Ekonomia
Vol 11 No 1 (2021): FEBRUARI

Analisis Laporan Arus Kas PT. HM Sampoerna

Popi Sopiah (Universitas Nusa Putra)
Siti Halimah (Universitas Nusa Putra)
Ayunda Fitra Utami (Universitas Nusa Putra)
Nur Hidayah K Fadhilah (Nusa Putra)



Article Info

Publish Date
22 Mar 2021

Abstract

The statements of cash flows is a financial statement cash receipts, cash payments, and net cash changes from operating, investing and financing activities over a period.The purpose of the research is 1 to analyze the cash flow statements of PT. Hanjaya Mandala Sampoerna Tbk, 2. To find a picture of the cash flow statement on Handjaya PT Mandala Sampoerna Tbk Listed in Indonesia Stock Exchange. 3. To determine the financial performance Handjaya Mandala Sampoerna Tbk Listed in Indonesia Stock Exchange. Data analysis techniques used in this research is a qualitative descriptive analysis, comparative analysis, and inductive analysis. The results of this study can be concluded the ratio of cash flow shows the financial situation is not good, because of the overall ratio is likely to decline and has a value below 1. Only 2 ratio rated good that the flow of funds and the coverage ratio of cash flow adequacy ratio.

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Journal Info

Abbrev

STIE-JE

Publisher

Subject

Social Sciences

Description

Ekonomia is an open access peer-reviewed online journal that provides a forum for sharing scientific studies on management, accounting and economic development. Editors welcome articles and research reports that address current issues such as: Financial management, Human resource management, ...