Jurnal Pendidikan Akuntansi (JPAK)
Vol 10 No 2 (2022)

Analisis Laporan Arus Kas Dalam Menilai Kinerja Pada PT Sariguna Primatirta Tbk (Cleo)

Fahrizal Kelvin Prasetyo (Universitas Negeri Surabaya)
Luqman Hakim (Universitas Negeri Surabaya)



Article Info

Publish Date
01 Aug 2022

Abstract

This study for determining the impact of covid-19 pandemic on the performance of PT Sariguna Primatirta. The method used was descriptive method with the aim for describing the performance of financial statements of PT Sariguna Primatirta. The data was collected through secondary data in the form of Company Financial Statement Information from three periods starting from 2018 to 2020. Data collection's techniques used documentation techniques on the balance sheet and income statement of the company. The analysis method used was descriptive data analysis with financial ratio formulation and then delivered back with more informative and easy to understand. The analysis's results said that the company's financial statements showed that PT Sariguna Primatirta's financial performance experienced a less stable performance. Looking through the results of operating cash flows to current liabilities that do not show a significant increase. In 2019 showed the lowest ratio results compared to other years, except for the capital expenditure ratio showed the maximum results.

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Journal Info

Abbrev

jpak

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Pendidikan Akuntansi(JPAK) adalah jurnal ilmiah yang mempublikasikan hasil penelitian dan pemikiran dalam bidang pendidikan akuntansi, ilmu akuntansi, keuangan dan perbankan. Jurnal Pendidikan Akuntansi menerima manuskrip penelitian kuantitatif, penelitian kualitatif, mixed method, Penelitian ...