CD Skripsi
Analisis Laporan Arus Kas Dalam Meningkatkan Kinerja Keuangan Pada Koperasi Pegawai Negeri (Kpn) Wilayah Banuhampu Sungai Puar
Analysis of Cash Flow Reports in Improving Financial Performance in Banuhampu Sungai Puar Region Civil Servant Cooperatives
By: Anjelly Rafiatur Radiah Putri
Email : [email protected]
Supervisor : Dra. Ruzikna, M.Si
Business Administration Study Program, Department of Administrative Science, Faculty of Social and Political Sciences, University of Riau, Pekanbaru, Indonesia
Bina Widya Campus
Jl. H. Soebrantas Km. 12.5 New Intersection, Pekanbaru 28293 Tel/Fax. 0761-63277
ABSTRACT
This study aims to determine and analyze the financial performance of the Banuhampu Sungai Puar Civil Servant Cooperative from 2017 to 2021. The type of data used in this study is quantitative data. The source of the data used is primary data obtained through interviews as well as secondary data, namely the financial report data of the Civil Service Cooperative for the Banuhampu Sunga Puar Region for the 2017-2021 period. Data analysis techniques use cash flow ratios, namely the ratio of Operating Cash Flow (AKO), Total Debt Ratio (TH), Capital Expenditure Ratio (PM), Fund Flow Coverage Ratio (CAD), Cash to Interest Coverage Ratio (CKB), Cash Coverage Ratio To Current Liabilities (CKHL), Free Net Cash Flow Ratio (AKBB), and Cash Flow Adequacy Ratio (KAK). Based on the results of an analysis carried out on the financial performance of the Banuhampu Sungai Puar Civil Servant Cooperative, when analyzed with the Capital Expenditure (PM) ratio, the Fund Flow Coverage ratio (CAD) and the Cash to Interest Coverage ratio (CKB) the results are good, while other ratios are still in condition not good.
Keywords: Statement of Cash Flow, Financial Performance
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