Preparation of Operational Budget for MSME Tempe Mendoan Ngapak Khas Banyumas
DOI:
https://doi.org/10.61536/escalate.v4i02.636Keywords:
Budgeting, Financial Planning, Micro Small and Medium Enterprises, Operational Budget, Profit PlanningAbstract
MSMEs have an important role in the Indonesian economy, but many business actors have not yet prepared a systematic operational budget so that financial planning and control have not run optimally. This study aims to compile and describe the operational budget of MSME Tempe Mendoan Ngapak Khas Banyumas. The study uses a quantitative descriptive approach. The research population is all operational data of MSME Tempe Mendoan Ngapak Khas Banyumas with a sample in the form of sales data for the period 2023 to 2025. Data were collected through observation, interviews, documentation, and literature studies, then analyzed using Microsoft Excel by preparing a budget for sales, production, raw materials, direct labor, factory overhead costs, operational costs, cost of goods sold, and profit and loss. The results of the study show that the 2026 sales target is 2,989 packs with a sales value of Rp53,802,000, cost of goods sold Rp46,429,175, and an estimated net profit of Rp4,972,825. The conclusion of the study shows that the preparation of an operational budget is able to produce more systematic financial planning so that it can be the basis for cost control, setting business targets, and making financial decisions at the Tempe Mendoan Ngapak Khas Banyumas MSME
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