Analisis informasi akuntansi diferensial dalam pengambilan keputusan investasi pada perluasan jaringan pipa PDAM Kabupaten Minahasa Utara

Authors

  • Mitzy Mitzy Sam Ratulangi University
  • David P. E. Saerang Sam Ratulangi University
  • Sherly Pinatik Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.349

Keywords:

differential accounting information, investment decision, pipeline expansion, PDAM, payback period, NPV

Abstract

The expansion of the pipe network is a significant investment decision for the North Minahasa District Water Company (PDAM) in its efforts to improve clean water services for the community. Differential accounting information refers to data that compares relevant costs and revenues between investment alternatives to facilitate better decision-making. This study aims to analyze how differential accounting information can be utilized to support investment decisions related to the expansion of the pipeline network at the PDAM. A qualitative research method with a descriptive approach was employed. The results indicate that differential accounting information assists management in identifying relevant costs and revenues, as well as evaluating the feasibility of the available investment options. Therefore, differential accounting information can serve as a valuable analytical tool to support investment decisions concerning pipeline network expansion at the PDAM.

Downloads

Download data is not yet available.

References

Aripin, Z., & Negara, M. P. (2021). Akuntansi Manajemen. Deepublish.

Astini, K. P., & Pasek, G. W. (2022). Pengaruh literasi keuangan terhadap keputusan investasi (Studi eksperimen di Gugus V Mandara Giri Kec. Kubutambahan). Jurnal Ilmiah Mahasiswa Akuntansi, 13(2), 991-1002. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/49445

Boardman, A. E., Greenberg, D. H., Vining, A. R., & Weimer, D. L. (2018). Cost–benefit analysis: Concepts and practice. Cambridge University Press.

Bodie, Z., Kane, A., & Marcus, A. J. (2018). Investments. McGraw-Hill Education.

Budiarso, N. S., & Pontoh, W. (2025). Analisis portofolio investasi. Yayasan Widyantara Nawasena Raharja.

Datar, S. M., & Rajan, M. V. (2018). Horngren’s Cost Accounting A Managerial Emphasis. New York: Pearson.

Hariyani, D. S. (2018). Akuntansi Manajemen Teori dan Aplikasi. Aditya Media Publishing.

Ichsan, R. N., Nasution, L., & Sinaga, S. (2019). Studi Kelayakan Bisnis (Business Feasibility Study). CV. Manhaji.

Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2019). Intermediate Accounting, 17th Edition. Wiley.

Kurniawan, M. Z. (2020). Analisis Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Indeks LQ-45. Ekonika : Jurnal Ekonomi Universitas Kadiri, 5(1), 113-122. https://doi.org/10.30737/ekonika.v5i1.847

Mulyadi. (2001). Akuntansi manajemen: Konsep, manfaat dan rekayasa, Edisi 3. Salemba Empat.

Mustapa, G., & Setyawan, H. D. (2022). Analisis informasi akuntansi diferensial dalam pengambilan keputusan menjual atau memproses lebih lanjut kopi bubuk pada Toko Sama Jaya Malang. INSPIRASI: Jurnal Ilmu-ilmu Sosial, 19(2), 685-700. https://jurnal.stkippgritulungagung.ac.id/index.php/inspirasi/article/view/3588

Niam, M. (2023). Penggunaan informasi akuntansi diferensial dalam pengambilan keputusan harga perolehan bahan baku guna efisiensi biaya produksi di CV. Anara Kota Kediri. Jurnal Manajemen dan Kewirausahaan, 8(1), 18-23. https://doi.org/10.32503/jmk.v8i1.3165

Pontoh, W., & Budiarso, N. S. (2022). Akuntansi keuangan: Pencatatan dan pelaporan aset. Fakultas Ilmu Budaya Universitas Sam Ratulangi

Syamil, A., Anggraeni, A. F., Martini, R., Hernando, R., Rachmawati, R., Evi, T., & Rusgowanto, F. H. (2023). Akuntansi Manajemen (Konsep-konsep dasar Akuntansi Manajemen Era Digital). PT. Sonpedia Publishing Indonesia.

Downloads

Published

2025-07-28

How to Cite

Mitzy, M., Saerang, D. P. E., & Pinatik, S. (2025). Analisis informasi akuntansi diferensial dalam pengambilan keputusan investasi pada perluasan jaringan pipa PDAM Kabupaten Minahasa Utara. Manajemen Bisnis Dan Keuangan Korporat, 3(2), 373–385. https://doi.org/10.58784/mbkk.349

Issue

Vol. 3 No. 2 (2025)

Section

Articles

License

Copyright (c) 2025 Mitzy Mitzy, David P. E. Saerang, Sherly Pinatik

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Under this license then authors free to:

  • Share - copy and redistribute the material in any medium or format.
  • Adapt - remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.