Integrating Accounting Information, SWOT, BMC, and Market Potential Analysis in MSMEs: Evidence from CV. Sikamali Bali Makassar

This research analyzes accounting information as a strategic management tool in the hands of managers and how useful it is in MSMEs using CV. Sikamali Bali in Makassar is an example. By combining AIS with SWOT analysis, the Business Model Canvas (BMC), strategic environmental analysis, and market potential mapping, a comprehensive model linking financial and strategic business performance is developed. A qualitative descriptive research method was used to conduct interviews, observations, and document analysis to understand the role of accounting information in strategic and operational decisions. This report reveals how the company’s dependence on manual, ‘pen and paper’ bookkeeping prevents them from tracking accurate costs and maintaining financial control under thin margins, limiting long-term planning growth prospects. However, if the accounting information is embedded in strategic models such as BMC and SWOT, it improves decision-making quality, resource allocation, and adaptation to external market conditions. The research suggests a Financial Transformation System Model that focuses on the financial data being transformed to grow strategic insights for MSMEs. This dynamic provides for an ongoing account environment sensitizing mechanism to formulate strategy, adapt in the environment, and grow markets. The findings emphasize the need for MSMEs to adopt digital accounting and financial literacy to enhance data-driven management, competitiveness, and sustainable growth.