PENERAPAN CASH FLOW MANAGEMENT MELALUI ANALISA RASIO UNTUK SUSTAINABILITAS UMKM (Studi kasus pada CV Jayanti Utama peternak burung puyuh Bogor)
DOI:
https://doi.org/10.22441/jimb.v3i1.3545Keywords:
Cash Flow Management, analisa rasio, arus kas, profitabilitas,Abstract
Keberadaan UMKM yang mejadi tulang punggung perekonomian suatu negara diberbagi
belahan dunia, justru banyak yang mengalami kebangkrutan. Penelitian menunjukkan
salah satu penyebab adalah tidak adanya Cash flow management yang baik. Oleh karena
itu penelitian inidilakukan dengan tujuan untuk menunjukkan penerapan Cash flow
management melalui penyusunan laporan arus kas, sehingga diperoleh informasi bagi
pengelola dalam analisadan prediksi usaha. Penelitian dilakukan dengan studi kasus pada
UMKM telur puyuh, dan hasil penelitian menyimpulkan bahwa dengan tidak
diterapkannya Cash flow management, pengelola kesulitan dalam melakukan analisa dan
prediksi usaha yang terlihat dari menurunnya jumlah produksi di periode akhir. Dengan
manajemen arus kas, dapat meningkatkan profitabilitas, sustainability, dan perencanaan
dimasa yang akan datang.
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