ANALISIS LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KEUANGAN PADA KOPERASI PERKERJA MESRANIA PT.PERTAMINA (PERSERO) UPMS II PALEMBANG

ANDRIANI, YOGI (2016) ANALISIS LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KEUANGAN PADA KOPERASI PERKERJA MESRANIA PT.PERTAMINA (PERSERO) UPMS II PALEMBANG. Other thesis, POLITEKNIK NEGERI SRIWIJAYA.

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Abstract

Cash is the most liquid asset that determines the smoothness of financial cooperatives. To be able to obtain information about the cash receipts and disbursements, then created a cash flow statement. A must for the cooperative to include a cash flow statement in the annual financial statements, make the cash flow statement information as performance analysis tools increasingly important cooperative. One analysis of the financial performance by using the cash flow statement is the ratio of cash flow analysis. The purpose of this analysis is to identify and assess the level of financial performance as measured using a cooperative analysis of the cash flow statement in the form of ratios and reveals the role of cash flow information in measuring the financial performance Koperasi Pekerja Mesrania PT.Pertamina UPms II Palembang. From the above analysis results concluded that based on the ratio of cash flow to measure the financial performance of the Koperasi Pekerja Mesrania PT.Pertamina UPms II Palembang is still not good because of the five cash flow ratio were analyzed, there are still cash flow ratio analysis under 1(one).Cash flows Koperasi Pekerja Mesrania PT.Pertamina UPms II Palembang in an unstable state each year caused by the size of the acquisition and use of cash cooperatives are not balanced. The analysis showed that the condition for four period fluctuated, this is caused by the increase in current assets is accompanied by rising current liabilities and cash in large numbers sometimes unbalanced.Based on this analysis, the management suggested Koperasi Pekerja Mesrania PT.Pertamina UPms II Palembang in carrying out its business activities should be able to use and manage cash flow well in order to meet its short-term liabilities (liquidity). This is because cash is the most-current asset element or in other words, cash is the most liquid working capital.

Item Type: Thesis (Other)
Uncontrolled Keywords: Kinerja Keuangan, Arus kas, Kas
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mrs Trisni Handayani
Date Deposited: 27 Mar 2017 07:44
Last Modified: 27 Mar 2017 07:44
URI: http://eprints.polsri.ac.id/id/eprint/3365

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