Gambaran Perencanaan dan Pengendalian Keuangan UMKM Toko Zhara Shoop dalam Menghadapi Era Digital

Abstrak

This article describes the financial planning and control practices of the Zhara Shopp Clothing Store, a small and medium-sized enterprise (SME) operating in Ambon, Maluku, in response to the digital era. Data were collected through direct interviews with the business owner and presented descriptively. The results indicate that Zhara Shopp has implemented simple financial planning practices, including separating business and personal finances, setting prices based on cost calculations, and recording expenses regularly. In terms of control, the store implements a daily transaction recording system, stock control using digital notebooks and applications, and a cash accountability mechanism between the owner and employees. In the digital era, Zhara Shoop utilizes social media and non-cash payments as growth drivers. However, the store does not yet have formal financial reports and has not set written monthly sales targets. This overview is expected to reflect the general condition of micro-level MSMEs and provide evaluation material for future business development.