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All Journal Jurnal Ilmiah Ekonomi dan Manajemen
Meyla Dwi Bastina
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ANALISIS PERENCANAAN DAN PENGENDALIAN ANGGARAN PADA USAHA MIKRO MINUMAN KOPI: STUDI KASUS KOPI JAJJAN Nur Eliza Siregar; Meyla Dwi Bastina; Azzahra Dinda Aulia; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8465

Abstract

This study aims to analyze the preparation of a sales budget as a financial planning and control tool in the Kopi Jajjan business. The sales budget plays an important role in helping business owners determine sales targets, estimate revenue, and support managerial decision-making. This research uses a descriptive quantitative approach with a case study of Kopi Jajjan. The data consist of sales data, demand projections, and revenue estimates prepared on a monthly and quarterly basis. The results show that a systematic sales budget provides a more structured financial overview, improves business planning efficiency, and helps anticipate market uncertainty risks. Through the implementation of a sales budget, Kopi Jajjan is able to plan business strategies more effectively and sustainably. This study is expected to serve as a reference for MSMEs in preparing sales budgets as a foundation for business financial management
Co-Authors Azzahra Dinda Aulia Dini Vientiany Nur Eliza Siregar