Praktik Akuntansi Manajemen dan Kinerja Usaha Mikro Kerajinan di Kabupaten Bondowoso pada Masa Pandemi
DOI:
https://doi.org/10.21009/Wahana.17.023Kata Kunci:
Micro Business, Management Accounting Practice, PerformanceAbstrak
Usaha mikro kerajinan di Kabupaten Bondowoso ikut merasakan dampak pandemi Covid-19, sehingga harus mengelola biaya produksi. Oleh karena itu, tujuan penelitian ini adalah untuk mengetahui dampak praktik akuntansi manajemen (penganggaran, sistem biaya, dan penilaian kinerja) terhadap kinerja usaha mikro kerajinan di Kabupaten Bondowoso pada tahun 2021. Dalam penelitian ini, instrumen kuesioner untuk mengukur praktik akuntansi manajemen dan kinerja dimodifikasi sesuai dengan skala usaha mikro, Pengumpulan data dilakukan dengan menyebarkan kuesioner secara langsung kepada empat puluh (40) responden pemilik usaha mikro kerajinan. Pengolahan data menggunakan analisis regresi linear berganda. Hasil olah data menunjukkan bahwa penganggaran dan penilaian kinerja mendorong kinerja usaha mikro. Sementara itu, sistem biaya tidak dapat mendorong kinerja usaha mikro yang dikarenakan ketidakmampuan usaha mikro dalam mengurangi dan mengelola biaya operasional, sehingga mengakibatkan penurunan laba. Usaha mikro beradaptasi dengan kondisi pandemi Covid 19, diantaranya fokus pada penjualan online, menyusun anggaran, memantau biaya produksi, serta melakukan evaluasi kinerja karyawan dan keuangan.
Referensi
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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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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
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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
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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
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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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