ANALISIS PENGGUNAAN LAPORAN ARUS KAS DALAM MENILAI KINERJA PT. MAGENTA JAYA LESTARI DI BANDAR LAMPUNG

Abstract

Cash flow statement is useful for managers internally and externally to investors and
creditors in making business decisions because of the cash flow statement provides important
information from the perspective of cash basis (cash basis) that complements the income statement
and balance sheet so that it can describe more fully on business activities and financial position.
Based on quantitative analysis is known that in the year 2008 according to the calculation of
the ratio of cash flow to net income to increase operating cash flow performance than indicated only
by net income alone Based on qualitative analysis is known that the management of cash from the
year 2007 - 2009 have not been managed properly assessed because of cash from operations is
very small value is not comparable with the level of sales and a huge decline in 2009.