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All Journal Al Dzahab Indonesian Journal of Islamic Economics and Finance
Nur Aisyah
Universitas Sunan Gresik
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Evaluation of Management Accounting Implementation in Supporting MSME Operational Efficiency (Krutukan MSME Case Study) Robiatus Salamah; Nur Aisyah; Chirmala Wisnu Permata; Dyah Ayu Rizqi Ramadhani; Nabilatuz Zahro
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10556

Abstract

MSMEs have an important role in the economy, but they still face limitations in cost management, financial recording, and operational planning. This condition causes cost information to not be fully used as a basis for decision-making and efficiency improvement. This study aims to evaluate the implementation of management accounting in supporting operational efficiency in Krutukan MSMEs, especially in recording and managing costs, determining selling prices, production planning, and cost control. This study uses a qualitative approach with a single intrinsic case study method and involves one main informant, namely the owner of Krutukan MSMEs. Data was obtained through observation for two days, in-depth interviews with MSME owners, and documentation, then analyzed using the interactive model Miles, Huberman, and Saldaña through the stages of coding, categorization, theme formation, data presentation, and verification. The results of the study show that management accounting is applied only through cost recording, raw material needs planning, expenditure control, and the use of cost information in determining selling prices. However, recording is still done manually and costs have not been classified systematically. Simulations show that expenditure-based HPP that does not include all BOP of Rp. 8,000 per package increased to Rp. 9,500 per package after the full cost calculation approach included a BOP of Rp. 150,000, so that the previous HPP was lower than Rp. 1,500 per package. The study concluded that operational efficiency can be improved through cost classification, simple budgeting, systematic HPP calculation, and digitization of financial records.
Does Financial Literacy Matter? E-Wallet Use and Financial Management Among Gen Z Students Nur Aisyah; Robiatus Salamah; Mohammad Aviciena Taufiqurrahman; Dwi Ratnasari; Sifa Aprilia
Al Dzahab Vol. 7 No. 2 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/jy60nc72

Abstract

Purpose: This study aims to examine the effect of e-wallet use on the personal financial management of Generation Z, with financial literacy as a moderating variable. The theoretical framework employed is the Theory of Planned Behavior (TPB). Design/Methodology/Approach: Data were collected through a questionnaire using a five-point Likert scale. The population consisted of Accounting students at Sunan Gresik University. The sample was selected using purposive sampling, based on the criteria of being a Generation Z Accounting student at Sunan Gresik University who has used an e-wallet, resulting in a final sample of 36 respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Findings:  The results indicate that e-wallet use has no significant effect on the personal financial management of Generation Z. Financial literacy, however, was found to significantly affect personal financial management. Furthermore, financial literacy does not significantly moderate the relationship between e-wallet use and personal financial management, suggesting that theoretical financial knowledge alone is insufficient to shape financial behavior without adequate self-control. Research Implications: Sound financial management contributes to long-term financial well-being; therefore, financial literacy needs to be reinforced by strong self-control so that Generation Z, accustomed to the convenience of e-wallets, can manage their finances according to actual needs rather than impulsive wants. These findings highlight the importance of collaboration between higher education institutions and fintech providers in fostering responsible financial behavior through education and supportive digital features.
Co-Authors Chirmala Wisnu Permata Dwi Ratnasari Dyah Ayu Rizqi Ramadhani Mohammad Aviciena Taufiqurrahman Nabilatuz Zahro Salamah, Robiatus Sifa Aprilia