All companies will certainly do everything possible to make a profit. It is a problem for the company if its profitability does not increase every year, therefore this research departs with the aim of knowing the effect of cash turnover on the profitability of a company. There are 24 companies as a population, all of which come from manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2017-2019. The sample was determined as many as 17 companies using purposive sampling technique. The data collection technique was carried out by studying documentation, the data was then analyzed through simple linear regression. This study resulted in a significance value of 0.201 > 0.05 and the t value also shows tcount of -1.296 < ttable of 2.010, so it can be concluded that cash turnover has no effect on profitability.

Management accounting practices are considered as additional knowledge for MSME actors in helping to improve managerial functions, both for financial information and non-financial information. However, its use is considered not optimal. Departing from this, the purpose of this research is to find out the extent of the application of management accounting practices in MSMEs. A total of 28 responses were collected through a survey conducted in MSMEs in the city of Makassar, South Sulawesi Province, in Indonesia. The data were then analyzed using descriptive statistical analysis techniques. The survey yielded a number of findings, including: (1) the MSME costing system in the city of Makassar relatively prioritizes performance costs and calculates costs based on activity, (2) the budgeting system concentrates more on the sales budget and production budget, (3) the performance evaluation system often evaluate sales growth, (4) MSME decision support systems pay more attention to operating income, (5) management accounting strategies rely on life cycle costs and strategic pricing. Therefore, the conclusion of this study explains that the management accounting function is considered to have a very important role and it is agreed that management accounting practices are immediately implemented in MSMEs in the city of Makassar.