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Strategi Pengambilan Keputusan Taktis dalam Akuntansi Manajemen untuk Meningkatkan Efisiensi UMKM

Year: 2024

Type: article

Abstract: This research abstract aims to analyze the problems faced by Micro, Small and Medium Enterprises (MSMEs) in making decisions related to management accounting. This research focuses on Toko AIS in Kamal, which experiences low operational efficiency due to inefficient cost management and lack of technology utilization. The method used is a qualitative approach with a case study, which allows researchers to explore in-depth information about managerial and financial practices. The results showed that intuition-based decision-making hindered the growth potential of the business, thus requiring management accounting-based tactical strategies to improve efficiency and profitability. The findings are expected to provide practical solutions for Indonesian UMKM facing similar challenges, and contribute to the sustainability of their businesses.

Source: Inisiatif Jurnal Ekonomi Akuntansi dan Manajemen

DOI: 10.30640/inisiatif.v4i1.3449

Authors: Nadiatul Ayu Ananda, Fibriyanti Anjali, Santiayu Wulan Sari, Anggita Eka Syahrani Putri, Elina Zahrotul Firdaus, Mochamad Reza Adiyanto

Institution: Universitas Trunodjoyo Madura

Language: English

Topic: Financial Literacy and Behavior

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4405403787

FWCI:

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