EFEKTIVITAS CASH FLOW DEPOT TAHU SUMEDANG RWJ TONJONG TAJURHALANG KABUPATEN BOGOR JAWA BARAT
DOI:
https://doi.org/10.29040/jie.v8i4.16589Abstract
The impact of the Covid-19 pandemic, many Micro, Small and Medium Enterprises closed, one of the reasons is the inability to manage cash flow properly. The company's cash flow plays a role in controlling financial conditions on a regular basis, and knowing for sure the source of the company's income and expenses. When cash flow is managed properly, business activities will run smoothly. This study aims to determine whether the cash flow report has an effect on business continuity, and how much effectiveness the cash flow of the Sumedang RWJ Depot Tahu business is. This qualitative research, based on natural conditions, starts from data, clarified with relevant theories. Collecting data by triangulation, observation, interviews, literature studies and documentaries. Analysis of data reduction techniques, draw conclusions and present the results. The results of the study, cash flow management has an effect on business continuity, even though the recording is not in accordance with the usual accounting procedures, Simple cash management is applied with the principle that cash outflows should not exceed cash inflows. The achievement of the expected goals shows that the cash flow of the Sumedang Tahu Depot is quite effective.
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Keywords: Cash Flow; Depot Tahu Sumedang RWJ; Effectiveness; Covid-19 pandemic; UMKM
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