cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dedi Sufriadi
Contact Email
dedisufriadi@gmail.com
Phone
+6285260082672
Journal Mail Official
jurnal@indopublishing.or.id
Editorial Address
Jln. Malahayati KM. 9 Desa Kajhu Kabupaten Aceh Besar, Indonesia 23373
Location
Kab. aceh besar,
Aceh
INDONESIA
Indonesia Economic Journal
Published by Indo Publishing
ISSN : 30904609     EISSN : 30904552     DOI : https://doi.org/10.63822/iej
Core Subject : Economy,
Economics, Econometrics & Finance
Accepts research articles, both empirical studies and literature studies that focus on the fields of Economics, Accounting and Management
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 402 Documents
 37   38   39   40   41 
A Critical Review of 10 Cash Flow Strategies for A Successful Business Isytah Aula Ma’rufaa; Suryati Suryati; Bhenu Artha; Rhamadinna Fatimah
Indonesia Economic Journal Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/vbxxv837

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.
Analisis Biaya Relevan dalam Pengambilan Keputusan Membuat Sendiri atau Membeli dari Luar pada PT Indah Kiat Pulp & Paper Tbk. Periode 2021-2025 Fadhilah Muthi’ah Ashari; M. Dwiki Akbar; Jonathan Brilianto; Risky Budianto
Indonesia Economic Journal Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/p80n8y94

Abstract

Penelitian ini bertujuan membandingkan biaya relevan antara alternatif membuat sendiri dan membeli dari luar pada PT Indah Kiat Pulp & Paper Tbk. selama periode 2021-2025 dengan menggunakan analisis biaya diferensial. Data yang digunakan adalah data sekunder yang diolah dari laporan tahunan perusahaan. Biaya alternatif membuat sendiri dihitung dari biaya bahan baku, tenaga kerja langsung, dan overhead pabrik, sedangkan biaya alternatif membeli diestimasi dengan asumsi harga beli 10% di atas biaya produksi per ton. Hasil analisis menunjukkan bahwa membuat sendiri lebih hemat pada seluruh tahun pengamatan, dengan penghematan terbesar US$243.035 ribu pada tahun 2022 dan terkecil US$212.405 ribu pada tahun 2025. Analisis sensitivitas menunjukkan bahwa keputusan ini berbalik hanya jika harga beli lebih rendah daripada biaya produksi internal. Dengan demikian, memproduksi sendiri merupakan keputusan yang lebih menguntungkan bagi perusahaan.

Page 41 of 41 | Total Record : 402

 37   38   39   40   41 

Filter by Year

2025 2026


Reset
Filter By Issues
All Issue Vol. 2 No. 2 (2026): JULI-DESEMBER Vol. 2 No. 1 (2026): JANUARI-JUNI Vol. 1 No. 2 (2025): DESEMBER Vol. 1 No. 1 (2025): JUNI