ANALISIS LAPORAN ARUS KAS DALAM MENGUKUR KINERJA LAPORAN KEUANGAN PADA PT ANYNDRA KREASI SUKSES

• NUR AJENG SAFITRI
• 2023

---

The cash flow of a company is part of the financial statements, in measuring the company's financial performance can be analyzed, namely the ratio. In assessing the ratio we can use the calculation, the calculation used is the cash flow ratio. The purpose of this study is to be able to find out and analyze how the financial performance of PT Anyndra Kreasi Sukses and analyze the cash flow statement using the Operating Cash Flow ratio, Cash to Interest Coverage Ratio, Capital Expenditure Ratio, Total Debt Ratio and Cash Flow to Net Profit Ratio. This research uses a qualitative descriptive approach method. The results of this study show that the cash flow statement analysis measures financial performance during 2019-2021, obtaining a 2019 Operating Cash Flow Ratio value of 0.3, 2020 of 0.2 and 2021 of 0.6. The value of Cash to Interest Ratio in 2019 was 10.6, 2020 was 3.2 and 2021 was 7.7. The value of the 2019 Capital Expenditure Ratio was 0.4, 2020 was 1.2, and 2021 was 0.3. The Total Debt Ratio in 2019 was 0.3, 2020 was 0.2 and 2021 was 0.6. The value of Cash to Profit Ratio in 2019 was 1.4, 2020 was 5.2, and 2021 was 0.8. The ratio that is said to be good then the value exceeds the standard above 1, if the value is below standard 1 then it cannot be said to be good in a company

• International Finance

Agung Anggoro Seto, S.E., M.Si., C.Fr., C. F., Maria Lusiana Yulianti, S.E., M. M., Dr. Dra. Nurchayati, S.E., M.Si., A., Dr. Ratih Kusumastuti, S.E., M.M., M.Si.,

Ak., C., Nita Astuti, S.E., M.M., R., Hendra Galuh Febrianto, S.E.I., M. A., Paradisa Sukma, S.E., M. A., Amalia Indah Fitriana, S.E., M. A., Drs. Parju, S.E.,

M. S., Dr. Arif Budi Satrio, M. A., Tri Hanani, S.E., M. S., Mohamad Zulman Hakim, S.E., M.M., M.Ak., CSRS., C., Dr. Elly Jumiati, S.P., M. P., & Rusydi Fauzan, S.E., M. M. (2023). Analisis Laporan Keuangan. Pt Global Eksekutif Teknologi.
Akt. MM., D. R. S. (2020). Kinerja Keuangan perusahaan Program Pasca Sarjana.
Universitas prof Moestopo (beragama).

Aziz, A., Manullang, R., & Agustian, R. A. (2022). Analisis Laporan Arus Kas untuk Menilai Kinerja Keuangan Perusahaan di Bidang Jasa pada PT. Hotel Sahid Jaya Internasional, Tbk. Journal of Academia Perspectives, 2(1), 59–68. https://doi.org/10.30998/jap.v2i1.922

Dareho, H. T. (2018). Analisis Laporan Arus Kas Untuk Menilai Kinerja Keuangan Pada Pt. Ace Hardware Indonesia Tbk. Jurnal EMBA, 662(2), 662–672.

Dr Agie Hanggara, M. (2019). Pengantar Akuntansi. CV Jakad Publishing. Kariyoto. (2017). Analisa Laporan Keuangan. UB Press.

Kasmir. (2015). Analisis Laporan Keuangan. rajagrafindo persada.

Lesmang, H. (2022). Analisis laporan keuangan, pada usaha mikro kecil menengah.
Expert.

Marfu’ah. (2019). Analisis Laporan Arus Kas dalam Menilai Kinerja Keuangan pada Perusahaan. Journal of Chemical Information and Modeling, 53(9), 1689–1699.

Prihadi, T. (2012). memahami laporan keuangan sesuai IFRS dan PSAK. PPM. Rosmawati, S., & Hasibuan, R. H. (2020). Analisis Laporan Arus Kas Dalam Menilai

Kinerja Keuangan Pada PT. Unilever Indonesia, Tbk. Citra Ekonomi, 1(1).

Sabaruddin Chaniago, Pirmatua Sirait, Widy Hastuty. (2021). Akuntansi Keuangan Profesional Kelola Liabilitas dan Ekuitas. Expert.

Tutik siswanti, S.E., M, Si, Setiadi, S.E., M.M.ACPA., Bintang B. Sibarani, S.E., M.
.    (2022).    Pengantar    Akuntansi.    PT    Nasya    Expanding    Management. https://books.google.co.id/books?hl=id&lr=&id=s9xwEAAAQBAJ&oi=fnd&p g=PR1&dq=unsur+dasar+persamaan+akuntansi&ots=nQHCfPiWk4&sig=ydw PmH8YdAsXYFqI0aexTYacTJU&redir_esc=y#v=onepage&q=unsur dasar persamaan akuntansi&f=false

Utami, C. P. (2021). Analisis Laporan Arus Kas Sebagai Alat Pengukur Keputusan Investasi Pada PT Xl Axiata Tbk Tahun 207-2020. Skripsi Fakultas Ekonomi Dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Bengkulu.

Zulmi, R. A., Suparyanto dan Rosad (2015, Puspitarini, Publikasi, N., Kesehatan, F. I., Nugroho, A., Latihan, P., Tungkai, P., Pendidikan, U., Kahfi, M. K., Wiyaja,

F. J. M., & Diputra, R. (2018). Analisis Laporan Arus Kas Dalam Menilai Kinerja Keuangan Pada Koperasi Pegawai Republik Indonesia (KP-RI) “Agung” Kec. Gedangan, Kab. Malang. Jurnal SPORTIF : Jurnal Penelitian Pembelajaran, 2(6), 24–29. https://www.ptonline.com/articles/how-to-get-better-mfi- results%0Amuhammadkahfi16060474066@mhs.unesa.ac.id