Vol. 25 No. 7 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

EFEKTIVITAS PERENCANAAN KEUANGAN DALAM MENINGKATKAN PROFITABILITAS USAHA MIKRO SEKTOR MAKANAN DAN MINUMAN

Salsa Putri Nabila
Universitas Slamet Riyadi
Gesang Ridho Bawono
Universitas Slamet Riyadi
Naufal Islam Muammar Adinegara
Universitas Slamet Riyadi

Published 2026-06-30

Keywords

  • Financial Planning,
  • Profitability,
  • Micro Enterprises,
  • Food and Beverage

How to Cite

EFEKTIVITAS PERENCANAAN KEUANGAN DALAM MENINGKATKAN PROFITABILITAS USAHA MIKRO SEKTOR MAKANAN DAN MINUMAN. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(7). https://doi.org/10.2238/0njhx877

Abstract

Micro enterprises in the food and beverage sector play an important role in the economy, but still face various challenges in financial management that affect their profitability. The main problem commonly found is the lack of systematic financial planning, including budgeting, cash flow management, and proper financial recording. This study aims to analyze the effectiveness of financial planning in improving the profitability of micro enterprises in the food and beverage sector. The research uses a qualitative approach with a library research method by reviewing relevant literature on financial management and micro enterprises. The results indicate that effective financial planning can enhance profitability through better cost control, proper cash flow management, and more structured decision-making. In addition, financial planning contributes to business stability and improves competitiveness in a highly competitive market. In conclusion, financial planning is a key factor in supporting the success and sustainability of micro enterprises in the food and beverage sector.

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