Informasi Akuntansi Diferensial Sebagai Alat Pengambilan Keputusan Menyewa Atau Membeli Gedung Pada Pt. BPR Millenia Kantor Cabang Paal Dua

Abstract

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.

Differential Accounting Analysis in Decision Making or Buying Internet Vouchers on Haikal Tronik

“…Differential costs are a component contained in differential accounting information whose costs have different or unequal values in each alternative decision chosen by management (Wiwik & Dhyka, 2017). Differential income is the amount of value of an increase or decrease based on the amount of income desired (Kotambunan et al, 2020). The revenue that the company has due to the selection of alternative decisions that differ from the initial choice.…”