Penerapan Praktik Akuntansi Manajerial pada Usaha Mikro, Kecil dan Menengah (UMKM) di Bandung Ferdi Zanuar A, Muhammad Zhafir A, Naufal Satriowibowo,Thariq Akbar M,Ahlis Fatoni
Universitas Islam Bandung
International Islamic University Malaysia
Abstract
Micro, Small and Medium Enterprises (MSMEs) in Indonesia, particularly in Bandung, play an important role in the local economy, but face various challenges, such as limited management and accounting knowledge that hinder their development. This study aims to examine the level of implementation of Managerial Accounting Practices (MAP) in MSMEs in Bandung Regency and the factors that influence its implementation. The main focus of this study is to provide a deeper understanding of the extent to which MSMEs adopt MAP and the external factors such as market competition and technology that influence the use of MAP in their operations.
This research is expected to contribute to improving the effectiveness of financial and operational management of MSMEs in Bandung. By using quantitative methods through surveys distributed to selected MSMEs, the results are expected to provide practical insights for MSME actors and stakeholders in formulating more appropriate policies and training programs. This research also provides novelty by filling the void of literature related to the application of MAP in MSMEs in the trade and service sector in Indonesia, which generally focuses more on large companies or the manufacturing industry.
The expected output of this research is to obtain an overview of the level of MAP implementation in MSMEs, as well as identify influential factors, which in turn can provide recommendations for policy development and training that is more focused on improving the managerial and accounting capacity of MSMEs.
