OPTIMIZATION OF CAPITAL MANAGEMENT FOR THE SUSTAINABILITY OF CULINARY SMES
Keywords:
Capital Management, Business Efficiency, Geprek Mantul Karangjati, Cash Management, Inventory, Culinary SMEsAbstract
This research aims to analyze the capital management strategies implemented by Geprek Mantul Karangjati to improve the efficiency of their culinary business. Using a qualitative approach with in-depth interview techniques and participative observation, this study identifies unique practices in working capital management, cash flow, and inventory control. The results show that Geprek Mantul Karangjati allocates working capital proportionally, with 25% for cash, 10% for accounts receivable, and 65% for inventory. Unique strategies implemented include real-time stock monitoring, standardized storage, application of the FIFO (First In First Out) method, as well as strict and disciplined cash management. Additionally, this business focuses on operational efficiency through employee training, flexible shift systems, and equipment maintenance. The findings of this research affirm that effective and structured working capital management plays an important role in improving efficiency, financial stability, and sustainability of culinary businesses. These strategies can serve as a reference for similar SMEs facing working capital management challenges
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Copyright (c) 2025 Sanea Ayu Juliani , Krisnawati Setyaningrum Nugraheni
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