Jusmani Jusmani, Nurmala Nurmala, Emilda Emilda, Andri Eko Putra
{"title":"现金流量表分析为PT. Kalbe Farma Tbk的披露流动性水平","authors":"Jusmani Jusmani, Nurmala Nurmala, Emilda Emilda, Andri Eko Putra","doi":"10.31851/jmwe.v19i4.11024","DOIUrl":null,"url":null,"abstract":"ABSTRAK \n \nSasaran riset yang ingin dicapai melihat perkembangan parameter arus(aliran) kas digunakan yakni rasio Likuiditas Perusahaan pada PT. Kalbe Farma Tbk, penelitian dilakukan secara deskriptif, sedangkan sumber informasi yang dipakai yaitu data sekunder. Prosedur penghimpunan data yang dipakai yaitu dokumentasi. Analisis kualitatif dan kuantitatif dipakai untuk prosedur riset. Teknis analisa data nan dipakai yaitu menghitung likwiditas perusahaan menggunakan informasi arus(aliran) dana pada Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). Setelah dilakukan penelitian, diperoleh hasil bahwa rata-rata likuiditas perseroan tahun 2018 sampai dengan tahun 2020 pada PT. Kalbe Farma Tbk yang dianalisis dengan menghitung Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM) dinyatakan baik dan disebutkan tidak baik yang dianalisis dengan Total Rasio Utang (TH). \n \nKata Kunci: arus kas, likuiditas \n \n \nABSTRACT \n \nThe research target to be achieved is to see the development of the cash flow parameter used, namely the Company's Liquidity ratio at PT. Kalbe Farma Tbk, research was conducted descriptively, while the source of information used was secondary data. The data collection procedure used is documentation. Qualitative and quantitative analyzes are used for research procedures. The data analysis technique used is to calculate the company's liquidity using information on the flow of funds in the Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). After conducting research, the results obtained were that the company's average liquidity from 2018 to 2020 at PT. Kalbe Farma Tbk which was analyzed by calculating the Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM) was stated to be good and said to be not good which was analyzed by the Total Debt Ratio (TH). \n \nKeywords: cash flow, liquidity","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analisis Arus Kas Sebagai Ukuran Tingkat Likuiditas Perseroan Pada PT. Kalbe Farma Tbk\",\"authors\":\"Jusmani Jusmani, Nurmala Nurmala, Emilda Emilda, Andri Eko Putra\",\"doi\":\"10.31851/jmwe.v19i4.11024\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRAK \\n \\nSasaran riset yang ingin dicapai melihat perkembangan parameter arus(aliran) kas digunakan yakni rasio Likuiditas Perusahaan pada PT. Kalbe Farma Tbk, penelitian dilakukan secara deskriptif, sedangkan sumber informasi yang dipakai yaitu data sekunder. Prosedur penghimpunan data yang dipakai yaitu dokumentasi. Analisis kualitatif dan kuantitatif dipakai untuk prosedur riset. Teknis analisa data nan dipakai yaitu menghitung likwiditas perusahaan menggunakan informasi arus(aliran) dana pada Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). Setelah dilakukan penelitian, diperoleh hasil bahwa rata-rata likuiditas perseroan tahun 2018 sampai dengan tahun 2020 pada PT. Kalbe Farma Tbk yang dianalisis dengan menghitung Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM) dinyatakan baik dan disebutkan tidak baik yang dianalisis dengan Total Rasio Utang (TH). \\n \\nKata Kunci: arus kas, likuiditas \\n \\n \\nABSTRACT \\n \\nThe research target to be achieved is to see the development of the cash flow parameter used, namely the Company's Liquidity ratio at PT. Kalbe Farma Tbk, research was conducted descriptively, while the source of information used was secondary data. The data collection procedure used is documentation. Qualitative and quantitative analyzes are used for research procedures. The data analysis technique used is to calculate the company's liquidity using information on the flow of funds in the Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). After conducting research, the results obtained were that the company's average liquidity from 2018 to 2020 at PT. 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引用次数: 0
摘要
用于确定现金流通量参数的使用情况的抽象研究对象是PT. Kalbe Farma Tbk的公司流动性比，研究是描述的，使用的信息来源是次要数据。编译程序即文档使用的数据。用于研究程序的定性和定量分析。公司使用的数据分析技术,即计算likwiditas使用电流(信息)流动资金在操作现金流Ratio(穗),现金流覆盖Ratio to利益(CKB), Capital Expenditure Ratio (PM),债务总额Ratio (TH)。一旦获得了做研究,结果平均流动性perseroan 2018年到2020年的分析和计算的PT。Kalbe药学Tbk操作现金流Ratio(科),现金流覆盖Ratio到利益(CKB), Capital Expenditure Ratio (PM)的分析和表达好的不提到债务总额的比例(TH)。关键词:现金流动、资产流动、研究目标实现的研究目的是查看现金流动参数的发展、公司的流动性程度、研究是对其描述的，而使用的信息资源则被泄露。数据收集过程使用是文档。qqe和quantitative analyzes是过去for research procedures)。使用技术分析数据分析将公司的流动性运用在操作现金流速(AKO)、现金流动覆盖范围内的信息进行权衡。conducting research, the results死后获得是那个公司的平均流动性,从2018年到2020年间at PT . Kalbe药学Tbk哪种是analyzed由计算操作现金流Ratio杂志》(穗),现金流覆盖Ratio到利益(CKB), Capital Expenditure Ratio (PM)是stated to be good和对被《祝哪个音符是analyzed说债务总额Ratio (TH)。现金流动，流动性
Analisis Arus Kas Sebagai Ukuran Tingkat Likuiditas Perseroan Pada PT. Kalbe Farma Tbk
ABSTRAK
Sasaran riset yang ingin dicapai melihat perkembangan parameter arus(aliran) kas digunakan yakni rasio Likuiditas Perusahaan pada PT. Kalbe Farma Tbk, penelitian dilakukan secara deskriptif, sedangkan sumber informasi yang dipakai yaitu data sekunder. Prosedur penghimpunan data yang dipakai yaitu dokumentasi. Analisis kualitatif dan kuantitatif dipakai untuk prosedur riset. Teknis analisa data nan dipakai yaitu menghitung likwiditas perusahaan menggunakan informasi arus(aliran) dana pada Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). Setelah dilakukan penelitian, diperoleh hasil bahwa rata-rata likuiditas perseroan tahun 2018 sampai dengan tahun 2020 pada PT. Kalbe Farma Tbk yang dianalisis dengan menghitung Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM) dinyatakan baik dan disebutkan tidak baik yang dianalisis dengan Total Rasio Utang (TH).
Kata Kunci: arus kas, likuiditas
ABSTRACT
The research target to be achieved is to see the development of the cash flow parameter used, namely the Company's Liquidity ratio at PT. Kalbe Farma Tbk, research was conducted descriptively, while the source of information used was secondary data. The data collection procedure used is documentation. Qualitative and quantitative analyzes are used for research procedures. The data analysis technique used is to calculate the company's liquidity using information on the flow of funds in the Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). After conducting research, the results obtained were that the company's average liquidity from 2018 to 2020 at PT. Kalbe Farma Tbk which was analyzed by calculating the Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM) was stated to be good and said to be not good which was analyzed by the Total Debt Ratio (TH).
Keywords: cash flow, liquidity
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