Penyusunan Anggaran Kas Sebagai Alat Perencanaan dan Pengendalian Likuiditas Pada UMKM Toko Amplang Bumbu Usaha Devi (Fahrizan Elvadin)

October 18, 2022
Filed under: Data Portal Mahasiswa S1 

Data Portal Mahasiswa S1

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On: Oct 18, 2022 @ 12:39 PM
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  • 1. Title [Judul]: Penyusunan Anggaran Kas Sebagai Alat Perencanaan dan Pengendalian Likuiditas Pada UMKM Toko Amplang Bumbu Usaha Devi
  • 2. Creator [Pengarang/ penulis]: Fahrizan Elvadin
  • 3. Subject [Subjek dan kata kunci]: Cash Budget, Planning, Control, Liquidity Ratio, Current Ratio, Quick Ratio, Cas
  • 4. Description [Abstrak] : Preparation cash budget as tool of planning and controlling at UMKM This is very important for all companies and also MSMEs, because the cash budget is a plan that has been prepared to achieve certain goals. However, Toko Amplang Bumbu Usaha Devi did not prepare a cash budget, therefore it would be better if Toko Amplang Bumbu Usaha Devi prepared a cash budget in order to increase existing income.
    The purpose of this study is to find out how to use cash budgeting as tool of planning and controlling increased liquidity Toko Amplang Bumbu Usaha Devi. The types and sources of data used in this study are qualitative data and quantitative data, data using interview methods and document studies were obtained from shop owners and employees. The data sources used are financial reports from Toko Amplang Bumbu Usaha Devi of years 2019-2021. The data analysis technique used in this study uses quantitative descriptive by calculating the Liquidity Ratio which consists of Current Ratio, Quick Ratio, Cash Ratio, and Minimum Cash Inventory.
    The conclusion of the research found that the results of the calculation showed a lack of good planning and liquidity control capabilities without using a cash budget. It can be seen that the Current Ratio, Quick Ratio, and Cash Ratio fluctuated increased and decreased. In 2019, both Quick Ratio and Cash Ratio were unable to pay their short-term obligations. Of all the liquidity ratios, only the Current Ratio can guarantee its current liabilities.
  • 5. Publisher [Nama Lembaga Kontributor]: Program Studi Ilmu Administrasi Bisnis
  • 6. Contributor [Pembimbing, promotor, ilustrator, produser, dll.] : Dr. Muhammad Zaini, M.Si
  • 7. Date [Tanggal / tahun penciptaan atau penerbitan]: 2022-10-18
  • 8. Type: Artikel
  • 10. Right [Contoh: CCL, MIT, Open Document, dll.]: eJournal article

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