DESCRIPTIVE STUDY ON BUDGETING THE EFFICIENCY OF CLOUD KITCHEN MSMES IN FACING SYSTEMIC RISKS

Abstract

This study aims to describe the budgeting practices implemented by micro, small, and medium enterprises (MSMEs) adopting the cloud kitchen model in response to efficiency demands and the systemic risks arising from dependence on digital platforms. Using a descriptive qualitative approach focused on the MSME Sekotak Dapur Bu Saharan, the study reveals that budgeting activities are oriented toward core operational needs, including raw materials, packaging, platform service fees, and digital promotion. The use of social media and collaboration with influencers emerges as an important strategy for increasing visibility, although these activities generate additional costs that require careful consideration. Dependence on digital platforms also introduces systemic risks, such as server disruptions, algorithm changes, rating fluctuations, and uncertainties in delivery systems. To address these risks, Sekotak adopts budget flexibility, diversifies sales channels, and employs low-cost yet effective promotional strategies. These findings highlight that budgeting in cloud-kitchen-based MSMEs functions not only as a cost allocation tool but also as an adaptive mechanism for maintaining business sustainability amid the uncertainties of the digital ecosystem.