Published: 2023-01-01
Analisis Penganggaran Modal pada Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Bandung Barat
DOI: 10.35870/emt.v7i1.829
Debbie Christine, Apriwandi, Andina Nur Fathonah, Erly Sherlita, Aida Wijaya, Eriana Kartadjumena
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Debbie Christine:
Universitas Widyatama
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Apriwandi:
Universitas Widyatama
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Andina Nur Fathonah:
Universitas Widyatama
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Erly Sherlita:
Universitas Widyatama
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Aida Wijaya:
Universitas Widyatama
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Eriana Kartadjumena:
Universitas Widyatama
Abstract
This study aims to analyze the practice of capital budgeting in Micro, Small and Medium Enterprises (MSMEs) in West Bandung Regency. This research was conducted because in carrying out their activities, MSME actors often experience limited capital. Therefore, it is necessary to make the right project decision. Capital budgeting is seen as an important thing done by business actors in making project decisions. This study adopts an exploratory and qualitative approach in measuring capital budgeting practices in MSMEs. Data collection techniques used observation, interviews and documentation. The results show that the practice of capital budgeting decisions is not fully applicable to MSMEs. This can be seen from project activities, planning activities and methods of assessing capital budgeting for SMEs.
Keywords
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 7 No. 1 (2023)
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Section: Articles
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Published: 2023-01-01
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License: CC BY 4.0
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Copyright: © 2023 Authors
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DOI: 10.35870/emt.v7i1.829
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Debbie Christine, Universitas Widyatama
Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia
Apriwandi, Universitas Widyatama
Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia
Andina Nur Fathonah, Universitas Widyatama
Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia
Erly Sherlita, Universitas Widyatama
Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia
Aida Wijaya, Universitas Widyatama
Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia
Eriana Kartadjumena, Universitas Widyatama
Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia
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