MODEL OF STRENGTHENING ECONOMIC SECURITY THROUGH THE IMPLEMENTATION OF MANAGEMENT ACCOUNTING FOR SMALL AND MEDIUM BUSINESS IN BORDERS OF STATES

The border of Sajingan, Indonesia, has wealthy resources as a strategic economic
potential to support the regional economy. However, there are still indications of problems—one
of them is how the area falls behind other regions. Financial security is more invested in
increasing income and employment by understanding technology and knowledge skills. To
achieve economic security, prosperity and to have equitable resource management, there should
be an analysis of the strengthening of management accounting for Small and Medium
Enterprises on the border of Sajingan, Indonesia. This study used a qualitative approach to
design a strengthening of management accounting for Small and Medium Enterprises to realize
economic security at the border of Sajingan, Indonesia. The study results found that
strengthening Small and Medium Enterprise's management accounting embodies financial
security in Sajingan, Indonesia border. The management includes management accounting
through the Sajingan creative industry's potential, which has become a distinctive culture of the
local community towards economic security and management accounting through managing
business accelerators in supporting small and medium businesses.