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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management
Nilam Ayuningtyas
Unknown Affiliation
Economics, Econometrics & Finance

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Peran Akuntansi Manajemen Dalam Mengoptimalkan Struktur Biaya Pada UMKM Di Era Digital Nilam Ayuningtyas; Purwanti, Purwanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.176

Abstract

This study aims to explore the role of management accounting information systems (SIAM) in optimizing the financial performance of micro, small, and medium enterprises (MSMEs) in the digital era. With the rapid advancement of digital technology, MSMEs in Indonesia face challenges in cost management and strategic decision-making. The research method used is qualitative, with literature analysis and literature studies from various sources. The results showed that the application of management accounting among MSMEs is still low, with many owners not understanding the concepts and benefits. Techniques such as cost-volume-profit analysis, budgeting, and cost control have not been applied optimally. Key challenges faced include lack of knowledge, limited resources, and access to technology. Recommendations to improve the application of management accounting in MSMEs include training and education, information system development, and policy support from the government. This research is expected to provide useful insights for MSME owners, accounting practitioners, and policy makers in improving the sustainability and performance of the MSME sector in Indonesia.
Analisis Studi Kelayakan Bisnis Pada UMKM Di Tinjau Dari Aspek Pasar Dan Pemasaran (Studi Kasus UMKM Jinji Dimsum ) Milawati Dewi; Nilam ayuningtyas; Dwi astuti
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v1i3.161

Abstract

This research analyzes the business feasibility of Jinji Dimsum MSMEs from market and marketing aspects. Dimsum, a popular food originating from China, has attracted the attention of Indonesians, especially young people. The research method used is qualitative with literature study and marketing strategy analysis. The results show that Jinji Dimsum successfully positioned itself as a provider of quality dimsum at affordable prices, and implemented effective marketing strategies through social media and collaboration with influencers. The 4P marketing mix (product, price, promotion, and place) applied increases brand awareness and expands market reach. In conclusion, Jinji Dimsum MSMEs are able to build strong competitiveness and create sustainable growth opportunities in the culinary industry.
Co-Authors Chatarina Umbul Wahyuni Dwi ASTUTI Milawati Dewi