PERANCANGAN LAPORAN ARUS KAS DAN PENILAIAN KINERJA BERBASIS ARUS KAS PADA KOPERASI SIMPAN PINJAM SARI DEWATA DESA BANYUPOH KECAMATAN GEROKGAK KABUPATEN BULELENG - ., Made Diah Pratiwi Handayani; ., Nyoman Trisna Herawati, SE.AK,M.Pd.; ., I Gusti Ayu Purnamawati, S.E. (Universitas Pendidikan Ganesha, 2017)
Penelitian ini bertujuan mengetahui (1) perancangan laporan arus kas pada KSP Sari Dewata periode 2015; (2) penilaian kinerja arus kas pada KSP Sari Dewata dengan menggunakan rasio arus kas sebagai berikut : rasio kas operasi (AKO), rasio arus kas dana (CAD), rasio cakupan kas terhadap bunga (CKB), rasio cakupan kas terhadap hutang lancar (CKHL), rasio pengeluaran modal (PM), rasio rasio total hutang (TH), rasio arus kas bersih dan bebas (AKBB). Penelitian ini merupakan penelitian kuantitatif deskriptif, dimana peneliti melakukan observasi langsung kelapangan dan mengumpulkan data yang akan dianalisis berdasarkan pengamatan dan pengetahuan peneliti. Teknik analisis data yang digunakan yaitu (1) pengumpulan data; (2) reduksi data; (3) penyajian data; (4) analisis data; dan (5) penarikan kesimpulan. Hasil Penelitian menunjukkan (1) perancangan laporan arus kas KSP Sari Dewata disusun dengan menggunakan metode tidak langsung, dari laporan arus kas tersebut diketahui bahwa aktivitas operasi sebesar Rp – 376.400, aktivitas investasi sebesar Rp – 3.724.000, dan aktivitas pendanaan sebesar Rp 52.630.642, sehingga terjadi peningkatan kas pada periode 2015 sebesar Rp 48.530.442; dan (2) secara keseluruhan penilaian kinerja dari perhitungan rasio arus kas di ketahui kinerja keuangan KSP Sari Dewata kurang baik, hal ini karena tingkat kinerja keuangan KSP Sari Dewata dilihat dari rasio – rasio laporan arus kas yang tidak mampu membayar kewajiban dan komitmennya karena hasil seluruh rasio rendah. Kata Kunci : laporan arus kas, rasio arus kas, koperasi simpan pinjam This present study is intended to identify (1) the cash flow statement design on KSP Sari Dewata the period 2015; (2) hereinafter referred to as KSP Sari Dewata using the cash flow ratios as follows: the ratio of operating cash flow (AKO), the ratio of fund cash coverage (CAD), the ratio of cash coverage of interest (CKB), the ratio of cash to current liabilities (CKHL), the ratio of capital expenses (PM), the ratio of total debts (TH), the ratio of net and free cash flow (AKBB). This present study is a descriptive quantitative one, which was conducted by directly observing the field. The data were analyzed based on the researcher’s observation and knowledge. The data analysis included (1) data collection; (2) data reduction; (3) data presentation; (4) data analysis; and (5) conclusion drawing. The results of the study show that (1) the KSP Sari Dewata’s cash flow statement design was prepared using the indirect technique from which it was identified that the operating activities cost Rp. -376,400; the investment activities cost Rp -3,724,000; the funding activities cost Rp. 52,630,642, meaning that there was a cash increase by Rp. 48,530,442 the period 2015; and (2) as a whole, it was identified that the Cooperative’s financial performance was less sound, as can be seen from the low cash flow statement ratios. It could not pay for its obligations and commitments. keyword : cash flow report, cash flow ratio, credit cooperative