Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Escalate : Economics and Business Journal
Agung Anggoro Seto
Sriwijaya State Polytechnic
Economics, Econometrics & Finance

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Operating Budget Preparation for “Ragam Snack Sukses Jaya Tempe Chips” Business Fatimah Lutfiyya Azzahra; Yusnizal Firdaus; Agung Anggoro Seto
Escalate : Economics and Business Journal Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i3.604

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, but many still do not have a systematic operational budget so that cost control and profit planning are not optimal. This study aims to compile an operational budget for the Sukses Jaya Variety Snack Tempe Chips Business as a basis for financial planning and control. The study uses a quantitative approach with a descriptive method. The object of the study is the Sukses Jaya Variety Snack Tempe Chips Business in Palembang City with informants consisting of business owners and employees. Data were collected through observation, interviews, documentation, and literature studies, then analyzed using descriptive analysis through the preparation of sales budgets, production, raw materials, direct labor, factory overhead costs, administrative and general costs, cost of goods sold, and profit and loss budgets. The results of the study show that sales projections in 2026 are 17,280 kg with a sales value of Rp950,400,000, a cost of goods sold of Rp719,649,000 or Rp41,646 per kg, and a net profit of Rp225,951,000. In conclusion, preparing an operational budget can produce more structured financial planning, thereby helping MSMEs control costs, estimate profits, and increase the effectiveness of business decision-making
Preparation of Operational Budget for MSME Tempe Mendoan Ngapak Khas Banyumas Nessa Lestari; Divianto; Agung Anggoro Seto
Escalate : Economics and Business Journal Vol. 4 No. 02 (2026): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i02.636

Abstract

MSMEs have an important role in the Indonesian economy, but many business actors have not yet prepared a systematic operational budget so that financial planning and control have not run optimally. This study aims to compile and describe the operational budget of MSME Tempe Mendoan Ngapak Khas Banyumas. The study uses a quantitative descriptive approach. The research population is all operational data of MSME Tempe Mendoan Ngapak Khas Banyumas with a sample in the form of sales data for the period 2023 to 2025. Data were collected through observation, interviews, documentation, and literature studies, then analyzed using Microsoft Excel by preparing a budget for sales, production, raw materials, direct labor, factory overhead costs, operational costs, cost of goods sold, and profit and loss. The results of the study show that the 2026 sales target is 2,989 packs with a sales value of Rp53,802,000, cost of goods sold Rp46,429,175, and an estimated net profit of Rp4,972,825. The conclusion of the study shows that the preparation of an operational budget is able to produce more systematic financial planning so that it can be the basis for cost control, setting business targets, and making financial decisions at the Tempe Mendoan Ngapak Khas Banyumas MSME
Co-Authors Divianto Fatimah Lutfiyya Azzahra Nessa Lestari Yusnizal Firdaus