Handoko, Steven Nathanael (2025) Peranan Informasi Akuntansi Manajemen Dalam Strategi Pengambilan Keputusan Manajerial Jangka Pendek Dan Jangka Panjang Pada Perusahaan Jasa Properti Xavier Marks Tjandra East. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan menganalisis peranan informasi akuntansi manajemen dalam strategi pengambilan keputusan manajerial jangka pendek dan jangka panjang pada perusahaan jasa pemasaran properti Xavier Marks Tjandra East. Pendekatan yang digunakan adalah kualitatif deskriptif dengan sumber data primer yang diperoleh melalui wawancara dengan principal, bagian keuangan, dan bagian legal, serta observasi aktivitas operasional dan telaah dokumentasi internal perusahaan. Hasil penelitian menunjukkan bahwa informasi akuntansi manajemen, khususnya akuntansi biaya dan akuntansi diferensial, dimanfaatkan dalam keputusan jangka pendek seperti penetapan komisi, seleksi dan pemilahan properti yang dipasarkan, serta penentuan jenis properti yang difokuskan untuk dijual atau disewakan. Untuk jangka panjang, informasi tersebut digunakan dalam keputusan investasi aktiva tetap (membeli atau menyewa aset), rencana perluasan usaha melalui pembukaan cabang dan penambahan agen, serta wacana pengembangan proyek properti sendiri yang melibatkan agen sebagai investor. Penelitian juga menemukan bahwa praktik akuntansi manajemen di perusahaan sudah mendukung pengambilan keputusan, namun masih terdapat kelemahan berupa belum terdokumentasinya perhitungan formal dan belum optimalnya pemanfaatan sistem informasi akuntansi manajemen berbasis digital. Temuan ini mengindikasikan pentingnya penguatan fungsi akuntansi manajemen dan sistem informasi untuk meningkatkan kualitas keputusan manajerial dan keberlanjutan usaha di sektor jasa properti.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | informasi akuntansi manajemen, akuntansi biaya, akuntansi diferensial, keputusan jangka pendek, keputusan jangka panjang. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200183 Steven Nathanael Handoko |
| Date Deposited: | 07 Jul 2026 03:50 |
| Last Modified: | 07 Jul 2026 03:50 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/45200 |
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