PENGARUH SISTEM AKUNTANSI SEDERHANA, PENGENDALIAN BIAYA OPERASIONAL DAN PRODUKSI TERHADAP EFISIENSI BIAYA PADA UMKM DIGITAL PRINTING DI KOTA SURAKARTA

Abstract

This study aims to analyze the effect of a simple accounting system, operational cost control, and production cost control on cost efficiency in digital printing micro, small, and medium enterprises (MSMEs) in Surakarta City. The research employed a quantitative approach with a saturated sampling technique involving 62 digital printing MSMEs in Surakarta City. Primary data were collected through questionnaires distributed to business owners or managers. The data were analyzed using multiple linear regression with the assistance of SPSS software after passing the validity, reliability, and classical assumption tests. The results indicate that a simple accounting system, operational cost control, and production cost control each have a positive and significant effect on cost efficiency. Simultaneously, these three independent variables also have a significant influence on cost efficiency. The coefficient of determination shows that the model explains 55.1% of the variation in cost efficiency, while the remaining 44.9% is explained by other variables outside the research model. Therefore, digital printing MSMEs are recommended to improve the implementation of simple accounting practices and strengthen operational and production cost control to achieve greater cost efficiency and enhance business competitiveness. Keywords: simple accounting system; operational cost control; production cost control; cost efficiency; digital printing MSMEs