Analisis Laporan Arus Kas pada PT. Hamkagiat Tour & Travel di Pekanbaru
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Institusion
Politeknik Negeri Bengkalis
Author
Sari, Nur Kumala
Subject
562 Akuntansi
Datestamp
2021-09-24 16:35:42
Abstract :
This study aims to determine Cash Receipts for operating and financing activities, cash disbursements for investment activities, Presentation of Cash Flow Statements in accordance with PSAK 02 and comparison of 2017-2019 Cash Flow Statements. The type of data used is descriptive quantitative. Research data obtained by means of documentation. The results of this study are operating activities cash receipts in 2016-2017 an increase of RP.25,776,900 (11.15%), 2017-2018 an increase of RP 103,307,050 (73.24%), 2018-2019 an increase of RP 245.411291 (36.06%). Cash receipts Funding Activities come from accounts payable & capital, In 2017 Funding activities decreased by Rp.319,922,641 (80.40%) due to a decrease in trade payables & capital, In 2018 an increase of Rp. 60,435,891 (77.54%), in 2019 an increase of Rp 44,298,341. Cash Expenditures Investing Activities for Office Inventory in 2017 decreased by Rp. 29,949,141 (33.07%), In 2018 increased by Rp. 99,847,282 (164.70), In 2019 increased by Rp. 79,952,859 (49.83% In the presentation of the cash flow statement of PT. Hamkagiat Tour & Travel in Pekanbaru using the Indirect Method. PT. Hamkagiat Tour & Travel's cash flow in 2017-2019 experienced an increase obtained from Operations activities, Rp. 348,718,341 Funding of Rp. 104,734,232. and Investment 179,800,141, while the cash ratio in 2017 was 0.43, in 2018 the cash ratio was 0.71, in 2019 the cash ratio was 0.86, the ratio value generated during the three years was less than (one) so it is likely that the company will not able to pay its current obligations which could lead to bankruptcy.
This study aims to determine Cash Receipts for operating and financing activities, cash disbursements for investment activities, Presentation of Cash Flow Statements in accordance with PSAK 02 and comparison of 2017-2019 Cash Flow Statements. The type of data used is descriptive quantitative. Research data obtained by means of documentation. The results of this study are operating activities cash receipts in 2016-2017 an increase of RP.25,776,900 (11.15%), 2017-2018 an increase of RP 103,307,050 (73.24%), 2018-2019 an increase of RP 245.411291 (36.06%). Cash receipts Funding Activities come from accounts payable & capital, In 2017 Funding activities decreased by Rp.319,922,641 (80.40%) due to a decrease in trade payables & capital, In 2018 an increase of Rp. 60,435,891 (77.54%), in 2019 an increase of Rp 44,298,341. Cash Expenditures Investing Activities for Office Inventory in 2017 decreased by Rp. 29,949,141 (33.07%), In 2018 increased by Rp. 99,847,282 (164.70), In 2019 increased by Rp. 79,952,859 (49.83% In the presentation of the cash flow statement of PT. Hamkagiat Tour & Travel in Pekanbaru using the Indirect Method. PT. Hamkagiat Tour & Travel's cash flow in 2017-2019 experienced an increase obtained from Operations activities, Rp. 348,718,341 Funding of Rp. 104,734,232. and Investment 179,800,141, while the cash ratio in 2017 was 0.43, in 2018 the cash ratio was 0.71, in 2019 the cash ratio was 0.86, the ratio value generated during the three years was less than (one) so it is likely that the company will not able to pay its current obligations which could lead to bankruptcy.
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