Analisis Peran Sistem Informasi Akuntansi Manajemen Dalam Rangka Pengambilan Keputusan Jangka Panjang Mengenai Investasi Aset Tetap Pada CV. Atap Perkasa. (Analysis of the Role of Management Accounting Information Systems in the Context of Making Long-Term Decisions Regarding Fixed Asset Investment at CV. Mighty Roof).

Rahmadhan, Achmad Alvandi (2023) Analisis Peran Sistem Informasi Akuntansi Manajemen Dalam Rangka Pengambilan Keputusan Jangka Panjang Mengenai Investasi Aset Tetap Pada CV. Atap Perkasa. (Analysis of the Role of Management Accounting Information Systems in the Context of Making Long-Term Decisions Regarding Fixed Asset Investment at CV. Mighty Roof). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Making investment decisions related to fixed assets is an important matter that must be properly formulated within the company. The purpose of this research is to evaluate the role of management accounting information in making fixed asset investment decisions at CV. Mighty Roof. The data analysis method used is qualitative research with a descriptive approach. The results showed that management accounting information plays an important role in determining investment decision making for CV. Mighty Roof. As in making decisions to purchase fixed assets in the form of heavy equipment vehicles which are superior company facilities and have a major influence on the development of the company. In determining fixed asset investment decisions in CV. Atap Perkasa company uses management accounting information, namely differential accounting information by choosing between two alternatives, namely buying or leasing fixed assets as a basis for decision making. Where companies choose to rent because the costs incurred to rent heavy equipment are cheaper than buying. Management accounting information is considered important in determining fixed asset investment decisions CV. Atap Perkasa where this information is used as a benchmark in analyzing fixed asset investment decisions. Keywords : Management Accounting Information, Fixed Asset, Investment Decisions

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