JEFMS Journal

ABSTRACT:

This study aims to analyze financial planning, control, and recording carried out by Micro Small Enterprises (MSEs) in the culinary field in Selorejo Tourism Area, Malang Regency, Indonesia. The research approach used is descriptive quantitative with the aim of describing the implementation of financial planning and control carried out by business actors. To clarify and explore the application of financial planning and control carried out by business actors, the researchers complemented it with a qualitative approach. The analysis was conducted on business owners who are also business managers. Data was collected by means of questionnaires and in-depth interviews. Descriptive analysis is used to obtain data on the implementation of planning and control of small micro-financing handling carried businessmen. The results obtained were explored further based on the results of interviews from several respondents to get a more complete and detailed picture. The results showed that the most financial planning was carried out by business actors, namely 74%, the application of control was 58%, and the lowest was an application of recording business transactions, 33.5%. The most widely applied planning indicator is the preparation of an investment budget, while the setting of sales targets is the least applied. The most applied control indicator is physical and direct financial control, especially the separation of personal money from business money. Control by using records of business transactions historically is still very low, only limited to records of purchases and sales. Meanwhile, recording activities are carried out on a non-routine basis. The implementation of planning and control through business financial records is still low due to the lack of understanding of business actors about recording financial transactions and reporting results of operations and their benefits. The indication of this lack of understanding is shown by the educational background of most business actors who have graduated from elementary and junior high schools.

KEYWORDS:

small micro financing handling, planning, controlling, recording, reporting

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