Praktik Akuntansi Manajemen dan Kinerja Usaha Mikro Kerajinan di Kabupaten Bondowoso pada Masa Pandemi
DOI:
https://doi.org/10.21009/Wahana.17.023Keywords:
Micro Business, Management Accounting Practice, PerformanceAbstract
Micro handicraft businesses in Bondowoso Regency have also felt the impact of the Covid-19 pandemic, so they have to manage production costs. Therefore, the purpose of this study is to determine the impact of management accounting practices (budgeting, cost system, and performance evaluation) on the performance of micro handicrafts businesses in Bondowoso Regency in 2021. In this study, a questionnaire instrument to measure management accounting practices and performance was modified in accordance with the scale of micro-enterprises. Data collection was carried out by distributing questionnaires directly to forty (40) respondents who owned micro-craft businesses. Data processing used multiple linear regression analysis. The results of data processing show that budgeting and performance evaluation encourage the performance of micro-enterprises. Meanwhile, the cost system cannot boost the performance due to the inability of micro businesses to reduce and manage operational costs, resulting in a decrease in profits. Micro businesses are adapting to the conditions of the Covid 19 pandemic, including focusing on online sales, compiling budgets, monitoring production costs, as well as evaluating employee and financial performance.
References
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Maduekwe, C., & Kamala, P. (2016). The Use of Budgets by Small and Medium Enterprises in Cape Metropolis, South Africa. Problems and Perspective in Management, 14(1), 183–191.
Maziriri, E. T., & Mapuranga, M. (2016). Digitales Archiv. Academic Journal of Economic Studies, Vol.2, No., 55–63.
Musah, A. (2017). Benefits and Challenges of Bookkeeping and Accounting Practices of SMEs and Its Effect on Growth and Performance in Ghana. Journal of Accounting-Business & Management, 24(2), 16–36. http://journal.stie-
mce.ac.id/index.php/jabminternational/article/view/320/81
Nugraha, A. A., Khoerunnisa, S. N., & Prihasti, D. A. (2021). The Use of Management Accounting Information In Increasing The UMKM Performance Of Sentra Kaos Surapati Bandung. Jurnal Ekonomi dan Perbankan, 1(1), 106–119.
Nurhidayah, & Wahyuni. (2021). Management Accounting Practices and Organizational Performance of Manufacturing Small and Medium Enterprises in. 1, 142–148.
Pavlatos, O., & Kostakis, H. (2015). Management Accounting Practices Before and During Economic Crisis: Evidence from Greece. Advances in Accounting, 31(1), 150–164.https://doi.org/10.1016/j.adiac.2015.03.016
Pramawati, I. D. A. A. T., Sidharta, J., Simbolon, E., Suryadi, D., Kartikasari, I., Abdullah, M. K., Manurung, S., SastroAtmodjo, S., & others. (2021). Akuntansi Biaya. Media Sains Indonesia. https://books.google.co.id/books?id=hpVCEAAAQBAJ
Rachmawati, D., & Anjelina. (2021). Praktik Akuntansi Manajemen dan Dampaknya Pada Kinerja Startup Business Digital. InFestasi, 17(1), InPres. https://doi.org/10.21107/infestasi.v17i1.10294
Raharja, S. J., & Natari, S. U. (2021). Pengembangan Usaha UMKM di Masa Pandemi Melalui Optimalisasi Penggunaan dan Pengelolaan Media Digital. Kumawula: Jurnal Pengabdian kepada Masyarakat, 4(1), 108. https://doi.org/10.24198/kumawula.v4i1.32361
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Rizqi, M. N., Hurriyaturrohman, Suradi, Rahim, S., Triyani, Y., Doloan, A., Nugroho, H., Rumiasih, Pertiwi, D., Dali, R. M., Riani, D., Asmin, E. I., Prasetia, A., Sutisman, E., Nurhayati, S., & Jasiyah, R. (2022). Akuntansi Manajemen (Pendekatan Konseptual). Media Sains Indonesia. https://books.google.co.id/books?id=ektuEAAAQBAJ
Rodrigues, M., Franco, M., Sousa, N., & Silva, R. (2021). Covid 19 and the Business Management Crisis: An Empirical Study in SMEs. Sustainability (Switzerland), 13(11). https://doi.org/10.3390/su13115912
Ruiz, T. N., & Collazzo, P. (2021). Management Accounting Use in Micro and Small Enterprises. Qualitative Research in Accounting and Management, 18(1), 84–101. https://doi.org/10.1108/QRAM-02-2020-0014
Sa’adah, L. (2021). Statistik Inferensial. LPPM Universitas KH. A. Wahab Hasbullah. https://books.google.co.id/books?id=o5kwEAAAQBAJSekaran, U., & Bougie, R. (2019). Research Methods for Business: A Skill Building Approach. Wiley. https://books.google.co.id/books?id=ikI6EAAAQBAJ
Shields, J., & Shelleman, J. M. (2016). Management Accounting Systems in Micro-SMEs. The Journal of Applied Management and Entrepreneurship, 21(1), 19–31. https://doi.org/10.9774/gleaf.3709.2016.ja.00004
Siagian, A. O., & Indra, N. (2019). Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil dan Menengah (UMKM) Terhadap Laporan Keuangan. Jurnal Ilmiah Indonesia, 4(12), 17–35.
Subagyo. (2020). Meningkatkan Daya Saing dan Kinerja UMKM: Tinjauan dari Perspektif Karakter, Pembelajaran dan Kompetensi Wirausahawan. Media Sains Indonesia. https://books.google.co.id/books?id=%5C_wUNEAAAQBAJ
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dan Digital Marketing dalam Upaya Peningkatan Omset Penjualan bagi UMKM Pasar Modern Intermoda Bsd City Kota Tangerang Selatan di Tengah Pandemi Covid-19. Abdi Masyarakat, 2(1), 75–86. http://www.openjournal.unpam.ac.id/index.php/JAMH/article/view/7416/4901
Susanti, A., Dewanti, Y. R., & Estiana, R. (2021). Strategi Perencanaan Keuangan untuk Penjualandan Pajak UMKM di Masa Pandemi. Jurnal Pengabdian kepada Masyarakat, 2(Vol. 2 No 1, January 2021, pp. 277–283), 277–283. https://doi.org/10.31949/jb.v2i1.731
Suwardana, H., & Nuruddin, A. W. (2021). Manajemen Krisis di Sektor Industri Menghadapi Era Pandemi. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 17(1), 63. https://doi.org/10.30742/equilibrium.v17i1.999
Tambun, R. (2020). Penganggaran Perusahaan. PT Rel Karir Pembelajar. https://books.google.co.id/books?id=05QBEAAAQBAJ
Tanjung, H., Rusmana, O., & Lestari, P. (2021). Adopsi Praktik-Praktik Akuntansi Manajemen dan Hubungannya Dengan Kinerja UKM. 15(8), 5019–5040.
Taouab, O., & Issor, Z. (2019). Firm Performance: Definition and Measurement Models. European Scientific Journal ESJ, 15(1), 93–106. https://doi.org/10.19044/esj.2019.v15n1p93
Tarigan, W. J., Sinaga, Mahatin H, Purba, D. S., & Saragih, M. (2021). Akuntansi Biaya. Global Aksara Pers. https://books.google.co.id/books?id=S0xuEAAAQBAJTitin Ruliana, D. S. (2021). Akuntansi Manajemen (Teori dan Praktek). Penerbit Tahta Media Group. https://books.google.co.id/books?id=Mo8oEAAAQBAJ
Verma, J. P. (2016). “ State Level Mahatma Jyotiba Phule Excellent Teacher Award 2015 -2016 .”Warren, C. S., Reeve, J. M., Duchac, J. E., Suhardianto, N., Kalanjati, D. S., Jusuf, A. A., & Djakman, C. D. (2014). Pengantar Akuntansi Adaptasi Indonesia. Salemba Empat. Jakarta.
Zimmerman, J. L. (2011). Accounting for Decision Making and Control Seventh Edition. McGraw-Hill.
Alamsyah, M. F. (2020). Pengaruh Literasi Keuangan dan Kualitas Manajemen Keuangan Terhadap Kinerja Keuangan pada UKM Meubel di Kota Gorontalo. Forum Ekonomi, 22(2), 245–255.
Anthony, R. N., Govindarajan, V., & Dearden, J. (2007). Management Control Systems(Vol. 12). McGraw-Hill Boston.
Bakhsh, A., Mahmood, Z., & Chaudry, S. (2019). The Adoption of Management Accounting Practices (MAPs) in Small and Medium Enterprises (SME’s) of Pakistan. Journal of Accounting and Finance in Emerging Economies, 5(2), 243–260. https://doi.org/10.26710/jafee.v5i2.930
Blocher, E. J., Stout, D. E., & Cokins, G. (2016). Cost Management: A Strategic Emphasis. NY McGraw-Hill.
Budiastuti, D., & Bandur, A. (2018). Validitas dan Reliabilitas Penelitian. Jakarta: Mitra Wacana Media.
Citra, A. I., Kunaifi,& Gunawan. (2017). Ragam Pengukuran Kinerja pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Surabaya. Jurnal Sains dan Seni ITS, 6(2). https://doi.org/10.12962/j23373520.v6i2.23112
Cohen, S., Karatzimas, S., & Naoum, V.-C. (2015). Management Accounting Systems in SMEs: A Means to Adapt to the Financial Crisis? In SSRN Electronic Journal(pp. 56–81). https://doi.org/10.2139/ssrn.2400328
Cristyanti, L., Fauzan, A., Alam, D. P., Muhamad, D. N., & Ikram, S. (2020). Management Accounting Practices in Small Medium Enterprises (Survey on Coffee Shop Business in Bandung). Solid State Technology, 63(3), 4373–4383.
Etim, E. O., Umoffong, N. J., & Goddymkpa, C. P. (2020). Management Accounting Practices and the Performance of Small and Medium-Sized Enterprises in AkwaIbom State, Nigeria. 2(2), 57–74. https://doi.org/10.38157/business-perspective-review.v2i2.153
Griffin, R. (2004). Manajemen. Erlangga. https://books.google.co.id/books?id=F%5C_cZM9PXm3UCHartono. (2020). Metodologi Penelitian Skripsi dengan Aplikasi SPSS(Yogyakarta). Penerbit Deepublish.jdih.kemenkeu.go.id. (1989). Keputusan Menteri Keuangan RI. jdih.kemenkeu.go.id. https://jdih.kemenkeu.go.id/fulltext/1989/740~kmk.00~1989kep.htmJim
Andersén;Joachim Samuelsson. (2016). International Journal of Entrepreneurial Behavior & Research Resource organization and firm performance: How Entrepreneurial Orientation and Management Accounting Influence the Profitability of Growing and Non-Growing SMEs. The Eletronic Library, 22(4), 466–484.
Jubaedah, S., & Destiana, R. (2016). Kinerja Keuangan Usaha Mikro Kecil dan Menengah di Kabupaten Cirebon Sebelum dan Sesudah Mendapatkan Pembiayaan Syariah. Jurnal Riset Keuangan dan Akuntansi, 2(2), 93–103. https://doi.org/10.25134/jrka.v2i2.458
Jusoh, R., & Parnell, J. A. (2008). Competitive strategy and Performance Measurement in the Malaysian Context: An Exploratory Study. Management Decision, 46(1), 5–31. https://doi.org/10.1108/00251740810846716
Kurniawan, R. E., Makrifatullah, N. A., Rosar, N., Triana, Y., & Kunci, K. (2022). Pengaruh Biaya Operasional dan Pendapatan Terhadap Kinerja Keuangan pada Perusahaan Jasa Subsektor Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Multi Disiplin Indonesia, 2(1), 163–173. https://katadata.co.id/berita/2020/01/06/baru-83-peserta-bpjs-kesehatan-per-akhir-2019-
Latifah, S. W., & Syam, D. (2020). Pengembangan Indikator Penilaian Kinerja Penerapan Faktor Lingkungan Supply Chain UMKM. PERFORMANCE: Jurnal Bisnis & Akuntansi, 10(1), 1–17. https://doi.org/10.24929/feb.v10i1.968Lebas, M., & Euske, K. (2007). A Conceptual and Operational Delineation of Performance. Business Performance Measurement: Unifying Theories and Integration Practice, 125–139. https://doi.org/10.1017/CBO9780511805097.008
lipi.go.id. (2020). Dampak Wabah Corona untuk Perekonomian Indonesia. www.lipi.go.id. http://lipi.go.id/berita/dampak-wabah-corona-untuk-perekonomian-indonesia/21964
Maduekwe, C., & Kamala, P. (2016). The Use of Budgets by Small and Medium Enterprises in Cape Metropolis, South Africa. Problems and Perspective in Management, 14(1), 183–191.
Maziriri, E. T., & Mapuranga, M. (2016). Digitales Archiv. Academic Journal of Economic Studies, Vol.2, No., 55–63.
Musah, A. (2017). Benefits and Challenges of Bookkeeping and Accounting Practices of SMEs and Its Effect on Growth and Performance in Ghana. Journal of Accounting-Business & Management, 24(2), 16–36. http://journal.stie-
mce.ac.id/index.php/jabminternational/article/view/320/81
Nugraha, A. A., Khoerunnisa, S. N., & Prihasti, D. A. (2021). The Use of Management Accounting Information In Increasing The UMKM Performance Of Sentra Kaos Surapati Bandung. Jurnal Ekonomi dan Perbankan, 1(1), 106–119.
Nurhidayah, & Wahyuni. (2021). Management Accounting Practices and Organizational Performance of Manufacturing Small and Medium Enterprises in. 1, 142–148.
Pavlatos, O., & Kostakis, H. (2015). Management Accounting Practices Before and During Economic Crisis: Evidence from Greece. Advances in Accounting, 31(1), 150–164.https://doi.org/10.1016/j.adiac.2015.03.016
Pramawati, I. D. A. A. T., Sidharta, J., Simbolon, E., Suryadi, D., Kartikasari, I., Abdullah, M. K., Manurung, S., SastroAtmodjo, S., & others. (2021). Akuntansi Biaya. Media Sains Indonesia. https://books.google.co.id/books?id=hpVCEAAAQBAJ
Rachmawati, D., & Anjelina. (2021). Praktik Akuntansi Manajemen dan Dampaknya Pada Kinerja Startup Business Digital. InFestasi, 17(1), InPres. https://doi.org/10.21107/infestasi.v17i1.10294
Raharja, S. J., & Natari, S. U. (2021). Pengembangan Usaha UMKM di Masa Pandemi Melalui Optimalisasi Penggunaan dan Pengelolaan Media Digital. Kumawula: Jurnal Pengabdian kepada Masyarakat, 4(1), 108. https://doi.org/10.24198/kumawula.v4i1.32361
Rinatami, C. P., Perdanasari, A., & Sulistyarini, O. E. (2020). Analisis Keputusan Penganggaran Modal pada Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Klaten Seminar Nasional Pendidikan Ekonomi Pascasarjana FKIP UNS Surakarta. October 2019.
Rizqi, M. N., Hurriyaturrohman, Suradi, Rahim, S., Triyani, Y., Doloan, A., Nugroho, H., Rumiasih, Pertiwi, D., Dali, R. M., Riani, D., Asmin, E. I., Prasetia, A., Sutisman, E., Nurhayati, S., & Jasiyah, R. (2022). Akuntansi Manajemen (Pendekatan Konseptual). Media Sains Indonesia. https://books.google.co.id/books?id=ektuEAAAQBAJ
Rodrigues, M., Franco, M., Sousa, N., & Silva, R. (2021). Covid 19 and the Business Management Crisis: An Empirical Study in SMEs. Sustainability (Switzerland), 13(11). https://doi.org/10.3390/su13115912
Ruiz, T. N., & Collazzo, P. (2021). Management Accounting Use in Micro and Small Enterprises. Qualitative Research in Accounting and Management, 18(1), 84–101. https://doi.org/10.1108/QRAM-02-2020-0014
Sa’adah, L. (2021). Statistik Inferensial. LPPM Universitas KH. A. Wahab Hasbullah. https://books.google.co.id/books?id=o5kwEAAAQBAJSekaran, U., & Bougie, R. (2019). Research Methods for Business: A Skill Building Approach. Wiley. https://books.google.co.id/books?id=ikI6EAAAQBAJ
Shields, J., & Shelleman, J. M. (2016). Management Accounting Systems in Micro-SMEs. The Journal of Applied Management and Entrepreneurship, 21(1), 19–31. https://doi.org/10.9774/gleaf.3709.2016.ja.00004
Siagian, A. O., & Indra, N. (2019). Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil dan Menengah (UMKM) Terhadap Laporan Keuangan. Jurnal Ilmiah Indonesia, 4(12), 17–35.
Subagyo. (2020). Meningkatkan Daya Saing dan Kinerja UMKM: Tinjauan dari Perspektif Karakter, Pembelajaran dan Kompetensi Wirausahawan. Media Sains Indonesia. https://books.google.co.id/books?id=%5C_wUNEAAAQBAJ
subregional.ekon.go.id. (2020). Tantangan dan Peluang UMKM Perajin di Era Pandemi Covid-19. subregional.ekon.go.id. http://subregional.ekon.go.id/tantangan-dan-peluang-umkm-perajin-di-era-pandemi-covid-19/
Sunardi, N., Lesmana, R., Rudi, Kartono, & Hasbiyah, W. (2020). Peran Manajemen Keuangan
dan Digital Marketing dalam Upaya Peningkatan Omset Penjualan bagi UMKM Pasar Modern Intermoda Bsd City Kota Tangerang Selatan di Tengah Pandemi Covid-19. Abdi Masyarakat, 2(1), 75–86. http://www.openjournal.unpam.ac.id/index.php/JAMH/article/view/7416/4901
Susanti, A., Dewanti, Y. R., & Estiana, R. (2021). Strategi Perencanaan Keuangan untuk Penjualandan Pajak UMKM di Masa Pandemi. Jurnal Pengabdian kepada Masyarakat, 2(Vol. 2 No 1, January 2021, pp. 277–283), 277–283. https://doi.org/10.31949/jb.v2i1.731
Suwardana, H., & Nuruddin, A. W. (2021). Manajemen Krisis di Sektor Industri Menghadapi Era Pandemi. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 17(1), 63. https://doi.org/10.30742/equilibrium.v17i1.999
Tambun, R. (2020). Penganggaran Perusahaan. PT Rel Karir Pembelajar. https://books.google.co.id/books?id=05QBEAAAQBAJ
Tanjung, H., Rusmana, O., & Lestari, P. (2021). Adopsi Praktik-Praktik Akuntansi Manajemen dan Hubungannya Dengan Kinerja UKM. 15(8), 5019–5040.
Taouab, O., & Issor, Z. (2019). Firm Performance: Definition and Measurement Models. European Scientific Journal ESJ, 15(1), 93–106. https://doi.org/10.19044/esj.2019.v15n1p93
Tarigan, W. J., Sinaga, Mahatin H, Purba, D. S., & Saragih, M. (2021). Akuntansi Biaya. Global Aksara Pers. https://books.google.co.id/books?id=S0xuEAAAQBAJTitin Ruliana, D. S. (2021). Akuntansi Manajemen (Teori dan Praktek). Penerbit Tahta Media Group. https://books.google.co.id/books?id=Mo8oEAAAQBAJ
Verma, J. P. (2016). “ State Level Mahatma Jyotiba Phule Excellent Teacher Award 2015 -2016 .”Warren, C. S., Reeve, J. M., Duchac, J. E., Suhardianto, N., Kalanjati, D. S., Jusuf, A. A., & Djakman, C. D. (2014). Pengantar Akuntansi Adaptasi Indonesia. Salemba Empat. Jakarta.
Zimmerman, J. L. (2011). Accounting for Decision Making and Control Seventh Edition. McGraw-Hill.
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2022-12-26
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Putri, D. N., & Wafaretta, V. (2022). Praktik Akuntansi Manajemen dan Kinerja Usaha Mikro Kerajinan di Kabupaten Bondowoso pada Masa Pandemi. Jurnal Ilmiah Wahana Akuntansi, 17(2), 159–175. https://doi.org/10.21009/Wahana.17.023
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