PERAN AKUNTANSI MANAJEMEN TERHADAP KINERJA UMKM
DOI:
https://doi.org/10.32815/ristansi.v6i1.2505Keywords:
Management Accounting, MSME PerformanceAbstract
This scoping review aims to map existing research related to the implementation of management accounting on the performance of MSMEs. The importance of implementing management accounting on the performance of MSMEs needs to be increased both in terms of resources and support from the government. This review refers to five stages, namely: 1) looking for research questions; 2) identify relevant research; 3) selection of articles; 4) data mapping; and 5) compile, summarize and report the results. The time range of the article is 2014-2024. The results of these observations reveal that most research recognizes the role of management accounting in improving the performance of MSMEs. However, there is still the application of management accounting, especially for small and developing MSMEs. Therefore, it is hoped that this research can provide broader insight into the importance of implementing management accounting in the performance of MSMEs.
References
Ahmad, K., & Mohamed Zabri, S. (2024). The role of management accounting on the relationship between corporate social responsibility and performance in SMEs. Measuring Business Excellence, 28(1), 122–136. https://doi.org/10.1108/MBE-04-2023-0068
Ahmad, K., & Zabri, S. M. (2017). Management Accounting Practices Among Small And Medium Enterprises. https://www.researchgate.net/publication/311716335
Andersén, J., & Samuelsson, J. (2016). Resource organization and firm performance: How entrepreneurial orientation and management accounting influence the profitability of growing and non-growing SMEs. International Journal of Entrepreneurial Behaviour and Research, 22(4), 466–484. https://doi.org/10.1108/IJEBR-11-2015-0250
Arksey, H., & O’Malley, L. (2005). Scoping studies: Towards a methodological framework. International Journal of Social Research Methodology: Theory and Practice, 8(1), 19–32. https://doi.org/10.1080/1364557032000119616
Atkison, A. A., Kaplan, R. S., Matsumura, E. M., & Mark Young, S. (2012). Management Accounting: Information for Decision Making and Strategy Execution, 6th edition. Pearson. .
Budi N, Bagus. W. Dewi. Y. H. B. (2023). INFLUENCE OF MANAGEMENT ACCOUNTING PRACTICES ON MSMEs FIRMS PERFORMANCE. International Journal of Contemporary Accounting, 5(2), 103–124. https://doi.org/10.25105/ijca.v5i2.17056
Cleary, P., Quinn, M., Rikhardsson, P., & Batt, C. (2022). Exploring the Links Between IT Tools, Management Accounting Practices and SME Performance: Perceptions of CFOs in Ireland. Accounting, Finance & Governance Review, 28. https://doi.org/10.52399/001c.35440
Darya, I. G. P. (2019). Akuntansi Manajemen (Pertama). Uwais Inspirasi Indonesia.
Gyamera, E., Abayaawien Atuilik, W., Eklemet, I., Henry Matey, A., Tetteh, L. A., & Kwasi Apreku-Djan, P. (2023). An analysis of the effects of management accounting services on the financial performance of SME: The moderating role of information technology. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2183559
Huwaida, N. (2024). Digitalisasi dan Tantangan UMKM di Era Ekonomi Digital: Peluang dan Hambatan dalam Meningkatkan Daya Saing di Pasar Global. https://www.kompasiana.com/nabilahuwaida9498/670d198ced641521b829c0d2/digitalisasi-dan-tantangan-umkm-di-era-ekonomi-digital-peluang-dan-hambatan-dalam-meningkatkan-daya-saing-di-pasar-global
Irafahmi, D. T. (2019). Assessing the Relevance of Undergraduate Auditing Education: A Scoping Review. JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION), 4(1), 11. https://doi.org/10.26675/jabe.v4i1.9114
Juwitasari, A. (2023). Refleksi 2022 dan Outlook 2023, Kemenkop UMKM Ungkap Pencapaian dan Rencana Untuk Pelaku UMKM. UMKMindonesia.Id. https://UMKMindonesia.id/baca-deskripsi-program/refleksi-2022-dan-outlook-2023-kemenkop-UMKM-ungkap-pencapaian-dan-rencana-untuk-pelaku-umkm
Kementerian Keuangan RI. (2023). Kontribusi UMKM dalam Perekonomian Indonesia. https://djpb.kemenkeu.go.id/kppn/lubuksikaping/id/data-publikasi/artikel/3134-kontribusi-umkm-dalam-perekonomianindonesia.html
Maziriri, T. E., & Mapuranga, M. (2017). The impact of management accounting practices (MAPs) on the business performance of small and medium enterprises within the Gauteng province of South Africa. http://hdl.handle.net/11159/1431
Ylä-Kujala, A., Kouhia-Kuusisto, K., Ikäheimonen, T., Laine, T., & Kärri, T. (2023). Management accounting adoption in small businesses: interfaces with challenges and performance. Journal of Accounting and Organizational Change, 19(6), 46–69. https://doi.org/10.1108/JAOC-07-2022-0100
Zhang, L. (2022). A Comparative Study of Modern Management Accounting Practices and SMEs Performance in Malaysia and China: The Moderating Role of Power Distance. https://doi.org/10.23977/acccm.2022.040209
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Nur Diana Kholidah SM, Farah Siska Yulani, Puji Handayati, Makaryanawati
This work is licensed under a Creative Commons Attribution 4.0 International License.
