Peningkatan Pengelolaan Keuangan melalui Penyusunan Anggaran Kas pada UMKM Tas di Kelurahan Cipamokalan, Kota Bandung
DOI:
https://doi.org/10.62951/masyarakatmandiri.v3i1.2871Keywords:
SME, cash budget, cash planningAbstract
Small and medium-sized enterprises (SMEs) producing bags play an important role in the regional economy, but still face problems in financial management, particularly cash flow planning. The main problem faced by SME partners producing bags in Cipamokolan Village, Rancasari District, Bandung City, is the lack of comprehensive cash flow planning, which has the potential to cause liquidity problems. This community service activity aims to improve the understanding and skills of bag SME in preparing a simple cash budget and encouraging its sustainable implementation. The methods used include training and mentoring with stages of problem identification, material delivery, cash budget preparation practice, and evaluation. The results of the activity show an increase in partners' understanding of cash planning, their ability to prepare a simple cash budget, and their commitment to implementing a cash budget in their daily business financial management. This activity is expected to improve cash flow control and support the sustainability of bag SME businesses
References
Adriani, Azzahara, & Napitupulu. (2025). Peran anggaran kas dalam menjaga likuiditas perusahaan jangka pendek. Jurnal Akademik Ekonomi Dan Manajemen, 2(4), 599–612. https://ejurnal.kampusakademik.co.id/index.php/jaem/article/view/7822
Agusti, N., Badrudin, R., & Reswita, R. (2025). Mengelola arus kas untuk ketahanan usaha: Penguatan literasi keuangan bagi UMKM. Manhaj: Jurnal Penelitian Dan Pengabdian Masyarakat. https://ejournal.uinfasbengkulu.ac.id/index.php/manhaj/article/view/9290
Amaliyah, F., Yasmin, A., & Hetika. (2024). Analisis pengelolaan kas pada UMKM. Owner: Riset Dan Jurnal Akuntansi, 8(4), 4602–4610. https://doi.org/10.33395/owner.v8i4.2454
Bahri, B., Omsa, S., & Sabang, M. I. (2018). Desain sistem penganggaran operasional UKM. Seminar Nasional Hasil Penelitian Dan Pengabdian Kepada Masyarakat.
Brigham, E. F., & Houston, J. F. (2022). Fundamentals of Financial Management (15th ed.). Cengage Learning.
Ikhtiari, K., Nurfadila, N., Muslim, M., Sutisna, E., & Ameliana, Y. (2023). Microenterprise cash management training for mitigating financial distress. Advances in Community Services Research, 1(2), 64–77. https://doi.org/10.60079/acsr.v1i2.123
Mattoasi, M. (2023). Pembimbingan Manajemen Kas Bagi Usaha Kecil, Mikro dan Menengah. Mopolayio : Jurnal Pengabdian Ekonomi, 3(1), 58–64. https://doi.org/10.37479/mopolayio.v3i1.81
Matusin, A. R., Darasih, R., Sari, W., Nurhayati, Hartono, P. G., Trisanti, N., & Raudha, S. N. (2024). Perencanaan keuangan jangka pendek untuk menentukan kebutuhan kas pada UMKM. Dirkantara Indonesia, 2(2), 97–104. https://doi.org/10.55837/di.v2i2.69
Nurchayati, N. (2025). Analysis of the Impact of Cash Management on Liquidity in SMEs in Indonesia. Journal of Neonatal Surgery, 14(2), 106–109. https://doi.org/10.52783/jns.v14.1788
OECD. (2021). Financing SMEs and Entrepreneurs 2021: An OECD Scoreboard. OECD Publishing.
Supriyanto, D., Damanik, S. D., Prasetyo, G., Alie, M. S., & Oktaria, E. T. (2025). MSME financial management: Cash flow management strategies to enhance business sustainability. Jurnal Relevansi: Ekonomi, Manajemen Dan Bisnis, 9(1), 115–125. https://doi.org/10.61401/relevansi.v9i1.271
Tandean, V. A., Kusnadi, E., Anantadjaya, S. P., & Nawangwulan, I. M. (2024). Impact of Cash Flow Management on the Sustainability of Indonesian MSMEs. Community Development Journal: Jurnal Pengabdian Masyarakat, 5(4), 8237–8241. https://repository.ipmi.ac.id/2571/1/33286-Article Text-112284-1-10-20240830.pdf
Viroza, D., & Yasmin, P. (2025). Jurnal Akademik Ekonomi Dan Manajemen - 2025 - Optimalisasi Anggaran Kas dalam Meningkatkan Efisiensi Pengelolaan Keuangan. 2(1), 434–442.
Yashinta, D., & Sungkono. (2024). Analisis penerapan manajemen kas dalam pengelolaan keuangan UMKM. Jurnal Akuntansi Keuangan Dan Bisnis, 2(2), 178–183. https://jurnal.ittc.web.id/index.php/jakbs/article/view/1237
Yusbardini, Y. (2025). Manajemen Kas pada UMKM Vezara Collection PGC Cililitan Jakarta Timur. Jurnal Pengabdian Masyarakat Sultan Indonesia, 2(1), 60–70. https://doi.org/10.58291/abdisultan.v2i1.409
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal

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


