AKUNTANSI MANAJEMEN SEBAGAI ALAT BANTU PENGAMBILAN KEPUTUSAN KEUANGAN BAGI MAHASISWA

Abstract

Managerial accounting plays a crucial role in enhancing students’ ability to make accurate and strategic financial decisions. This article discusses how managerial accounting is not merely academic theory but a practical tool students can apply in daily financial situations. It focuses on budgeting, personal financial planning, and evaluating choices using cost-benefit analysis. Students are trained to set financial priorities, allocate funds wisely, reduce unnecessary expenses, and understand the role of internal control. The paper also highlights the essential differences between managerial and financial accounting, enhancing students’ conceptual clarity. Real-life case studies, such as student budgeting practices, are included to illustrate these applications. Learning basic managerial accounting helps students build financial literacy, critical thinking, and the ability to make informed decisions under constraints. These skills prepare them not only for academic challenges but also for real-world economic situations. Ultimately, managerial accounting supports students in becoming financially responsible, independent, and forward-thinking individuals who can plan, control, and improve their financial behavior over time.