Browsing by Author "Muhamad, Daffa Naufal"

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    MANAGEMENT ACCOUNTING PRACTICES IN SMALL MEDIUM ENTERPRISES (Survey on Coffee Shop Business in Bandung)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Cristyanti, Lydia; Fauzan, Azmi; Alam, Diki Purnama; Muhamad, Daffa Naufal; Ikram, Syafrizal
    Currently, economic activity in Indonesia is heavily influenced by various aspects of life, including the covid-19 pandemic / with the oncoming of a disease also affecting income levels in Indonesia, in addition to various businesses that exist, namely Micro, Small, and Medium enterprises or often we call (MSMEs). MSMEs in Indonesia is growing year after year, even if there is a problem that the economic crisis in Indonesia does not affect existing MSMEs, even MSMEs remain with a high number every year, can even help to resurrect the country's economy. The growth of MSMEs engaged in the Coffee Shop business has increased rapidly, as is the case in Bandung. This research is quantitative using a descriptive analysis approach. The data used in this study is primary data, obtained through questionnaires and live interviews with small and medium-sized micro enterprises (MSMEs) Coffee Shop in Bandung. Based on the analysis of the data, it was obtained the conclusion that the cost and information system for decision making at a coffee shop in Bandung has been categorized well. But for budgeting, evaluation activities, strategy analysis at coffee shops in Bandung still needs to be considered and improved.