Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vol 10 No 1 (2026): Edisi Januari - April 2026

MANAJEMEN KEUANGAN USAHA TEH DESA DALAM MENDUKUNG KEBERLANJUTAN USAHA

Rosmida Giawa (Unknown)
Enik Rahayu (Unknown)



Article Info

Publish Date
23 Mar 2026

Abstract

Village tea enterprises are micro-scale businesses based on local potential that play an important role in supporting rural economic development. However, the sustainability of village tea enterprises still faces various challenges, particularly in financial management aspects. This study aims to describe and analyze financial management practices of village tea enterprises and their role in supporting business sustainability in Pringapus District, Semarang Regency. This research employs a qualitative approach with a case study design. The research subjects consist of village tea business owners who are directly involved in managing business finances. Data were collected through in-depth interviews, direct observation, and documentation, and analyzed using an interactive analysis model involving data reduction, data display, and conclusion drawing. The findings reveal that financial management practices of village tea enterprises remain simple and informal, characterized by basic cash-in and cash-out records, inconsistent separation between personal and business finances, and the absence of systematic financial planning. These conditions limit the ability of business owners to control cash flow and objectively evaluate financial performance. Nevertheless, the study finds that financial management plays a strategic role in supporting business sustainability, particularly in maintaining financial stability and guiding business decision-making. This study concludes that strengthening simple and contextual financial management practices is essential to support the long-term sustainability of village tea enterprises.

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Journal Info

Abbrev

mea

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan ...