing alternative decisions rationally. This study aims to analyze the application of differential accounting information in making decisions to buy new heavy equipment machines or maintain old ones at PT. The Eternal Glory of Manado. The method used is descriptive qualitative, with primary and secondary data through interviews and observations. The results of the study show that differential accounting information helps companies compare the relevant costs of the two alternatives. In the short term, maintaining old machines is more profitable, but in the long term the purchase of new machines provides higher efficiency and productivity. Thus, differential accounting information is important in supporting more informed investment decisions.