Manajemen Keuangan dan Pengambilan Keputusan pada Usaha Grosir: Studi Kasus Pasar Tradisional

Abstract

This article aims to analyse financial management practices and their role in business decision-making in wholesale businesses at Pasar Lanang Ambarawa. The problem focuses on the implementation of financial planning, transaction recording, cash flow management, inventory control, and credit management in supporting business decisions. To approach this issue, the study employs theories of small business financial management and decision-making. Data were collected through in-depth interviews with five informants, observation, and documentation, and analysed qualitatively. The findings indicate that financial management practices are applied in a simple and experience-based manner, with a primary focus on cash flow management and inventory turnover. Financial information is used to determine stock purchases, pricing strategies, and credit policies, although it is not supported by formal financial reports. This study concludes that financial management practices play an important role in sustaining business operations, contributing to a contextual understanding of how simple financial practices support decision-making in traditional markets.