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This study aims to analyze cash budget management at the Kuda Kepang Mas Bagong MSME located in Wates Hamlet, Cepogo Village, Boyolali Regency. This MSME focuses on traditional kuda kepang crafts that have economic and cultural value as a support for local performing arts. The method applied is a descriptive qualitative method with data collection techniques through observation and direct interviews with the business owner. The data reviewed includes the production process, production capacity, cost structure, selling price, revenue, and marketing system. The results of the study indicate that the Kuda Kepang Mas Bagong MSME has consistent market demand, especially for medium-sized kuda kepang products. However, production capacity limitations due to the use of one worker are a major obstacle in increasing business turnover. In addition, cash budget management is still carried out in a simple and unorganized manner, so the potential for liquidity control and financial planning has not reached an optimal level. This study concludes that developing a more organized cash budget and increasing production capacity can be a key strategy in improving the financial performance and sustainability of the Kuda Kepang Mas Bagong MSME.

Small and medium-sized enterprises (SMEs) producing bags play an important role in the regional economy, but still face problems in financial management, particularly cash flow planning. The main problem faced by SME partners producing bags in Cipamokolan Village, Rancasari District, Bandung City, is the lack of comprehensive cash flow planning, which has the potential to cause liquidity problems. This community service activity aims to improve the understanding and skills of bag SME  in preparing a simple cash budget and encouraging its sustainable implementation. The methods used include training and mentoring with stages of problem identification, material delivery, cash budget preparation practice, and evaluation. The results of the activity show an increase in partners' understanding of cash planning, their ability to prepare a simple cash budget, and their commitment to implementing a cash budget in their daily business financial management. This activity is expected to improve cash flow control and support the sustainability of bag SME businesses