ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR EFEKTIVITAS KINERJA ARUS KAS PERUSAHAAN

Abstract

The purpose of this research is to find out the stages of preparing cash flow statement and calculating
the ratio analysis of cash flow statement to measure the effectiveness of financial performance of a company and
to find out efforts that have to be carried out in order to increase the cash flow.This research is a qualitative
descriptive research that is meant to describe the condition that has occurred, to observe, to disclose, and to
illustrate correctly things that are being handled and to make conclusion. The data analysis has been done by
using the ratio analysis of cash flow statement. The result of the calculation of cash flow statement and the
analysis of cash flow statement shows that the effectiveness of financial statement of PT Kembang Bulan
Surabaya in 3 year periods (2011-2013) shows less good financial performance, it can be seen from the
calculation of 2012 cash flow statement, the net cash of the operating activity shows the result is negative value
and the result of cash flow analysis ratio shows that the operating cash flow ratio in 2011-2013 periods is under
1. The result of calculation ratio which shows negative value and operating cash flow ratio which is under 1
describes that PT Kembang Bulan Surabaya is unable to meet its obligation and its commitments. This inability
is caused by in 3 year periods (2011-2013) PT Kembang Bulan Surabaya has not presented their cash flow
statement and has not performed cash flow statement analysis so the financial performance cannot be known
early to do some improvements particularly to improve the cash flow of the company.
Keywords: Cash Flow Statement, Cash Flow Statement Analysis, and the Effectiveness of Cash Flow Statement