Published: 2026-04-01
Analisis Penerapan Akuntansi Manajemen untuk Mendukung Pertumbuhan dan Keberlanjutan UMKM
DOI: 10.35870/emt.v10i2.5347
Abstract
This study analyzes the application of management accounting to support the growth and sustainability of MSMEs in the Pamekasan Food Colony. A descriptive qualitative method was used, with data collection through in-depth interviews, participant observation, and document analysis. Findings indicate that the application of management accounting remains limited due to low accounting literacy and unstructured financial record keeping. Management functions such as planning, organizing, directing, and controlling are mostly carried out informally. Government support through training, provision of facilities, and digital mentoring are important factors in strengthening MSME businesses. Other factors supporting sustainability include access to capital, product innovation, compliance with local regulations, and the use of social media for marketing. This study emphasizes the need to improve accounting literacy and digitize recording systems to strengthen the competitiveness of MSMEs in the digital economy era.
Keywords
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 10 No. 2 (2026)
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Section: Articles
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Published: 2026-04-01
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License: CC BY 4.0
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Copyright: © 2026 Authors
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DOI: 10.35870/emt.v10i2.5347
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Fadali Rahman, Universitas Madura
Program Studi Manajemen, Fakultas Ekonomi dan Binis, Universitas Madura, Kabupaten Pamekasan, Provinsi Jawa Timur, Indonesia.
M. Adi Purwanto, Universitas Madura
Program Studi Manajemen, Fakultas Ekonomi dan Binis, Universitas Madura, Kabupaten Pamekasan, Provinsi Jawa Timur, Indonesia.
Runik Puji Rahayu, Universitas Madura
Program Studi Manajemen, Fakultas Ekonomi dan Binis, Universitas Madura, Kabupaten Pamekasan, Provinsi Jawa Timur, Indonesia.
Rani Nur Fitrianti, Universitas Madura
Program Studi Manajemen, Fakultas Ekonomi dan Binis, Universitas Madura, Kabupaten Pamekasan, Provinsi Jawa Timur, Indonesia.
Mohammad Herman Djaja, Universitas Madura
Program Studi Manajemen, Fakultas Ekonomi dan Binis, Universitas Madura, Kabupaten Pamekasan, Provinsi Jawa Timur, Indonesia.
Rohmaniyah Rohmaniyah, Universitas Madura
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Madura, Kabupaten Pamekasan, Provinsi Jawa Timur, Indonesia.
Nurul Alfian, Universitas Madura
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Madura, Kabupaten Pamekasan, Provinsi Jawa Timur, Indonesia.
Ahmad Yudi Heryadi, Universitas Madura
Program Studi Peternakan, Fakultas Pertanian, Universitas Madura, Kabupaten Pamekasan, Provinsi Jawa Timur, Indonesia.
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