Strategic Management Accounting and its Implementation in Micro Business Innovation Culture : A Case Study in Jabodetabek
Abstract:
This study aims to promote innovation and sustainability among micro-enterprises in the Jabodetabek region by applying Strategic Management Accounting (SMA) techniques to enhance competitiveness and operational efficiency. Cultivating a culture of innovation within MSMEs is crucial for maintaining competitiveness and ensuring long-term business sustainability. SMA serves as a catalyst for fostering this innovation culture by encouraging the adoption of improved managerial accounting practices. The research also emphasizes the positive impact of SMA implementation on micro-enterprise performance and the pivotal role of innovation in driving business growth. MSMEs in Jabodetabek play a key role in economic development, job creation, and the industrialization process. However, they frequently encounter challenges such as limited resources, inade quate accounting expertise, and a lack of awareness regarding the advantages of SMA. Despite its significant potential to boost efficiency and innovation, the application of SMA in Jabodetabek's MSME sector remains underexplored. Thus, this study seeks to contribute to the existing literature on the relevance of SMA for MS MEs. Using a quantitative survey approach, the research gathered data from 120 micro-enterprise owners across major cities in Jabodetabek. The findings reveal that SMA significantly aids in cost control, financial planning, and fostering an innovation-oriented culture that supports the sustainability of micro-enterprises.
