Analisis penerapan akuntansi biaya dan efisiensi operasional dalam meningkatkan profitabilitas umkm laundry kiloan di Kota Medan tahun 2025
DOI:
https://doi.org/10.53088/jadfi.v6i1.2777Keywords:
Cost Accounting, Operational Efficiency, Profitability, Laundry SMEsAbstract
This research is motivated by the complexity of cost management in the micro-services sector, which often struggles to determine accurate profit margins due to unstructured record-keeping. The objective is to analyse the influence of cost accounting implementation and operational efficiency on the profitability of laundry SMEs in Medan. Using a quantitative approach with 80 respondents, data were analysed through multiple linear regression. Findings indicate that cost accounting and operational efficiency, both partially and simultaneously, have a positive and significant impact on business profits. The model demonstrates strong explanatory power, with the combination of both variables explaining 74.2% of profitability variation, while the remainder is affected by external factors. The theoretical implications strengthen managerial accounting literature on the importance of internal control in micro-entities. Practically, this study encourages business owners to integrate cost recording with operational agility to ensure financial sustainability. It is recommended that SMEs adopt digital recording technology and that future researchers explore market orientation variables to broaden the perspective of business complexity.
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