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All Journal Biomedical Journal of Indonesia Promotif: Jurnal Kesehatan Masyarakat JURNAL GALUNG TROPIKA Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL ILMIAH PETERNAKAN TERPADU Economics and Digital Business Review Jurnal Midwifery Abdimas: Papua Journal Of Community Service Jurnal Pengabdian Kepada Masyarakat Patikala Jurnal Kolaboratif Sains AJAD : Jurnal Pengabdian kepada Masyarakat Gemakes: Jurnal Pengabdian Kepada Masyarakat Cons-Iedu: Islamic Guidance and Counseling Journal AGRI-SOSIOEKONOMI IKHLAS: Jurnal Pengabdian Dosen dan Mahasiswa Jurnal Panrita Makkareso : Riset Pengabdian Masyarakat Al-Qalam: Jurnal Kajian Islam Dan Pendidikan Biomedika IECON: International Economics and Business Conference PENGABDIAN KEPADA MASYARAKAT (JUPENGMAS) Eco Forest Journal Islamic Financial And Accounting Review Masterpiece Journal Society Service Insight
Sulfiana
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Journal : IECON: International Economics and Business Conference

 1 
Cash Management Strategies and Profitability: Evidence from MSME Retail Fashion Liga Store ID Makassar Sulfiana; A. Anniza Putri Aulia; Hasrina; Kiki
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/z9y18b03

Abstract

Unstable cash flows remain a critical constraint on growth and earnings in many micro, small, and medium enterprises (MSMEs), especially in fast moving retail segments. This study examines how cash management strategies shape profitability performance in Liga Store ID Makassar, an MSME retail fashion business in Indonesia. The study objectives are to (1) identify the enterprise’s cash management practices, (2) analyze how those practices support liquidity discipline, and (3) interpret their relationship with profitability indicators. A qualitative descriptive design was used. Purposive sampling targeted key financial actors (owner and administrative finance staff). Data were obtained through in depth, semi structured interviews and corroborated with internal financial documents (cash logs, expense records, profit reports). Descriptive references to Return on Assets (ROA) and Return on Equity (ROE) informed interpretation of profitability tendencies. Results indicate that Liga Store ID applies an integrated, low cost cash control bundle: strict petty cash limits, daily Excel based transaction recording, routine monthly cash flow planning, early payment discount capture from suppliers, and spending caps linked to projected inflows. These practices help preserve liquidity, reduce leakage, and support margin improvement—as reflected in observed movements in profitability ratios across review periods. Ongoing constraints include limited digital accounting capability, uneven financial literacy, and customer payment timing gaps that sustain cash flow volatility. The study extends MSME finance literature by demonstrating that context appropriate cash management bundles can reinforce financial resilience and profitability in small retail enterprises, and offers practical guidance for upgrading cash budgeting discipline and digital recordkeeping in similar settings.
Co-Authors A. Anniza Putri Aulia Abu, Nur Afnil Agus Masykur Agustin, Rachmawati Ahmad AHMAD FAHRIZAL Alihkzan, Dedi Ameilany Dwi Anjani Amir, Annisa Umniya Andi Ardani, Mutiara Cahya Puspita Andi Nursiah Angkejaya, Ony W Anieq Mumthi’ah Al Kautzar AR, Irmayanti Arminah, St Arsylawati, Hajrah Asmayani Charles Y. Konjol Chatarina Umbul Wahyuni Darwin K. Inggamer de Lima, Filda Vionita Irene Dewi Rizky Purnama Dhiya Alfiah Dylan Tamalsir Dzaky Arif, Muh. Fadhil Eka Astuty Erwing Fachry Abda El Rahman Fadliah, Rizkah Ferawati Taherong Fitrayadi, Andi Ghela, Maria Marselina Gusnawati, Yesi Hardianti A, Fatimah Hasnawati Amqam Hasriani Hasrianti Hasrina Helda Ibrahim Hermimin Ida Suryani Ilham Ilham Indo Santalia Isnar, Irsandy Jumria Saet Katiandagho, Theodora Maulina Kayatun, Siti Nur Kelibay, Amirula Kiki La Ibal Latief, Rahmi Latuconsina, Vina Zakiah M. Zain, Majdah MARIA BINTANG Masniar Maweikere, Audrey Julia Maria Muh. Judrah Muhammad Jufri Pusung Muhammad Junan Muhammad Sabir Muhammad Saleh murni murni Mus, Rosdiana Musdalipa Muslimin, Istyqamah Mutmainnah Abbas Nahdatunnisa Asry Natsir, Muh. Fajaruddin Neneng Suarno Kalidi Nurfadillah.s Nurfin Moha Nurhasanah Nurhayati Nurliana Nurul Faizah Kamaruddin Nurul Islamiah Nurul Ulmi P, Sudirman Panessai, Muhammad Kesnal Ramdan Putri Firda Y. Lestari Putri Nabila Rahayu, Andi Rahmah, Nadia Fathiyatur Rahmi Ratna ReshiHadriyahrahmadana Rikasari Riska Dewi Riska Yanti Rismawati Sanaky, Marliyati Serliana Sherlie G.L.Weyai Sinta Sirajuddin Sirajuddin Subakti, Ervin Suci Syahrawani Sufardin Suherdi Sulfiani, Besse Suriyati ., Suriyati Syahrani Astuti, Nia Syamsurijal, Vivi Alfina Damayanti Tanasali, Fadalia Tengku Riza Zarzani N Tuanaya, Syafira Arfani Usman, Mahyudin Wijhah Zaenab