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Journal : Asian Journal of Management Analytics

The Strategic Role of Management Accounting in Improving MSME Sustainability through Cost Control, Capital Structure, and HR Management in the Digital Era Ahmad Gustomi; Ramadhani, Albareta Arum; Firantika, Diah Ayu; Anggraini, Firly; Faiqoh, Dina Nadiyah
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.14990

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in national economic growth through job creation and GDP contribution. However, in today’s digital disruption era, they face challenges in operational efficiency, limited financing, and weak human resource management. This study explores the strategic role of management accounting in supporting MSME sustainability, focusing on cost control, capital structure, and HR development. Using a systematic literature review (SLR) of international journals and academic sources from the past decade, the study finds that digital-based management accounting such as big data, digital accounting systems, and activity-based costingimproves cost efficiency, decision-making quality, and HR capabilities. The research concludes that digital transformation in management accounting is a strategic necessity for MSME resilience and long-term sustainability.
Analysis of Strengthening MSMes in the Digitalization Era to Encourage an Even and Sustainable Economy in Rural (Non-Urban) Areas Faiqoh, Dina Nadiyah; Kusnawan, Agus; Hidayat, Ravindra Safitra; Mudjijah, Slamet
Asian Journal of Management Analytics Vol. 5 No. 1 (2026): January 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i1.16116

Abstract

The purpose of this study is to assess the readiness of MSMEs in rural areas to face digitalization. Research methods include observation and interviews with MSME owners in East Lampung to understand the challenges of digitalization, collect profile data, and utilize fintech to support a sustainable economy. Research in East Lampung shows that many MSMEs have adopted the QRIS payment system and social media, but are still limited in online delivery. Digital awareness and transaction costs are also obstacles to expansion. Encouraging digitalization can generate more inclusive and sustainable local economic growth. Recommendations for this study: The government, educational institutions, and banks need to implement digital literacy training for MSMEs, establish digital communities, and conduct research to assess the effectiveness of programs and their impact on economic growth and financial inclusion in East Lampung.
Analysis of Strategy Strengthening Based on Managerial Accounting as a Determining Factor of the Sustainability of Digital Business Models Faiqoh, Dina Nadiyah; Harto, Harto; Ismaya, Lulut
Asian Journal of Management Analytics Vol. 5 No. 1 (2026): January 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i1.16117

Abstract

Factors influencing profitability need to be studied more deeply so that companies can increase profits sustainably. Research using quantitative data from the financial reports of the consumer goods and trading sector on the Indonesia Stock Exchange in 2024 shows mixed results: TCID is strong although capital efficiency can still be improved, KOBX is high risk with good debt management, UNTR is efficient, ECII needs to focus on profitability, MAPI and MIDI are healthy but MAPI needs to maintain profits, RALS is highly liquid but cautious, RANC is moderately high risk, and SONA is in very healthy condition for expansion. Facing domestic and global competition, all issuers in this sector need to strengthen their competitiveness through product innovation, supply chain efficiency, and the use of digital technology in management and marketing.