ANALISIS KINERJA KEUANGAN KSP. DHARMA SARI BUMI PAGUTAN DITINJAU DARI RASIO LAPORAN ARUS KAS

Abstract

This study is entitled "Financial Performance Analysis of KSP. Dharma Sari Bumi Pagutan Viewed From the Ratio of Cash Flow Reports". The type of research used in this study is descriptive research. Data collection techniques carried out in this study were observation, interviews and documentation. The results of this study in general in terms of the ratio of cooperative cash flow statement shows good financial performance, where the ability of cooperatives to meet short-term liabilities is in the range of 10% <15%, cooperative ability to pay commitments (interest, tax, SHU divided) very well, namely above 1 (one) time, cooperatives have the ability to finance capital expenditures and without having to wait for external funding, while the ability of cooperatives in terms of fulfilling all liabilities is not good, because most or above 80% of cash flow free net owned by cooperatives is used for investment.