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Abstract

Tujuan: Penelitian ini bertujuan untuk mengeksplorasi bagaimana penerapan sistem akuntansi manajemen dapat meningkatkan kinerja bisnis pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Makassar. Fokus penelitian ini diarahkan pada dimensi perencanaan, penetapan biaya, pengendalian, dan pengambilan keputusan strategis yang relevan dengan praktik manajemen usaha kecil.


Metode Penelitian: Pendekatan yang digunakan adalah kualitatif dengan metode deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara mendalam, dan dokumentasi terhadap sejumlah pelaku UMKM sektor kuliner di Kota Makassar. Data dianalisis menggunakan model interaktif Miles & Huberman yang mencakup reduksi data, penyajian data, dan penarikan kesimpulan.


Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa sebagian besar pelaku UMKM mulai menerapkan sistem akuntansi manajemen meskipun belum secara optimal. Elemen perencanaan, pengendalian, dan pelaporan keuangan telah dijalankan, namun masih terbatas oleh rendahnya literasi akuntansi dan keterbatasan sumber daya. Penggunaan alat bantu seperti Excel atau software akuntansi sederhana telah membantu meningkatkan efisiensi dan kinerja usaha.


Implikasi: Penerapan sistem akuntansi manajemen yang lebih sistematis berpotensi meningkatkan daya saing UMKM. Diperlukan program pelatihan dan pendampingan yang berkelanjutan guna mendorong profesionalisasi pengelolaan usaha mikro di tengah tantangan transformasi digital dan persaingan pasar.

Keywords

akuntansi manajemen umkm kinerja bisnis sistem informasi

Article Details

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How to Cite
Nurhidayah, N., Safitri, M., & Badollahi, I. (2025). Penerapan Sistem Akuntansi Manajemen Dalam Meningkatkan Kinerja Bisnis Usaha Mikro, Kecil dan Menengah. Advances in Management & Financial Reporting, 3(2), 180–198. https://doi.org/10.60079/amfr.v3i2.518
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