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Proceedings of the Conference on International Visions and Transformative Actions for Society
e-ISSN: 3164-7081
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  • Cash Receipts and Expenditure Management in the Strategic Decision-Making Process Based on Financial Data (A Study of a Logistics Company)

    Ananda Rahma Dea ITEBIS PGRI Dewantara Jombang Indonesia , Rachyu Purbowati ITEBIS PGRI Dewantara Jombang Indonesia

    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.  

    Pages: 153-161
    Published: 2026-09-01
    DOI: https://doi.org/10.29407/veccvy07
    Views: 75 Downloads: 26
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Pancasila and Civic Education Study Program
Universitas Nusantara PGRI Kediri
Street of K.H. Ahmad Dahlan No. 76 Mojoroto District, Kediri City, East Java, Indonesia 64113. 
Website: https://proceeding.unpkediri.ac.id/index.php/civitas
Email: ppkn.fkip@unpkdr.ac.id
 
E-ISSN :  3164-7081
Proceedings of the Conference On International Visions And Transformative Actions For Society (CIVITAS)
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