Financial Management Model for Micro and Small Enterprises Owner in Surabaya

This study aims to develop a financial management model for micro and small businesses and develop a financial management assistance module for micro and small businesses. This study uses a development research design. For model development, the Design Based Research method was used with 4 stages of design-based research development developed by Reeves and modified by Cotton. W, Lockyer. L, Brickell. G. To test the model using action research techniques with action planning cycles, action implementation, and action reflection/evaluation. The research subjects were micro and small business actors in Surabaya, totaling 20 business actors. The results of the development of this model focuses on simple financial recording or bookkeeping, such as receiving money, spending money, purchasing and selling to make a profit. The guideline modules produced for each financial management model are also different, this is because the modules are prepared according to the needs of business actors and the material presented therein.