Analisis Pengelolaan Keuangan Dalam Meningkatkan Penjualan Kain Tenun (Tembe Nggoli): Studi Kasus UMKM Desa Timu, Kec. Bolo, Kab. Bima, NTB

Abstract

Micro, Small, and Medium Enterprises (MSMEs) constitute a fundamental pillar of Indonesia's economic landscape; however, a significant number continue to encounter substantial obstacles in their financial administration. This research endeavors to investigate the financial management methodologies employed by MSMEs engaged in the production of Tembe Nggoli woven fabric in Timu Village, Bolo Sub-district, Bima Regency, West Nusa Tenggara, as well as their influence on sales expansion. A qualitative descriptive case study methodology was adopted for this investigation. Primary data were gathered via comprehensive interviews, direct site observations, and documentary review from three participants: the proprietor of the business and two staff members. The analytical process involved data condensation, data exposition, and the formulation of conclusions, with validation achieved through source triangulation. The results suggest that the financial management practices within these MSMEs remain rudimentary and do not adhere to established accounting standards. Only two of the four indicators planning, recording, reporting, and control are applied informally; recording and reporting are not done at all. With a total of 229 units sold and income of Rp 90,450,000, sales statistics for the 12-month period (June 2025–May 2026) indicated swings, peaking during holidays and cultural festivals. Formal financial management procedures have less of an impact on sales than seasonal influences and consistent product quality. This study suggests that MSMEs in the traditional crafts sector receive financial literacy training and a basic record-keeping system.

Keywords: Financial management, msmes, tembe nggoli woven cloth, sales, financial literacy