摘要：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.
关键词：Management Accounting;Small And Medium Business;Economic Security
