Analisis Laporan Arus Kas (Studi Kasus PT. Bosua Asuransi Cabang Jambi Bulan Oktober-Desember Tahun 2018)

Rezagi Meilano, Heriyani, Almizon
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Abstract

This study aims to determine the condition of cash flow in PT. Bosowa Insurance Jambi Branch. if you look at the analysis of the cash flow statement. Data collection is carried out with literature and documentation research techniques. Research methods. by using descriptive analysis methods using cash flow from operating activities, investments, and funding as well as ratio analysis, namely: Operating Cash Flow Ratio (AKO), Cash Coverage Ratio to Current Debt (CKHL), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). The results of this study show that the company's total cash flow during October-December 2018 shows that the company is in a non-liquid condition when assessed in terms of its operational activities. With the ratio analysis that has been carried out, it can be concluded that there is a decrease in cash flow, especially in operating activities every year and the company's ability to overcome its current liabilities still cannot be resolved.This shows that Bosowa Asuransi Jambi Branch was in a bad position during October-December 2018
现金流量表分析(PT. Bosua branch个案研究Jambi月份10 - 12月)
本研究的目的是为了确定PT. Bosowa保险占壁分公司的现金流状况。如果你看一下现金流量表的分析。数据收集是通过文献和文献研究技术进行的。研究方法。采用描述性分析方法,利用经营活动、投资和融资产生的现金流以及比率分析,即:经营现金流量比率(AKO)、现金对流动债务的覆盖率(CKHL)、资本支出比率(PM)、总负债比率(TH)。本研究的结果表明,公司2018年10月至12月的总现金流量表明,在对其经营活动进行评估时,公司处于非流动性状态。通过已经进行的比率分析,可以得出结论,公司的现金流量,特别是经营活动,每年都在减少,公司克服流动负债的能力仍然无法解决。这表明Bosowa Asuransi Jambi分支在2018年10月至12月期间处于不利地位
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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