Exploration of decision-making practices from the perspective of strategic management accounting

Purpose: This research examines how Mile Coffee applies strategic management accounting to enhance operational efficiency and financial stability. Method: The research uses a qualitative case study method, with data collected through interviews, observations, and document analysis, validated by triangulation. Results: Findings reveal that value chain analysis, profitability analysis, competitor analysis, and benchmarking improve Mile Coffee's decision-making and business sustainability. Novelty: The study highlights the integration of strategic management accounting in small businesses within the coffee shop industry. Contribution: It offers insights into applying strategic management accounting to support sustainable business practices in Indonesia's competitive market.