ABSTRACT
Medium, Small and Micro Enterprises (MSMEs) are an important type of business in every country. Micro enterprises which are part of MSMEs deserve more attention from the government because these businesses still need help and support, especially in their management accounting practices. Management accounting is the process associated with planning, providing help in decision-making, controlling and providing feedback to the planning unit. Good management accounting practices can support micro enterprises in developing their businesses. This study uses a qualitative research methodology by using semi-structured interviews as the data collecting method to investigate the management accounting practices in micro enterprises in the Sleman Regency in Yogyakarta. The results show that management accounting practices in micro enterprises are still far from the required standards and this could potentially inhibit the growth and development of the businesses.
