Pendampingan Desain SPM Pada UMKM Catering Bu Mien Prasmanan

Abstract

This study aims to identify the management control system currently implemented by Bu Mien's Catering, a small and medium-sized enterprise (SME). Using a qualitative approach with a case study method, the researcher conducted field observations, interviews with the financial manager and administrator of Bu Mien's Catering, and document analysis. The findings reveal that the existing management control system has not been optimized in terms of marketing, employee management, and capital sources. Therefore, the authors propose several management control system designs to address these inefficiencies. It is hoped that these proposed designs will enhance the SME's competitiveness and support its growth in the market.