J
Jurnal Teknika dan Informatika Abnus Publisher

Financial Management of the Deppa Te'tekan MSME in Keppe,Enrekang Regency

2022-11-05
Published
83-97
Pages
OPEN
Access
AM
Aiynun Meylani
Management Study Program, Faculty of Economics and Business, Muhammadiyah University of Makassar
WR
Wa Ode Rayyani
Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar
Abstract

Purpose: This study aims to examine the financial management of the Deppa Te'tekan Micro, Small, And Medium Enterprise (MSME) in Keppe, Enrekang Regency, focusing on capital sources, cash flow, and the constraints faced by the business owner.

Methodology: The study uses a qualitative descriptive approach through interviews, observation, and documentation of the business owner's financial records, analyzed through data reduction, data display, and conclusion drawing.

Results: The MSME began operations with an initial capital of IDR3,500,000 sourced from family assistance, without any bank or cooperative financing. Within a single production period, estimated income reached IDR46,000,000 against total expenses of IDR36,072,000, yielding an estimated gross profit of IDR9,928,000. Cash flow recording remains simple and estimation-based, without a standardized separation of cost categories. Key constraints include uncertain daily income, minimal detailed production cost recording, and dependence on self-financed capital.

Conclusions: The business's continuity for over a decade has been sustained by market loyalty and business experience rather than by systematic financial governance.

Limitations: This study focuses on a single MSME with data drawn from only one production period, so its findings cannot be broadly generalized.

Contributions: This study enriches the literature on MSME financial management by providing empirical insight into a traditional culinary micro-enterprise, and offers a reference for business owners and local government in strengthening financial governance for similar traditional food enterprises.

Capital Sources Cash Flow Financial Constraints Financial Management Traditional Culinary MSME
How to Cite
Meylani, A., & Rayyani, W. O. . (2022). Financial Management of the Deppa Te’tekan MSME in Keppe,Enrekang Regency. Jurnal Teknika Dan Informatika, 2(2), 83-97. https://doi.org/10.52909/zga6wv93
Endnote/Zotero/Mendeley (RIS) BibTeX
References
  1. Adawia, P. R., Puspasari, A., Azizah, A., Asep, A., & Mustomi, D. (2021). The appropriate calculation cost of goods manufactured as pricing strategy for small sized enterprises (SMEs). Jurnal Perspektif, 19(1), 5. https://doi.org/10.31294/jp.v19i1.9840
  2. Andersen, S. C., & Nielsen, H. S. (2020). Learning from performance information. Journal of Public Administration Research and Theory, 30(3), 415-431. https://doi.org/10.1093/jopart/muz036
  3. Bhatti, M. K., Soomro, B. A., & Shah, N. (2021). Predictive power of training design on employee performance: An empirical approach. International Journal of Productivity and Performance Management, 71(3), 1050-1069. https://doi.org/10.1108/IJPPM-09-2020-0489
  4. Boselie, P., Van Harten, J., & Veld, M. (2021). From strategic human resource management to value creation in the public sector. International Journal of Human Resource Management, 32(16), 3511-3535. https://doi.org/10.1080/09585192.2021.1943564
  5. Dahrani, D., Saragih, F., & Ritonga, P. (2022). Model pengelolaan keuangan berbasis literasi keuangan dan inklusi keuangan: Studi pada UMKM di Kota Binjai. Owner, 6(2), 1509-1518. https://doi.org/10.33395/owner.v6i2.778
  6. Djakasaputra, A., Wijaya, O. Y. A., Utama, A. S., Yohana, C., Romadhoni, B., & Fahlevi, M. (2021). Empirical study of Indonesian SMEs sales performance in digital era: The role of quality service and digital marketing. International Journal of Data and Network Science, 5(3), 303-310. https://doi.org/10.5267/j.ijdns.2021.6.003
  7. Ginanjar, A., & Kassim, S. (2020). Can Islamic microfinance alleviate poverty in Indonesia? An investigation from the perspective of microfinance institutions. Journal of Islamic Monetary Economics and Finance, 6(1), 77-94. https://doi.org/10.21098/jimf.v6i1.1203
  8. Grohmann, A., Klühs, T., & Menkhoff, L. (2018). Does financial literacy improve financial inclusion? Cross country evidence. World Development, 111, 84-96. https://doi.org/10.1016/j.worlddev.2018.06.020
  9. Hamdana, H., Pratikto, H., & Sopiah, S. (2021). A conceptual framework of entrepreneurial orientation, financial literacy, and MSMEs performance: The role of access to finance. Devotion: Journal of Community Service, 3(2), 67-82. https://doi.org/10.36418/dev.v3i2.96
  10. Handayani, S., & Hidayah, N. (2020). Analisis pengelolaan keuangan usaha mikro kecil dan menengah (UMKM) rumah makan di Kota Pekanbaru. Sneba, 3, 79-88.
  11. Hassan, M. K., Alshater, M. M., Hasan, R., & Bhuiyan, A. B. (2021). Islamic microfinance: A bibliometric review. Global Finance Journal, 49, 100651. https://doi.org/10.1016/j.gfj.2021.100651
  12. Hertadiani, A. R., & Lestari, D. (2021). Pengaruh inklusi keuangan dan literasi keuangan terhadap kinerja UMKM sektor kuliner. Jurnal Manajemen dan Kewirausahaan, 9(2), 145-156.
  13. Hidayat, R., & Nugroho, A. (2020). Perhitungan harga pokok produksi sebagai dasar penetapan harga jual pada UMKM. Jurnal Akuntansi dan Keuangan, 8(2), 112-121.
  14. Kaban, R. F., & Safitry, M. (2020). Does financial literacy effect to performance and sustainability of culinary MSMEs in greater Jakarta? Ekonomi Bisnis, 25(1), 1-13. https://doi.org/10.17977/um042v25i1p1-13
  15. Maharani, D. S., & Rita, M. R. (2018). Literasi keuangan dan pertumbuhan UMKM: Peran mediasi manajemen kas. Jurnal Ekonomi dan Bisnis, 19(1), 11-20.
  16. Manehat, B. Y., & Sada, F. O. (2022). Meninjau penerapan SAK EMKM pada UMKM di Indonesia. Jurnal Riset Mahasiswa Akuntansi (JRMA), 10(1). https://doi.org/10.21067/jrma.v10i1.6634
  17. Mokodompit, L., Rahmawati, E., & Abdullah, A. (2019). Pengaruh sistem informasi akuntansi terhadap efektivitas dan efisiensi kinerja UMKM. Jurnal Ekonomi dan Bisnis Islam, 5(2), 55-70. https://doi.org/10.30984/jebi.v5i2.1123
  18. Muslichah, Sunarto, Kusnanto, A. A., Indrawati, S., & Hariyanto. (2020). The adoption of financial accounting standards for small medium enterprises by Muslim entrepreneurs. Journal of Accounting, Business and Management (JABM), 27(1), 1-15. https://doi.org/10.31966/jabminternational.v27i1.563
  19. Nursini, N. (2020). Micro, small, and medium enterprises (MSMEs) and poverty reduction: Empirical evidence from Indonesia. Development Studies Research, 7(1), 153-166. https://doi.org/10.1080/21665095.2020.1823238
  20. Nurul Izzati, A. S., Nuddin, A., & Arman, A. (2021). Analisis pengembangan usaha kue khas Te'Tekan di Kabupaten Enrekang. Jurnal Ilmiah Ecosystem, 21(1), 59-71. https://doi.org/10.35965/eco.v21i1.697
  21. Paramita, R., & Zulfa, N. (2018). Peran LKMS terhadap pemenuhan permodalan UMKM. Jurnal Ekonomi Syariah, 4(1), 72-82.
  22. Purnama, D., Muchlis, S., & Wawo, A. (2019). Cost of goods manufactured in determining selling price using the cost plus pricing method with a full costing approach. JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 10(1), 119-132. https://doi.org/10.33558/jrak.v10i1.1647
  23. Ritchi, H., Azis, Y., Adrianto, Z., Setiono, K., & Sanjaya, S. (2020). In-app controls for small business accounting information system: A study of domain understanding. Journal of Small Business and Enterprise Development, 27(1), 31-51. https://doi.org/10.1108/JSBED-12-2018-0372
  24. Ruscitasari, Z., Nurcahyanti, F. W., & Nasrulloh, R. S. (2022). Analisis praktik manajemen keuangan UMKM di Kabupaten Bantul. Nusantara: Jurnal Ilmu Pengetahuan Sosial, 9(4), 1375-1382.
  25. Satria, H., & Hendyka, J. (2020). SAK EMKM: Penyusunan laporan keuangan usaha mikro, kecil dan menengah. Jurnal Profita: Akuntansi dan Bisnis, 1(2), 67-77. https://doi.org/10.47896/AB.V1I2.293
  26. Septiani, R. N., & Wuryani, E. (2020). Pengaruh literasi keuangan dan inklusi keuangan terhadap kinerja UMKM di Sidoarjo. Jurnal Ilmu Manajemen, 8(1), 137-144.
  27. Surya, B., Hernita, H., Salim, A., Suriani, S., Perwira, I., Yulia, Y., Ruslan, M., & Yunus, K. (2022). Travel-business stagnation and SME business turbulence in the tourism sector in the era of the COVID-19 pandemic. Sustainability, 14(4), 2380. https://doi.org/10.3390/su14042380
  28. Surya, B., Menne, F., Sabhan, H., Suriani, S., Abubakar, H., & Idris, M. (2021). Economic growth, increasing productivity of SMEs, and open innovation. Journal of Open Innovation: Technology, Market, and Complexity, 7(1), 20. https://doi.org/10.3390/joitmc7010020
  29. Wibowo, A., & Kurniawati, E. P. (2016). Pengaruh penggunaan informasi akuntansi terhadap keberhasilan usaha kecil menengah (Studi pada sentra konveksi di Kecamatan Tingkir Kota Salatiga). Jurnal Ekonomi dan Bisnis, 18(2), 107-118. https://doi.org/10.24914/jeb.v18i2.269
  30. Yusfiarto, R., Pambekti, G. T., Setiawan, A., Khoirunnisa, A. N., & Nugraha, S. S. (2022). Does Islamic social capital enhance SMEs sustainable performance? Journal of Islamic Monetary Economics and Finance, 8(1), 113-132. https://doi.org/10.21098/jimf.v8i1.1398
License
Creative Commons License

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

How to Cite

Meylani, A., & Rayyani, W. O. . (2022). Financial Management of the Deppa Te’tekan MSME in Keppe,Enrekang Regency. Jurnal Teknika Dan Informatika, 2(2), 83-97. https://doi.org/10.52909/zga6wv93
Downloads
View PDF PDF · Open Access
Statistics
Issue
Vol. 2 No. 2 (2022): November
Articles

Similar Articles

1-10 of 25

You may also start an advanced similarity search for this article.