ANALISIS PENGARUH AKUNTANSI MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN MANAJERIAL PADA PT. SMA

Abstract

This study is motivated by the crucial role of management accounting in supporting managerial decision-making processes, particularly in mining service companies such as PT. SMA. Management accounting provides relevant financial and non-financial information as the foundation for decision-making, especially when facing complex operational challenges and the need for cost, time, and resource efficiency. The purpose of this study is to analyze the extent to which management accounting information such as differential cost data and vendor evaluation reports is utilized in managerial decision-making processes, particularly in vendor selection. The research employs a descriptive qualitative method with data collection techniques including interviews, observations, and documentation related to procurement activities and the company’s information system. The results show that although PT. SMA has implemented the Oracle ERP system to support information management, issues such as delays in data transmission from project sites to the head office persist. As a result, management still relies on manual reports and management accounting information when making critical decisions, especially in terms of cost efficiency, timely procurement, and appropriate vendor selection. Based on the findings, it can be concluded that management accounting plays a significant role in enhancing the effectiveness of managerial decisions. To support faster and more accurate decision-making, the company is advised to strengthen the integration of its ERP system and improve the speed and accuracy of data transmission from operational units.