Multidisciplinary Indonesian Center Journal
Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026

THE IMPACT OF ACCOUNTING UNDERSTANDING ON DECISION-MAKING QUALITY FOR CULINARY MSMES IN AMBON (SPECIFICALLY FOR THE CASE STUDY OF AYAM GEPREK INU SUHERNI LA UMAR)

Asriani (Unknown)
Jhonmarth Kastanya (Unknown)
Usrina La Ode Raipu (Unknown)
Rita J D Atarwaman (Unknown)



Article Info

Publish Date
13 Jan 2026

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are important pillars of the regional economy, yet they still face various limitations in financial management and business decision-making. A low understanding of accounting often leads to financial decisions being made intuitively without an adequate information base. This article aims to analyze the impact of accounting understanding on the quality of financial decision-making in culinary MSMEs in Ambon City, using the case study of Ibu Suherni La Umar's Ayam Geprek business. The research method uses a qualitative explorative approach through in-depth interviews and observation. The results showed that although the business owner has not fully implemented a formal accounting system, practical understanding related to costs, turnover, profit margins, and the use of digital platforms and non-cash payments has helped in making more rational financial decisions. The use of GoFood and QRIS was proven to increase turnover, transaction efficiency, and the financial security of the business. This study concludes that a simple understanding of accounting plays an important role in improving the quality of financial decision-making and the sustainability of culinary MSMEs.

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Journal Info

Abbrev

micjo

Publisher

Subject

Religion Humanities Earth & Planetary Sciences Education Other

Description

Multidisciplinary Indonesian Center Journal (MICJO) adalah Jurnal multidisiplin yang membahas dan mengkaji semua disiplin ilmu, seperti: - Humaniora - Ilmu sosial - IPA - Ilmu hukum - Ilmu pendidikan, - Ilmu agama - Ilmu bahasa - Filsafat, - Teknik - Bisnis - Ekonomi - Manajemen - Teknologi ...