Jurnal Ilmiah Ekonomi dan Manajemen
Vol. 4 No. 1 (2026): Januari

ANALISIS PERENCANAAN DAN PENGENDALIAN ANGGARAN PADA USAHA MIKRO MINUMAN KOPI: STUDI KASUS KOPI JAJJAN

Nur Eliza Siregar (Unknown)
Meyla Dwi Bastina (Unknown)
Azzahra Dinda Aulia (Unknown)
Dini Vientiany (Unknown)



Article Info

Publish Date
15 Jan 2026

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

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Journal Info

Abbrev

jiem

Publisher

Subject

Other

Description

JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada ...