MENGELOLA TINGKAT LIKUIDITAS DAN RENTABILITAS PERUSAHAAN MELALUI IMPLEMENTASI EFEKTIVITAS CASH BUDGET

Abstract

This study aimed to determine the management of liquidity and
profitability of the company through the implementation of effective use of the
cash budget. The design of this study used a qualitative approach with the
company’s financial manager informant with the help of an open questionnaire
to obtain a cash budget implementation and the documentation data in the
form of the company’s financial statement. The validity test of the data used
triangulation model. The results showed that managing the effective level of
liquidity and profitability of the company was based on effective drafting and
implementing for the cash budget of companies at first. After the cash budget
was prepared, the situation of liquidity and profitability of the company became
better. The limitation of this study only examined in one company and to be
suggested for future researchers to look at more than one company.