Analisis Penerapan Akuntansi Untuk Pengambilan Keputusan Strategi Bisnis Pada UMKM

Abstract

This study aims to evaluate the application of accounting processes in supporting business decision-making at the Rani’s Catering MSME located in Malang City. MSMEs in Indonesia generally face various challenges in financial management. This research employs a descriptive qualitative approach using both primary and secondary data sources. Data collection techniques include interviews, observations, and documentation. The subject of this study is Rani’s Catering, based in the Blimbing area of Malang City, with respondents consisting of Iceu Isnarti as the business owner, Aam Aminatul Hoeroh as the administrative staff, and Ali Prasetya as the person in charge of marketing and sales. The findings reveal that although the accounting system implemented is still manual and has not fully adhered to the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM), accounting information is still utilized for key decision-making processes such as pricing, cost management, competitiveness enhancement, and business evaluation. Therefore, accounting not only plays a role in administration but also serves as a fundamental basis for business decision-making in MSMEs.

Keywords: SME accounting; business strategy; decision making; financial reports