Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Ekonomi dan Bisnis
Herlina Bernadecka Sidauruk
Universitas Negeri Medan
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Perbandingan Efektivitas Metode Langsung dan Tidak Langsung dalam Penyusunan Anggaran Kas dalam Upaya Menjaga Likuiditas Perusahaan Johs Charlos Hutabalian; Herlina Bernadecka Sidauruk
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to compare the effectiveness of the direct method and the indirect method in preparing cash budgets to maintain corporate liquidity. The research uses a qualitative method with a systematic literature review approach, analyzing ten journal articles published between 2020 and 2026. The findings indicate that the direct method is more effective than the indirect method because it presents detailed cash receipts and disbursements transparently, enables early detection of cash deficits, provides tighter expenditure control, and delivers more relevant information for decision-making. In contrast, the indirect method, used by almost all companies (99.9%) due to cost efficiency and convenience, is considered less effective for maintaining liquidity as the information it provides is aggregated. This study concludes that the direct method is superior for maintaining liquidity, especially for MSMEs and manufacturing companies. The main recommendation is to encourage companies to adopt the direct method or at least provgross cash disclosures in financial statements.
Co-Authors Johs Charlos Hutabalian