Pengaruh Informasi Biaya Relevan dan Pengendalian Internal terhadap Pengambilan Keputusan Manajemen Pada Perusahaan Manufaktur sebagai Kajian Literatur
DOI:
https://doi.org/10.51903/jupea.v6i2.6866Keywords:
Relevant Cost Information; Internal Control;, Managerial Decision MakingAbstract
This study aims to examine the influence of relevant cost information and internal control on managerial decision-making in manufacturing companies through a literature review approach. This research employs the Systematic Literature Review (SLR) method to systematically identify, evaluate, and synthesize previous studies related to the research topic. The data sources were obtained from national and international scientific journal articles published between 2015 and 2025 and accessed through several academic databases such as Google Scholar and Garuda. The analysis process was conducted by selecting articles based on topic relevance, publication quality, and their relation to the research variables. The results of the literature review indicate that relevant cost information plays an important role in assisting management in evaluating various decision alternatives more rationally and efficiently. In addition, effective internal control systems help ensure the reliability of accounting information and minimize the risk of errors in the decision-making process. Therefore, the integration of relevant cost information and effective internal control systems can improve the quality of managerial decision-making in manufacturing companies
References
Alfaried, M., Achmad Fauzi, Syahirah, P., Eka Suci, R., & Pamungkas, S. A. (2023). Peran Dan Fungsi Biaya Relevan Dalam Mengambil Keputusan Pesanan Khusus. Jurnal Akuntansi Dan Manajemen Bisnis, 3(1), 134–143. https://doi.org/10.56127/jaman.v3i1.682
Annisa Mumtahanah, Dhiya Aisy Putri Hendrias, Safira Menayang, Muhammad Kholif Muhajir Salim, H. M. (2025). Peran Laporan Akuntansi Manajerial dalam Pengambilan Keputusan Strategis Manajemen. Jurnal Ekonomi Bisnis Dan Kewirausahaan, 2(2), 15–19. https://doi.org/10.69714/69qded53
Ariani, M., & Weli, W. (2022). Pengaruh Pengungkapan Sistem Pengendalian Internal terhadap Nilai Perusahaan dengan Agency Cost Sebagai Mediator. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 5(2), 149–164. https://doi.org/10.32493/jabi.v5i2.y2022.p149-164
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2017). Enterprise risk management: Integrating with strategy and performance. COSO.
Dewianawati, D., Negoro, A. S. S., Indrianto, D., & Puspitasari, N. (2024). Relevant Cost Analysis for Special Order Decisions to Increase Profits at Wingko Babat Lamongan. Jurnal Multidisiplin Madani, 4(7), 1044–1055. https://doi.org/10.55927/mudima.v4i7.10518
Fario, F., & Cardo, E. (2022). Pengaruh Sistem Pengendalian Internal, Sumber Daya Keuangan, dan Cost Leadership Strategies terhadap Keberlanjutan Usaha Mikro, Kecil, dan Menengah di Kota Batam. Jurnal Pendidikan Tambusai, 6(1), 2015–2027.
Horngren, C. T., Datar, S. M., & Rajan, M. V. (2018). Cost accounting: A managerial emphasis (16th ed.). Pearson.
Indah Simanjuntak, Nazla Alifia Putri Hadi, W. K. (2025). Kajian Teoritis Dan Empiris Mengenai Penggunaan Biaya Relevan Dalam Proses Pengambilan Keputusan Manajerial. Jurnal Akademik Ekonomi Dan Manajemen, 2(4), 202–212. https://doi.org/10.61722/jaem.v2i4.7368
Maharani, A., & Agustin, A. R. (2025). Relevant Cost Analysis in Decision Making (Producing Own or Buying From Outside) at Old Bakery. Journal of Contemporary Business Behavior, 2(3), 1–5. https://doi.org/10.62769/jubiko
Martini, R., Thoyib, M., & Yulita, Y. (2020). Penerapan Perhitungan Biaya Relevan dalam Pengambilan Keputusan Pesanan Khusus. Jurnal Ilmiah Ekonomi Global Masa Kini, 11(1), 9–15. https://doi.org/10.36982/jiegmk.v11i1.1054
Muhammad Nafis Yazid, Yohanes Revaldo Sirait, Syahri Fathoni, Muhamad Irwansyah, L. P. S. (2025). ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN MANAJEMEN TERHADAP PENGAMBILAN KEPUTUSAN STRATEGIS DI INDUSTRI JASA KEUANGAN. Accounting Student Research Journal, 4(1), 1–10.
Mustafiyatus Nur Lailina, & Hwihanus Hwihanus. (2025). Analisis Biaya Relevan untuk Pengambilan Keputusan Menerima atau Menolak Pesanan Khusus pada CV. Prek Jhon. Jurnal Mutiara Ilmu Akuntansi, 3(2), 89–96. https://doi.org/10.55606/jumia.v3i2.3747
Nisa, A. A., & Citra, V. (2020). Pengaruh Kemampuan Pengguna dan Pengendalian Internal terhadap Kualitas Sistem Informasi Akuntansi pada Salah Satu Perusahaan Manufaktur di Kota Bandung. Prosiding The 11th Industrial Research Workshop and National Seminar, 11(1), 907–913. https://elibrary.unikom.ac.id/id/eprint/3685/
Purwantia, S. N. (2025). Peran Akuntansi Manajemen Dalam Pengambilan Keputusan Taktis Pada Perusahaan Manufaktur. Jurnal Akuntansi Keuangan Dan Perpajakan, 1(3), 181–184.
Putu Dian Rosalina Handayani Narsa, N., & Pranetha Prananjaya, K. (2017). Hubungan Faktor Internal dan Eksternal terhadap Proses Pengambilan Keputusan Etis. Jurnal Akuntansi Dan Investasi, 18(1), 80–101. https://doi.org/10.18196/jai.18162
Robbins, S. P., & Coulter, M. (2018). Management (14th ed.). Pearson Education Limited
Sugijaya, R. P. (2023). Implication of The Relevant Cost Analysis In The Manufacturing Industry In Indonesia. International Journal Management Science and Business, 5(1), 37–55.
Yanti Octavia Selvianica Sigalingging, Gebriiella Sitorus, Thalia Sreshi Oxana Sidabalok, Willy Sangga Reja Galingging, & Hamonangan Siallagan. (2024). Activity Based Cost Calculation Decision Making Tool. Jurnal Multidisiplin Sahombu, 4(01), 112–117. https://doi.org/10.58471/jms.v4i01.4939
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
