<![CDATA[Abstract This study aims to analyze the existence of planned budgeting, budget management practices, and business owners' perceptions of budgeting at Tape Mayangsari, a small agro-industrial enterprise in Jember, Indonesia. Previous studies have predominantly focused on the relationship between financial management variables using quantitative approaches, while limited attention has been given to how budgeting is practically constructed and interpreted by small business owners in their daily activities. This study offers a contextual understanding by positioning budgeting as an adaptive managerial practice shaped by experience, perception, and business sustainability considerations. The findings reveal that budgeting remains informal, with no formal budget documents, no separation between business and personal finances, and financial decisions primarily based on experience and operational needs. This research employed a qualitative approach with a descriptive case study design. The study was conducted at Tape Mayangsari, involving two key informants, namely the business owner and co-owner. Data were collected through semi-structured interviews, direct observations, and document analysis. The data were analyzed through data reduction, organization, and interpretative analysis to identify recurring patterns related to budgeting practices and financial decision-making. The results indicate that budget management is predominantly oriented toward maintaining business continuity rather than implementing formal financial management principles. Business owners perceive budgeting as complex and less suitable for small enterprises; however, they demonstrate increasing awareness of the importance of budgeting for financial stability and long-term business sustainability. These findings highlight the need for simple, flexible, and context-based budgeting models tailored to the characteristics of small agro-industrial enterprises. Keywords : planned budgeting; budget management; business perception; financial management]]>
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