Escalate : Economics and Business Journal
Vol. 4 No. 02 (2026): Escalate: Economics and Business Journal

Implementation of Budget-Based Business Model Canvas Planning at Bakso Mas Kabul MSME

Hermalia Putri Juliana (Sriwijaya State Polytechnic)
Marieska Lupikawaty (Sriwijaya State Polytechnic)
Kiki Azakia (Sriwijaya State Polytechnic)



Article Info

Publish Date
10 Sep 2026

Abstract

This research is motivated by the limited implementation of master budgeting in MSMEs, resulting in financial planning and operational control not being implemented systematically to support business sustainability. This study aims to develop a master budget integrated with the Business Model Canvas (BMC) as a strategy to support the sustainability of the Bakso Mas Kabul MSME. The study used mixed methods with a Sequential Explanatory Design. The research population was all business management activities of the Bakso Mas Kabul MSME, while the sample included sales data, raw material costs, operational costs, and operating profits for the 2021–2025 period, with the business owner as the main informant. The research instruments were interview guidelines, observation sheets, and documentation. Data analysis was conducted through master budgeting, sales forecasting using the least squares method, and descriptive analysis using the BMC.The results of the study indicate a 2026 sales projection of Rp1,242,338,000, a net profit of Rp279,136,674, and a final cash balance of Rp206,079,156, reflecting a healthy financial condition. The study concluded that the integration of the master budget and BMC can improve the effectiveness of planning, cost control, decision-making, and strengthen the sustainability and governance of MSMEs

Copyrights © 2026






Journal Info

Abbrev

escalate

Publisher

Subject

Economics, Econometrics & Finance

Description

Escalate invites both empirical and theoretical articles that explore micro and macro phenomena. The journals publication scope encompasses a wide array of domains, including macro and micro economics, business strategy and policy, entrepreneurship, finance and accounting studies, human resource ...