Analisis Laporan Arus Kas untuk Menilai Kinerja Keuangan pada Koperasi Kredit Sejahtera (Credit Union) Tanjung Marulak Kec. Rambutan Kota Tebing Tinggi

Abstract

The purpose of this study is to know and analyze "Whether the cash flow statement can be used as a benchmark in assessing financial performance and whether the benefits obtained after conducting cash flow statement analysis on Credit Cooperative Prosperous (Credit Union) Tanjung Marulak Kec. Rambutan Kota Tebing Tinggi". The benchmark used in assessing financial performance is Profitability Ratio calculated based on Gross Profit Margin, Net Profit Margin, Return on Equity Capital, Return on Total Assets, Interest Margin on Earning Assets, Interest Margin on Loans, Return on Investment, Operating Profit Margin. The type of research used is descriptive. The data type of this research is qualitative and quantitative data, data collecting technique used is interview technique and documentation study. The data analysis technique used is descriptive, it classifies, analyzes and data obtained. The results of this study indicate that cash flow statement analysis can be used as a benchmark in assessing financial performance by using the ratio of profitability / profitability and benefits obtained after conducting cash flow statement analysis is to assist management in assessing the company's performance and made reference in decision making.