Peranan Akuntansi Manajemen Dalam Pengambilan Keputusan Jangka Pendek Menerima atau Menolak Pesanan Khusus Pada UD. List Keramik Jaya Mas

Muhammad Indra, Wardana (2026) Peranan Akuntansi Manajemen Dalam Pengambilan Keputusan Jangka Pendek Menerima atau Menolak Pesanan Khusus Pada UD. List Keramik Jaya Mas. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis peranan akuntansi manajemen dalam pengambilan keputusan jangka pendek menerima atau menolak pesanan khusus pada UD. List Keramik Jaya Mas, serta untuk mengetahui bagaimana analisis biaya diferensial dan biaya relevan digunakan dalam mendukung keputusan tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam dengan pemilik, penanggung jawab perusahaan, dan staf akuntansi, serta melalui observasi dan dokumentasi perusahaan. Teknik analisis data yang digunakan meliputi pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa UD. List Keramik Jaya Mas belum sepenuhnya menerapkan konsep akuntansi manajemen secara sistematis dalam pengambilan keputusan menerima atau menolak pesanan khusus. Keputusan yang diambil cenderung didasarkan pada pertimbangan non-finansial, seperti menjaga hubungan dengan pelanggan dan pemanfaatan kapasitas produksi yang belum optimal. Namun, setelah dilakukan analisis biaya diferensial dan biaya relevan, diketahui bahwa pesanan khusus yang dianalisis memberikan kontribusi laba positif bagi perusahaan. Dengan demikian, penerapan akuntansi manajemen, khususnya analisis biaya diferensial dan biaya relevan, terbukti berperan penting dalam menghasilkan keputusan jangka pendek yang lebih akurat, rasional, dan menguntungkan. Penelitian ini diharapkan dapat memberikan manfaat praktis bagi perusahaan dalam meningkatkan kualitas pengambilan keputusan, serta kontribusi teoritis bagi pengembangan kajian akuntansi manajemen, khususnya terkait keputusan jangka pendek pada perusahaan manufaktur skala kecil dan menengah. Kata Kunci: Akuntansi Manajemen, Biaya Diferensial, Biaya Relevan, Pesanan Khusus, Keputusan Jangka Pendek

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