Reksy Aurelia Ardana, Andi Jam’an and Amran Amran 2025. Analysis of the Use of Financial Reports as a Basis for Management Decision Making (Case Study of PT PLN (Persero) UP3 South Makassar . International Journal of Economic Research and Financial Accounting (IJERFA). 4, 1 (Oct. 2025). DOI:https://doi.org/10.55227/ijerfa.v4i1.397.