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Implementation of Management Accounting Practices in Micro, Small and Medium Enterprises (MSMEs)

In: Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)

Author

Listed:
  • Muhammad Husni

    (Hasanuddin University, Master of Accounting)

  • Ahmad Fadhil Imran

    (Yogyakarta State University, Master of Economics Education)

  • Masdar Ryketeng

    (Makassar State University, Accounting Department)

  • Ratna Ayu Damayanti

    (Hasanuddin University, Accounting Department)

Abstract

Management accounting practices are considered as additional knowledge for MSME actors in helping to improve managerial functions, both for financial information and non-financial information. However, its use is considered not optimal. Departing from this, the purpose of this research is to find out the extent of the application of management accounting practices in MSMEs. A total of 28 responses were collected through a survey conducted in MSMEs in the city of Makassar, South Sulawesi Province, in Indonesia. The data were then analyzed using descriptive statistical analysis techniques. The survey yielded a number of findings, including: (1) the MSME costing system in the city of Makassar relatively prioritizes performance costs and calculates costs based on activity, (2) the budgeting system concentrates more on the sales budget and production budget, (3) the performance evaluation system often evaluate sales growth, (4) MSME decision support systems pay more attention to operating income, (5) management accounting strategies rely on life cycle costs and strategic pricing. Therefore, the conclusion of this study explains that the management accounting function is considered to have a very important role and it is agreed that management accounting practices are immediately implemented in MSMEs in the city of Makassar.

Suggested Citation

  • Muhammad Husni & Ahmad Fadhil Imran & Masdar Ryketeng & Ratna Ayu Damayanti, 2023. "Implementation of Management Accounting Practices in Micro, Small and Medium Enterprises (MSMEs)," Advances in Economics, Business and Management Research, in: Muhammad Irdam Ferdiansyah & Daniella Cynthia Sampepajung & Insany Fitri Nurqamar & Rakhmat Prima Nu (ed.), Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022), pages 216-232, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-146-3_22
    DOI: 10.2991/978-94-6463-146-3_22
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