International Journal of Arts and Social Science www.ijassjournal.com ISSN: 2581-7922, Volume 7 Issue 10, October 2024 Arif Afriady Page 212 Arif Afriady, 1 (Accounting, Bandung State Polytechnic, Indonesia ) Sherly Malinton (Accounting, Bandung State Polytechnic, Indonesia ) ABSTRACT: Planning is a crucial element for the continuity and development of MSMEs. With effective planning, MSMEs can set clear goals, so that existing resources can be used optimally. One form of planning that is vital for MSMEs is the preparation of a sales budget. The sales budget, which is the basis for preparing other budgets, requires an appropriate forecasting method. This forecasting process can be done using quantitative methods, such as the least squares method, the moment method, and the quadratic method, followed by calculating the standard error of the forecast. This study used one MSME in Padalarang, namely a credit and data quota purchasing house. This study aims to calculate the estimated sales target to reduce the risk of loss due to unsold inventory, as well as optimize MSME profits. The research method used is descriptive quantitative, with data collection through observation, documentation, and interviews. The results of this study indicate that the most appropriate forecasting method for this MSME is the quadratic method because it has the smallest SKP value compared to other methods. KEYWORDS –Quantitative Methods, Sales Forecasting, Maximizing Profits I. INTRODUCTION Micro, Small, and Medium Enterprises or MSMEs are productive businesses owned by individuals and/or individual business entities that meet the criteria of micro businesses as regulated by law. The potential of MSMEs for the national economy is very large, but in reality, MSMEs often encounter various obstacles. One of the most common obstacles encountered is the inability of MSMEs to maintain the sustainability of their businesses. The sustainability and growth of a business does not only lie in the amount of capital or assets owned but also requires good skills in business management, especially in planning. Budgeting is a planning of interrelated company operational activities and has an important role as a working guideline so that company activities can be directed to achieve the desired goals. (Septianti & Dahtiah; 2021). Budgeting covers all business areas such as sales, procurement, production, profits, and marketing. The activity that is very influential in obtaining business profits is sales. The sales budget is the basis for preparing other budgets and is usually prepared before preparing other budgets (Nafarin, 2018). Preparing a detailed sales budget helps companies estimate inventory needs more efficiently. In preparing accurate sales planning, the right forecasting method is needed. The sales forecasting method is an activity to estimate products that will be sold in the future under certain conditions by reviewing data that has occurred or may occur (Nafarin, 2018). Quantitative forecasting can be done through statistical and mathematical methods using several methods such as the least squares method, the moment method, and the quadratic method. On the other hand, qualitative methods are usually Quantitative Methods in Sales Forecasting: Profit Maximization Efforts