Analisis Laporan Arus Kas sebagai Alat Ukur Efektivitas Menilai Kinerja Keuangan pada PT. Bank Perkreditan Rakyat Nusantara Bona Pasogit 18 Perbaungan Kab. Serdang Bedagai

Abstract

The purpose of this study is to know and assess the financial performance and how the role of the company's cash flow statement during the period 2013 to 2014. The type of data used is the secondary data in the form of official documents such as company history, corporate organizational structure, and corporate financial statements. While the data analysis technique used is descriptive analysis techniques. Based on the results of the study note that cash flow in the year 2013 cash flow operating activities of Rp. 1,220,378,122, and in 2014 the cash flow from operating activities amounted to Rp. 1.619.849.303. This is due to the considerable increase in mortgage loans in 2014, which means that the company's performance has increased from the previous year. While the level of liquidity ratio and cash flow adequacy ratio there is a huge decline in value where the company is unable to pay its short-term liabilities. And this shows that the company's performance is declining in 2014 in generating net cash flow.