DESAIN SISTEM PENGANGGARAN OPERASIONAL UKM HASIL OLAHAN PERIKANAN DI MAKASSAR

Abstract

The purpose of this study is to design an operational budgeting system for Small and Medium Enterprises(SMEs) of processed fisheries in Makassar. This study uses a qualitative approach by conducting a survey method forSMEs of processed fisheries such as shredded fish, fish nuggets, fish meatballs, and various kinds of seaweed-basedproducts. The system studied in the processed fisheries business is a system for preparing operational budgets whichconsist of sales budget, production budget, final goods and raw material inventory budget, direct labor budget, factoryoverhead budget (BOP), general administrative budget, marketing budget, cost of goods sold (HPP), and incomestatement budget.The results of this study are the availability of operational budget design results for SMEs of processed fisheriesbased on Microsoft Access. These results will be able to support superior research institutions, especially related topriority issues in the fields of Economics, Business, and Accounting to improve the competitiveness of agro-industrycompanies in general and the fisheries sector in particular.