Analisis Perilaku Biaya dalam Pengambilan Keputusan pada UMKM

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the Indonesian economy; however, they still face various challenges in managing costs, which can affect the quality of business decision-making. This study aims to analyze cost behavior in decision-making processes within MSMEs. The research employed a qualitative method with a descriptive approach. This study involved five MSME owners operating in the culinary sector in Medan City as research informants. Data were collected through observation, interviews, and documentation, and analyzed using data reduction, data presentation, and conclusion-drawing techniques. The results indicate that most MSME owners are familiar with various operational costs but do not fully understand the classification of fixed costs, variable costs, and semi-variable costs from an accounting perspective. Cost information is generally used as a basis for determining selling prices, estimating profits, and controlling business expenses. However, limited accounting knowledge, simple financial record-keeping practices, and low utilization of technology remain major obstacles to the effective implementation of cost behavior analysis. The study concludes that a better understanding of cost behavior contributes significantly to improving decision-making quality, operational efficiency, and business sustainability among MSMEs.