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Financial Management of MSMEs: Cost Control Strategies and Profit Improvement Amid Economic Uncertainty Subranta, Aris; Sari, Gema Ika; Dzikri, Ahlu
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1935

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia’s economy, yet they remain vulnerable to economic uncertainty caused by global crises, supply chain disruptions, and policy shifts. These challenges emphasize the need for effective financial management strategies to ensure sustainability and profitability. This study aims to identify cost control strategies, evaluate the role of digital innovation and business model adaptation in profit improvement, and propose a holistic financial management framework for MSMEs. Using a qualitative approach with a literature review design, data were collected from scholarly journals, research reports, and policy documents published in the last five years, supported by relevant classical works. Content analysis was applied to identify patterns and relationships among financial practices, cost efficiency, and profit sustainability. The findings reveal that cost discipline, including zero-based budgeting, inventory optimization, and supplier negotiations, is critical for maintaining liquidity and operational efficiency during crises. At the same time, digital innovation—through e-commerce, QRIS-based payments, and cloud accounting—reduces transaction costs and expands market reach, while business model adaptation ensures income diversification and resilience. Importantly, financial literacy among MSME owners strengthens the integration of these strategies, enabling them to respond adaptively to uncertainty. The study concludes that a holistic model combining cost control, digital transformation, and reinvestment in financial and human capital offers MSMEs a sustainable pathway to resilience and long-term profitability.

THE INFLUENCE OF BUDGET TARGET CLARITY AND ACCOUNTING CONTROL ON THE PERFORMANCE ACCOUNTABILITY OF GOVERNMENT AGENCIES WITH REPORTING SYSTEM AS A MEDIATING VARIABLE Maharani, Silvia; Husni, Mohamad; Anggriawan, Muhammad Angga; Sari, Gema Ika
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 3 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i3.425

This study explores the influence of budget target clarity and accounting controls on government agency performance accountability, with the reporting system as a mediating variable, particularly in the Serang City Government. The purpose of this study is to identify the direct and indirect influences of these variables on government agency performance accountability, with the reporting system serving as a mediating variable. The method used is Structural Equation Modeling - Partial Least Squares (SEM-PLS) with a quantitative approach, involving 76 respondents from various OPDs in the Serang City Government. The results of the study indicate that budget target clarity has a positive and significant influence on the reporting system (β = 0.646; t = 6.811; p = 0.000), and affects government agency performance accountability (β = 0.236; t = 2.476; p = 0.014). Accounting control has a significant positive effect on the reporting system (β=0.323; t=3.309; p=0.001), and affects the accountability of government agency performance (β=0.135; t=2.189; p=0.029). The reporting system itself has a positive and significant effect on government agency performance accountability (β = 0.634; t = 5.817; p = 0.000). In addition, clarity of budget targets and accounting controls has a significant effect on government agency performance accountability through the reporting system, with coefficient values β = 0.410 (t = 4.042; p = 0.008) and β = 0.205 (t = 3.340; p = 0.001). This study provides important insights for improving accountability for government agency performance in the Serang City Government by emphasizing the importance of clarity in budget targets and adequate accounting controls. Thus, efforts to improve these two aspects, supported by a reliable reporting system, can significantly improve the quality of accountability and transparency of government agency performance.

DESKTOP-BASED CASH INFORMATION SYSTEM FOR ENGGAL PINTU WORKSHOP Putra, Candra Basroni; Sari, Gema Ika; Tresnawati, Shandy
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 3 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i3.426

The study is to examine, formulate, execute, and evaluate the accounting information system for cash receipts and disbursements at Bengkel Enggal Pintu. The study's approach is descriptive-analytical, using tools such as observation, interviews, and literature reviews. The design technique employed in this study is the waterfall model, which has phases for system design, need analysis, code development, program testing, and system implementation. The SDLC (System Development Life Cycle) strategy is utilized to design the system. This research included observation, interviews, and literature reviews as data collection methods. The PIECES approach is used to do the analysis. The cash receipts and expenditures information system at Bengkel Enggal Pintu was made using software that makes it easy for users to enter data. The author used Visual Studio 2022 for programming, MySQL for the database, and Crystal Reports for information reporting. The User Acceptance Test (UAT) is used to test the system utilizing black-box testing methods. This system may help with data entry, generate reports on cash collections and expenses, and support other purposes, while ensuring data accuracy and completeness.

The Effect Of Capital Structure And Intellectual Capital On Economic Value Added With Profitability As An Intervening Variable In The Primary Consumer Goods Sector Listed On The Indonesia Stock Exchange Rahayu, Reza Ajeng; Sutisna, Sutisna; Sari, Gema Ika
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3549

In the business world, creating value and wealth for shareholders is the primary goal. Traditional financial statements are often criticized for not fully accounting for the total cost of capital, including the cost of equity capital, which led to the emergence of modern performance measures like Economic Value Added (EVA) that are considered more comprehensive. However, research shows the volatility of EVA values in primary consumer goods sector companies on the Indonesia Stock Exchange (IDX) during the 2019-2020 and 2022-2024 periods, which even showed a negative figure in 2024. This indicates a decrease in company value and an inability to create additional economic value above the cost of capital. This issue highlights the importance of researching the factors that influence it, such as capital structure and intellectual capital. This study aims to analyze the effect of capital structure and intellectual capital on Economic Value Added (EVA), with profitability (Return on Equity) as an intervening variable, in primary consumer goods sector companies listed on the IDX during the 2019-2020 and 2022-2024 periods. This quantitative research uses secondary data from financial statements and applies the panel data regression analysis method to test the relationship between variables. The results of this study are expected to provide a comprehensive understanding for company management and stakeholders on how efficient financial strategies and intellectual capital management can contribute to the creation of economic value added.

Financial Management of MSMEs: Cost Control Strategies and Profit Improvement Amid Economic Uncertainty Subranta, Aris; Sari, Gema Ika; Dzikri, Ahlu
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1935

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia’s economy, yet they remain vulnerable to economic uncertainty caused by global crises, supply chain disruptions, and policy shifts. These challenges emphasize the need for effective financial management strategies to ensure sustainability and profitability. This study aims to identify cost control strategies, evaluate the role of digital innovation and business model adaptation in profit improvement, and propose a holistic financial management framework for MSMEs. Using a qualitative approach with a literature review design, data were collected from scholarly journals, research reports, and policy documents published in the last five years, supported by relevant classical works. Content analysis was applied to identify patterns and relationships among financial practices, cost efficiency, and profit sustainability. The findings reveal that cost discipline, including zero-based budgeting, inventory optimization, and supplier negotiations, is critical for maintaining liquidity and operational efficiency during crises. At the same time, digital innovation—through e-commerce, QRIS-based payments, and cloud accounting—reduces transaction costs and expands market reach, while business model adaptation ensures income diversification and resilience. Importantly, financial literacy among MSME owners strengthens the integration of these strategies, enabling them to respond adaptively to uncertainty. The study concludes that a holistic model combining cost control, digital transformation, and reinvestment in financial and human capital offers MSMEs a sustainable pathway to resilience and long-term profitability.

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