An Analysis of the Role of Management Accounting in Strategic Decision-Making at MSMEs in Serang City

Efi Tajuroh Afiah; Aris Trismayadi Nurizki; Nugrahini Kusumawati

doi:10.55681/economina.v5i8.3681

Authors

Efi Tajuroh Afiah Universitas Bina Bangsa, Indonesia
Aris Trismayadi Nurizki Universitas Bina Bangsa, Indonesia
Nugrahini Kusumawati Universitas Bina Bangsa, Indonesia

DOI:

https://doi.org/10.55681/economina.v5i8.3681

Keywords:

Management Accounting; Strategic Decision Making; MSMEs; Business Performance; Digitalization

Abstract

This study aims to analyze the role of management accounting in supporting strategic decision-making in Micro, Small, and Medium Enterprises (MSMEs) in Serang City. This study is motivated by the low utilization of accounting information in MSME managerial practices, which has implications for the suboptimal quality of business decisions. The research approach used was a qualitative case study design, using a purposive sampling technique on MSMEs who met certain criteria. Data was collected through in-depth interviews, participant observation, and documentation, then analyzed using thematic analysis techniques. The results show that most MSMEs still use simple financial records and have not utilized management accounting strategically. Decision-making tends to be based on intuition rather than data-driven analysis. However, MSMEs that have implemented management accounting practices more systematically demonstrate better capabilities in managing costs, determining prices, and formulating business strategies. Furthermore, the adoption of digital technology has been shown to increase the effectiveness of the use of accounting information in the decision-making process. This study concludes that management accounting plays a crucial role as a strategic instrument in improving the quality of decisions and the competitiveness of MSMEs. Therefore, it is necessary to improve accounting literacy, strengthen managerial capacity, and provide policy support that encourages the digitalization of MSMEs so that the use of management accounting can be optimized sustainably

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