An Analysis of Financial Management in Micro Enterprises at Campus Canteens: A Case Study on Operational Cost Planning and Control at UIN Khas Jember

Muhammad Sodikin; Ahmad Vikri  Dzukkarnin

doi:10.62523/kalijaga.v2i2.44

Authors

Muhammad Sodikin UIN Kiai Haji Achmad Siddiq Jember
Ahmad Vikri Dzukkarnin UIN Kiai Haji Achmad Siddiq Jember

DOI:

https://doi.org/10.62523/kalijaga.v2i2.44

Keywords:

Financial Management, Micro Enterprises, Operational Costs, Planning and Control

Abstract

This article discusses financial management in micro enterprises operating as campus canteens, with a focus on planning and controlling operational costs. The study was conducted at UIN Kiai Haji Achmad Siddiq (KHAS) Jember using a descriptive qualitative approach and a case study method. The findings indicate that financial management is still carried out informally and lacks structured systems, with inconsistent financial records and planning based largely on intuition. Major operational costs include the purchase of basic ingredients, rent payments, and electricity usage, all of which are inefficiently managed due to the absence of inventory control and strategic procurement. Furthermore, product development and marketing strategies are still limited and not based on data or consumer research. This study concludes that improving financial literacy, implementing simple bookkeeping practices, developing products based on customer surveys, and utilizing social media for promotion are effective strategies for enhancing the efficiency and sustainability of micro businesses within campus environments. These findings are expected to serve as a reference for micro entrepreneurs and academic institutions in fostering more productive and sustainable entrepreneurial practices.

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