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All Journal Warmadewa Management and Business Journal (WMBJ)
Komang Rama Bramastra
Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai, Denpasar, Indonesia
Economics, Econometrics & Finance

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Pengaruh Volume Penjualan, Harga Jual, Dan Biaya Produksi Terhadap Cash Flow Operasional Komang Rama Bramastra; Ni Nyoman Sudiyani; Ni Putu Yuliana Ria Sawitri
Warmadewa Management and Business Journal (WMBJ) Vol. 8 No. 2 (2026)
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.8.2.2026.235-248

Abstract

Operating cash flow is crucial for restaurant continuity because daily operations require cash receipts from sales to remain aligned with production and recurring operating expenditures. Prior studies have largely examined profit, turnover, or sales volume, leaving limited direct evidence on how sales volume, selling price, and production costs jointly explain operating cash flow in a restaurant setting. This study examines the partial and simultaneous effects of sales volume, selling price, and production costs on the operating cash flow of Pit Stop Burger Canggu, Badung, Bali. A quantitative causal-associative design was applied to 48 monthly observations covering 2022-2025 and analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, an F-test, and the coefficient of determination. Sales volume had a positive and significant effect on operating cash flow (B = 38,201.689; t = 19.993; p < 0.001), and selling price also had a positive and significant effect (B = 655.044; t = 13.501; p < 0.001). Production costs had a negative and significant effect (B = -0.365; t = -5.218; p < 0.001). The model was significant (F = 222.693; p < 0.001) with an adjusted R2 of 0.934. These findings indicate that restaurant cash-flow resilience depends on coordinated sales growth, value-based pricing, and disciplined production-cost control.
Co-Authors Ni Nyoman Sudiyani Ni Putu Yuliana Ria Sawitri