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Pratama, Faiz
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Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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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.
PENINGKATAN EFISIENSI TRANSAKSI DIGITAL PADA USAHA MIKRO DI DESA TAMBAKBAYA Supriatna, Asep Deddy; Pramudita, Hisyam Eka; Azizah, Ai Nur; Komalasari, Siti; Dzulfikri, Rifki Ahmad; Pratama, Faiz; Gunawan, Vito; Muslim, Bubu Bukhori; Nurhasan, Muhamad Chikal Ubaidilah; Nurohman, M. Gilar Fatih; Lestari, Windi Setia; Hadi, Rizki Abdul; Irawan, Soni; Farid, Kalma Juniya; Kamilah, Siti Fadillah; Ramdan, Adam; Harits, Arsil Muhammad; Fazriani A, Bintang Maulida; Padlulloh, Dzakwan Fauzan; Saputra, Muhammad Ilham Dede; Nurazizah, Nazwa; Khoiriyah, Ai Hilma; Munawar, Jujun; Faisal, Muhammad Fahmi
Jurnal PkM MIFTEK Vol 6 No 2 (2025): Jurnal PkM Miftek
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/miftek/v.6-2.2892

Abstract

Micro-business owners in Tambakbaya Village still face challenges in keeping up with developments in digital payment systems, particularly due to low digital literacy and limited access to technology. This community service program aims to improve the efficiency of micro-business transactions through the implementation of a digital payment system based on the Indonesian Standard Quick Response Code (QRIS). The implementation method consists of three stages: preparation, implementation, and monitoring. The results of the activity show that of the 22 micro-businesses surveyed, 89.9% had never used a digital payment system before. After the socialization, four businesses successfully activated QRIS and began using it in daily transactions. The results of this activity contributed to increasing digital literacy and introducing modern payment systems at the village level, which is expected to be the first step towards sustainable digital economic transformation in rural areas.
Co-Authors Angelia Angelia Aprilia, Citra Asep Deddy Supriatna Azizah, Ai Nur Dewi, Safina Dumawan, Christyan Dzulfikri, Rifki Ahmad Faisal, Muhammad Fahmi Farid, Kalma Juniya Fazriani A, Bintang Maulida Gunawan, Vito Hadi, Rizki Abdul Harits, Arsil Muhammad Indriati, Lely Irawan, Soni Kamilah, Siti Fadillah Khoiriyah, Ai Hilma Komalasari, Siti Lestari, Windi Setia Munawar, Jujun Muslim, Bubu Bukhori Nurazizah, Nazwa Nurhaliza, Iqlima Nurhasan, Muhamad Chikal Ubaidilah Nurohman, M. Gilar Fatih Padlulloh, Dzakwan Fauzan Pramudita, Hisyam Eka Ramdan, Adam Saputra, Muhammad Ilham Dede