Jurnal Ilmu Ekonomi dan Bisnis
Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis

Strategi Pengendalian Biaya melalui Efisiensi Anggaran Pemasaran dan Administrasi pada UMKM

Intan Anastasya Nainggolan (Universitas Negeri Medan)
Gabriella Naomi Yaspis Siregar (Universitas Negeri Medan)



Article Info

Publish Date
22 Jun 2026

Abstract

This study aimed to analyze cost control strategies through the efficiency of marketing and administrative budgeting in Micro, Small, and Medium Enterprises (MSMEs). The main problem addressed was the ineffective budget management that led to cost inefficiencies and decreased business profitability. The research method used was a literature study by reviewing various relevant sources such as academic journals, books, and research reports related to MSME budgeting. The results showed that many MSMEs had not clearly separated marketing and administrative budgets, making it difficult to evaluate cost effectiveness. Several effective strategies identified included the utilization of information technology for marketing and administrative activities, improvement of financial literacy, implementation of flexible budgeting, digitalization of administrative systems, and better understanding of digital platform costs. In addition, regular operational audits played an important role in identifying inefficient expenditures. The study concluded that effective cost control could be achieved through the integration of proper budgeting planning, technology utilization, and continuous evaluation. By implementing these strategies, MSMEs were able to improve cost efficiency, maintain financial stability, and enhance competitiveness in an increasingly competitive market.

Copyrights © 2026






Journal Info

Abbrev

ijess

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Ekonomi dan Bisnis (JIEB) merupakan jurnal ilmiah yang diterbitkan oleh Lembaga Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI) berkerjasama dengan Sekolah Tinggi Ilmu Ekonomi Bangkinang. Jurnal ini mewadahi publikasi hasil penelitian, kajian konseptual, studi kasus, serta ...