ANALISIS ARUS KAS TERHADAP FUNGSI PERENCANAAN DAN PENGAWASAN OPERASIONAL PADA PT. JASA MARGA (PERSERO) TBK CABANG MEDAN

Abstract

Abstract

 

Cash Flow Statement is one of the main statements in addition to profit and loss and balance sheet by analyzing the company's cash flow statement can find out the company's function whether the planning and operational supervision functions in the company has been running well this is because the cash flow contains nominal income statement and balance sheet information listed in the income statement is the implementation of the operational budget compiled and the information contained in the balance sheet is the implementation of the financial budget compiled in the company PT. Jasa Marga (Persero) Tbk Medan Branch. The purpose of this study is to observe how the operational planning and supervision functions are applied at PT. Jasa Marga (Persero) Tbk and conducts a cash flow statement analysis of the operational planning and supervision functions at PT. Jasa Marga (Persero) Tbk Medan Branch.The type of data used in this study is quantitative data, namely financial statements. This study uses secondary data sources, namely financial statements consisting of income statements, cash flow statements, financial budgets, and operational budgets of the company's short history, organizational structure of the company. Data collection techniques used in this study were documentation. Data analysis method used in this research is descriptive statistical method, by: analyzing the cash flow statement by comparing the operating budget with the company's financial budget, calculating the plan from being realized and drawing conclusions.The results of this study indicate that the cash flow statement has information on the increase or decrease in cash flow in each operating activity, investment, funding, which supports future budget planning for an increase or decrease in cash flow that reflects the performance achieved by the company so that the company can plan a realistic budget according with the ability or performance of the company.

 

Keywords : Cash Flow Statement Analysis, Planning, Operational Supervision