ANALISIS EFEKTIVITAS PENGELOLAAN DANA PT BANK DKI

Abstract

The cash flow report is an inseparable part of other financial reports, so using it together will provide more precise results for evaluating the sources and use of company cash in all activities carried out by the company. Thus, researchers are interested in conducting research related to cash flow and the effectiveness of fund management at PT Bank DKI. This research aims to determine and analyze whether PT Bank DKI's fund management is effective if measured using the cash flow ratio.

      The data analysis method used in this research is quantitative descriptive, namely by collecting, processing, analyzing and presenting financial report data related to cash flow reports, with Financial Accounting theory. The data collection technique used is by using library research to obtain company cash flow data. The analytical tool used in this research is the cash flow ratio.

      The results of this research indicate that the PT Bank DKI studied is generally effective, this can be seen from the ratio values produced which produce quite high ratio values which are indicated by several ratio values of more than 90% which are caused by high earnings quality, good operational capabilities and minimal accounting adjustments that can affect the difference between net income and cash flow from operations.