Beyond Cost Calculation: A Diagnostic Framework for Strengthening Microenterprise Management

Muhammad Fajar Riyandi; Bunga Surya Melati; Nur Anisa; Dzalikha Septialita; Suhendi

doi:10.61987/jemr.v5i5.2939

Authors

Muhammad Fajar Riyandi Universitas Islam Negeri Sunan Gunung Djati Bandung, Indonesia
Bunga Surya Melati Universitas Islam Negeri Sunan Gunung Djati Bandung, Indonesia
Nur Anisa Universitas Islam Negeri Sunan Gunung Djati Bandung, Indonesia
Dzalikha Septialita Universitas Islam Negeri Sunan Gunung Djati Bandung, Indonesia
Suhendi Universitas Islam Negeri Sunan Gunung Djati Bandung, Indonesia

DOI:

https://doi.org/10.61987/jemr.v5i5.2939

Keywords:

Microenterprises, Financial Management, Production Costs, Human Resource Management, Digital Marketing

Abstract

Micro culinary enterprises require sound financial and operational management to maintain business sustainability. However, limited documentation can constrain the assessment of production costs, financial practices, human resource management, and marketing activities. This study aims to examine the documented management conditions of a micro culinary enterprise and develop appropriate priorities for strengthening its business management. A qualitative single-case study was employed, using documentary evidence as the primary data source. Data were analyzed through data condensation, data display, and conclusion drawing and verification. The findings indicate that the documented production cost was IDR 20,000 per portion, including a labor cost allocation of IDR 1,500 per portion. The available documents also confirmed business registration through a Business Identification Number (NIB) and the use of a digital marketing catalogue. Based on these findings, the study identifies priorities for improving cash-flow recording, production cost evaluation, standard operating procedures, labor administration, and digital marketing monitoring. The study contributes a staged diagnostic framework that distinguishes documented facts, managerial interpretations, and practical recommendations. Its implications emphasize evidence-based management improvements tailored to the operational capacity of microenterprises, while highlighting the need for more comprehensive records to evaluate business performance and intervention outcomes.

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