IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING IN STRENGTHENING INNOVATION AND INFRASTRUCTURE OF MSMES IN DISADVANTAGED, FRONTIER, AND OUTERMOST REGIONS TO ACHIEVE DECENT WORK AND ECONOMIC GROWTH
-
Yanuar Ramadhan(1)
Master of Accounting Study Program, Economics and Business Faculty, Universitas Esa Unggul
-
Shalma Ridanti(2)
Master of Accounting Study Program, Economics and Business Faculty, Universitas Esa Unggul
-
Juwita Dwi Maulidia Arisliani(3*)
Master of Accounting Study Program, Economics and Business Faculty, Universitas Esa Unggul
(*) Corresponding Author
Keywords:
Strategic Management Accounting, MSMEs, SDG 8, SDG 9, Disadvantaged, Frontier, and Outermost Regions, Sustainable Development Goals
Abstract
This study examines the role of Strategic Management Accounting (SMA) in enhancing innovation and infrastructure development for Micro, Small, and Medium Enterprises (MSMEs) located in Disadvantaged, Frontier, and Outermost Regions. The objective is to support the achievement of Sustainable Development Goals (SDGs), specifically SDG 8 on decent work and economic growth and SDG 9 on industry, innovation, and infrastructure. Using a systematic literature review of 13 journal articles published between 2020 and 2025, the findings show that SMA contributes significantly to strengthening financial literacy, resource utilization, and managerial capabilities of MSMEs. SMA also promotes digital transformation and collaboration among stakeholders, enabling broader market access and the formation of an inclusive business ecosystem. From the Resource-Based View (RBV), SMA acts as a strategic approach to managing unique and hard-to-imitate internal resources, thus fostering sustainable competitive advantage. Overall, SMA supports innovative, competitive, and resilient local economic development.
Keywords: Strategic Management Accounting; MSMEs; SDG 8; SDG 9; Disadvantaged; Frontier; Outermost Regions; Sustainable Development Goals
Downloads
Download data is not yet available.
References
Afriani, N., Danial, R. D. M., Komariah, K., & Sukabumi, U. M. (2024). Terhadap Keunggulan Bersaing (Study on: Traditional Food MSMEs in Sukabumi City). 14(2), 1–12.
Angi, Y. F., & Pau, S. P. N. (2023). Synergy Of Village-Owned Enterprises And Local Product-Based Umkm In Tourist Villages In Border Areas Indonesia - Timor Leste. International Journal Of Humanities Education and Social Sciences (IJHESS), 3 (1), 290–296. https://doi.org/10.55227/ijhess.v3i1.620
Azimi, M. N., Rahman, M. M., & Maraseni, T. (2025). Advancing sustainable development goal 8 Targets: The role of institutional Quality, economic Complexity, and state fragility in G20 nations (2000–2023). Research in Globalization, 10 (February), 100278. https://doi.org/10.1016/j.resglo.2025.100278
Chotia, V., Khoualdi, K., Broccardo, L., & Yaqub, M. Z. (2025). The role of cyber security and digital transformation in gaining competitive advantage through Strategic Management Accounting. Technology in Society, 81 (February), 102851. https://doi.org/10.1016/j.techsoc.2025.102851
Costa, A., Crupi, A., De Marco, C. E., & Di Minin, A. (2023). SMEs and open innovation: Challenges and costs of engagement. Technological Forecasting and Social Change, 194 (June 2022), 122731.
https://doi.org/10.1016/j.techfore.2023.122731
Cek fakta: Ganjar sebut 12.000 desa di Indonesia masih blank spot. (2024, February 4). ANTARA News. Retrieved from https://www.antaranews.com/berita/3947613/cek-fakta-ganjar-sebut-12000-desa-di-indonesia-masih-blank-spot
Dellve, L., Fonn, S., Köhlin, G., & Skagert, K. (2025). Achieving UN Sustainable Development Goal 8: Economic Growth and Decent Work for All. In Achieving UN Sustainable Development Goal 8: Economic Growth and Decent Work for All. Routledge. https://doi.org/10.4324/9781032624723
Dharmaraj, S. (2024, December 2). Digital villages: Bridging Indonesia’s urban-rural divide. OpenGov Asia. Retrieved from
https://archive.opengovasia.com/2024/12/02/digital-villages-bridging-indonesias-urban-rural-divide/
Ekonomi Indonesia tahun 2024 tumbuh 5,03 persen (c-to-c); Ekonomi Indonesia Triwulan IV-2024 tumbuh 5,02 persen (y-on-y); Ekonomi Indonesia Triwulan IV-2024 tumbuh 0,53 persen (q-to-q). (2025, February 5). Badan Pusat Statistik (BPS). Retrieved from
https://www.bps.go.id/id/pressrelease/2025/02/05/2408/ekonomi-indonesia-tahun-2024-tumbuh-5-03-persen
Fachruzzaman, F., Indriani, R., Mediastuty, P. P., Fitranita, V., & Zaman, A. A. P. (2021). The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu. JEMA: Scientific Journal of Accounting and Management, 18 (2)
Garzella, S., Fiorentino, R., Caputo, A., & Lardo, A. (2021). Business model innovation in SMEs: the role of boundaries in the digital era. Technology Analysis and Strategic Management, 33
Huda, S., & Yuliati, A. (2025). Digital Transformation in the Financial Sector: Opportunities and Risks for MSMEs in Remote Villages (3T). JURNAL LOCUS: Research & Community Service, 4 (5), 2048–2056.
https://doi.org/10.58344/locus.v4i5.4262
Kreinin, H., & Aigner, E. (2022). From “Decent work and economic growth” to “Sustainable work and economic degrowth”: a new framework for SDG 8. In Empirica (Vol. 49, Issue 2). Springer US. https://doi.org/10.1007/s10663-021-09526-5
Küfeoğlu, S. (2022). Connecting the Goals SinannKüfeoğlu Emerging Technologies Value Creation for Sustainable Development.
https://link.springer.com/chapter/10.1007/978-3-031-07127-0_14
Ladewi, Y., Sabrina, N., & Ayati, S. (2025). Mengoptimalkan Digitalisasi UMKM: Peran Kompetensi SDM, Skala Usaha dan Fasilitas Infrastruktur. Kompartemen: Jurnal Ilmiah Akuntansi, 23(1), 61–71.
Latifah, Jayanti, Wanti Eka, Nurmalasari, Angel, & Akbar, H. (2025). Training on the Use of Digital Platforms as an Effort to Promote "Border Branding" for MSMEs in the Indonesia-Malaysia Border Region, Sekida Village, Bengkayang Regency, West Kalimantan. Indonesian Community Service Journal of Computer Science (IndoComs), 2 (1)
Mengist, W., Soromessa, T., & Legese, G. (2020). Method for conducting systematic literature review and meta-MethodsX, 7, 100777.
https://doi.org/10.1016/j.mex.2019.100777
Miran, M., Evinita, L. L., & Pesak, P. J. (2025a). Factors Affecting the Financial Performance of MSMEs in 3T (Frontier, Outermost, and Underdeveloped) Areas: The Moderating Role of Financial Literacy. Society, 13 (1), 350–368. https://doi.org/10.33019/society.v13i1.802
Miran, M., Evinita, L., & Pesak, P. J. (2025b). Financial literacy as mediating factors affecting the financial performance of MSMEs in digital cities and special economic zones in 3T regions. Edelweiss Applied Science and Technology, 9 (3), 801–816. https://doi.org/10.55214/25768484.v9i3.5320
Nii, J., Quaye, A., Halsall, J. P., Christian, E., Snowden, M., Frimpong, F., & Denis, O. (2024). Social enterprises and the Sustainable Development Goals ( SDGs ): a means to an end.
Nur, D. D., Muhammad, A.S., & Marzuki. (2025). Financial Management Digitalization as a Business Transformation Strategy in the Digital Economy Era. Journal of Islamic Business Management Studies (JIBMS), 6 (1), 53–58.
https://doi.org/10.51875/jibms.v6i1.664
Ojra, J., Opute, A. P., & Alsolmi, M. M. (2021). Strategic management accounting and performance implications: a literature review and research agenda. Future Business Journal, 7 (1), 1–17. https://doi.org/10.1186/s43093-021-00109-1
Pemerintah dorong UMKM naik kelas, tingkatkan kontribusi terhadap ekspor Indonesia.(2025, January 30). Kementerian Koordinator Bidang Perekonomian Republik Indonesia. Retrieved from
https://www.ekon.go.id/publikasi/detail/6152/pemerintah-dorong-umkm-naik-kelas-tingkatkan-kontribusi-terhadap-ekspor-indonesia
Persentase Penduduk Usia 5 Tahun ke Atas yang Pernah Mengakses Internet dalam 3 Bulan Terakhir Menurut Provinsi dan Klasifikasi Daerah. (2024, December 31). Badan Pusat Statistik (BPS). Retrieved from
https://www.bps.go.id/id/statistics-table/2/NDA2IzI%3D/persentase-penduduk-usia-5-tahun-ke-atas-yang-
pernah-mengakses-internet-dalam-3-bulan-terakhir-menurut-provinsi-dan-klasifikasi-daerah.html
Persentase Penduduk yang Memiliki/Menguasai Telepon Seluler Menurut Provinsi dan Klasifikasi Daerah. (2024, December 31). Badan Pusat Statistik (BPS). Retrieved from https://www.bps.go.id/id/statistics-table/2/Mzk1IzI%3D/persentase-penduduk-yang-memiliki-menguasai-telepon-seluler-menurut-provinsi-dan-klasifikasi-daerah.html
Pramono, A. J., Suwarno, Amyar, F., & Friska, R. (2023). Sustainability Management Accounting in Achieving Sustainable Development Goals: The Role of Performance Auditing in the Manufacturing Sector. Sustainability (Switzerland), 15 (13). https://doi.org/10.3390/su151310082
Pristiandaru, D. L. (2023, May 2). Mengenal 17 tujuan SDGs pembangunan berkelanjutan beserta penjelasannya. Kompas.com. Retrieved from
https://lestari.kompas.com/read/2023/05/02/080000486/mengenal-17-tujuan-sdgs-pembangunan-berkelanjutan-beserta-penjelasannya
Ramadhan, Y., Kusdianto, K. D., Wijaya, S., Wirdiansyah, D., & Slamet, F. (2022). The Role of Strategic Management Accounting in the Sustainable Development Goals During the Covid-19 Pandemic at Yarsi Dental and Oral Hospital. Journal of Research of Social Science, Economics, and Management, 2 (2), 230–241. https://doi.org/10.59141/jrssem.v2i02.274
Ramadhan, Y., Sirait, R. B., Chusanudin, A., Longa, E., & Kurniawati, D. (2022). The Role Of Strategic Management Accounting In The Development Of Sustainable Development Goals ( Sdgs ) In The Field Of Decent Work To Support The Economic Growth Of Ntt Province. 02(3), 358–367. Https://Doi.Org/10.36418/Jrssem.V2i03.286
Sari, A. P. (2025). Development of a Sustainable Entrepreneurship Ecosystem Model Based on Digital Technology: Strategic Management Approach to Optimize UMKM Performance. Proceedings of ICETEA (International Conference on Economics, Technology, Management, Accounting, Education, and Social Science), 1(01), 371–385.
Setiawan, A. S., & Iskak, J. (2023). Strategic Management Accounting: Historical Business Performance, Owner- Management Characteristics, Innovation Culture. Jurnal Akuntansi, 27 (2), 197–217. https://doi.org/10.24912/ja.v27i2.1243
Singh, S., & Ru, J. (2023). Goals of sustainable infrastructure, industry, and innovation: a review and future agenda for research. Environmental Science and Pollution Research, 30 (11), 28446–28458. https://doi.org/10.1007/s11356-023-25281-5
Tambunan, T., & Busnetti, I. (2024). Recent Evidence on the Digitalization Process in Indonesia’s Micro and Small Enterprises. International Journal of Current Science Research and Review, 07 (08). https://doi.org/10.47191/ijcsrr/v7-i8-18
Tening, G. F., Akbar, P., & Burhan, R. (2025). Journal of Local Government Issues ( LOGOS ) Food Security in the Local Government : A SDGs Perspective of Evaluation of Dry Land Policy and Rice Production. 8(2), 233–246.
Tiara, S., Chyntia Ovami, D., Setiana, E., Muslim, U., Al-Washliyah, N., Medan, U. N., & Id, S. A. (2023). Strategic Management Accounting Model for the Sustainability of MSMEs in Medan Model Strategic Management Accounting Untuk Keberlanjutan Umkm Kota Medan. Journal of Economic, Business and Accounting, Volume 6, Number 2, 6, 1
Angi, Y. F., & Pau, S. P. N. (2023). Synergy Of Village-Owned Enterprises And Local Product-Based Umkm In Tourist Villages In Border Areas Indonesia - Timor Leste. International Journal Of Humanities Education and Social Sciences (IJHESS), 3 (1), 290–296. https://doi.org/10.55227/ijhess.v3i1.620
Azimi, M. N., Rahman, M. M., & Maraseni, T. (2025). Advancing sustainable development goal 8 Targets: The role of institutional Quality, economic Complexity, and state fragility in G20 nations (2000–2023). Research in Globalization, 10 (February), 100278. https://doi.org/10.1016/j.resglo.2025.100278
Chotia, V., Khoualdi, K., Broccardo, L., & Yaqub, M. Z. (2025). The role of cyber security and digital transformation in gaining competitive advantage through Strategic Management Accounting. Technology in Society, 81 (February), 102851. https://doi.org/10.1016/j.techsoc.2025.102851
Costa, A., Crupi, A., De Marco, C. E., & Di Minin, A. (2023). SMEs and open innovation: Challenges and costs of engagement. Technological Forecasting and Social Change, 194 (June 2022), 122731.
https://doi.org/10.1016/j.techfore.2023.122731
Cek fakta: Ganjar sebut 12.000 desa di Indonesia masih blank spot. (2024, February 4). ANTARA News. Retrieved from https://www.antaranews.com/berita/3947613/cek-fakta-ganjar-sebut-12000-desa-di-indonesia-masih-blank-spot
Dellve, L., Fonn, S., Köhlin, G., & Skagert, K. (2025). Achieving UN Sustainable Development Goal 8: Economic Growth and Decent Work for All. In Achieving UN Sustainable Development Goal 8: Economic Growth and Decent Work for All. Routledge. https://doi.org/10.4324/9781032624723
Dharmaraj, S. (2024, December 2). Digital villages: Bridging Indonesia’s urban-rural divide. OpenGov Asia. Retrieved from
https://archive.opengovasia.com/2024/12/02/digital-villages-bridging-indonesias-urban-rural-divide/
Ekonomi Indonesia tahun 2024 tumbuh 5,03 persen (c-to-c); Ekonomi Indonesia Triwulan IV-2024 tumbuh 5,02 persen (y-on-y); Ekonomi Indonesia Triwulan IV-2024 tumbuh 0,53 persen (q-to-q). (2025, February 5). Badan Pusat Statistik (BPS). Retrieved from
https://www.bps.go.id/id/pressrelease/2025/02/05/2408/ekonomi-indonesia-tahun-2024-tumbuh-5-03-persen
Fachruzzaman, F., Indriani, R., Mediastuty, P. P., Fitranita, V., & Zaman, A. A. P. (2021). The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu. JEMA: Scientific Journal of Accounting and Management, 18 (2)
Garzella, S., Fiorentino, R., Caputo, A., & Lardo, A. (2021). Business model innovation in SMEs: the role of boundaries in the digital era. Technology Analysis and Strategic Management, 33
Huda, S., & Yuliati, A. (2025). Digital Transformation in the Financial Sector: Opportunities and Risks for MSMEs in Remote Villages (3T). JURNAL LOCUS: Research & Community Service, 4 (5), 2048–2056.
https://doi.org/10.58344/locus.v4i5.4262
Kreinin, H., & Aigner, E. (2022). From “Decent work and economic growth” to “Sustainable work and economic degrowth”: a new framework for SDG 8. In Empirica (Vol. 49, Issue 2). Springer US. https://doi.org/10.1007/s10663-021-09526-5
Küfeoğlu, S. (2022). Connecting the Goals SinannKüfeoğlu Emerging Technologies Value Creation for Sustainable Development.
https://link.springer.com/chapter/10.1007/978-3-031-07127-0_14
Ladewi, Y., Sabrina, N., & Ayati, S. (2025). Mengoptimalkan Digitalisasi UMKM: Peran Kompetensi SDM, Skala Usaha dan Fasilitas Infrastruktur. Kompartemen: Jurnal Ilmiah Akuntansi, 23(1), 61–71.
Latifah, Jayanti, Wanti Eka, Nurmalasari, Angel, & Akbar, H. (2025). Training on the Use of Digital Platforms as an Effort to Promote "Border Branding" for MSMEs in the Indonesia-Malaysia Border Region, Sekida Village, Bengkayang Regency, West Kalimantan. Indonesian Community Service Journal of Computer Science (IndoComs), 2 (1)
Mengist, W., Soromessa, T., & Legese, G. (2020). Method for conducting systematic literature review and meta-MethodsX, 7, 100777.
https://doi.org/10.1016/j.mex.2019.100777
Miran, M., Evinita, L. L., & Pesak, P. J. (2025a). Factors Affecting the Financial Performance of MSMEs in 3T (Frontier, Outermost, and Underdeveloped) Areas: The Moderating Role of Financial Literacy. Society, 13 (1), 350–368. https://doi.org/10.33019/society.v13i1.802
Miran, M., Evinita, L., & Pesak, P. J. (2025b). Financial literacy as mediating factors affecting the financial performance of MSMEs in digital cities and special economic zones in 3T regions. Edelweiss Applied Science and Technology, 9 (3), 801–816. https://doi.org/10.55214/25768484.v9i3.5320
Nii, J., Quaye, A., Halsall, J. P., Christian, E., Snowden, M., Frimpong, F., & Denis, O. (2024). Social enterprises and the Sustainable Development Goals ( SDGs ): a means to an end.
Nur, D. D., Muhammad, A.S., & Marzuki. (2025). Financial Management Digitalization as a Business Transformation Strategy in the Digital Economy Era. Journal of Islamic Business Management Studies (JIBMS), 6 (1), 53–58.
https://doi.org/10.51875/jibms.v6i1.664
Ojra, J., Opute, A. P., & Alsolmi, M. M. (2021). Strategic management accounting and performance implications: a literature review and research agenda. Future Business Journal, 7 (1), 1–17. https://doi.org/10.1186/s43093-021-00109-1
Pemerintah dorong UMKM naik kelas, tingkatkan kontribusi terhadap ekspor Indonesia.(2025, January 30). Kementerian Koordinator Bidang Perekonomian Republik Indonesia. Retrieved from
https://www.ekon.go.id/publikasi/detail/6152/pemerintah-dorong-umkm-naik-kelas-tingkatkan-kontribusi-terhadap-ekspor-indonesia
Persentase Penduduk Usia 5 Tahun ke Atas yang Pernah Mengakses Internet dalam 3 Bulan Terakhir Menurut Provinsi dan Klasifikasi Daerah. (2024, December 31). Badan Pusat Statistik (BPS). Retrieved from
https://www.bps.go.id/id/statistics-table/2/NDA2IzI%3D/persentase-penduduk-usia-5-tahun-ke-atas-yang-
pernah-mengakses-internet-dalam-3-bulan-terakhir-menurut-provinsi-dan-klasifikasi-daerah.html
Persentase Penduduk yang Memiliki/Menguasai Telepon Seluler Menurut Provinsi dan Klasifikasi Daerah. (2024, December 31). Badan Pusat Statistik (BPS). Retrieved from https://www.bps.go.id/id/statistics-table/2/Mzk1IzI%3D/persentase-penduduk-yang-memiliki-menguasai-telepon-seluler-menurut-provinsi-dan-klasifikasi-daerah.html
Pramono, A. J., Suwarno, Amyar, F., & Friska, R. (2023). Sustainability Management Accounting in Achieving Sustainable Development Goals: The Role of Performance Auditing in the Manufacturing Sector. Sustainability (Switzerland), 15 (13). https://doi.org/10.3390/su151310082
Pristiandaru, D. L. (2023, May 2). Mengenal 17 tujuan SDGs pembangunan berkelanjutan beserta penjelasannya. Kompas.com. Retrieved from
https://lestari.kompas.com/read/2023/05/02/080000486/mengenal-17-tujuan-sdgs-pembangunan-berkelanjutan-beserta-penjelasannya
Ramadhan, Y., Kusdianto, K. D., Wijaya, S., Wirdiansyah, D., & Slamet, F. (2022). The Role of Strategic Management Accounting in the Sustainable Development Goals During the Covid-19 Pandemic at Yarsi Dental and Oral Hospital. Journal of Research of Social Science, Economics, and Management, 2 (2), 230–241. https://doi.org/10.59141/jrssem.v2i02.274
Ramadhan, Y., Sirait, R. B., Chusanudin, A., Longa, E., & Kurniawati, D. (2022). The Role Of Strategic Management Accounting In The Development Of Sustainable Development Goals ( Sdgs ) In The Field Of Decent Work To Support The Economic Growth Of Ntt Province. 02(3), 358–367. Https://Doi.Org/10.36418/Jrssem.V2i03.286
Sari, A. P. (2025). Development of a Sustainable Entrepreneurship Ecosystem Model Based on Digital Technology: Strategic Management Approach to Optimize UMKM Performance. Proceedings of ICETEA (International Conference on Economics, Technology, Management, Accounting, Education, and Social Science), 1(01), 371–385.
Setiawan, A. S., & Iskak, J. (2023). Strategic Management Accounting: Historical Business Performance, Owner- Management Characteristics, Innovation Culture. Jurnal Akuntansi, 27 (2), 197–217. https://doi.org/10.24912/ja.v27i2.1243
Singh, S., & Ru, J. (2023). Goals of sustainable infrastructure, industry, and innovation: a review and future agenda for research. Environmental Science and Pollution Research, 30 (11), 28446–28458. https://doi.org/10.1007/s11356-023-25281-5
Tambunan, T., & Busnetti, I. (2024). Recent Evidence on the Digitalization Process in Indonesia’s Micro and Small Enterprises. International Journal of Current Science Research and Review, 07 (08). https://doi.org/10.47191/ijcsrr/v7-i8-18
Tening, G. F., Akbar, P., & Burhan, R. (2025). Journal of Local Government Issues ( LOGOS ) Food Security in the Local Government : A SDGs Perspective of Evaluation of Dry Land Policy and Rice Production. 8(2), 233–246.
Tiara, S., Chyntia Ovami, D., Setiana, E., Muslim, U., Al-Washliyah, N., Medan, U. N., & Id, S. A. (2023). Strategic Management Accounting Model for the Sustainability of MSMEs in Medan Model Strategic Management Accounting Untuk Keberlanjutan Umkm Kota Medan. Journal of Economic, Business and Accounting, Volume 6, Number 2, 6, 1
Published
2025-11-19
How to Cite
Ramadhan, Y., Ridanti, S., & Arisliani, J. (2025). IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING IN STRENGTHENING INNOVATION AND INFRASTRUCTURE OF MSMES IN DISADVANTAGED, FRONTIER, AND OUTERMOST REGIONS TO ACHIEVE DECENT WORK AND ECONOMIC GROWTH. Journal of Management : Small and Medium Enterprises (SMEs), 18(3), 2123-2135. https://doi.org/10.35508/jom.v18i3.25839
Section
Articles
