Akuntansi Manajerial dan Lingkungan Bisnis: Peran Akuntansi Manajerial Dalam Menghadapi Ketidakpastian Lingkungan Bisnis

Authors

  • Celsea Br Nainggolan Universitas HKBP Nommensen Medan
  • Juliana Panjaitan Universitas HKBP Nommensen Medan
  • Febriana Saron Silitonga Universitas HKBP Nommensen Medan
  • Hamonangan Siallagan Universitas HKBP Nommensen Medan

DOI:

https://doi.org/10.58192/ebismen.v5i2.4505

Keywords:

Managerial Accounting, Business Environment, Decision Making, Qualitative

Abstract

The development of the global economy and business competition requires companies to be able to adapt to changes in a dynamic business environment. This study aims to deeply understand the role of managerial accounting in facing business environment changes and how this information is used in the corporate management decision-making process. The research method used is qualitative with a descriptive approach through a literature study. The results show that managerial accounting plays an important role as a provider of relevant, accurate, and timely financial and non-financial information to support the processes of planning, cost control, and performance evaluation In addition, developments in information technology and the implementation of the green accounting concept are suggested by literature to help companies improve operational efficiency while maintaining business sustainability amidst market uncertainty.

References

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Published

25-06-2026

How to Cite

Nainggolan, C. B., Panjaitan, J., Silitonga, F. S., & Siallagan, H. (2026). Akuntansi Manajerial dan Lingkungan Bisnis: Peran Akuntansi Manajerial Dalam Menghadapi Ketidakpastian Lingkungan Bisnis. Jurnal Ekonomi, Bisnis Dan Manajemen, 5(2), 1100–1111. https://doi.org/10.58192/ebismen.v5i2.4505

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