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All Journal Jurnal Riset Akuntansi Kontemporer Otonomi
Nurhaliza, Iqlima
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Economics, Econometrics & Finance

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MANAGEMENT ACCOUNTING PRACTICES IN MSMES: A SYSTEMATIC REVIEW OF CROSS-NATIONAL STUDIES Indriati, Lely; Pratama, Faiz; Aprilia, Citra; Nurhaliza, Iqlima; Dewi, Safina; Dumawan, Christyan; Angelia, Angelia
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.26063

Abstract

The significance of management accounting practices in enhancing the competitiveness and sustainability of micro, small, and medium enterprises (MSMEs) is widely recognised. However, previous research remained fragmented, with limited theoretical integration, methodological diversity, and cross-national perspectives, which restricted a comprehensive understanding of how these practices were studied and applied. This study systematically reviewed developments over the past decade, drawing on open-access articles published in 2015-2025, and applied the PRISMA protocol with bibliometric and thematic analysis. Three major gaps emerged: the limited examination of advanced techniques such as Strategic Management Accounting and Activity-Based Costing, the methodological dominance of single-approach quantitative studies, and the regional concentration of research. The review also highlighted emerging clusters and trends, providing guidance for more context-sensitive studies and practical insights to support MSMEs in driving sustainable economic growth.
Systematic Literature Review: Strategi Pengembangan Umkm Berbasis Teknologi Digital Untuk Keberhasilan Jangka Panjang Nurhaliza, Iqlima
Otonomi Vol 25 No 2 (2025): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v25i2.7073

Abstract

The development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia plays a strategic role in strengthening the national economy. In the digital era, the integration of technology into MSME development has become essential to ensure their long-term success. This research aims to explore digital-based development strategies for MSMEs to enhance their competitiveness and sustainability. The research method used is a Systematic Literature Review (SLR) by analyzing 20 relevant journal articles from 2018 to 2023. The findings indicate that digital technology provides broad opportunities for MSMEs in terms of market expansion, operational efficiency, and innovation. However, challenges such as lack of digital skills, limited access to infrastructure, and low awareness among MSME actors remain. Therefore, the study recommends strategic efforts such as digital literacy training, digital platform development, and supportive policies from the government. This research contributes to the development of more effective strategies to encourage the digital transformation of MSMEs in Indonesia.
Co-Authors Angelia Angelia Aprilia, Citra Dewi, Safina Dumawan, Christyan Indriati, Lely Pratama, Faiz