AkMen JURNAL ILMIAH
Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah

ANALISA LAPORAN ARUS KAS SEBAGAI ALAT BANTU DALAM PENILAIAN KINERJA KEUANGAN PADA PDAM TIRTA MANAKARRA

Rostiaty Yunus (Unknown)

Article Info

Publish Date
30 Jun 2015

Abstract

This study aims to determine whether the Regional Water Company Tirta Manakarra already using the Statement of Cash Flows in assessing financial performance. As for the method of analysis used in this research is quantitative descriptive analysis method with a comparative analysis techniques as well as horizontal and vertical analysis of financial ratios. From the discussion and analysis showed Horizontal analysis of the cash flows in 2010-2012 continues to increase each period. Analysis vertically to increase and decrease the flow of cash and cash equivalents, for the comparison of operating activities and investments have increased, while the funding activities decreased quite dramatically. Based on the evaluation of financial performance through results pebandinganCash Flow Return On Debt And Equitypada in 2010 at 0.05 and increased in 2011 as much as 0.12, and so also in the year 2012 as many as 0.12.

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Journal Info
AkMen JURNAL ILMIAH
Website

Abbrev

akmen

Publisher

institute teknologi dan bisnis nobel indonesia

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan ...