The Budgeting Practice in East Java MSMEs

Sulastri, Dhika Putri, Miranti Puspaningtyas

2019

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the backbone for the economy of East Java. The MSME population in East Java is 9.59 million with a contribution to the East Java GRDP of 54.98 percent. The development of MSMEs is inseparable from budgeting system. Budgeting is a planning and profit control tool for MSMEs. A good budgeting system can make the business have long-term sustainability. This research discusses the budgeting practice carried out by MSMEs in East Java. This is qualitative research with a case study approach that used interview, observation and documentation study. The results show that the implementation of bud geting in MSMEs in East Java carried out with the traditional system. The budgeting only used to record cash flow. Based on the result, it can be concluded that MSMEs have not fully maximized the budgeting function as a tool for planning and profit control.

Paper Citation

in Harvard Style

Sulastri., Putri D. and Puspaningtyas M. (2019). The Budgeting Practice in East Java MSMEs. In Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA, ISBN 978-989-758-582-1, pages 148-152. DOI: 10.5220/0009839600002900

in Bibtex Style

@conference{miicema19,
author={Sulastri and Dhika Putri and Miranti Puspaningtyas},
title={The Budgeting Practice in East Java MSMEs},
booktitle={Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,},
year={2019},
pages={148-152},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009839600002900},
isbn={978-989-758-582-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,
TI - The Budgeting Practice in East Java MSMEs
SN - 978-989-758-582-1
AU - Sulastri.
AU - Putri D.
AU - Puspaningtyas M.
PY - 2019
SP - 148
EP - 152
DO - 10.5220/0009839600002900