ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT PENGAMBILAN KEPUTUSAN MANAJEMEN PERUSAHAAN (Studi Kasus PT. Alvindo Sakti Perkasa)

Authors

  • Gusty Sastra Sartika Mahasiswa Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Nelly Astuti Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Rizal Ruben Manullang Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Keywords:

Accountants, Financial Accounting, Financial Statements

Abstract

     The method used in this research is a quantitative descriptive method using the calculation of 9 cash flow ratios. The 9 ratios are free cash flow ratio, quality of income ratio, operating cash flow ratio (AKO), fund flow coverage ratio (CAD), cash to interest coverage ratio (CKB), cash coverage ratio to current debt (CKHL), ratio capital expenditure (PM), total debt ratio (TH), and free net cash flow ratio (AKBB). The purpose of this study is to find out or measure the workings or management performance in making a decision by looking at the company's cash flow statement using 9 ratios. Based on the results of the study of 9 ratios only 6 ratios that can be used by researchers and three ratios can not be used because the item is not listed or the data does not allow contained in the financial statements so researchers decided not to use this ratio, specifically the ratio of Coverage of funds (CAD), ratio of cash flow to interest coverage (CKB) and free net cash flow ratio (AKBB). The results of the 6 ratios state that the company PT. Alvindo Sakti Perkasa has not been running effectively in managing and controlling its operating expenses, this can be seen from each of the 6 ratios resulting in a minus value in 2016 and 2017.

Author Biographies

Nelly Astuti, Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang

Dosen Pembimbing I

Rizal Ruben Manullang, Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Dosen Pembimbing II

Published

2019-11-01

How to Cite

Sastra Sartika, G., Astuti, N., & Ruben Manullang, R. (2019). ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT PENGAMBILAN KEPUTUSAN MANAJEMEN PERUSAHAAN (Studi Kasus PT. Alvindo Sakti Perkasa). Jurnal Akuntansi Bisnis Dan Keuangan, 6(2), 129–138. Retrieved from https://e-jurnal.stie-ibek.ac.id/index.php/JABK/article/view/94

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