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All Journal SEIKO : Journal of Management & Business Patria Artha Journal of Accounting Dan Financial Reporting Amnesty: Jurnal Riset Perpajakan wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Ilmiah Akuntansi Peradaban Idea Pengabdian Masyarakat INVOICE : JURNAL ILMU AKUNTANSI Journal Online Manajemen ELPEI (JOMEL) Center of Economic Students Journal (CSEJ) Amkop Management Accounting Review (AMAR) The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Taxation Research
Nurwanah, Andi
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Journal : Patria Artha Journal of Accounting Dan Financial Reporting

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EVALUATION OF CASH FLOW REPORT AS AN INVESTMENT DECISION MAKING SUPPORT IN CV. CAHAYA MENTARI IN MAKASSAR Nurwanah, Andi
Patria Artha Journal of Accounting dan Financial Reporting Vol 2, No 2 (2018): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v2i2.173

Abstract

The cash flow statement has long been required to be made as part of the company's mainfinancial statements in America based on the Standard of Financial Accounting StatementNo.95 Statement of Cash Flows issued by the Financial Accounting Standards Board. For users of financial statements, especially investors, many benefits can be obtained from this report. Butmany people still don't know this. Usually they only take the data contained in the balance sheetand income statement only to conduct an evaluation in assessing the company's performance.CV. Cahaya Mentari has presented a cash flow statement. The report has been presented wellusing the indirect method. From the cash flow statement CV. Cahaya Mentari has an increasingnet cash flow. However, the company's net cash flow shows a negative number due to a largeamount of cash users in investment activities.
Co-Authors Abna, Nurjannah Abna, Nurul Rafiqa Auliyah Adam, Mukhtar Amaliah, Andi Fauziah Arsyad, Muh Rifai Hamzah Ahmad, Hamzah Hamzah, Muh. Fadhil Herit Pricella, Maezel Ikhtiari, Kirana Junaid, Asriani Khairunnisa, Aqilah Laekkeng, Mursalim Latief, Firda Nabillah Lestari, Harini Muaqilah, Nurul Muh. Arif Muhammad Arsyad Muhammad Nur Mus, Abd Rahman Mus, Abdul Rahman Muslim Muslim Nur Wahyuni Nurmiati Muchlis Putra, Muh Hariansyah Dwi Ramlawati Ramlawati Ratna Dewi Ratna Sari Roslina Alam Santiarsi Ummu Kalsum