<![CDATA[MSMEs have an important role in the economy, but they still face limitations in cost management, financial recording, and operational planning. This condition causes cost information to not be fully used as a basis for decision-making and efficiency improvement. This study aims to evaluate the implementation of management accounting in supporting operational efficiency in Krutukan MSMEs, especially in recording and managing costs, determining selling prices, production planning, and cost control. This study uses a qualitative approach with a single intrinsic case study method and involves one main informant, namely the owner of Krutukan MSMEs. Data was obtained through observation for two days, in-depth interviews with MSME owners, and documentation, then analyzed using the interactive model Miles, Huberman, and Saldaña through the stages of coding, categorization, theme formation, data presentation, and verification. The results of the study show that management accounting is applied only through cost recording, raw material needs planning, expenditure control, and the use of cost information in determining selling prices. However, recording is still done manually and costs have not been classified systematically. Simulations show that expenditure-based HPP that does not include all BOP of Rp. 8,000 per package increased to Rp. 9,500 per package after the full cost calculation approach included a BOP of Rp. 150,000, so that the previous HPP was lower than Rp. 1,500 per package. The study concluded that operational efficiency can be improved through cost classification, simple budgeting, systematic HPP calculation, and digitization of financial records.]]>
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