Decision making is the selection of one of the various alternative actions available. In choosing an alternative, management requires precise and accurate information to reduce the possibility of failure of decisions that will be taken by the company. Differential accounting information is very suitable to be used in the selection of several alternatives. The purpose of this study is to determine whether differential accounting information can be used as a decision-making tool so that companies can decide whether to rent or buy a building as a place to operate its branch offices. This research uses descriptive qualitative method by collecting data through interviews and documentation. The results showed that differential accounting information as a decision-making tool can be applied at PT. BPR Millenia Paal Dua Branch Office and the cost to rent a building is lower than buying a building.

The Ministryof Finance especially the directorate general of the treasury of North Sulawesi province, is confronted with modern treasury problems. The demands of economic development are increasingly advanced, demanding a transition from the application of past culture (manual) to the stage of digital (modern) technology. The work process in the treasury sector changes, seen from the need for financial management information systems to improve the competitive advantage of modern DGT organizations in the future in increasing transparency and accountability in managing the world treasury. The emergence of treasury and state budget (SPAN) applications and agency-level financial application systems (SAKTI) as a manifestation of the implementation of financial management information systems in the Directorate General of Treasury and work units. For state treasury management to be carried out by the treasury general directorate, it can be aligned with treasury management by other countries in the world.Keywords : Financial Management Information System, SPAN, and SAKTI