ANALYSIS OF SALES BUDGET PREPARATION AS A BASIS FOR SALES PLANNING AT UMKM SEKIAN KOPI GARUT
Abstract
This study aims to analyze the preparation of a sales budget at Sekian Kopi Garut MSME as a basis for sales planning. The research employed a qualitative method with a descriptive approach. Data were collected through observation, documentation, and literature review of the business profile, sales data, and documents related to sales budget preparation. Data analysis was conducted by describing the sales budget preparation process and the application of the Time Series Moment method to forecast sales for the subsequent period. The results indicate that sales budget preparation plays an important role in determining sales targets, supporting the development of marketing strategies, and serving as a basis for business decision-making. In addition, the sales forecasting results can be used as a reference in preparing the sales budget, enabling sales planning to be carried out in a more directed and effective manner.
References
Heizer, J., Render, B., & Munson, C. (2017). Operations Management: Sustainability and Supply Chain Management. Pearson.
Munandar, M. (2012). Budgeting: Perencanaan Kerja, Pengkoordinasian Kerja, Pengawasan Kerja. Yogyakarta: BPFE-Yogyakarta.
Nafarin, M. (2017). Penganggaran Perusahaan Edisi 3. Jakarta: Salemba Empat.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sujarweni, V. W. (2019). Metodologi Penelitian Bisnis dan Ekonomi. Yogyakarta: Pustaka Baru Press.
Tambunan, T. T. H. (2021). UMKM di Indonesia: Perkembangan, Kendala, dan Tantangan. Jakarta: Prenadamedia Group.
B. Artikel/Jurnal
Al Aziz, A., Nasution, O. R. K., & Purba, P. M. (2024). Sistem Informasi Stok dan Penjualan Kopi Gayo pada Toko Success Coffee Gayo Menggunakan Metode Forecasting. Journal of Computers and Digital Business, 3(2), 59–68. https://doi.org/10.56427/jcbd.v3i2.397
Muhammad, R., Hermana, D., & Kurnaeli. (2020). Analisis Strategi Pemasaran Kopi Lokal pada Warunk Garoet. Journal of Knowledge Management, 14(1). https://doi.org/10.52434/jkm.v14i1.1643
Mulyana, A. A. P., Wagiono, & Fikri, M. R. A. (2024). Strategi Pemasaran Kopi (Coffea sp.) pada Mahkota Java Coffee di Kecamatan Bayongbong Kabupaten Garut. Jurnal AGROHITA: Jurnal Agroteknologi Fakultas Pertanian Universitas Muhammadiyah Tapanuli Selatan, 9(1).
Zacky, R. N., Wahyudin, & Dhuha, S. (2023). Teknik Proyeksi Bisnis Forecasting Penjualan Menggunakan Metode Rata-Rata Trend di Storing Coffee Karawang. Jurnal Serambi Engineering, 8(2), 5896–5902. https://doi.org/10.32672/jse.v8i2.5968
Copyright (c) 2026 PRISMAKOM
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The submitted paper is assumed not to contain proprietary materials that are not protected by patent rights or patent applications
