Faizal Haris Eko Prabowo, Nuryanti Taufik, Dendy Syaiful Akbar
2019 Jurnal Apresiasi Ekonomi  
The need for documentation of a photo is one of the positive trends formed by the market, one example of which is documentation of weddings that currently the need for these services has never subsided. Behind the increasing demand that occurs in the market there are some obstacles for the providers of wedding photography services, namely internally their understanding of financial literacy, especially on investment is still not good. This has an impact on the efficiency of operational costs
more » ... t occur when they are faced with the decision to buy a new camera or rent a camera for its operational activities. The purpose of this study is to analyze investment strategies by using management accounting, especially accounting differentials in the decisions making process of buying or renting documentation tools for the perpetrators of wedding photography services so that it can be seen which decisions are more efficient. The method in this study uses comparative studies, while the analytical technique used is differential accounting. Population number in this study is 38. Caused in this study was only 38 SME's, the sample used was a census. The results of the study show that there are differences in costs used in buying or renting photographic cameras. There is a comparison of 42%, buying a camera using Micro KUR credit is more efficient than renting, but some photographic service providers still have difficulty in understanding the credit application process and there are concerns that it cannot afford to pay credit installments with a long enough period of time.
doi:10.31846/jae.v7i3.235 fatcat:45jxnxzpnncqxhhs626b2gqzte