Penerapan informasi akuntansi diferensial dalam pengambilan keputusan manajemen pada UMKM Gilingan Padi Mekar Sari Desa Kosio Kecamatan Dumoga Tengah

Regina Firelsa Pinontoan, Sifrid Sonny Pangemanan, Treesje Runtu

Abstract


Differential accounting information is one of the information needed by the management of a company in planning and decision making, especially accept or reject for special orders, which will help management in this case UMKM Gilingan Padi Mekar Sari which often get special orders. The purpose of this study was to determine the application of differential accounting information in the decision to accept or reject special orders to produce superwin rice and ciherang rice types at UMKM Gilingan Padi Mekar Sari. The method used in this research is descriptive qualitative. The results of this study can be seen based on the comparative calculation of regular production and special order production using the differential accounting information of the UMKM Gilingan Padi Mekar Sari in receiving special orders for both products namely superwin rice and ciherang rice will get an additional total differential profit of Rp 43.441.500. Therefore, the use of differential accounting information is needed in the decision to accept or reject special orders.

Keywords


diferential accounting information; decision making; special order

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References


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DOI: https://doi.org/10.32400/iaj.27488

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Copyright (c) 2020 Regina Firelsa Pinontoan, Sifrid Sonny Pangemanan, Treesje Runtu

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FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS SAM RATULANGI

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Indonesia Accounting Journal (IAJ) is a double blind peer-reviewed journal that is published by the Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk), Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles written in either Indonesian or English languages in the fields of accounting or finance studies.

Indonesia Accounting Journal

Indonesia Accounting Journal (IAJ) is double peer reviewed journal which published by Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk) of Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles which are not under consideration or published to other publishers for twice a year.

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