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All Journal Hasanuddin Economics and Business Review Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Humanities and Social Studies Jurnal Ilmiah Akuntansi Manajemen International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management - Small and Medium Enterprises (SME's) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bisnis Mahasiswa Formosa Journal of Multidisciplinary Research (FJMR) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Comprehensive Science Journal of Accounting and Finance Management (JAFM) Contemporary Journal on Business and Accounting SWARNA Asian Journal of Applied Business and Management (AJABM) Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) IIJSE Social Sciences Insights Journal Jurnal Ilmiah Akuntansi dan Keuangan JAS (Jurnal Akuntansi Syariah) Atestasi : Jurnal Ilmiah Akuntansi
Usman, Asri
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Strategic Planning with Comprehensive Budgeting to Optimize Management Control in the MSME Sector Post-Pandemic: A Literature Review Mediaty, Mediaty; Usman, Asri; Paembonan, Aunneke Julisda; Ilham, Zuhalwah Yuliah; Namra, Namra
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2. (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2..12961

Abstract

This study aims to analyze the application of strategic planning with a comprehensive budgeting approach in optimizing management control in Micro, Small, and Medium Enterprises (MSMEs) during the post-pandemic recovery period. By synthesizing various recent studies, this study identifies the main factors that influence the effectiveness of integrated budgeting as well as the challenges faced by MSMEs in aligning strategies and control mechanisms. This study uses the Systematic Literature Review (SLR) method with data sources obtained through Publish or Perish, Science Direct, IEEE, Scopus, Taylor and Francis, Google Scholar, and ProQuest, resulting in 40 reputable journals published in 2021–2025 that are relevant to the research topic. The findings show that strategic planning and comprehensive budgeting play an important role in improving decision-making, accountability, and the managerial performance of MSMEs. However, its success is greatly influenced by leadership commitment, managerial competence, digital readiness, and government policy support. The main challenges faced by MSMEs include financial constraints, low managerial literacy, and inadequate technological infrastructure, which hinder the integration of planning, budgeting, and control. This study implies the need for government support through policies and programs to increase the capacity of MSMEs to strengthen strategic financial management. For MSME actors, the integration of strategic planning and comprehensive budgeting can be a means to achieve efficiency, resilience, and sustainable business growth in the post-pandemic era. This study offers a new perspective on the relationship between strategic planning, comprehensive budgeting, and management control in the MSME sector, highlighting their synergy as drivers of organizational recovery and sustainability.
Co-Authors Abbas, Aulia Thalita Sada Abdul Hamid Habbe, Abdul Hamid Adys, Himaya Alimunddin, Alimunddin Amalia, Lestari Rezki Nurul ARIFUDDIN Arman, Rifqah Zakiyah Ashar, Muhammad Ernawaty Usman Evrilyan, Dwi Fachry Abda El Rahman Fadila, Nuriya Farafika, Nur Fathiha, Ananda Ulvira Fathirah, Dian Febuh, Alimuddin Femmy, Irensa Fitriani Fitriani Haliah, Haliah Hanif AR, Muh Amir Ilham Ilham Ilham, Zuhalwah Yuliah Indrawaty, Runy Rusdyantinah Insirat, Mutahira Nur Irianto, Laode Wijaya Bagus Izzah, Sri Nurul Khaerany, Rizky Khaerul, Muhammad Andika Kusniawati, Kusniawati Latjompo, Sri Mulyani Makkasau, Muhammad Bachtiar Makkasau Masnia Masnia, Masnia Mediaty Middin, Muslianti Mudasir, Allfina Muhdsan, Mudhi'ah Mustari, Bakhtiar Nadhifa, Nisrinatul Nadila, Nadila Namra, Namra Nurazisah, Andi Fadhilah Nurfadilah, Ayu Nurul Amalia, Lestari Rezki Paembonan, Aunneke Julisda Panggeso, Anastasia Gloria Pangraran, Fisca Mawa' Parindingan, Frivaldo Yesbarianus Pitria, Ni Gusti Ayu Prabowo, Odi Pratiwi, Dwi Dian Rasak, Abdul Rasyid, Syarifuddin Ratna Ayu Damayanti Ratte, Rosalena Belo Razak, Linda A Rusli, Urisnawati Safitri, Ela Sandy, Khairum Nadila Shavira Zalshabila Sobarsyah, Muh Sofyan, Diva Rayhanun Raya Sugianto Sugianto Sugianto Sugianto Sulkarnaen, Fauziah Syahfir, Hasri Ainun Tandilino, Charles Wijayanti, Winola Yanti, Olyvia Melky Yusuf, Muh. Silmi Kaffah