Studi Kasus Pengelolaan Keuangan UMKM Komoditas Rumput Laut
DOI:
https://doi.org/10.51158/vbhz6v54Keywords:
Manajemen Keuangan, UMKM, Pengelolaan Modal Kerja, Rumut LautAbstract
Effective financial management is a key factor in the success of Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze financial resource management in seaweed-based MSMEs. The research used a qualitative approach through in-depth interviews, observation, and document analysis. The results indicate that manual record-keeping remains a major challenge, hindering the efficiency and accuracy of financial management. Recommendations are provided for the integration of digital record-keeping applications to improve transparency and data-driven decision-making. This research is expected to contribute to the development of MSME financial management practices to achieve business sustainability and competitiveness.
References
Agyei-Mensah, B. K. (2012). Financial Management Practices of Small Firms in Ghana: An Empirical Study. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1597243
Alam, M. K. (2021). A systematic qualitative case study: questions, data collection, NVivo analysis and saturation. Qualitative Research in Organizations and Management: An International Journal, 16(1). https://doi.org/10.1108/QROM-09-2019-1825
Aljamaan, B. E. (2018). CAPITAL STRUCTURE: DEFINITIONS, DETERMINANTS, THEORIES AND LINK WITH PERFORMANCE LITERATURE REVIEW Bader Eid Aljamaan Teaching Assistant of Finance and Business, Almajmaah University, Saudi Arabia. European Journal of Accounting Auditing and Finance Research, 6(2), 49–72.
Banerjee, P., & Deb, S. G. (2023). Capital investment , working capital management , and firm performance : Role of managerial ability in US logistics industry. Transportation Research Part E, 176(January 2022), 103224. https://doi.org/10.1016/j.tre.2023.103224
Bhama, V., Jain, P. K., & Yadav, S. S. (2016). Testing the pecking order theory of deficit and surplus firms: Indian evidence. International Journal of Managerial Finance, 12(3), 335–350. https://doi.org/10.1108/IJMF-06-2014-0095
Jindrichovska, I. (2014). Financial management in SMEs. European Research Studies Journal, 16(4). https://doi.org/10.35808/ersj/405
Khan, E. A., & Quaddus, M. (2020). Financial bootstrapping of informal micro-entrepreneurs in the financial environment: A moderated mediation analysis. International Journal of Sociology and Social Policy, 40(11–12), 1533–1550. https://doi.org/10.1108/IJSSP-07-2019-0138
Lisnawati. (2023). Tantangan UMKM Di Tahun 2024. Isu Sepekan Bidang Ekkuinbang, Komisi VI DPR RI, 1–2. https://berkas.dpr.go.id/pusaka/files/isu_sepekan/Isu Sepekan---V-PUSLIT-November-2023-246.pdf
Mang’ana, K. M., Hokororo, S. J., & Ndyetabula, D. W. (2024). An Investigation of the Extent of Implementation of the Financial Management Practices of Agri-SMEs in developing countries: Evidence from Tanzania. Sustainable Technology and Entrepreneurship, 3(1). https://doi.org/10.1016/j.stae.2023.100049
Park, K., & Jang, S. C. (Shawn). (2013). Capital structure, free cash flow, diversification and firm performance: A holistic analysis. International Journal of Hospitality Management, 33(1), 51–63. https://doi.org/10.1016/j.ijhm.2013.01.007
Ramirez, H., & Lim, T. S. (2025). The usage of financial services among Malaysian SMEs: an exploratory study. Social Sciences & Humanities Open, 12, 101723. https://doi.org/10.1016/J.SSAHO.2025.101723
Salikin, N., Wahab, N. A., & Muhammad, I. (2014). Strengths and Weaknesses among Malaysian SMEs: Financial Management Perspectives. Procedia - Social and Behavioral Sciences, 129. https://doi.org/10.1016/j.sbspro.2014.03.685
Sienatra, K. B., & Kumalasari, R. D. (2025). Utilization of Financial Re-engineering for the Development of MSMEs in Malang Regency. 4(2), 97–102.
Sienatra, K. B., Murniati, & Kumalasari, R. D. (2024). Pendampingan Pembuatan Laporan Keuangan Berbasis Excel Pada UMKM Kecamatan Pakis Malang. Madaniya, 5(3), 885. https://madaniya.biz.id/journals/contents/article/view/851
Sienatra, K. B., & Nainggolan, R. (2018). PENGARUH WORKING CAPITAL MANAGEMENT TERHADAP PROFITABILITAS PADA UMKM DI KOTA SURABAYA. PARSIMONIA, 4(3).
Sugiyono. (2015). Sugiyono, Metode Penelitian dan Pengembangan Pendekatan Kualitatif, Kuantitatif, dan R&D. In Metode Penelitian dan Pengembangan Pendekatan Kualitatif, Kuantitatif, dan R&D.