Article Per Year (5 Year)
p-Index From 2021 - 2026
1.784
P-Index
This Author published in this journals
All Journal Jurnal Manajemen STIE Muhammadiyah Palopo Media Mahardhika International Journal of Supply Chain Management Jurnal Aplikasi Akuntansi Jurnal MEBIS (Manajemen dan Bisnis) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Buhuts (e-journal) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Tannar, Oryza
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Media Mahardhika

 1 
ANALISIS STRATEGI PENGELOLAAN ANGGARAN KAS DALAM MENJAGA LIKUIDITAS DAN PROFITABILITAS PADA PT ABC Affro, Salma; Tannar, Oryza
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1479

Abstract

This study aims to analyze cash budget management strategies in an effort to maintain liquidity and profitability at PT ABC during the period 2022 to 2024. This study uses a qualitative descriptive approach using liquidity and profitability ratio analysis. The data sources for this study are financial position reports and income statements for the period 2022 to 2024. This study examines the company's cash budget based on secondary data (three-year financial reports) and primary data from interviews and observations of internal budget managers at PT ABC. The cash budget management strategy at PT ABC during the 2022–2024 period succeeded in maintaining the company's liquidity level, as indicated by an increase in the current ratio, cash ratio, and quick ratio. Although profitability ratios such as ROA, ROE, GPM, and NPM have declined, net profit has remained stable every year. This study provides practical implications for companies regarding the importance of structuring and adapting cash budgets. The analysis results show that good cash budget management not only helps companies maintain liquidity but also supports profit stability despite fluctuations in asset efficiency. There is a direct relationship between cash budget management strategies and the simultaneous stability of liquidity and profitability ratios in medium-sized companies. This differs from previous studies.
Co-Authors Affro, Salma Aviliani, Vivi Dwi Dwi Suhartini Endah Susilowati Firdaus, Adam Handayani, Rukmining Tias Niken Hanggara, Dipta Wira Indrawati Yuhertiana Intan Permatasari Julianto Harsono, Eddy Mayra, Shinta Bunga Mohamed, Nafsiah Puspitasari, Mia Riska Dwi Cahyani, Riska Dwi Setyawati, Anjeli