CASH FLOW STATEMENT ANALYSIS TO ASSESS FINANCIAL PERFORMANCE AT PT. PID SULUT by Decire D. Wagiu, Maykel A. Tampenawas, Harty U.H.L. Koagouw, Novy J. Kasenda, Deisy Lusiana, Selvie J. Nangoy, Amalia N. Ichsan , Scientific Research Journal (Scirj), Volume XIII, Issue III, March 2025 Edition

Scirj Volume XIII, Issue III, March 2025 Edition
ISSN: 2201-2796

CASH FLOW STATEMENT ANALYSIS TO ASSESS FINANCIAL PERFORMANCE AT PT. PID SULUT

Decire D. Wagiu, Maykel A. Tampenawas, Harty U.H.L. Koagouw, Novy J. Kasenda, Deisy Lusiana, Selvie J. Nangoy, Amalia N. Ichsan

Abstract: Cash flow report is a report that contains information related to cash income and expenses in a company in a certain period. Cash flow is useful to help leaders make decisions and check the financial statements of each division without having to check them one by one. Financial performance itself can be interpreted as an important process in measuring and monitoring the financial performance of a company. Through financial performance assessments, companies can monitor their financial health regularly, identify potential problems, and take necessary actions to improve financial conditions. The purpose of this study, first, is to find out whether the cash flow report prepared by the company is in accordance with accounting standards for financial statements. Second, to find out the cash flow report is used to assess the company financial performance. The type of research used in this study is a qualitative research method. Primary data, namely data that has been processed in the form of documents, books, and so on. While secondary data is obtained in the form of theoretical concepts with the data sources used, namely cash flow reports for 2022 to 2023. The data analysis technique is a descriptive technique. The results of the study show that the company PT. PID SULUT has not complied with financial accounting standards in terms of the format of the cash flow report. This is because they have not taken into account the differences in the cash flow report. Furthermore, to assess financial performance, there are only 2 effective cash flow ratios, namely the Capital Expenditure Ratio and the Cash to Net Profit Ratio.

Reference this Paper: CASH FLOW STATEMENT ANALYSIS TO ASSESS FINANCIAL PERFORMANCE AT PT. PID SULUT by Decire D. Wagiu, Maykel A. Tampenawas, Harty U.H.L. Koagouw, Novy J. Kasenda, Deisy Lusiana, Selvie J. Nangoy, Amalia N. Ichsan published at: "Scientific Research Journal (Scirj), Volume XIII, Issue III, March 2025 Edition, Page 25-35 ".

Search Terms: Cash Flow Statement, Financial Performance Assessment

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