<![CDATA[This study aims to examine the extent to which business age and the application of the Cost of Goods Manufactured (COGM) calculation method affect the effectiveness of financial management in the Micro, Small, and Medium Enterprises (MSME) sector in Mataram City. The background of this research stems from the real-world conditions observed in the field, which indicate that many MSMEs still struggle to separate personal and business finances and have not fully grasped the importance of accurate COGM calculations as a foundation for making rational business decisions. Using a quantitative approach, this study collected data through an online survey targeting MSMEs under the supervision of the Mataram City Department of Industry, Cooperatives, and MSMEs. Data analysis was conducted using multiple linear regression techniques to examine the simultaneous and partial effects between the variables under study. The analysis results indicate that the application of COGM has a significant impact on SME financial management. Conversely, the age of the business does not have a meaningful impact in this regard. These findings emphasize that mastering technical aspects such as COGM plays a more important role in creating a healthy financial system than simply relying on long business experience without a well-organized financial system. Based on these results, it is recommended that ongoing mentoring and training programs be strengthened to help SME actors calculate COGM independently and manage their finances in a more orderly, transparent, and accountable.]]>
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