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All Journal Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekuilnomi Jurnal Ilmiah Accusi
Tarigan, Wico J
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Cash Flow Ratio Analysis and Fund Management Effectiveness: Evidence from Caffe Moral Sipayung, Tuahman; Tarigan, Wico J; Fitri, Elisa; Nainggolan, Raja Mangaratua
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Forthcoming issue
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/v251vf23

Abstract

This study aims to analyze cash flow in improving the effectiveness of fund management at Caffe Moral. A quantitative descriptive approach was employed using financial statement data for the 2022–2023 period. The data were analyzed using cash flow ratios, including the Operating Cash Flow Ratio, Capital Expenditure Ratio, and Total Debt Ratio. The findings show that Caffe Moral’s revenue increased from IDR 180,000,000 in 2022 to IDR 278,000,000 in 2023, while net income rose from IDR 61,380,000 to IDR 145,800,000. The Operating Cash Flow Ratio increased from 4.20 to 6.86 and was categorized as highly effective, indicating that operating cash flow was sufficient to cover current liabilities. The Total Debt Ratio also increased from 5.87 to 11.08, reflecting a strong ability to cover debt obligations. However, the Capital Expenditure Ratio remained below 1.00, increasing only from 0.52 to 0.68, indicating that operating cash flow was not yet fully sufficient to finance capital expenditures independently. These results suggest that Caffe Moral’s fund management was effective in terms of liquidity and solvency, but still requires improvement in investment financing. This study recommends strengthening cash flow planning, controlling expenditures, and prioritizing investment decisions to support more sustainable fund management
Co-Authors Ambarita, Irwan M Ambarita, Romika Amelia, Dara Cahya Aulia, Riska Azhari, Tasya Br Manurung, Ronta Br Saragih, Jumaidah Wardati Damanik, Elfina O P Fitri, Elisa Girsang, Christin Imelda Girsang, Rosita Manawari Girsang, Yulita S N Guechi, Sifa Aulia Shafira Gultom, Mael Vantri Haloho, Dasmaika Apriani Harahap, Nabila Imtihani Hermes, Christian Daniel Hutauruk, Deswidya S Mahaitin H Sinaga Maharani, Selvi Manurung, Ronta Br Martina, Sri Marulam MT Simarmata Masdalifa, Nur Munthe, Risma N Nainggolan, Raja Mangaratua Nurfadila, Nabila Parinduri, Taufik Pasaribu, Riada Marenny Perangin - angin, Dermawan Perangin – angin, Dermawan Purba, Djuli Sjafei PURBA, JOHANES WILFRID PANGIHUTAN Putri, Nurfika Dwi Ramawat, Nurvita RAMAWATI, NURVITA Resna Napitu Ritonga, Zavira Shabrina Sagala, Rizky Stevension Saragih, Liharman Saragih, Marintan Sihombing, Eka S R Sijabat, Santri A Silaen, Peterson Yosua Sinaga, Mahaitin H Sinurat, Anggiat Sipayung, Tuahman Sitepu, Immanuelta Sondang Sidabutar, Sondang Sri Martina Sriwiyanti, eva Syafriani, Misni Tambak, Dian G Purba Tambunan, Alya Hafizah Tarigan, Vitrayani Tarigan, Vitryani Zalukhu, Dasman Jaya Zendrato, Lasmariana Zulfikar, Muhammad Khoir