ANALISIS MANAJEMEN MODAL KERJA PADA UMKM WARUNG KELONTONG UD FITRIANA SIMANULLANG DI DOLOKSANGGUL
Abstract
This research aims to analyze working capital management at the Micro, Small, and Medium Enterprise (MSME) Warung Kelontong UD Fitriana Simanullang in Doloksanggul. Working capital is one of the important factors for the sustainability and development of MSMEs, as it directly influences liquidity and the business's ability to meet short-term obligations. This research uses a descriptive approach with a case study method, where data was obtained through in-depth interviews, observation, and financial documentation of the MSME. The analysis focuses on the management of working capital components, namely inventory, accounts receivable, and cash, as well as the strategies applied to maintain the balance between liquidity and profitability. The results indicate that UD Fitriana Simanullang has implemented working capital management by paying attention to stock needs according to market demand, daily cash management, and effective control of receivables from buyers. However, there are several obstacles, such as fluctuations in product demand and limited capital to increase inventory, which can affect operational smoothness. This research recommends developing a more structured financial recording system, more careful cash flow management, and utilizing additional funding sources to support business expansion. In conclusion, effective working capital management at the Warung Kelontong UD Fitriana Simanullang MSME plays an important role in maintaining business stability, improving operational efficiency, and supporting sustainable business growth.
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