Indonesia Economic Journal
Vol. 2 No. 2 (2026): JULI-DESEMBER

A Critical Review of 10 Cash Flow Strategies for A Successful Business

Isytah Aula Ma’rufaa (UIN Raden Mas Said)
Suryati Suryati (UIN Raden Mas Said Surakarta)
Bhenu Artha (Universitas Widya Mataram)
Rhamadinna Fatimah (Beijing Normal University, People’s Republic of China)



Article Info

Publish Date
10 Oct 2026

Abstract

This study presents a critical review of Scott Richards’s "10 Cash Flow Strategies for a Successful Business" to evaluate its efficacy as a financial management guide for micro, small, and medium enterprises (MSMEs).  Employing a critical literature review methodology, this paper assesses the book's theoretical underpinnings, practical utility, and methodological soundness. The findings indicate that the book excels in translating complex accounting principles into accessible, actionable tactics, particularly regarding the working capital cycle, pricing elasticity, and short-term cash flow forecasting. However, the review identifies significant analytical and methodological limitations. The text lacks rigorous financial evaluative metrics, such as Net Present Value (NPV) and Return on Investment (ROI), relies on colloquial anecdotes rather than empirical data like Partial Least Squares Structural Equation Modeling (PLS-SEM), and overlooks the human capital dimensions of organizational management. Furthermore, the book's underlying commercial motive compromises its educational depth. Ultimately, while the text serves as an effective foundational primer for nascent entrepreneurs, it remains insufficient for advanced corporate financial management and scaling operations, requiring supplemental analytical tools to ensure sustained business resilience.

Copyrights © 2026






Journal Info

Abbrev

iej

Publisher

Subject

Economics, Econometrics & Finance

Description

Accepts research articles, both empirical studies and literature studies that focus on the fields of Economics, Accounting and ...