PENYUSUNAN LAPORAN ARUS KAS PADA PRIMKOP KARTIKA S-11 BHALADIKA SEMARANG TAHUN 2020

Authors

  • Adibatul Isna
  • Didiek Susilo Tamtomo
  • Sulistiyo Sulistiyo

DOI:

https://doi.org/10.32497/akunbisnis.v4i2.3109

Keywords:

Cash flow statement, operating activities, investing activities, financing activities, free cash flow.

Abstract

This study aims is to prepare the statement of cash flow and analyze the
cash flow statement in 2020 at Primkop Kartika S-11 Bhaladika. Data collection was obtained by interview and documentation, while methods of writing used are
description and exposition. Description method to describe comparative balance
sheets as of December 31, 2020 and 2019, calculation of business results for the year ended December 31, 2020, and selected data transaction Primkop Kartika S-11 Bhaladika for 2020. Exposition method to clarify about changes in cash and cash equivalents, cash flows from operating activities, investing activities, and financing activities. The result of this study is the cash flow statement of Primkop Kartika S-11 Bhaladika in 2020 can be prepared and presented. The statement of cash flow shows positive cash flow in operating activities of Rp 629.577,163.00, and positive cash flow in investing activities of Rp 976,769,854.00, and positive cash flow in financing activities of Rp 285,951,078.00. Analysis of cash flow statement indicates idle cash at Primkop Kartika S-11 Bhaladika Semarang in 2020.

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Published

2021-11-30

Issue

Vol. 4 No. 2 (2021)

Section

Articles

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