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All Journal JAMANTA Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Natasya Yudhiani Putri
Universitas Tulungagung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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STRENGTHENING OPERATIONAL PERFORMANCE THROUGH MANAGEMENT ACCOUNTING PRACTICES: EVIDENCE FROM A MODERN COFFEE SHOP Mellisa Agustin Susanto; Dewanika Nega Riyana; Natasya Yudhiani Putri; Sisilia Margaretha
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1117

Abstract

Micro, Small, and Medium Enterprises (MSMEs) require effective management accounting practices to improve operational efficiency and ensure business sustainability. However, many small businesses continue to rely on conventional accounting records and have not fully integrated management accounting functions into managerial decision-making. This study aims to examine the implementation of management accounting practices at Warkop Masa Kini by focusing on three managerial functions: control, cost calculation, and planning. A qualitative research approach was employed using primary data collected through unstructured interviews with the business owner, direct observations, and document analysis. The data were analyzed using an interactive analysis model consisting of data collection, data reduction, data presentation, and conclusion drawing. The findings reveal that Warkop Masa Kini has implemented management accounting practices through standardized production control, systematic identification of raw material, labor, manufacturing overhead, and non-production costs, as well as strategic business planning supported by market research and social media marketing. Although these practices remain relatively simple and are primarily based on conventional financial records, they provide essential information for operational control, pricing decisions, cost management, and business planning. The study highlights the practical importance of integrating management accounting functions into the daily operations of MSMEs to improve managerial decision-making and operational performance. The findings also contribute to the management accounting literature by demonstrating how basic accounting practices can support business sustainability and competitiveness in small food and beverage enterprises.
ANALISIS BIAYA BAHAN BAKU WARKOP MASA KINI Mellisa Agustin Susanto; Dewanika Nega Riyana; Natasya Yudhiani Putri; Sisilia Margaretha
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1117

Abstract

Fokus penelitian ini adalah bagaimana fungsi dan elemen akuntansi Warkop Modern digunakan. Penelitian ini menggunakan data primer dan sekunder. Studi ini menerapkan pendekatan kualitatif melalui penggunaan analisis interaktif. Data lebih representatif karena didapatkan secara langsung dari pemilik Warkop Modern dan dianalisis di lapangan. Data yang dapat diamati dari penggunaan, seperti pengamatan, dikumpulkan melalui berbagai teknik pengumpulan data. Teknik pengumpulan data ini harus memberikan informasi berdasarkan fakta pendukung, seperti (1) wawancara dan (2) observasi. Wawancara dilakukan dengan menggunakan pertanyaan tidak terstruktur kepada orang-orang yang terlibat dalam penelitian, dan observasi dilakukan secara langsung untuk menghasilkan hasil yang relevan dan dapat digunakan sebagai acuan. Tabel menjelaskan subjek penelitian dalam menerapkan fungsi akuntansi seperti perencanaan, pengendalian, dan perhitungan biaya berdasarkan hasil survei dan wawancara.
Co-Authors Dewanika Nega Riyana Mellisa Agustin Susanto Sisilia Margaretha