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MSME (Micro, Small and Medium Enterprises) is a vital sector for the economy. MSMEs being the biggest contributor to Indonesias Gross Domestic Products (GDP) value. UMKM has wide benefits through employment and economic drive. Therefore, MSMEs need to improve business continuity through proper financial management. Comprehensive financial budgeting is one of the management tools that can be used by MSMEs. Budgeting is a planning and control instrument for organizations. This study aims to develop a financial budgeting model that is suitable for the conditions of MSMEs. The budgeting model was prepared with a comprehensive approach to facilitate MSMEs in making budgets. Using the development method, a needs analysis was carried out using interview techniques and documentation studies at 25 MSMEs spread throughout East Java. The data obtained is used as a basis for implementing the budgeting models development. Overall, the comprehensive budgeting model produced in this study can help MSMEs in making financial budgets. The budgeting model can produce more systematic financial documents for MSMEs. The financial document can be used as a reference in decision-making by the organization to improve business sustainability