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Andrianto, Rival; Puspanantasari Putri, Erni

JURNAL ILMIAH TEKNIK INDUSTRI DAN INOVASI 2026 CV. ALIM'SPUBLISHING

Abstract. PT XYZ, a wooden furniture manufacturing company, served as the research site for this study which applied the Theory of Constraints (TOC) method to analyze production performance and identify bottlenecks. The company faces capacity imbalances between workstations, resulting in production targets that have not been achieved optimally. Data collection involved direct observation and interviews with related parties in the production area. The analysis was conducted by comparing the required capacity with the available capacity at each production workstation. The findings reveal that solid processing, machining, sanding, assembling, painting, and packing have sufficient available capacities to meet production requirements, thus categorized as non-bottleneck processes. In contrast, the panel processing station is identified as the main bottleneck due to its highest workload among all processes. By implementing the Theory of Constraints, the company can identify major constraints and establish improvement priorities to enhance production flow smoothness. It is expected that improvements in bottleneck processes will increase production efficiency, balance capacity among workstations, and support more optimal achievement of production targets. Keywords: bottleneck; capacity; manufacturing; production performance; theory of constraints   Abstrak. PT XYZ sebuah perusahaan manufaktur furnitur kayu, menjadi lokasi penelitian ini yang menggunakan metode Theory of Constraints (TOC) untuk menganalisis kinerja produksi dan mengidentifikasi bottleneck. Perusahaan menghadapi ketidakseimbangan kapasitas antar stasiun kerja yang menyebabkan target produksi belum terdengar secara optimal. Pengumpulan data meliputi observasi langsung dan wawancara dengan pihak terkait di area produksi. Analisis dilaksanakan dengan membandingkan kapasitas yang dibutuhkan terhadap kapasitas yang tersedia pada setiap stasiun kerja produksi. Hasil penelitian menunjukkan bahwa proses pembahanan solid, machining, sanding, assembling, painting, dan packing memiliki kapasitas yang tersedia yang masih mampu memenuhi kebutuhan produksi, sehingga termasuk kategori non-bottleneck. Sebaliknya, stasiun kerja pembahanan panel diidentifikasi sebagai bottleneck utama karena memiliki tingkat beban kerja tertinggi di antara seluruh proses. Dengan penerapan Theory of Constraints, perusahaan dapat mengidentifikasi kendala utama dan menentukan prioritas perbaikan untuk meningkatkan kelancaran aliran produksi. Diharapkan perbaikan pada proses bottleneck dapat meningkatkan efisiensi produksi, menyeimbangkan kapasitas antar stasiun kerja, serta mendukung pencapaian target output perusahaan secara lebih optimal. Kata kunci: bottleneck; kapasitas; kinerja produksi; manufaktur; theory of constraints

Excella Cleodora Lamahayu; Febrian Dwi Wijaya; Anna Triwijayati; Catharina Aprilia Hellyani

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This literature review synthesizes findings from fifteen peer‑reviewed studies published between 2020 and 2026 to examine the determinants of sustainable competitive advantage in the furniture industry. The analysis reveals that green innovation, environmental performance, and market orientation interact as core drivers of competitiveness, supported by theoretical perspectives including the Resource‑Based View, Natural Resource‑Based View, Institutional Theory, Circular Economy, and Strategic Management frameworks. The review highlights how internal capabilities, regulatory compliance, and responsiveness to consumer preferences collectively shape the ability of micro, small, and medium enterprises to adapt to sustainability demands in global markets. Evidence shows that eco‑innovation practices, waste recovery strategies, and clustering models enhance efficiency and legitimacy, while indicators of green growth and brand performance provide practical tools for evaluating sustainability outcomes. The synthesis underscores that competitive advantage in this sector is not determined by isolated variables but by systemic integration across resources, operations, and market dynamics. This study contributes theoretically by consolidating fragmented insights into a coherent conceptual model and practically by offering guidance for enterprises and policymakers to foster green transformation. The findings emphasize the urgency of aligning industrial practices with ecological integrity and suggest that future research should examine cross‑country variations, longitudinal impacts, and the integration of digital technologies with sustainability strategies to strengthen the resilience of furniture enterprises in the global economy.

Maria Silvana Mariabel Carcia; Yoaclinus De Royan Gilo Ipir; Pancrasius Carleandro Lera

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to analyze the strategic relationship of human resource management (HRM) in improving the productivity and competitiveness of the Bakti Setia small-scale wooden furniture business. Small furniture enterprises play an important role in supporting regional economic growth and employment opportunities. However, many small businesses face challenges in human resource management, such as low workforce skills, lack of training, and minimal structured management systems. This research employed a qualitative descriptive method with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the implementation of HRM strategies, including recruitment, job training, motivation, work discipline, and reward systems, has a significant relationship with increased business productivity. In addition, good communication between business owners and employees also influences work effectiveness and the quality of the furniture products produced. This study concludes that effective human resource management strategies can enhance the sustainability of the Bakti Setia small-scale wooden furniture business.

Shoka Muhammad Mufrikhun; Dwi Agus Susila; Sutarya Sutarya

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

Furniture is an item needed to complete the needs at home or residence, furniture helps the process of household chores become easier, as a place of storage, and creates comfort for its occupants. In this increasingly environmentally conscious era, product design is here to integrate the principles of sustainability. One of them is waste from industrial HPL (high pressure laminate) which is often thrown away without being utilized, Plywood waste and High Pressure Laminate (HPL) are by-products of the furniture industry that hold potential for reuse through sustainable design practices. This study aims to design a coffee table using plywood and HPL waste by applying the Design Thinking method, which includes the stages of empathize, define, ideate, prototype, and test. This method enables user needs analysis, idea exploration, and iterative prototype development. The results indicate that waste materials can be transformed into a coffee table that is strong, aesthetically appealing, and functional. The use of HPL enhances surface durability and visual value, while the plywood structure can be reinforced through simple joinery systems. The final product meets ergonomic, stability, and aesthetic criteria. In conclusion, Design Thinking is effective in transforming waste materials into high-value furniture and supports sustainable design practices

Maria Gustiana Wanda; Yonitha Regi; Fransiska Nona Fani; Maria Noni

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The furniture industry is a strategic sector in the regional economy, including in Sikka Regency, East Nusa Tenggara, where the JeparaWaidoko furniture business owned by Mr. Agus Komarudin has been operating since 2010. In running its business, Mebel JeparaWaidoko faces various operational risks that have the potential to disrupt production continuity, employee safety, and financial stability. This study aims to comprehensively analyze the risk management process at this business, including risk identification, risk analysis and assessment, evaluation and prioritization, and implementation and monitoring of risk controls. The method used was descriptive qualitative, using in-depth interviews with the business owner and field observations. The study identified three main risks: the risk of flooding, the risk of workplace accidents due to the use of production machinery, and the risk of rising raw material prices. All three are categorized as high-priority risks requiring planned and systematic management. These findings indicate that risk management practices at Mebel JeparaWaidoko remain informal and intuitive, despite the implementation of simple control measures. This study recommends formalizing an ISO 31000-based risk management system, improving occupational health and safety programs, and diversifying raw material suppliers as medium-term strategic steps

Adhelia Putri Zainuri; Sari Andayani

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Strategic management plays a crucial role in ensuring the operational sustainability and competitiveness of PT Karya Giri Palma, a manufacturing company specializing in springbed and furniture production. In an increasingly competitive market environment and amid ongoing production challenges, the company is required to implement well-structured and adaptive strategic management practices. This study employs a qualitative research approach to explore the implementation of strategic management within the organization and to identify obstacles that arise during its integration into daily operational activities. Data were collected through in-depth observations and interviews to obtain a comprehensive understanding of managerial practices and employee involvement. The findings reveal that the active participation of both management and employees in the formulation and implementation of strategies significantly contributes to improved employee motivation, higher productivity levels, and enhanced work quality. Strategic alignment between organizational goals and employee roles encourages a stronger sense of responsibility and commitment among employees. However, several challenges remain, particularly in cross-divisional coordination and the consistent execution of strategies at the operational level. Therefore, this study recommends strengthening interdepartmental communication, optimizing the use of management information systems, and enhancing human resource capabilities through continuous training. These findings may serve as a valuable reference for similar manufacturing companies seeking to optimize strategic management practices in order to achieve sustainable performance and long-term competitiveness.

Asep Munir Hidayat; Lina Maulida

Jurnal Manajemen Kewirausahaan dan Teknologi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Quality control is an important part of the production process to ensure that the products produced meet the set standards. This study aims to test the application of product quality control on furniture at the Hilya Furniture Store in Serang City. The research method used is a qualitative descriptive approach, with data collected through observation, interviews, and documentation during the Practical Work Lecture (KKP) activities. The results of the study show that the quality control process at the Hilya Furniture Store is still carried out simply, starting from checking raw materials, production processes, to checking the final product before being marketed. The main problems include the limitations of the quality recording system and the lack of systematic quality control standards. In addition, the lack of the use of technology in the quality monitoring process is an obstacle in maintaining product consistency. Therefore, it is necessary to implement a more structured quality control system, including the preparation of standard operating procedures (SOPs), regular quality recording, and training for the workforce to improve product quality and customer satisfaction on an ongoing basis.

Maharani Nusara Ardhi; Renni Renni

Jurnal Inovasi Riset Ilmu Kesehatan 2026 Pusat Riset dan Inovasi Nasional

Musculoskeletal Disorders (MSDs) are disorders of the skeletal muscles that can range from very mild to very painful. Repeated static loads over a long period of time can cause damage to joints, ligaments, and tendons. Musculoskeletal disorders can occur due to several factors, including occupational factors, individual factors, psychosocial factors, and environmental factors. This study aims to analyze the relationship between age, length of service, and smoking habits with musculoskeletal disorders in furniture craftsmen. This study used an observational analytical study with a cross-sectional design. The sample used a total population of 51 workers. Data collection techniques were observation and filling out the Nordic Body Map (NBM) questionnaire. Data analysis used the Somers'd. The results of the analysis showed that there was a relationship between age (p value = 0.015), length of service (p value = 0.001), and smoking habits (p value = 0.000) with the incidence of Musculoskeletal Disorders (MSDs).

Mita Hargianti; Rika Septiana; Asia Afriani; Husnul Hidayat

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2026 Asosiasi Riset Ilmu Teknik Indonesia

Pedestrian is one of the most important public spaces for urban areas. On the border of Muara Enim city has a pedestrian that attracts attention, namely the pedestrian welcome intersection kepur. Simpang Kepur pedestrian has a border gate that is the center of attention and the first impression when entering the city of Muara Enim so that it has the opportunity as a face or symbol of the identity of the city of Muara Enim. Visually, the existence of pedestrians and gates at the Kepur intersection looks quite attractive but functionally it is not in accordance with the characteristics of pedestrian activities on the pedestrian so that research is needed to rearrange the previous design so that the function of the pedestrian becomes even better. The method used is qualitative through observation based on facts and activities in the field. Analysis based on the impression of place and activity on the pedestrian. The results obtained that there is a need to change the appearance of the color processing so that the pedestrian becomes more alive, need to keep the pedestrian so that there is no loss or damage, the need for guardrails or vegetation / view barrier plants in the area behind or beside the pedestrian, rearrangement of plants that can absorb dust and can absorb noise, and arrangement of street furniture, namely visual recommendations for a wider bus stop design, replace permanent seating, replace permanent trash.

Muhamad Rizkian Fajar; Winda Dwi Astuti Zebua

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Fore Coffee's #FOREsponsible campaign prioritizes the principle of environmental conservation. They collaborate specifically with a company called Robries, which processes plastic waste into valuable products such as furniture and home decor. This study aims to determine how much influence the #FOREsponsible public relations campaign message has on Fore Coffee's brand image. The theory used is the Campaign Message theory (variable X) in accordance with Venus's research (2019), with indicators including Message Content, Message Structure, and Message Frame. Brand image (variable Y) is measured based on the dimensions of strength, favorability, and uniqueness in accordance with Keller's theory (2013). This study uses a quantitative approach with a survey method, namely by distributing questionnaires to 94 samples selected using the Slovin formula, probability sampling techniques, and simple random sampling methods. The collected data were then analyzed using simple linear regression techniques. The results of the analysis show the influence of variable X (Campaign Message) on variable Y (Brand Image). From the results of simple linear regression, the R Square value (coefficient of determination) was obtained at 63.3%, which means that approximately 63.3% of the influence on Fore Coffee's brand image comes from the #FOREsponsible campaign message on Instagram. While the remaining 37.7% is influenced by other factors not covered in this study. This proves that the campaign message has a significant influence on Fore Coffee's brand image.

Intan Zakiah; Muhammad Rafi Salman

Uranus: Jurnal Ilmiah Teknik Elektro, Sains dan Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research examines the implementation of green building principles in the design of the Multipurpose Building at SMP–SMA Islam Hidayatullah Semarang, focusing on energy-efficient strategies and spatial comfort based on the GREENSHIP GBCI certification criteria. The study employs a qualitative descriptive method through interviews with the architect, analysis of architectural drawings, interpretation of interior design visualizations produced by Falana Studio, and literature review on sustainable building design. The findings indicate that the building consistently applies passive design strategies, including the optimization of natural lighting through large openings and a central void, the application of cross-ventilation on each floor, and the integration of façade vegetation that reduces surface temperature and improves microclimate performance. Material selection such as GRC panels, HPL, and modular plywood supports long-term durability, while the interior design demonstrates strong visual comfort and ergonomic quality through indirect lighting, neutral color schemes, and activity-based furniture layout. According to the GREENSHIP assessment categories, the building fulfills Energy Efficiency and Conservation (EEC), Indoor Health and Comfort (IHC), Material Resources and Cycle (MRC), and Appropriate Site Development (ASD) criteria. In conclusion, the Multipurpose Building successfully integrates green building principles as an effective approach to energy efficiency and the enhancement of the educational environment.

Aditya Maulana Afrizal; Pratomo Setiaji

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Fortuna Furniture still manages its inventory manually, which causes many problems, including delayed reports, inaccurate information, and the potential for lost records. These issues affect the quality of decision-making and operational efficiency. This service aims to build a web-based inventory information system that improves speed, accuracy, and integration in inventory management. The system development process follows the Waterfall model SDLC approach, with requirements analysis, design, implementation, and testing supported by interviews, observation, and documentation. The results of the activity show that the developed system can reduce input errors, speed up the process of recording incoming and outgoing goods, and enable real-time stock monitoring. Additionally, the report generation process becomes more efficient and easier for management to access. Overall, the use of this information system significantly improved the efficiency of Fortuna Furniture's inventory management and demonstrated the importance of digitalization in helping businesses run more smoothly.

I Wayan Widi Karsana; Putu Andhika Kurniawijaya; Ida Bagus Kurniawan; Nyoman Ngurah Adisanjaya

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Solid Dwipantara is a micro, small, and medium enterprise engaged in the custom furniture business located in the Denpasar area. In terms of marketing, the partner has not yet optimally utilized digital technology and still relies on repeat orders, or in other words, orders that come mostly from customers who have used the partner's services before and also from direct recommendations from customers to potential new customers. For furniture design, the partner still uses manual methods by drawing designs on paper for the size and model of furniture desired by customers. This greatly affects the accuracy of the size and model after production because there may be differences between the final product and the initial design desired by the customer, so sometimes the finished product has to be redone. The partner also lacks understanding in utilizing digital technology to find and obtain the latest custom furniture models and designs that keep up with the times. The partner needs a digital marketing medium and assistance in utilizing digital technology to support the product design process

I Wayan Widi Karsana; Putu Andhika Kurniawijaya; Ida Bagus Kurniawan; Nyoman Ngurah Adisanjaya

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Solid Dwipantara is a micro, small, and medium enterprise engaged in the custom furniture business located in the Denpasar area. In terms of marketing, the partner has not yet optimally utilized digital technology and still relies on repeat orders, or in other words, orders that come mostly from customers who have used the partner's services before and also from direct recommendations from customers to potential new customers. For furniture design, the partner still uses manual methods by drawing designs on paper for the size and model of furniture desired by customers. This greatly affects the accuracy of the size and model after production because there may be differences between the final product and the initial design desired by the customer, so sometimes the finished product has to be redone. The partner also lacks understanding in utilizing digital technology to find and obtain the latest custom furniture models and designs that keep up with the times. The partner needs a digital marketing medium and assistance in utilizing digital technology to support the product design process

Akbar Amin; Alfina Jannah; Bhernanda Artino; Sudarmiatin Sudarmiatin; Ita Wilujeng

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Café retrorika is one of the cafes located in Batu City, Malang, which adopts a green marketing concept with a unique aesthetic touch, combining the concepts of “Retro” and “Eco-friendly”, where almost all of the café’s furniture and decorations are made from recycled materials, such as old windows, used motorcycle tanks, gas cylinders and rims, which are transformed into high-art decorative elements. Awareness of the importance of sustainable business is growing, including in the culinary sector. Cafes and restaurants now compete not only in terms of taste and service but also in their commitment to environmentally friendly concepts. Moreover, today’s consumers are increasingly selective in choosing places to eat that support local products, use environmentally friendly materials, and strive to reduce plastic waste. This is one of the reasons for building cafes with different concepts, as done by the owner and founder of Retrorika café. This study uses a qualitative approach with a case study research type. Data collection techniques include participant observation, interviews and documentation. The result show that Retrorika café was built based on the personal idealism of its owner as a green movement activist, rather than market calculations. The café’s “Retro” identity serves as physical evidence of sustainability practice through the use of used furniture while also creating a nostalgic experience. Its marketing strategy focuses on education through the Re-dukaci program, Retrorika goes to Halokes and Sa-Si-Su as an effort to prove the authenticity of green practices and mitigate greenwashing. These results can be concluded that the founder’s passion shapes the Green Corporate Identity and becomes a source of sustainable competitive advantage that is difficult to imitate.

M. Hamzah; Ichsan Ichsan; Afifuddin Afifuddin; Ahmad Vaza At Thariq; Ikhsan Saputra

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

Minimalist style, as one of the major streams of modern design, has developed rapidly and influenced various aspects of life, including furniture design in Aceh. Along with the increasing dominance of minimalism, the existence of traditional Acehnese ornamentation has declined in application and tends to stagnate through repetitive use of similar motifs. This study aims to integrate the aesthetic and symbolic values of Acehnese ornamentation into minimalist furniture design through a contextual design approach based on local wisdom. The research applies the Design Thinking method, encompassing stages of contextual exploration, formulation of aesthetic concepts, visual experimentation, and critical reflection. Visual experiments were carried out through manual sketches and digital reproduction using SketchUp, CorelDRAW X7, and Gopain. The study produced two furniture designs a document cabinet and an office desk which combine Acehnese ornaments derived from the tomb complex of Raja Jalil in Lam Lagang and the traditional house of Teungku Chik Awee Geutah in Bireuen. The findings reveal that integrating Acehnese ornamentation into minimalist design can create harmony between tradition and modernity without losing philosophical depth or local identity. The study highlights the significance of a contextual design approach as an innovative strategy for cultural preservation through contemporary furniture creation.

Andito Dwi Rangga; Urip Aji Trio; Alif Ranaya Syahadatan Gunawan; Budiharjo Budiharjo

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze work time efficiency and determine standard time in the furniture production process at CV. JM Putra using the Time and Motion Study method. The background of this study stems from the problem of low production time efficiency due to suboptimal work methods, ineffective work area layout, and a lack of systematic work time measurement. The research was conducted quantitatively and descriptively through direct observation, interviews, and time measurements using a stopwatch for the table production process, which consisted of five main activities. The results showed that the average total cycle time for one table unit was 347.25 minutes, with the activity of assembling the table frame being the longest activity at 120.13 minutes or about 34.6% of the total working time. After performance assessment and the addition of a 15.5% allowance factor, the standard time was obtained at 129.03 minutes. These results indicate that the activity of assembling the table frame is the most critical point that affects production efficiency. The implications of this study show the importance of improving work methods, area layout, and operator training to increase labor productivity. The application of standard time measurement results can be used as a basis for setting work standards, production capacity planning, and a more objective labor incentive system.

Ulva Roifatul Lailin; Wydha Mustika Maharani; Yusada Andri Hermawan

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This Community Service Programme was implemented to address the issues faced by Bank Sampah Anggrek's partners in Bendogerit Village, Blitar City. The main problems faced by the partners included limited variety of recycled products, simple waste processing techniques, and ineffective marketing strategies. Activities include socialisation, strengthening local partnerships, recycling training, and digital marketing assistance. As a result, members of the Waste Bank were able to create three new products: plant pots made from orange peels, carnival costumes made from fabric and plastic waste, and ecobrick furniture, and establish collaborations with two local businesses. The constraints of the Community Service Programme activities included limited production facilities, inconsistent participant attendance, low digital literacy, and competition with traditional waste collectors. This programme demonstrates that a waste bank-based sociopreneurship model can have economic, social, and environmental impacts while supporting sustainable waste management strategies. The programme was also successful due to its participatory approach, which actively involved Anggrek Waste Bank members in every step. Participants not only gained new information, but also acquired practical skills that can be used in the processing and marketing of recycled goods. This community service programme greatly helps to raise awareness of the importance of community-based circular economy. While reducing negative impacts on the environment, the sociopreneurship model can boost the community's economy. Bank Sampah Anggrek has the potential to develop into a centre for sustainable waste management innovation at the neighbourhood level by strengthening local capacity and opening up opportunities for cross-sector collaboration.

Mathilda Novania Da Lopez; Wilhelmina Mitan; Paulus Libu Lamawitak

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statements. The data were analyzed descriptively to present systematic, factual, and accurate information about the actual accounting practices in the field. The findings reveal that the preparation of financial statements at Mebel Kerajinan Jepara has not yet fully complied with SAK EMKM. The business only keeps simple records of income and expenses in a notebook without producing complete financial statements such as the statement of financial position, income statement, and notes to the financial statements. The main constraints identified are the limited understanding of the business owners regarding the importance of accounting and the absence of human resources with accounting expertise. These findings highlight the need for assistance, training, and capacity building for business owners in the field of accounting to produce standardized financial reports, enhance business credibility, and support decision-making as well as access to financing. Thus, this study is expected to serve as a reference for local governments, educational institutions, and other related parties in providing accounting guidance to micro and small business actors.

Adinda Hesti Wulandari; Purwati Purwati; Neneng Miskiyah

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The purpose of this study was to gain a better understanding of how the operational budget planning process is applied to the Mebel Serba Usaha (Mebel Serba Usaha) business, which falls into the micro, small, and medium-sized business category. A quantitative descriptive approach was used, collecting data through direct interviews and observing business activities. The obtained data was then examined to determine costs. Furthermore, sales records over the past four years were evaluated for their use. The analysis revealed that Mebel Serba Usaha has never created an operational budget. This situation makes it difficult for the company to manage its finances, which ultimately impacts performance and profitability. The study shows that an operational budget is a crucial tool for more targeted financial management. Operational budget planning helps companies develop long-term business plans and organize and monitor expenses. The results of this study also emphasize that the absence of a budget tends to make companies lack a clear reference point for determining sales targets and controlling production costs. With structured budget planning, companies can more easily identify spending priorities, estimate cash flow, and assess the efficiency of resource use. Furthermore, implementing an operational budget can improve managerial discipline because every financial decision is based on careful planning, not just on immediate needs. Another benefit is increased transparency in fund management, thereby minimizing the risk of waste or misallocation of costs. Therefore, this study provides a practical contribution in the form of recommendations on the importance of implementing an operational budget for micro, small, and medium enterprises, particularly in maintaining sustainability and increasing competitiveness amidst increasingly fierce business competition.This research is expected to be a reference for other MSMEs in developing a more effective and sustainable financial system.