ANALISIS INFORMASI AKUNTANSI MANAJEMEN DALAM PROSES PENGAMBILAN KEPUTUSAN PADA WHIZ HOTEL CIKINI

ARDIANTO, BAYU FAJAR (2020) ANALISIS INFORMASI AKUNTANSI MANAJEMEN DALAM PROSES PENGAMBILAN KEPUTUSAN PADA WHIZ HOTEL CIKINI. D3 thesis, Universitas Negeri Jakarta.

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Abstract

BAYU FAJAR ARDIANTO. 2020. 8323154820. Analysis of Management Accounting Information in the Decision Making Process at Whiz Hotel Cikini. D III Accounting Study Program. Faculty of Economics, Jakarta State University. Decision making process in company, manager are required to make acceptable choices, in this case relevant information is needed to support management in decision making. This shows that management accounting information is needed in the decision making process. The purpose of this study is to find out directly the decision making process of setting room rates and accepting or rejecting special orders (room) at Whiz Hotel Cikini. Researchers copy the data by comparing existing theories about management accounting with an overview of the conditions that exist within the company. Can be seen from the use of full accounting information for determining the average rate of rooms which is a type of long term decision. Management accounting information here is room operating costs, total costs, and profits. In making a decision to accept or reject a special order, it turns out that the management sees variable costs (laundry cost,electrical cost, etc), total revenue, and profits. Calculation of relevant costs for special orders is a type of decision that is not short and is included in the type of differential accounting Keywords: Management Accounting Information, Full Accounting, Decision Making.

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