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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Aninda Karina Azzahra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERAN ANGGARAN KAS DALAM MENJAGA LIKUIDITAS PERUSAHAAN JANGKA PENDEK Uci Andriani; Aninda Karina Azzahra; Nila Fauziah Napitupulu
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7822

Abstract

This study examines the role of cash budgeting in maintaining short-term company liquidity. The primary objective is to analyze how planning and managing cash budgets can enhance liquidity stability and prevent liquidity risk. The methodology employs a literature review from various academic sources and company practices, utilizing a qualitative analysis approach. The findings indicate that effective cash budgeting enables accurate cash flow forecasting, resource optimization, and reduction of short-term financial uncertainties. Disciplined and planned cash management has been shown to improve a company’s ability to meet short-term obligations on time while strengthening overall financial position. These results highlight the strategic importance of cash budgeting as a vital tool in liquidity management.
Co-Authors Nila Fauziah Napitupulu Uci Andriani