THE CASH FLOW STATEMENT AT KOPERASI KAMPUS UNSOED (KOPKUN) PURWOKERTO AT 2012

Authors

  • Laela Retna Uma Priatin Politeknik Negeri Semarang
  • Marliyati Marliyati Politeknik Negeri Semarang

Abstract

Laporan arus kas merupakan bagian dari laporan keuangan yang menunjukan arus
kas masuk dan arus kas keluar dari aktivitas operasi, aktivitas investasi, dan
aktivitas pendanaan pada suatu periode tertentu. Penyusunan laporan arus kas
dimaksudkan untuk memberi informasi kepada para pengguna tentang mengapa
posisi kas berubah dalam suatu periode dan untuk menunjukkan akibat dari investasi
dan pendanaan. Data yang digunakan adalah Neraca Komparatif, Laporan Laba Rugi,
Laporan, Perhitungan Hasil Usaha (PHU), dan data transaksi pilihan lainnya. Dalam
menyusun laporan arus kas digunakan pendekatan neraca dengan metode langsung,
karena metode langsung dapat memberikan informasi yang lebih jelas mengenai arus
kas yang masuk dan yang keluar.

Downloads

Published

2013-10-01

Issue

Vol. 2 No. 1 (2013): vol 2 no.1 2013

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a  Creative Commons Attribution License  that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See  The Effect of Open Access).