Analisis Akuntansi Biaya Dalam Pengelolaan Pada UMKM Di Kabupaten Ngawi

Abstract

UMKM (Usaha Mikro, Kecil, dan Menengah) play a vital role in the economy of Ngawi Regency. However, cost management in UMKMs is often inefficient, which can impact profitability and business continuity. This study aims to analyze the application of cost accounting in UMKM  management in Ngawi Regency. It also identifies challenges faced by UMKMs in managing costs and provides recommendations for improvement.The method used was a qualitative approach, with data collection techniques through interviews, observations, and documentation studies. Participants in this study included UMKM  owners, accountants, and relevant stakeholders in Ngawi Regency. The results indicate that although some MSMEs have implemented basic cost accounting principles, many still struggle to record and manage costs accurately. The main obstacles faced are a lack of understanding of cost accounting concepts, limited access to information, and minimal use of technology in cost recording.The conclusion of this study emphasizes the importance of cost accounting training for UMKMs and the implementation of technology-based accounting systems to improve cost management efficiency. Recommendations include implementing regular training programs, improving access to information, and providing policy support from local governments to facilitate the use of technology in UMKM cost accounting.