Cash Flow Reports Research Articles

The effect of operating cash flow, investment cash flow, financing cash flow, gross profit margin, and earnings per share on stock prices of Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) 2018–2021

The Indonesian economy continues to grow annually. This is marked by the establishment of many state-owned and foreign companies. With so many companies running in Indonesia, it will certainly promote a level of competitive business competition by business operators so that companies need various plans so that they can always survive in the world of business competition and compete to become market leaders in each of same business fields. Operating cash flow is directly related to the operational activities involved in determining net income in a certain period. These activities are obtained from company income related to transactions that affect profits or losses. Cash Flow Report is a type of financial statement that presents a company's cash flow from operating activities and investments. There are 76 samples of companies listed on the IDX. We can see that companies that have the code ULTJ in 2020-2021 saw an increase in cash flow from operating activities by 16. 22% and there was an increase in earnings per share of 15.63%, but the share price decreased by 1.88%. Therefore, the company was in trouble. Likewise, companies that had the ADES code in 2019-2020 experienced a decrease in cash flow from investment activities by 114.86%, but there was an increase in their share price by 39.71%; therefore, the company was in trouble. Meanwhile, the company code TBLA in the year 2018-2019 saw a decrease in cash flow from financing activities of 67.37% and a decrease in gross profit of 9.03%; however, there was an increase in the share price of 15.03%; therefore, the company was in trouble.

Optimasi Proses Pembuatan Laporan Keuangan dengan Software Akuntansi Manager.io pada Cafe Abang

Manual financial management often hinders the efficiency and accuracy of financial reporting in micro, small, and medium enterprises (MSMEs). Cafe Abang, an MSME in Batam, faces challenges in maintaining effective financial records, which leads to delays and inaccuracies in its financial reports. The purpose of this community service project is to implement Manager.io accounting software as a digital solution for the financial system, enabling the management team to generate accurate and timely basic financial reports. The methods used in this activity include observation, interviews, and training on the software for the owner and manager of Cafe Abang. The results of the service showed that after the implementation of Manager.io, the owner and managers were able to generate income statements, balance sheets, and cash flow reports automatically and accurately, reducing recording errors and enhancing financial transparency.

IMPROVING UNDERSTANDING OF CASH FLOW REPORTS THROUGH ACCOUNTING EDUCATION AT SMKN 16 JAKARTA

Community service activities This aims to increase the understanding of 16 Jakarta vocational high school students regarding cash flow statements through applied accounting education. Cash flow statements are an important component of financial statements, which are often difficult for students to understand, so a more practical and interactive approach is needed. Activities This is done through workshops and case study simulations to introduce the draft basic operating cash flows, investments, and financing. Through this approach, students are invited to directly practice compiling and analyzing cash flow reports. The results of the activity showed an increase in students' understanding of the importance of cash flow statements in financial management. This education not only enriches students' accounting competencies, but also prepares them well to face challenges in the world of work. This program is expected to be sustainable and part of the additional curriculum in schools. Students' enthusiasm and active participation show that more interactive learning methods can increase their motivation and involvement in the learning process. In addition, this program also provides a new perspective for teachers in adopting learning methods that are more relevant to the needs of students and the demands of the world of work.

Analisis Penerapan Penyajian Laporan Keuangan Berdasarkan SAK ETAP Guna Meningkatkan Nilai Relevansi

It is very important for companies to present financial reports in order to increase the relevance value of a company. Researchers conducted research on CV. Agung Jaya. This research aims to find out how to analyze the presentation of company financial reports in accordance with SAK ETAP in order to increase relevance value. This research uses quantitative descriptive. The data sources used were obtained through documentation and interviews. The analysis techniques used are making reports on the cost of production, making profit and loss, making reports on changes in equity, financial position reports, cash flow reports and notes to financial reports. The results of this research are CV. Agung Jaya has not fully prepared financial reports in accordance with SAK ETAP. The recording carried out is not completely efficient and effective. This discrepancy is why researchers present financial reports in accordance with SAK ETAP consisting of profit and loss reports, capital changes reports, financial position reports, cash flow reports, and notes to financial reports. Having financial reports that comply with SAK ETAP can increase the relevance value, making it easier for users of financial reports to provide company information which will result in no wrong decision making.

Implementation of PSAK 109 Concerning Financial Reporting of Zakat, Donation/Charity Accounting at BAZNAS

The main factor causing the failure to achieve the potential for receiving zakat, infaq and alms in zakat management institutions is the lack of public trust in the management institutions, so that guidelines for preparing financial reports are needed, namely PSAK No. 109 concerning accounting for zakat, infaq/alms. The purpose of this study is to reconstruct the financial report of zakat, infak/alms at the National Zakat Agency (BAZNAS), which can then be seen how the financial report is made by BAZNAS. This study uses a descriptive method which is carried out through observation, data collection and direct interviews with the Head of BAZNAS. This study is intended to look at the concepts of recognition, measurement, presentation and disclosure that occur at the National Zakat Agency, and to provide an overview of the financial report of zakat, infak/alms, which then analyzes the conformity of the financial report of zakat, infak/alms at BAZNAS with the applicable standards, namely PSAK No. 109. The results of this study indicate that transparency and accountability in the financial reports of zakat, infak/alms at BAZNAS have been carried out and analyzed based on PSAK No. 109, which consists of five components of financial reports, namely, financial position report, fund change report, managed asset change report, cash flow report, and notes to the financial reports. The National Zakat Agency has been proven to have carried out the bookkeeping process in accordance with the accounting concept in PSAK Number 109 in terms of recognition, measurement, presentation and disclosure.

Application of SAK ETAP in the Financial Statements of Savings and Loans Cooperative

The general background the financial statements of cooperatives are essential for transparent and accountable operations, particularly in non-public entities like Savings and Loans Cooperatives. Specific background the Savings and Loans Cooperative (KSP) "BAHAGIA" has been operating since 1980, but the application of SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) in its financial reporting remains incomplete, particularly in its notes to financial statements and cash flow presentation. Knowledge gap while SAK ETAP provides a standardized framework, many cooperatives, including KSP "BAHAGIA," struggle to fully implement it due to a lack of understanding and technical capacity. This study aims to analyze the extent to which SAK ETAP is applied in KSP "BAHAGIA"'s financial reports, identify gaps in compliance, and offer recommendations for improvement. Results the findings reveal that while KSP "BAHAGIA" adheres to some SAK ETAP requirements, such as balance sheets and income statements, significant discrepancies exist in the notes to financial statements and the exclusion of investment property in cash flow reports. Novelty this research highlights a critical gap in financial reporting for non-public cooperatives, emphasizing the need for targeted education and training for cooperative management in SAK ETAP compliance. Implications the study's recommendations can help KSP "BAHAGIA" and similar cooperatives improve financial transparency, ultimately enhancing member trust and cooperative governance. Highlights: Incomplete SAK ETAP implementation affects financial transparency in cooperatives. Key discrepancies found in notes to financial statements and cash flow reporting. Improved SAK ETAP education for cooperative management is crucial for compliance. Keywords: Financial Reporting, Cooperatives, SAK ETAP, Non-Public Entities, Compliance

Implementasi Akuntansi Pura: Studi Kasus di Pura Khayangan Tiga Desa, Kamiwangi, Kecamatan Toili Barat, Kabupaten Banggai, Provinsi Sulawesi Tengah

The aim of this research is to implement accounting in the preparation of financial reports at Khayangan Tiga Temple, Kamiwangi Village in accordance with Accounting Standards, especially ISAK 35. This research uses a qualitative approach with descriptive methods. The informants in this study were 5 people. In this research, data was collected using observation, interview and documentation techniques. The data analysis techniques in this research are data collection, data reduction, data presentation, and drawing conclusions. The results of this research show that Pura Khayangan Tiga, Kamiwangi Village, has carried out financial records, but it is still done in a simple manner where it is only limited to cash income and expenditure. The financial reports presented are only daily cash reports which are still not in accordance with the Financial Accounting Standards Interpretation (ISAK) No. 35. After presenting the financial report for Khayangan Temple Three Kamiwangi Villages based on ISAK No. 35 produces five financial reports, namely Comprehensive Income Report, Change in Net Assets Report, Financial Position Report, Cash Flow Report, and Notes to Financial Reports.

Implementation of Accounting Software in the Financial Reports of Village-Owned Enterprises Bojonggede Mandiri

There are still many Village-Owned Enterprises (VOE’s) in Indonesia that have not submitted financial reports in accordance with PDTT Village Ministerial Decree No. 136 of 2022. In fact, this is important to pay attention to because the financial reports at Village-Owned Enterprises will be used as economic decision making. This also happened to Village-Owned Enterprises Bojonggede Mandiri, the Village-Owned Enterprises has not submitted financial reports in accordance with the applicable Ministerial Decree. Therefore, the aim of this research is to implement Zahir Apps accounting software to assist in preparing financial reports for Village-Owned Enterprises Bojonggede Mandiri in accordance with PDTT Village Ministerial Decree No. 136 of 2022. The method used in this research is descriptive qualitative. Data collection techniques use two types of data sources, namely primary data and secondary data. Primary data consists of interviews, observations and documentation, while secondary data consists of Village-Owned Enterprises financial reports for the period October 2023 to March 2024. The data validity technique used is the data source triangulation technique and the data analysis technique used is data reduction, data display, and drawing conclusions. The results of this study indicate that VOE’s Bojonggede Mandiri has implemented financial reports in accordance with the applicable Ministerial Decree and Produced a profit and loss financial report, financial position reports and cash flow report using Zahir Apps. However, the VOE’s still doesn’t understand more deeply about the use of Zahir Apps. Namely by producing a profit and loss financial report, financial position report and cash flow report. Therefore, the researcher provides a draft Zahir Appa usage guidebook for VOE’s to use as a reference in preparing financial reports using Zahir Apps.

PENGARUH NON PERFOMING LOAN (NPL) TERHADAP RETURN ON ASSET (ROA) PADA BANK MANDIRI,TBK

This research aims to find out the influence of Non-Performing Loans (NPL) on ROA at Bank Mandiri. Correlational quantitative research is the research method used. Financial reports, profit and loss statements, balance sheets and cash flow reports for the years 2013–2022 are the research samples. For this particular case, purposive sampling was used. The relationship between the NPL variable and ROA was tested using simple linear regression, correlation coefficient, coefficient of determination, and two-square t-test. Analysis was carried out using SPSS v.22 software. In line with the high level of non-performing loans faced by banks. This is because the higher NPL level indicates that banks are not managing their credit optimally and are not providing adequate protection to their customers. As a result, the absence of principal and interest payments on credit facilities causes the bank's return on assets to decline along with the increase in the non-performing loan ratio

Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (Sak Etap) pada Laporan Keuangan di Koperasi Karyawan Universitas Hang Tuah Surabaya Periode 2020-2023

Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the form of photos of activities and financial report documents. The findings show that Kopkar UHT's financial reports: presents the components of a balance sheet financial report, a report on the calculation of business results, a report on changes in capital, a recapitulation of income and expenses of USP and USW, a recapitulation of cash loans and bills, a recapitulation of turnover from sales of shop units, photocopy services and canteen services . Meanwhile, according to SAK ETAP, the presentation of financial statements consists of a Balance sheet, performance calculation report, capital changes report, cash flow report, CALK. This means that Kopkar UHT only displays three financial report components. that comply with SAK ETAP

Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (Bumdes) Maduma Desa Palipi Kabupaten Samosir

The aim of this research was to find out whether BUMDes Maduma Palipi village had implemented generally accepted accounting principles. The types of data used in this research are primary data and secondary data. Primary data is data obtained from interviews with BUMDes administrators regarding the history of the establishment of BUMDes, the recording system implemented by BUMDes, accounting policies implemented by BUMDes and regarding BUMDes activities. Secondary data is data obtained by collecting data that has been compiled by BUMDes administrators, such as balance sheets and profit and loss.In analyzing the research data, the author used a descriptive method, namely data obtained from the company was then arranged in such a way and analyzed based on relevant theories and then conclusions were drawn.Based on the research results, it was found that the basis for recording was carried out using an accrual basis. BUMDes Maduma Palipi village has not yet implemented the accounting stages completely. BUMDes Maduma Palipi village only presents a balance sheet and profit and loss report. BUMDes Maduma Palipi village does not present capital change reports, cash flow reports or notes to financial reports. From the results of this research, researchers can conclude that the application of accounting at BUMDes Maduma Palipi village is not in accordance with generally accepted accounting principles.

Implementation of ISAK No. 35 on the presentation of financial statements of non-profit-oriented entities (Study at GMIM Bukit Hermon Malalayang)

ISAK No. 35 can be used as a reference in preparing non-profit-oriented financial reporting. One non-profit oriented entity is a church, in this case, the Evangelical Christian Church in Minahasa (or often called GMIM). This study was carried out at GMIM Bukit Hermon Malalayang which is located in Malalayang District, Manado City. This study aims to examine the preparation of church financial reports based on ISAK No. 35 at GMIM Bukit Hermon Malalayang. The study method used is a qualitative approach based on case studies. The results show that the presentation of GMIM Bukit Hermon Malalayang's financial reports has not implemented ISAK No. 35 concerning the presentation of financial statements of non-profit-oriented entities. However, financial reporting is simply based on the GMIM Synod Treasury Supervision and Management Service Guidelines. During the 2023 period, financial reporting has been adjusted to ISAK No. 35 which consists of a comprehensive income report, change in net assets report, financial position report, cash flow report and notes to financial reports.

TAX BURDEN: APPROACHES TO DETERMINATION AND THEIR INFORMATION SUPPORT

Analysis of tax burden is importantfor assessing the effectiveness of tax policy of the state, tax management of enterprises, is an indicator of the level of tax security of all economic entities and the indicator by which tax authorities carry out tax control of taxpayers. Tax burden scientists consider on the macro-(level of tax burden on the economy in general) and micro-level (the level of the load on the enterprise). At the macro level, it is advisable to determine the level of the total tax burden as the ratio of the amount of tax revenues to the consolidated budget of Ukraine and the revenues of the single social contribution to GDP, as well as the share of tax payments of the integrated budget in GDP, the proportion of social payments in GDP and the rate of growth of these indicators. Analysis of the level of tax burden in Ukraine showed that in 2022 in the conditions of Russia’s full-scale war, GDP at market prices decreased by 4.92%, and the amount of tax payments of the reduced budget increased by 9.89%. In 2020, due to the introduction of quarantine in order to prevent the spread of acute respiratory disease COVID-19 in Ukraine, the GDP growth rate was low (5,53%), and the rate of growth of tax payments was high (15,71%). At the enterprise level, the analysis can be carried out according to the indicators of the total tax burden, tax burdens on income, expenditure, on cash flows, as well as tax on all taxes paid and SSC separately. The source of information for determining the indicators is the Financial Results Report (the aggregate income report and the Cash Flow Report (by direct method). In the system of electronic administration of taxes and duties by the tax authorities, monitoring of indicators-criteria of high-risk tax burden is carried out, according to which the payers canbe included in the plan-chart of checks: the level of payment of income tax and VAT. If the indicators are below 50 and more percent of the level of payment of the relevant tax for the industry, the enterprise falls into the plan-chart of inspections. Theinformation source for determining the level of payment of taxes is the Income Tax Declaration and the VAT tax declaration. Indicators of the level of tax payments by industries are published on the website of the State Tax Service of Ukraine. Also, the tax service determines indicators-indicators of unconditional registration of taxpayers, among which is the indicator of tax burden D, which is automatically formed in the Monitoring System of risk assessment criteria (MSRAC) of the Electronic Cabinet of Taxpayers or can be calculated from the data of the turnover and balance of enterprises. Monitoring of indicators of tax burden on the part of tax authorities is of paramount importance for monitoring compliance of taxpayers with tax legislation and implementation of the tax policy of the state to fill the budget with tax revenues.In the tax management of enterprises, the analysis of tax burden indicators is intended to find out the degree of their compliance with the established limits, industry indicators in order to take timely optimization decisions and avoid checks, penalties and the need to pass the procedure of unlocking tax charges.

ANALISIS ARUS KAS UNTUK PENGAMBILAN KEPUTUSAN PADA CV ELSA MANDIRI ABADI

The cash flow report is a very important part of a company which describes the amount of cash receipts and expenditures. The cash flow report consists of operating activities, investment activities, and financing activities. To maintain the continuity of the company, a cash flow is very necessary and the company can read the cash flow calculations for decision making. The research aims to find out whether information on cash flow from operating activities is a step in making company management decisions. The research was carried out at CV Elsa Mandiri Abadi, located on Jalan Setia Budi, Klegen Madiun. The type of research is descriptive qualitative. The results of the research are the adequacy of the company's operating cash flow to meet all its needs is quite good. The results of the overall ratio calculation are an analysis of the ratio of operating cash flow to current debt, the ratio of operating cash flow to total debt, the interest coverage ratio the ratio of cash flow to net profit, and the quality ratio. sales for 3 periods in the company that cash flow can be used as a management decision-making tool because the results are positive. Management decision-making includes: 1) Consider purchasing fixed assets; 2) Fixed assets that are not useful should be sold to be realized as cash; and 3) Companies need to reduce expenditure items and make efficiencies to increase profit margins

ANALISIS PENERAPAN PSAK 101 TENTANG PENYAJIAN LAPORAN KEUANGAN SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN SYARIAH PADA PT BANK SYARIAH INDONESIA (SURADE) DAN BAZNAS KABUPATEN SUKABUMI

This study aims to determine how the implementation of PSAK 101: presentation of Islamic financial statements on Islamic entities that have been mentioned in PSAK 101 which includes Bank, Insurance, Waqf and Amil entities. This research was conducted on Bank and Amil entities, case studi on BAZNAS Sukabumi Regency and Bank Syariah Indonesia Tbk (Surade). The method used in this study is a qualitative descriptive method. Where the researcher is the key instrument, and the data collection technique is done by triangulation (combined) data is inductive/qualitative. From the results of the studi, it was concluded that PT Bank Syariah Indonesia Tbk (Surade) was not in accordance with PSAK 101, there were several formats and account names that were not appropriate. And does not explain cash flow reports, reports on changes in equity, reports on receipts and distribution of zakat funds, report on receipts and uses of benevolent funds, and CALK. Meanwhile, BAZNAS Sukabumi Regency is in line with PSAK 101. However,there are several formats and account names that do not match. Also, there is not report on changes in assets under management.

ANALISA KELAYAKAN RENCANA PEMBELANJAAN MODAL (CAPEX) PT UNITED TRACTORS TBK (UNTR) DALAM RANGKA MENGANTISIPASI PROYEKSI PERTUMBUHAN BISNIS PERUSAHAAN

The purpose of this study is to determine the performance of PT United Tractors Tbk through cash flow analysis that can be used as a decision-making tool by company and investors. Research approach to be used is quantitative descriptive, data used for analysis is secondary data, which is cash flow reports collected from the website of PT United Tractors Tbk. Data were analyzed using 8 cash flow ratios, namely: ration of operating cash flow, cash flow coverage ratio, interest coverage ratio of the cash, the cash coverage ratio of current liabilities, capital expenditure ratio, the ratio of total debt, the ration of net cash flow and free cash flow adequacy ratio. The results of the analysis indicate that the company's financial performance from 2017 to 2021 ratio generated tends to be deprived, where it seen from 5 ratios are on low average

OBSERVATIONS ON THE STATEMENT OF CASH FLOWS

Cash flow management requires clear information, which is compiled by organizations in accordance with international accounting standards. However, from the point of view of decision-making, the published cash flow reports are not always fully usable by the stakeholders. The article presents the possibilities of making decisions on cash flows and the ways of increasing companies financial stability based on it.

Examining the Implementation of PSAK 109 on Financial Reporting for Zakat, Infak, and Sedekah Accounting at BAZNAS/LAZIS DKI Jakarta

The realization of zakat, infaq and sedekah (ZIS) collection in Indonesia is still relatively low compared to its potential, the main causal factor is the low level of public trust in ZIS management organizations. The implementation of PSAK 109 in ZIS management organizations can improve accountability, transparency, and public trust. The purpose of this study is to analyze the financial statements of zakat, infaq and sedekah management at BAZNAS DKI Jakarta, so that it can be seen how the financial statements of BAZNAS DKI Jakarta are recorded, and to assess the extent to which the accounting process of its financial statements is in accordance with PSAK 109. This study involves qualitative research methodology, and is descriptive in nature which is conducted by observing data on the financial statements of BAZNAS DKI Jakarta and direct interviews with the leaders of BAZNAS DKI Jakarta. Based on the existing indicators and the analysis conducted, the results of this study indicate that the accounting process carried out starting from the process of recognition, measurement, presentation and disclosure is in accordance with PSAK 109. In the presentation in the form of financial reports in the form of financial position reports, fund change reports, cash flow reports, and notes to the financial reports prepared by BAZNAS DKI Jakarta, it is in accordance with PSAK No. 109 concerning accounting for zakat, infak and sedekah.

Implementasi ISAK 35 Sebagai Standar Penyusunan Laporan Keuangan pada Madrasah Diniyah Ula dan Wustho Baiturrahman Kumbang Jangkar Situbondo

The aim of this research was to identify the results of implementing financial reports based on ISAK 35 in non-formal religious education public organizations, namely Madrasah Diniyah Ula and Wustho Baiturrahman Kumbang Anchor Situbondo. This research used a descriptive qualitative method with data collection techniques through observation, interviews and documentation at Madrasah Diniyah Ula and Wustho Baiturrahman Kumbang Anchor Situbondo. The conclusion of this research was that the financial report form of Madrasah Diniyah Ula and Wustho Baiturrahman Kumbangsari still uses a simple method, namely only in the form of recording cash inflows and cash outflows and including descriptions of transactions that had occurred, not yet implementing the applicable financial reporting guidelines, namely ISAK 35 which included Comprehensive Income Report, Cash Flow Report, Net Asset Change Report, Financial Position Report (Balance Sheet), and Notes to Financial Reports (CaLK).

Analisis Laporan Keuangan Pondok Pesantren Assalafi Al-Fithrah Surabaya berdasarkan ISAK 35

The aim of this research is to find out how financial reporting and implementation of financial reports are based on ISAK 35 at the Assalafi Al-Fithrah Islamic boarding school. The method used in this research is a qualitative method using a qualitative descriptive approach. In analyzing financial reports based on ISAK 35, several main foundations underlying ISAK 35 are used, namely, the basic accounting framework, accrual principles, income realization principles, fairness principles, and international accounting standards. The results of this research indicate that the Financial Position report at the Assalafi Al-Fithrah Islamic Boarding School has complied with the ISAK 35 principles in preparing the financial position report; Assalafi Al-Fithrah Islamic Boarding School has not implemented comprehensive income reporting; There are deficiencies in the report on changes in net assets; The cash flow report is in accordance with ISAK 35 principles; The notes to the financial report of the Assalafi Al-Fithrah Islamic Boarding School include a detailed explanation of each account, and this is in accordance with ISAK 35 principles.