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All Journal AKRUAL : Jurnal Akuntansi dan Keuangan`
Lia Nurjanah
Sekolah Tinggi Indonesia Mandiri
Economics, Econometrics & Finance

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ANALISIS PENYUSUNAN ANGGARAN PENJUALAN PADA UMKM KULINER SEBLAK RANCAEKEK Lia Nurjanah; Rachmat Agus Susanto
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2024): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v6i1.4157

Abstract

This research was conducted because there was no budget in the financial records of Seblak Rancaekek Culinary MSMEs, especially the sales budget where the sales budget is a budget that plans the company's sales for the coming period. The sales budget is used as a company tool in planning and controlling the company's sales activities in order to achieve the desired optimal profit. The sales budget can be used as a reference in efforts to increase subsequent sales. In making sales forecasts, researchers compared 3 forecasting methods, namely Semi Average, Trend Moment, and Least Square and calculated the Standard Forecasting Error (SKP) for each method to determine the most appropriate method.
Co-Authors Rachmat Agus Susanto