ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. BANK SUMUT KCP MANDALA BAY PASS

Abstract

ABSTRACT
A good company must have a stable or ideal cash flow, for ideal conditions of cash flow,
income and expenses must be balanced. Cash flows that are not ideal can be grouped into
three problems, namely, cash flow deficit problems, cash flow problems, and cash flow
surplus problems. If cash inflows are smaller than cash outflows, of course, this condition
will bring the company into a cash deficit condition, and this is certainly not good for the
company. Net operating cash flow is positive, investment cash flow and resource cash flow is
negative. This can be said to be ideal and many observers say this is a cash-saving situation,
if the net operating, investment and financing cash flows are negative, then it can be said to
be not ideal or most likely not ideal. This research is a descriptive qualitative research by
raising a phenomenon that occurs in the cash flow statement of PT. Bank Sumut KCP
Mandalaby Pass until 2020. Qualitative research is a type of research in which the discovery
procedure does not use statistical or quantification procedures.From the research results it
can be said that PT. Bank Sumut KCP Mandala by Pass are as follows: Financial
Performance of PT. Bank Sumut KCP Mandala by Pass from 2017-2020 seen from the cash
ratio. ROE, ROA And ROI. Capability on the aspect of the case. ROE, ROA and ROI are
good enough so they can be relied on. In the activity level of the cash flow statement at PT.
Bank Sumut KCP Mandala by Pass, which is seen from the fairly good capital turnover,
which must be watched out for, is the turnover of profits, as well as the turnover of total
assets.
Keywords: Cash Flow, Financial Performance