ANALISIS ALIRAN KAS TAHUN 2010 - 2011 PADA PT. JAYA PUTRA SEMESTA SAMARINDA

Andi dodi Tisna Amijaya

Abstract


Cash has a very central position in an effort to support the smooth operation of the company . Adequate amount of cash is very important for the smooth running of the business to support its implementation of decisions of strategic importance . Formulation of the problem as proposed ririskiky outline the background of that cash is an important component in the company of PT . Jaya Putra Samarinda Universe . During its development , PT . Jaya Putra Samarinda Universe progressing the sale of electronic goods is increasing. Issues to be raised is whether the cash flow and liquidity PT . Jaya Putra Samarinda Universe in 2010 was higher than 2011? . whereas the purpose of this study was to compare the statements of cash flows PT . Jaya Putra Samarinda Universe if it is liquid or not by looking at the ratio of cash flow and liquidity in 2010-2011 . To see a comparison of cash flow Dapa years 2010 - 2011 and the liquidity ratio in 2010-2011 . Basic theory used in this study is financial accounting and analysis tools are used is Liquidity Ratio and Cash Flow Statement . Based on the analysis and discussion , the conclusions of this study are:
1 . Judging from the statement of cash flows PT . Jaya Putra Samarinda Universe , an increase in net cash and cash amount of cash as well .
2 . And judging by the liquidity ratio PT . Jaya Putra Samarinda Universe , Impaired .
Thus, the hypothesis put forward , that the cash flow of PT . Jaya Putra Samarinda Universe higher in 2010 compared to 2011 was rejected . And hypotheses put forward for liquidity PT . Jaya Putra Samarinda Universe 2010 is higher compared to the year 2011 , be accepted.


Full Text:

PDF

References


Jusuf, Haryono, A. L, 1995, Dasar-Dasar Akuntansi, Jilid 2, Edisi 5, Bagian Penerbit STIE YKPN, Yogyakarta

Munandar, S, 2002, Akuntansi Keuangan dan Manajemen, BPFE, Yogyakarta

Munawir, S, 2002, Akuntansi Keuangan, BPFE, Yogyakarta

Hacket, J. B, 1997, Akuntansi Manajemen, Erlangga, Jakarta

Horngren, T. Charles, 1996, Akuntansi Keuangan, Penerbit Erlangga, Jakarta


Refbacks

  • There are currently no refbacks.