Analisis Laporan Arus Kas sebagai Dasar Pengukuran Kinerja Keuangan Rumah Sakit Umum Daerah (studi kasus pada RSUD di Sumatera Selatan)

Safitri, Rika Henda

doi:10.24964/ja.v5i2.283

Cited by 3 publications

(3 citation statements)

References 1 publication

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“…Jumlah Arus Kas Operasi AKO = ......................(1) Kewajiban Lancar Dalam Safitri (2017), pengukuran kinerja keuangan pada analisis laporan arus kas operasi (AKO) sebagai berikut:…”

Section: Rasio Arus Kasunclassified

Analisis Laporan Arus Kas untuk Menilai Kinerja Keuangan Pada PT Indofood Sukses Makmur Tbk yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020

Putriani

Damanik

Purba

2022

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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Cash is a financial report that contains information on cash inflows and outflows from an entity during a certain period, to obtain information on receipt of cash disbursements, a cash flow statement is made. Companies must include a cash flow statement in their annual financial statements. Included in the analysis of financial performance using a cash flow statement is an analysis of the cash flow ratio. The purpose of this study was to determine the performance of the company PT Indofood as measured by using the cash flow ratio in measuring the financial performance of PT Indofood Sukses Makmur Tbk. The analytical method used is descriptive quantitative by looking at the cash flow statements and financial performance of PT Indofood Sukses Makmur Tbk. The population of financial statements at PT Indofood Sukses Makmur Tbk, sample financial statements for 2016-2020 with financial ratios, namely cash flow ratios, cash coverage ratios to interest, cash coverage ratios to current liabilities, capital expenditure ratios, total debt ratios and cash adequacy ratios Genre. From the results of the study it was concluded that the performance of PT Indofood Sukses Makmur Tbk according to the calculation of the financial cash flow ratio (AKO) with an average value of 0.38 < 1, the ratio of cash flow coverage to current liabilities (CKHL) with an average value of 0.57 < 1, Capital expenditure ratio (PM) with an average value of 0.24 < 1, total debt ratio (TH) with an average value of 0.19 < 1, cash flow adequacy ratio (KAK) with an average value of 0.012 < 1 is not good, which means that the performance of the company PT Indofood Sukses Makmur Tbk cannot manage the existing cash flow to be able to generate cash flow properly in order to meet its short-term obligations and current liabilities. The cash to interest coverage ratio (CKB) with an average value of 17,595 > 1 is good, which means very good because the cash can cover the interest costs of PT Indofood Sukses Makmur Tbk and can pay it directly without having to sell assets.

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“…Jumlah Arus Kas Operasi AKO = ......................(1) Kewajiban Lancar Dalam Safitri (2017), pengukuran kinerja keuangan pada analisis laporan arus kas operasi (AKO) sebagai berikut:…”

Section: Rasio Arus Kasunclassified

Analisis Laporan Arus Kas untuk Menilai Kinerja Keuangan Pada PT Indofood Sukses Makmur Tbk yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020

Putriani

Damanik

Purba

2022

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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“…The purpose of presenting a statement of cash flows is to provide useful information for financial statement users to assess the impact of operating activities, investing activities, and financing activities on the company's financial position and cash and cash equivalents. According to Safitri et al (2017), cash flow is a financial statement that includes the effect of cash from operating, investing, and financing activities, as well as a net increase or decrease in a company's cash in one period. Cash flow statement analysis can evaluate a company's ability to generate cash in the future as well as its ability to pay short-term or long-term obligations.…”

Section: Introductionmentioning

confidence: 99%

Analysis of Cash Flow Statement to Assess the Company's Financial Performance at Pt Astra International Tbk.

Suciani

Setyawan

2022

CASHFLOW

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Companies must keep track of their financial health and performance in order to meet their objectives. Financial statements are used to examine a company's financial performance. Analyzing cash flow figures can be used to evaluate a company's financial performance. This is a descriptive study that employs quantitative approaches. The data used is secondary data from PT Astra International Tbk's annual report in the form of cash flow reports. Cash flow ratio analysis was utilized as an analytical approach. The operating cash flow ratio, capital expenditure ratio, cash coverage ratio to current liabilities, cash coverage ratio to net income, and total debt ratio were all considered in this study. The findings of the cash flow ratio calculation indicate that PT Astra International Tbk. has a poor financial performance.

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“…Menurut Safitri et al (2017), tujuan dari pengukuran kinerja adalah untuk menghasilkan data, yang kemudian apabila data tersebut dianalisis secara tepat akan memberikan informasi yang akurat bagi pengguna data tersebut. Dapat disimpulkan bahwa pengukuran kinerja dalam suatu perusahaan menyangkut keseluruhan bidang yang di tawarkan oleh perusahaan sebagai nilai jual kepada konsumen untuk memperoleh pendapatan.…”

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Analisis kinerja keuangan perusahaan umum daerah air minum sedaratan timor

Manane¹,

Duli²,

Taolin³

2022

JPPI

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Penelitian ini bertujuan untuk mengetahui kinerja perusahaan daerah air minum sedaratan Timor yang dilihat dari aspek ROE (return on equity) efektivitas penagihan, efisiensi produksi dan tingkat kehilangan air, dan untuk mengetahui perbedaan yang signifikan kinerja perusahaan air minum sedaratan Timor dari aspek ROE (return on equity) efektivitas penagihan, efisiensi produksi dan tingkat kehilangan air. Sumber data yang digunakan adalah data sekunder, teknik analisis data yang digunakan adalah analisis perbandingan dengan alat analisis software SPSS 20 diketahui bahwa ROE dari perusahaan umum daerah air minum kabupaten Kupang lebih baik, efektivitas penagihan dari perusahaan umum daerah air minum kabupaten Kupang berkategori cukup baik, rasio efisiensi produksi dari perusahaan umum daerah air minum kota Kupang sangat efisien, dan tingkat kehilangan air perusahaan umum daerah kabupaten TTS lebih baik. Berdasarkan uji perbedaan, maka dapat simpulkan bahwa, terdapat perbedaan yang signifikan antara perusahaan umum air minum sedaratan Timor dari aspek ROE, efektivitas penagihan, efisiensi produksi dan tingkat kehilangan air.

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Analisis Laporan Arus Kas sebagai Dasar Pengukuran Kinerja Keuangan Rumah Sakit Umum Daerah (studi kasus pada RSUD di Sumatera Selatan)

Cited by 3 publications

References 1 publication

Analisis Laporan Arus Kas untuk Menilai Kinerja Keuangan Pada PT Indofood Sukses Makmur Tbk yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020

Analisis Laporan Arus Kas untuk Menilai Kinerja Keuangan Pada PT Indofood Sukses Makmur Tbk yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020

Analysis of Cash Flow Statement to Assess the Company's Financial Performance at Pt Astra International Tbk.

Analisis kinerja keuangan perusahaan umum daerah air minum sedaratan timor

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