The Effect of the Application of Management Accounting on the Performance of Pt. Jhokamunikasi Internet Solusindo (jis)
Year: 2024
Type: conference-paper
Abstract: The effective application of management accounting can improve company performance, especially in cost management and strategic decision-making. This study aims to analyze the influence of the application of management accounting on company performance in PT. Jhokamunikasi Internet Solusindo (JIS). The research method used is a qualitative approach with in-depth interviews and documentation studies. The results of the study show that PT. JIS has successfully optimized an integrated technology-based management accounting system, including the application of activity-based costing (ABC) methods and zero-based budgeting (ZBB) based budget planning, which contributes to cost control, operational efficiency, and more informed decision-making. The implications of this study show that the use of accurate and timely accounting information can improve company performance, especially in the fast-moving technology sector. This research provides insights for companies to improve the implementation of more effective management accounting to maintain competitiveness and sustainability.
Authors: Itsna Pratiwi Sabiili Robbi, Iis Solihat
Institution: Indonesia Open University
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4412775911