ANALISIS HUBUNGAN SISTEM AKUNTANSI MANAJEMEN DAN TINGKAT EFISIENSI OPERASIONAL UMKM DI KOTA MAKASSAR

Abstrak

This study aims to analyse the relationship between the Management Accounting System and the level of operational efficiency of MSMEs in Makassar. Micro, Small and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including in Makassar; however, the significant contribution of MSMEs has not been fully matched by an optimal level of operational efficiency due to the weak implementation of management accounting systems. This study employs a quantitative method with a descriptive-correlational design. Data were collected through the distribution of questionnaires to 104 respondents—owners or managers of MSMEs in Makassar—selected using purposive sampling, and were subsequently analysed using descriptive statistical analysis, validity tests, reliability tests, simple linear regression, and t-tests with the aid of SPSS. The results of the study indicate that the level of implementation of the Management Accounting System in MSMEs in Makassar City falls into the ‘very appropriate’ category, particularly in the aspects of cost planning, operational cost control, budgeting, and business performance evaluation, whilst the level of Operational Efficiency also shows a generally positive assessment. The regression test yielded the equation Y = 5.003 + 0.903X with a positive regression coefficient, and the t-test results showed a calculated $t_{calculated}$ value of 25.854 > $t_{table}$ 1.986 with a $p-value$ of 0.000 < 0.05; therefore, $H_ {0}$ is rejected and $H_{1}$ is accepted. Consequently, there is a significant and positive relationship between the Management Accounting System and the Operational Efficiency of MSMEs in Makassar City, whereby the better the implementation of the management accounting system, the higher the level of operational efficiency achieved.