PERAN INFORMASI AKUNTANSI MANAJEMEN DALAM IMPLEMENTASI MANAJEMEN PERUBAHAN BADAN USAHA MILIK DESA MENGHADAPI PANDEMI COVID-19

This research aims to find out how management accounting information is used as a basis for a change management process in the form of various innovations developed in the midst of the Covid-19 pandemic at Binangun Jati Unggul VillageOwned Enterprises, Jatirejo Village. This study used a qualitative method where the researcher contempolated the result of primary data in the form of interviews and secondary data in the form of information that the author obtained through websites, social media pages and supporting documents owned by BUMDes Binangun Jati Unggul. The results of this study indicate that BUMDes Binangun Jati Unggul has used management accounting information as a basis for making decisions to innovate. Management accounting information in the form of finance used by BUMDes Binangun Jati Unggul is in the form of balance report, income statement, cash flow statement and Budget Performance Plans (RKA), while non-financial information is used to make decisions to manage change in the restaurant business unit is MOKA application. Those application is used to analyze guest visiting hours, daily revenue projections and product sales projections. After the analysis was carried out, it was decided to make discounts on food purchases and doing some promotion strategy on resto