THE EFFECT OF THE APPLICATION OF MANAGEMENT ACCOUNTING ON THE PERFORMANCE OF PT. JHOKAMUNIKASI INTERNET SOLUSINDO (JIS)

Abstract

The effective application of management accounting can improve company performance, especially in cost management and strategic decision-making. This study aims to analyze the influence of the application of management accounting on company performance in PT. Jhokamunikasi Internet Solusindo (JIS). The research method used is a qualitative approach with in-depth interviews and documentation studies. The results of the study show that PT. JIS has successfully optimized an integrated technology-based management accounting system, including the application of activity-based costing (ABC) methods and zero-based budgeting (ZBB) based budget planning, which contributes to cost control, operational efficiency, and more informed decision-making. The implications of this study show that the use of accurate and timely accounting information can improve company performance, especially in the fast-moving technology sector. This research provides insights for companies to improve the implementation of more effective management accounting to maintain competitiveness and sustainability.