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ANALISIS CASHFLOW{ARm KAS) SEBAGAI SUMBER INFORMASI BAGI SERIKAT PEKERJA DI WILAYAH KABUPATEN/KOTA BEKASI Diana Fajarwati
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 1 No 2 (2007): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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Abstract

Statement of cash flows is the financial statement that provides information about the cash in flows and out flows from operating, investing, and financing activities during an accounting. The informatiom provided in a statement of cash flows, if used with related disclosures and the other financial statements, should help investors, creditors, and other to:l) Assess the enterprise’s ability to generate positive future net cash flows, 2) Assess the enterprise’s ability to meet its obligations, its ability to pay dividends, and its needs for external financing, 3) Assess the reasons for differences between net income and (associated cash receipts and payments, 4) Assess the effects on an enterprise’s financial position of both its cash and noncash investing and financing transaction during a period.
KAJIAN TEORITIS PENTINGNYA STANDAR BAKU MUTU KEUANGAN SEBUAH LEMBAGA Diana Fajarwati
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 3 No 1 (2009): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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Abstract

Financial reporting is information that is used as the basis for decision making, therefore the financial statements must be accurate and reliable. The financial statements consist of statements Balance Sheet, profit and loss, and report changes in capital The income statement reports income and expenses, which according to the economic concept of income must be fought is the highest while the lowest-cost rendahnay. Better cost control must implement the standard fee so it can determine the difference from the established standards