Cash Receipts and Expenditure Management in the Strategic Decision-Making Process Based on Financial Data (A Study of a Logistics Company)

Abstract

This study examines how cash receipt and cash disbursement management influences the strategic decision-making process based on financial data through a descriptive qualitative study in a multi-division company, JNT Cargo Jombang. Data were collected through in-depth interviews with three informants: managers, finance staff, and administrative staff, observations of cash documentation, and studies of financial reporting documents. Analysis was conducted using data reduction, categorization, and triangulation. The results show that systematic cash receipt practices and real-time recording increase managerial confidence in financial data, thus supporting evidence-based strategic decisions. Strict cash disbursement management and effective internal controls help reduce uncertainty, although variations in SOPs between companies affect the consistency of data use. The study emphasizes the importance of standardizing cash procedures, increasing managers' data interpretation capacity, and integrating cash documentation into reporting systems to improve the quality of strategic decisions.