ANALISIS PENERAPAN PRAKTIK AKUNTANSI MANAJEMEN DALAM MENINGKATKAN EFISIENSI PENGELOLAAN PADA UMKM GARUT

Shofa Nurul Hakim; Mira Amelia; Novie Susanti Suseno

doi:10.55606/jurimea.v5i1.889

Authors

Shofa Nurul Hakim Universitas Garut
Mira Amelia Universitas Garut
Novie Susanti Suseno Universitas Garut

DOI:

https://doi.org/10.55606/jurimea.v5i1.889

Keywords:

Akuntansi Manajemen, Management Accounting, Praktik Akuntansi Manajemen, UMKM

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a vital role in the Indonesian economy, but still face various challenges in financial management. This study aims to analyze the application of management accounting practices in improving management efficiency in MSMEs in Garut Regency. Using a descriptive qualitative research method, the study involved three MSMEs namely Raran Cell, Ladu Bayongbong, and Jajanan Teh Oca as the main informants. Data were collected through interviews and observations with a focus on three aspects: organizing, capital decision-making, and implementation of management accounting practices. The results show that although the three MSMEs still use a simple organizing system, the application of management accounting practices has improved the efficiency of managing their businesses. This research contributes practically to improving efficiency and effectiveness in management accounting practices.

References

Abdullah, M., Zailani, S., Iranmanesh, M., Jayaraman, K. (2016). Barriers to green innovation initiatives among manufacturers: The Malaysian case. Rev. Manag. Sci., 10, 683–709.

Asnita, Ansyarif Khalid, Abdul Salam. 2024. Penerapan Praktik Akuntansi Manajemen Pada UMKM Kota Makassar. Jurnal Ilmu Ekonomi Vol. 7 No. 3.

Brigham, E. F., & Houston, J. F. (2014). Fundamental of Financial Management: Dasar-Dasar Manajemen Keuangan. Jakarta: Salemba Empat.

Eni Kaharti , 2023. Management Accounting Practices and Performance on MSMES in Indonesia. Jurnal JBFE Vol. 4.

Fauzi, Achmad, Angel Septiani Parhusip, Annisa Hediana, Hanifah Adilla Putri, Rani Anggitasari, Sephia Supriyadi, Yudho Hari Rahmat, 2024. Analisis Penerapan Akuntansi Manajemen Dalam Meningkatkan Efisiensi Pengelolaan Keuangan Perusahaan. Indonesian Journal of Economics and Strategic Management (IJESM).

Gunawan Aji, et all, 2024. Penerapan Akuntansi Manajemen dalam Usaha Mikro Kecil dan Menengah (Studi Kasus pada Ayam Geprek dan Penyet Lado Mudo). Jurnal Bisnis Manajemen dan Akuntansi.

Hasibuan. (2021). Manajemen: Dasar, Pengertian, dan Masalah. Edisi Revisi. Jakarta:Bumi Aksara

Hendra, Arfandi SN, Andriasan Sudarso, Vivi Candra, Unang Toto Handiman, Hengki Mangiring Parulian Simarmata Marisi Butarbutar, Eko Sudarmanto, Mochamad. Sugiarto. 2021. Manajemen Koperasi. E-Book: Yayasan Kita Menulis.

Kamilah Ahmad, The implementation of management accounting practices and its relationship with performance in small and medium enterprises. Jurnal International Review of Management and Marketing.

L. M. Samryn, SE., Ak., MM. 2012. Akuntansi Manajemen: Informasi Biaya Untuk Mengendalikan Aktivitas Operasi dan Informasi. Jakarta: Kharisma Putra Utama.

Latief, F., Nobel, S., I., Sultan, J., & 212 Makassar, A. N. (N.D.). Pengaruh Klasifikasi Usaha Kecil Terhadap Kredit Modal Kerja Pada Pt.Bprs Niaga Madani Cabang Makassar.

Lestari, Dini Martinda, Nugrahini Kusumawati. 2024. THE MANAGEMENT ACCOUNTING IMPLEMENTATION STRATEGY TO IMPROVE MSME OPERATIONAL EFFICIENCY. Jurna IJOMRAL vol. 3.

Puryati Dwi. 2022. Praktik Akuntansi Manajemen pada Usaha Mikro, Kecil, Menengah di Indonesia. RAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 9, No. 01.

Reid, G. C & Smith, J. A. Gambaran yang lebih besar: Fitur pada Sistem Manajemen Informasi. Manajemen Keuangan, 24-26.

Siagian, S.P. 2007. Manajemen sumber daya manusia.Jakarta : Bumi Aksara.

Sinambela, Tirza Venisia, Hany Putri Br. Sitanggang, Ratih Kusumatuti. 2023. Analisis Penerapan Proses Akuntansi Manajemen Pada UMKM Tao Toba. Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6.

Suseno, Novie Susanti. 2018. Environmental Management Accounting dan dampaknya terhadap Inovasi Produk. Jurnal Kalibrasi Vol. 6 No. 2.

Blog My Skill https://blog.myskill.id/istilah-dan-tutorial/tips-manajemen-keuangan-bisnis-untuk-ukm/

Kementerian Koordinator Bidang Perekonomian, 2021. https://ekon.go.id/publikasi/detail/2969/umkm-menjadi-pilar-penting-dalam-perekonomian-indonesia.