Adistianingsih, Fina (2023) Peranan Informasi Akuntansi Manajemen Terhadap Pengambilan Keputusan Investasi Aktiva Tetap Pada PT Samaristo Mitra Tehknik. (The Role of Management Accounting Information on Investment Decision Making of Fixed Assets at PT Samaristo Mitra Tekhnik). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
PT Samaristo Mitra Tekhnik is a company engaged in the field of building construction services and procurement of electricity, gas and steam. PT Samaristo Mitra Tekhnik, which runs its business in the field of construction services, of course, the procurement of fixed assets greatly influences the running of the company's business. For this reason, PT Samaristo Mitra Tekhnik must determine the company's fixed asset investment decisions by obtaining appropriate and accurate information to reduce uncertainty in decision making. The research objective to be achieved is to determine the role of management accounting information on fixed asset investment decision making at PT Samaristo Mitra Tekhnik. This research is a qualitativexdescriptive research with the character of a case study. Source of data used in this research is primary data. Data collection techniques were carried out by means of documentation, interviews and observation. The results of research conducted at PT Samaristo Mitra Tekhnik indicate that the company has implemented management accounting information in the process of making long-term decisions regarding fixed asset investments. In this case, differential accounting information plays a role in the process of making fixed asset investment decisions, especially when making a decision to buy or rent a fixed asset. Management accounting information is considered important in determining a longterm investment decision at PT Samaristo Mitra Tekhnik where this information is used as a benchmark in analyzing long-term investment decisions in the form of fixed assets. Keywords : Management Accounting Information, Fixed Asset Investment Decision Making.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Informasi Akuntansi Manajemen, Pengambilan Keputusan Investasi Aktiva Tetap. |
Subjects: | H Social Sciences > HG Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
Depositing User: | 1221900096 Fina Adistianingsih |
Date Deposited: | 05 Apr 2023 02:04 |
Last Modified: | 12 Jun 2023 02:09 |
URI: | http://repository.untag-sby.ac.id/id/eprint/21905 |
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