This study examines the role of women in development communication for the growth of Micro, Small, and Medium Enterprises (MSMEs) in Garut Regency. Despite their significant contribution, women face various challenges, including limited access to capital, training, and technology. This study aims to analyze the role of women in implementing development communication to support MSME growth, identify key barriers hindering their participation, and evaluate the effectiveness of the diffusion of innovation approach in MSME training. A qualitative approach is employed, using in-depth interviews, observations, and literature reviews to collect data. The concept of development communication, particularly the participatory approach, is applied to analyze women's active roles in economic activities and decision-making. The findings indicate that effective communication and inclusive training can enhance women's empowerment in the MSME sector, although structural barriers remain. Improvements in training delivery and better access to resources are needed to support women's active participation in MSMEs.Penelitian ini mengkaji peran perempuan dalam komunikasi pembangunan untuk pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Garut. Meskipun kontribusi mereka cukup besar, perempuan menghadapi berbagai tantangan seperti keterbatasan akses terhadap modal, pelatihan, dan teknologi. Penelitian ini bertujuan untuk menganalisis peran perempuan dalam penerapan komunikasi pembangunan yang mendukung pengembangan UMKM, mengidentifikasi hambatan utama yang menghambat partisipasi mereka, serta mengevaluasi efektivitas pendekatan difusi inovasi dalam pelatihan UMKM. Pendekatan kualitatif digunakan dengan metode wawancara mendalam, observasi, dan studi pustaka untuk mengumpulkan data. Konsep komunikasi pembangunan, khususnya pendekatan partisipatoris, diterapkan untuk menganalisis peran aktif perempuan dalam kegiatan ekonomi dan pengambilan keputusan. Hasil penelitian menunjukkan bahwa komunikasi yang efektif dan pelatihan yang inklusif dapat meningkatkan pemberdayaan perempuan di sektor UMKM, meskipun hambatan struktural masih ada. Diperlukan perbaikan dalam penyampaian pelatihan serta akses yang lebih baik terhadap sumber daya untuk mendukung partisipasi aktif perempuan dalam UMKM.

Micro, Small and Medium Enterprises (MSMEs) have a vital role in the Indonesian economy, but still face various challenges in financial management. This study aims to analyze the application of management accounting practices in improving management efficiency in MSMEs in Garut Regency. Using a descriptive qualitative research method, the study involved three MSMEs namely Raran Cell, Ladu Bayongbong, and Jajanan Teh Oca as the main informants. Data were collected through interviews and observations with a focus on three aspects: organizing, capital decision-making, and implementation of management accounting practices. The results show that although the three MSMEs still use a simple organizing system, the application of management accounting practices has improved the efficiency of managing their businesses. This research contributes practically to improving efficiency and effectiveness in management accounting practices.