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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
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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
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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
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