ANALISIS PERENCANAAN DAN PENGENDALIAN ANGGARAN PADA USAHA MIKRO MINUMAN KOPI: STUDI KASUS KOPI JAJJAN

Authors

  • Nur Eliza Siregar Universitas Islam Negeri Sumatera Utara
  • Meyla Dwi Bastina Universitas Islam Negeri Sumatera Utara
  • Azzahra Dinda Aulia Universitas Islam Negeri Sumatera Utara
  • Dini Vientiany Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.61722/jiem.v4i1.8465

Keywords:

Sales Budget, Financial Planning, Msmes, Coffee Business

Abstract

This study aims to analyze the preparation of a sales budget as a financial planning and control tool in the Kopi Jajjan business. The sales budget plays an important role in helping business owners determine sales targets, estimate revenue, and support managerial decision-making. This research uses a descriptive quantitative approach with a case study of Kopi Jajjan. The data consist of sales data, demand projections, and revenue estimates prepared on a monthly and quarterly basis. The results show that a systematic sales budget provides a more structured financial overview, improves business planning efficiency, and helps anticipate market uncertainty risks. Through the implementation of a sales budget, Kopi Jajjan is able to plan business strategies more effectively and sustainably. This study is expected to serve as a reference for MSMEs in preparing sales budgets as a foundation for business financial management

References

Charles T. Horngren, S. M. (2015). Cost Accounting: A Managerial Emphasis (15th Edition). Boston: Pearson Education. (15 Edition). Boston: Pearson Education.

Dewi., C. H. (2019). Candra Hadi Wijaya dan Ni Luh Putu Riska Dewi. (2019 Peran Anggaran Penjualan Dalam Meningkatkan Kinerja Keuangan Usaha Mikro. . Jurnal Akuntansi dan Bisnis Indonesia., 17(2), 85-95.

Februari, B. (2024a). Etika Bisnis Islam. Jurnal Rumpun Manajemen Dan Ekonomi, 2(1), 392–402. https://doi.org/10.61722/jrme.v2i1.3834

Februari, B. (2024b). Pengaruh Pelatihan Soft Skill, Pelatihan Hard Skill, dan Tingkat Pendidikan terhadap Kualitas Sumber Daya Manusia di UMKM TOMIMASE UIN Sumatera Utara. Jurnal Ilmiah Ekonomi Dan Manajemen, 2(6). https://doi.org/10.61722/jiem.v2i6.1706

Februari, B., Maulana, G. S., & Harianto, B. (2024). Pemikiran Imam Al-Ghazali Mengenai Perolehan Keuntungan dalam Kegiatan Jual Beli. Journal Sains Student Research, 2(1), 310–322. https://ejurnal.kampusakademik.co.id/index.php/jssr/article/download/552/513

Heri Permana dan Maya Yulianti. (2022). Implementasi Anggaran Produksi Dan Bahan Baku Dalam Menunjang Produktivitas Pada Industri Rumah Tangga. . Jurnal Riset Akuntansi dan Keuangan, 21(3), , 141–152.

McLaney., P. A. (2019). Accounting and Finance for Non-Specialists (11th Edition). . Harlow: Pearson Education Limited.

Mulyadi. (2016). Akuntansi Biaya (Edisi Revisi). k. Jakarta: Salemba Empat.

Nurhayati, D. R. (2021). Pengaruh Perencanaan Anggaran Terhadap Efisiensi Biaya Pada UMKM Skala Mikro. Jurnal Akuntansi Multiparadigma, , 12(1), , 23–34.

Platt., R. W. (2016). Managerial Accounting: Creating Value in a Dynamic Business Environment (11th Edition). . New York: McGraw-Hill Education.

Prasetyo., A. S. (2020). Analisis Break Even Point (BEP) Dalam Perencanaan Keuangan Pada UKM: Studi Kasus Usaha Makanan Dan Minuman. . Jurnal Manajemen dan Kewirausahaan., 8(1), 44-55.

Purba., S. S. (2018). Penyusunan Anggaran Kas Sebagai Upaya Meningkatkan Likuiditas Pada Usaha Kecil Menengah. Jurnal Ekonomi dan Bisnis, 10(4), 219–230.

Ray H. Garrison, E. W. (2018). Managerial Accounting (16th Edition). New York: McGraw-Hill Education.

Downloads

Published

2026-01-15

Issue

Vol. 4 No. 1 (2026): Januari

Section

Articles

License

Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.