Analisis Keputusan Sumber Pembelanjaan pada Usaha Mikro Kecil Menengah (UMKM) Sektor Makanan dan Minuman Di Kecamatan Sukun Kota Malang

This study aims to analyze the decision on the source of expenditure, capital structure, obstacles in accessing sources of expenditure and expectations for the decision of sources of expenditure used in MSMEs in the food and beverage sector. The analysis tool used is qualitative descriptive statistical analysis by creating tables for the process of tabulating data processed by questionnaires. This research shows that the source of expenditure derived from own capital is widely used by MSME actors as a source of capital to open a business, but its use has not been effective enough, so that the business carried out has not experienced a significant increase. The capital structure of own capital is also not optimal because the capital owned by business actors is very limited and difficulties in obtaining loan capital. Barriers to the use of spending sources are due to the many requirements that must be met and require a relatively long time. The conclusion of the study shows that the decision on the source of expenditure used by MSME actors comes from their own capital, but its use has not been effective enough to carry out business development due to limited capital owned so that additional capital is needed from outside the business.