Performance of Micro, Small, and Medium Enterprises from a Management Accounting (Survey of MSMEs in West Java)

ABSTRACT : The purpose of this study is to determine the performance of MSMEs from the perspective of management accounting practices in West Java province. The discussion of this study relates to planning, control, decision-making, and MSME performance. Consequently, theories pertaining to these domains are the method used. This study was carried out in West Java. This kind of study is quantitative. The primary data used in this study came from questionnaires completed by MSME actors in West Java. This study uses the verification method as its research methodology. Descriptive analysis and multiple linear regression analysis are the data analysis methods used in this study. The study's findings suggest that planning, control, and decision-making have a partial and simultaneous impact on MSMEs' performance in West Java.