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All Journal INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Ugli, Tilovmurodov Dostonbek Furqat
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Economics, Econometrics & Finance

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Cash Flow Management and Earnings Sustainability in Member-Based Financial Institutions: Evidence from Indonesia Budiasni, Ni Wayan Novi; Aryani, Ni Luh Putri; Hamzah, Muhammad Luthfi; Ugli, Tilovmurodov Dostonbek Furqat
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1564

Abstract

This study analyzes cash flows and earnings quality at KSP Karya Abadi in Pemaron Village over 2021–2023. The research uses a descriptive quantitative method with a financial statement approach, focusing on income statements and cash flow reports. The results show that although net income fluctuated—decreasing in 2022 and rising significantly in 2023—the efficiency of earnings, as measured by the Net Profit Margin (NPM), declined from 62.8% in 2021 to 57.1% in 2022 and remained stagnant in 2023. Operating cash flows remained positive throughout the three years, reflecting the cooperative’s ability to generate cash from its core business activities. Earnings quality, assessed by comparing operating cash flows to net income, was categorized as very good in 2021 and 2022, and moderately good in 2023. These findings emphasize the importance of evaluating the nominal value of earnings and their quality and sustainability over time.
Co-Authors Aryani, Ni Luh Putri Hamzah, Muhammad Luthfi Ni Wayan Novi Budiasni .