<![CDATA[Daily needs micro and small retail enterprises (MSEs) in Makassar City face significant challenges regarding operational cost management efficiency amid the rapid expansion of modern retail outlets and continuous price fluctuations. This study aims to analyze the role and effectiveness of implementing Management Accounting Systems (MAS) in enhancing cost management efficiency among small daily needs retail businesses in Makassar City. Using a qualitative approach with a case study design, data were gathered through in-depth interviews with four retail business managers (Kios J-Tris, Toko Dilah, Kios Ros, and Kios BTP) selected via purposive sampling. The results indicate that the implementation of MAS—whether through manual record-keeping or digital application-based systems (Kasir Pintar)—exerts a substantial positive impact on operational cost control, inventory capital efficiency, and the prevention of resource waste. Consistent financial recording was proven to reduce daily operational expenses by up to 37.5%–40% through the elimination of slow-moving inventory categories. Furthermore, the study reveals that the degree of MAS formalization correlates with business age and the owner's digital literacy. Additionally, specific local contextual factors, such as socio-cultural obligations (indigenous ceremonies) and internal household leakage, directly influence business cash flow. The implications highlight the essential necessity of early financial literacy education and digital adoption to strengthen the competitiveness and long-term sustainability of traditional retail enterprises in high-density urban environments.]]>
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