Analisis Laporan Arus Kas sebagai Alat Bantu dalam Pengambilan Keputusan Investasi pada Koperasi Kredit CU. Abadi Kabupaten Tobasa

Abstract

This study aims to determine whether Effective Cash Flow Statement Analysis has been applied as a Tool in Decision Making Investment in Credit Cooperatives CU. Eternal Tobasa Regency. The type of this research is descriptive research. The population in this study is the entire report of cash flow analysis as a tool in making investment decisions on CU cooperatives. Abadi Tobasa Regency in 2015 and 2016. The types of data used are qualitative and quantitative data. Primary data source in this research is the result of interview, observation and test result. Sources of secondary data in this research is data obtained indirectly in the form of books, records and evidence that already exist. Data analysis technique used in this research is descriptive technique. The variables used in this research is to analyze the cash flow statement as a tool in making investment decisions on Cooperative CU. Eternal Tobasa Regency. The results showed that the cash flow of cooperative CU. Abadi is good in controlling the activity of operating cash flows and in investment activities so that in pengambillan decisions in managers have been good and effective.