Endah Purnamasari


Small and medium businesses have a signicant
role in Indonesia's economy, but it is still in the develop-
ment of a number of serious obstacles. One of the barriers
that jeopardize business continuity is enough cash manage-
ment. Therefore, the author of the theme analysis of cash is

ow management in small and medium businesses in Bogor
Regency. The object of this study is the small and medium
enterprises engaged in the industrial sector in Bogor Re-
gency. Selection of the sample of respondents is using pur-
posive sampling method and to investigate the optimization
of cash
ow to do case studies on PB Bamboo Center. Ra-
tios that are used include the ratio of eciency, suciency,
and liquidity The objective is to nd a picture of cash
management in Small and Medium Enterprises in Bogor Re-
gency, identify the obstacles faced and eorts to overcome
them and to know the extent of optimizing the utilization
of cash
ows that are owned by small and medium enter-
prises. The results of this study is the management of cash

ow the majority of respondents still limited to bookkeep-
ing transactions in and out of cash
ow. Barriers faced
by respondents in managing its cash
ow is their lack of
knowledge in the process of preparing nancial statements
and the idea that nancial management is currently owned
and run is sucient. Eorts have been made to overcome
these obstacles, to follow various training on the manage-
ment of cash and ask for help related parties or relatives
who better understand the management of cash. Small and
medium businesses in Bogor Regency have not been able
to optimize its cash
ow well. It is known from the narra-
tive of the respondents that there are still idle funds in its
business. Narrative of the respondents were reinforced by
the results of the analysis of the eciency ratio, suciency,
and liquidity are performed on PB Bamboo Center as a case
study which states that current management is not optimal.

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