Analisis Pengelolaan Keuangan pada Usaha Mikro, Kecil dan Menengah (UMKM) Unggul di Kota Malang

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are recognized as having a strategic role in Indonesia's economic growth.However, many MSMEs still lack an understanding of the importance of financial management to improve business performance. Good financial management is needed so that the income earned can be managed optimally and sustainably. This study was conducted with theaim of analyzing financial management in 5 Superior MSMEs in Malang City to determine the extent to which effective financial management has been implemented in their business operations. The research method used is a qualitative approach with a descriptive design. Data were collected through observation, interviews, and documentation of 5 Superior MSMEs that had been selected as samples. Furthermore, data analysis was carried out by sorting information that was in accordance with the focus of the research, then presented in the form of a narrative or chart to identify patterns and relationships between variables. Furthermore, data interpretation was carried out in order to compile conclusions that could answer the formulation of the research problem. With this method, the study is expected to provide a comprehensive picture of financial management practices in 5 Superior MSMEs in Malang City. The results of the study concluded that 5 Superior MSMEs have implemented financial management well, although it is not yet perfect and needs to be optimized again in each financial management indicator. In the future, MSMEs in Malang City are advised to implement a more systematic and digitalfinancial recording and reporting system, utilize cloud-based accounting technology, and increase HR capacity through training andmentoring from related institutions. With these steps, it is hoped that MSMEs in Malang City will be more stable, develop, and have stronger competitiveness in the national and international markets.