PENERAPAN AKUNTANSI MANAJEMEN DALAM MENINGKATKAN EFISIENSI BIAYA OPERASIONAL UMKM TOKO HIJAB DI SIDOARJO

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a strategic role in the regional economy, including in Sidoarjo Regency. However, many MSMEs still face challenges in managing operational costs due to limited implementation of management accounting. This study aims to analyse the application of management accounting in improving operational cost efficiency at hijab shops in Sidoarjo. The study employs a descriptive qualitative approach, utilising data collection techniques such as interviews, observation, and documentation. The results of the study indicate that the simple application of management accounting through budget planning, cost recording, cost control, and cost analysis can assist SME operators in controlling expenditure and improving operational cost efficiency. It is hoped that this study will serve as a practical reference for SMEs in applying management accounting in a practical manner.