Implementasi Sistem Pengendalian Manajemen pada UMKM Batik Lasem (original) (raw)
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Cottage industries play an important role in supporting the local economy and providing opportunities for small-scale businesses. However, challenges faced by cottage industries include operational complexity, limited resources, and market uncertainty. Therefore, it is necessary to have an effective management control system to ensure the continuity and sustainable growth of cottage industries. This study aims to explore the application of management control systems in the context of cottage industries. Research methodology involves surveys, interviews, and analysis of documentation to understand management control practices implemented by home-based business owners. The main focus of this study is to identify key elements in management control, such as planning, organizing, controlling, and monitoring. The results showed that the application of management control systems in cottage industries can improve operational efficiency, optimize the use of resources, and improve the quality of products or services. The role of information technology is also an important aspect in supporting the implementation of management control systems on a cottage industry scale. In addition, government support and training for home-based business owners are determining factors for the success of implementing this system. This research provides valuable insights for home-based business owners, management practitioners, and other related parties to understand the importance of implementing management control systems in increasing the competitiveness and resilience of cottage industries. The practical implications of these research findings can be used as a foundation for the development of guidelines and policies that support the sustainable growth of the cottage industry sector.