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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Fibriyanti Anjali
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Strategi Pengambilan Keputusan Taktis dalam Akuntansi Manajemen untuk Meningkatkan Efisiensi UMKM: (Studi kasus pada Toko AIS Kamal) Nadiatul Ayu Ananda; Fibriyanti Anjali; Santiayu Wulan Sari; Anggita Eka Syahrani Putri; Elina Zahrotul Firdaus; Mochamad Reza Adiyanto
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3449

Abstract

This research abstract aims to analyze the problems faced by Micro, Small and Medium Enterprises (MSMEs) in making decisions related to management accounting. This research focuses on Toko AIS in Kamal, which experiences low operational efficiency due to inefficient cost management and lack of technology utilization. The method used is a qualitative approach with a case study, which allows researchers to explore in-depth information about managerial and financial practices. The results showed that intuition-based decision-making hindered the growth potential of the business, thus requiring management accounting-based tactical strategies to improve efficiency and profitability. The findings are expected to provide practical solutions for Indonesian UMKM facing similar challenges, and contribute to the sustainability of their businesses.
Co-Authors Anggita Eka Syahrani Putri Elina Zahrotul Firdaus Mochamad Reza Adiyanto Nadiatul Ayu Ananda Santiayu Wulan Sari