Cash Flow Statement Research Articles

Presentation of Financial Statements of Non-Profit Oriented Entities based on ISAK 35 at Santo Paskalis Church

In English, the word church is Chruch which comes from the Kuriakon language which means "belonging to God". As a non-profit organization to fund its ministry activities, the church accepts donations from people for the continuity of the congregation. An organization requires accounting to record every activity in one period. The financial statements of non-profit organizations are regulated by ISAK 35. Based on ISAK 35, financial reports produced from the accounting cycle of non-profit-oriented organizations include: statements of financial position, reports of comprehensive income, reports of changes in net assets , statements of cash flows, and notes to financial statements. The object of this research is St. Paskalis Church where interviews and observations were carried out in data collection. So far, St. Paschal Church is still making cash-based reports or only cash in and cash out. In short, a non-profit organization is different from a business entity. Even though non-profit organizations do not focus on making profits, they still face financial problems such as budgets in paying employees, paying bills, electricity and telephone and others.

Financial Statement and Ratio Analysis of Force Motors and Yamaha Motors: An Empirical Study

The money-related investigation is one of the successful apparatuses which is utilized for looking at the current status of the inner company. With the assistance of monetary examination company’s forecasts, their request within the showcase, and companies foresee their future pattern and dangers and challenges confronted by the company too. So for that reason. This ponder distinguishes a comparative money-related examination of force motors and YAMAHA motors both companies make items of transportation which are used in our daily life so ups and down within the economy makes stress sometimes or not on both companies. Companies make items of transportation like tempo, traveler, 17 sitter tempo, and bikes. Scotties .so this paper presented for comparing both company's financial statements such as income statements, balance sheets, and cash flow statements. For further information, the financial ratios also found to better know about it. This study concludes that in Pakistan and India motor companies are earns handsome money and profits by fulfilling the sustainable needs of its customers.

Analisis Laporan Arus Kas dalam Menilai Kinerja Keuangan di Badan Penyelenggara Jaminan Sosial Kesehatan

The background of this research is the cash flow at BPJS Kesehatan has decreased every year due to the company’s expenses exceeding the income earned. This study aims to determine the financial performance of BPJS Kesehatan for the 2017-2021 period by using cash flow liquidity and cash flow flexibility ratios. The object of this research is the BPJS Kesehatan financial report for the 2017-2021 period which includes balance sheet, income statement and cash flow statement. The type of this research used is quantitative research with a descriptive approach. The type of data is secondary data. The results of this study are the cash flow liquidity ratio based on the operating cash flow ratio and the capital expenditure ratio in 2017 is good because it is above standard 1, but in 2018-2021 it shows a poor ratio because it is below standard 1, then the total debt ratio from 2017-2021 shows a poor ratio because it is still below standard 1. Based on the cash flow flexibility ratio, namely the cash flow adequacy ratio and the net free cash flow ratio of 2017-2021 shows a ratio below standard 1 which means BPJS Kesehatan financial performance is not good.

Management Accounting Practices in Cooperatives in Nepal

The present research was carried out on management accounting practices in cooperatives in Narayangarh city with the aim to examine the practices of management accounting in cooperatives. The study is based on mainly primary data which were gathered through direct interviews, questionnaires, and focus group discussions. Only eight cooperatives were chosen as samples for the research study using the judgmental method. The research was analyzed with inferential analysis including simple percentages and chi-square test. The research found out the practice of management accounting like capital budgeting, ratio analysis, activity-based budgeting, and break-even analysis is mostly used in cooperatives. Likewise, segregation of cost, cash flow statement analysis, zero-based budgeting, pricing decisions, and responsibility accounting are the least in practice in Nepalese cooperatives. The cause of non-practicing standard costing is not applicable to service industries like the financial sector. In Nepalese cooperatives, hiring an expert from outside to carry out different managerial activities is almost nil. It is concluded that Nepalese Cooperatives are in the initial state with respect to the application of modern managerial accounting tools and yet they are trying to adopt such tools and techniques more and more to cope with the future expected opportunities and challenges to face due to the globalization effect.

Does the Formal Structure of the Cash Flow Statement have an Impact on the Understanding of the Data Contained In the Report Explaining the Company and Financial Dynamics?

The financial analysis of a company, implemented through ratios alone, can lead to making completely erroneous judgements about the dynamic development of the company's income and expenditure. For this reason, cash flows and the statement that summarises them represent essential elements of the study of the company's financial performance. Various international bodies have addressed this issue since, in most countries, the cash flow statement now identifies one of the elements that make up the financial reporting for the year, on par with the balance sheet and profit and loss. Here we will take a closer look at the central bodies that have addressed this issue and illustrate what has been said about cash flow and the cash flow statement by the American FASB, the IASB, the Italian Civil Code and the Italian Accounting Standards Board. As you will see, all of these bodies propose structures or examples of items requiring the highlighting and re-grouping of needs and sources into three aggregates: operating activities, investing activities and financing activities. Subsequently, we will point out that information limitations characterise these statements.

IMPROVED CASH FLOW STATEMENTS

IMPROVED CASH FLOW STATEMENTS

ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT ASHAHIMAS FLAT GLASS TBK SIDOARJO

Cash is a company asset that plays an important role in financing the company's operational activities. The cash flow statement contains information about the actual cash position in operating business activities. with the cash flow ratio we can analyze how the evolution of the company's financial performance from year to year. The purpose of this study was to determine the use of cash flow statements to assess the financial performance of PT. Ashhimas Flat Glass Tbk Sidoarjo, using a qualitative descriptive method. The results showed that the cash flow ratio showed a low number, meaning that the financial performance of PT. Ashhimas Flat Glass Tbk Sidoarjo is in bad condition. increasing the company's liquidity is important for PT. Ashhimas Flat Glass, Tbk Sidoarjo especially in operational activities which are the company's main activities so that in the future the company's financial performance will increase

Investigating Financial Reporting Practices in Hybrid Financial Institusions in Indonesia

Hybrid financial institutions are sociopreneur organizations that carry out business activities with the aim of making profits and helping the community. Although these financial institutions make significant economic and social contributions to society, their financial reporting models still do not adequately present economic and non-economic information. This study aims to understand how financial reporting practices in financial institutions that have two functions or are often called hybrid financial institutions (profit motive and social motive) in Indonesia, especially in customary financial institutions Lumbung Pitih Nagari (LPN) in West Sumatra. The research design uses a case study at a hybrid financial institution of LPN. LPN is a customary financial institution whose main purpose of establishment is to help people who live in a village. In addition, this financial institution is also required to generate profit. The data collection technique is an in-depth interview with informants consisting of managers, communities, and other stakeholders. The results of this study show that LPN Limau Manis as a hybrid financial institution still uses financial reporting practices that are no different from conventional financial institutions in general. The types of financial statements produced following conventional financial institutions consist of income statements, statements of changes in equity, balance sheets, cash flow statements and notes to financial statements. While information about the social functions they perform is not reported in specific reports. It is only reported in a standard format in the form of social activity reports submitted at the General Meeting.

Peningkatan Kualitas Prinsip Manajemen Perusahaan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Melalui Laporan Arus Kas Terhadap Return Saham

One of the economic indicators in a country is the capital market. Indonesia is one of the countries where the capital market is developing, this is proven by the number of companies listing in the capital market. One of the advantages of capital market activities is stock returns. Stock Return is the income earned by investors for investing funds in the form of shares. This study aims to determine how the effect of cash flow statements on stock returns. As for the object of scrutiny is PT. Astra Agro Lestari Tbk, PT. London Sumatra Indonesia Tbk, PT. Jaya Agra Wattie Tbk. In this study, the indicators used by the authors are cash flow statements from operational activities, investment activities and financing activities. The results showed that partially and simultaneously there is an influence between cash flow on stock returns. Based on the results of research conducted with the t-test, the results obtained that the value of tcount > ttable so that it shows there is an influence between the independent variables on the dependent variable, for the r-test shows that the operational cash flow variable has a moderate effect, the investment cash flow variable has a moderate influence. very low and the funding cash flow variable has a low influence on stock returns. Meanwhile, for the f test, the results obtained that the value of Fcount > Ftable so that it shows that there is an influence between the independent variables on the dependent variable. And for the R2 test, the results obtained are 44% (0.444 x 100%).

USING THE INDIRECT METHOD TO PREPARE THE STATEMENT OF CASH FLOWS FOR DISNEY FOR 2013-2021

ABSTRACT In this paper, we demonstrate the use of the Indirect Method to construct the Statement of Cash Flows for The Walt Disney Company (DIS) for the years 2013 to 2021. We show how to construct the SCF and how to calculate the three primary components of the SCF: Cash Flows from Operating Activities, Cash Flows from Investing Activities, and Cash Flows from Financing Activities. The data are we use are directly from the Form 10-K for DIS from the SEC website EDGAR to calculate (1) cash flow from operating activities, (2) cash flow from investing activities, and (3) cash flow from financing activities. Keywords The Walt Disney Company, Indirect Method Statement of Cash Flows, Cash Flow from Operations, Cash Flow from Investing, Cash Flow from Financing

ANALISIS LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN FOOD & BAVARAGE TAHUN 2017-2020

The statement of cash flows is a summary of cash inflows and cash outflows which in its financial format are divided into groups of operating activities, investing activities and financing activities. The cash flow statement provides information that enables users to evaluate changes in a bank's net assets, financial structure and ability to influence the amount and timing of cash flows in order to adapt to changing circumstances and opportunities.This type of research is descriptive qualitative, namely collecting data. The purpose of this study is to determine the financial performance of Food & Beverage Tbk companies during 2017-2020. The method used is ratio analysis, where the ratios used in this study are the ratio of operating cash flows, the ratio of operating cash flows to interest, the ratio of capital expenditures, the ratio of total debt, and the ratio of cash flows to net income. There are 5 companies that are used as a cash flow ratio analysis, namely PT. Tiga Pilar Sejahtera Food Tbk, PT. Delta Djakarta Tbk, PT. Mayora Indah Tbk, PT. Nippon Indosari Corpindo Tbk, and PT. Ultra Jaya Milk Industry & Trading Company Tbk.

EVALUASI PERUBAHAN SAK ETAP KE SAK EP TERHADAP LAPORAN KEUANGAN PADA KOPERASI BHAKTI KARYA DI PERKEBUNAN SENTOOL, KOTA JEMBER

Cooperatives as one of the entities that use SAK ETAP are expected to know the functions and ease of use of SAK ETAP in preparing financial reports. By using descriptive qualitative, namely collecting data, analyzing data, and concluding data analysis. Collecting data by conducting interviews, documentation and observation. The financial statements in accordance with SAK ETAP consist of, profit and loss statements, balance sheets, cash flow statements, and notes to financial statements which are the basis for the evaluation and presentation of SAK ETAP financial statements. So the results of this study, where the Notes to the financial statements have not been presented by the Cooperative due to a lack of understanding on how to do it and because the reports have been adapted to the needs of those who work within the cooperative rather than compiled according to the relevant ones. ETAP SAK. And still have not implemented SAK EP.

Kesiapan Bumdes Makmur Sejahtera Desa Jabalsari Kecamatan Sumbergempol Kabupaten Tulungagung untuk Mengimplementasikan Standar Akuntansi Keuangan Entitas Privat

The purpose of this study was to analyze the readiness of Village Owned Enterprises Makmur Sejahtera's accounting books, Jabalsari Village, Sumbergempol District, Tulungagung Regency based on Private Entity Financial Accounting Standards. This research is a qualitative research with a descriptive approach. Data were obtained using interviews and documentation and analyzed using the Miles and Huberman model. The results showed that the accounting books at Village Owned Enterprises Makmur Sejahtera, Jabalsari Village, Sumbergempol District, Tulungagung Regency did not refer to Financial Accounting Standards. The financial statements consist of statements of cash flow and profit and loss. Readiness of Human Resources, Finance, Regulations, Infrastructure and Technology shows that Village Owned Enterprises Makmur Sejahtera Jabalsari Village, Sumbergempol District, Tulungagung Regency is ready to implement Private Entity Financial Accounting Standards. Barriers to implementing Private Entity Financial Accounting Standards at Village Owned Enterprises Makmur Sejahtera Jabalsari Village, Sumbergempol District, Tulungagung Regency are the assumption that the application of Financial Accounting Standards has no effect on the company's financial condition and the lack of socialization about the application of financial accounting standards makes business actors still reluctant to apply Financial Accounting Standards in his efforts.
 Keywords: Accounting Bookkeeping, Private Entity Financial Accounting Standards

Analysis of the Company's Cash Flow Statement Kopinian Café

Café is a very popular place for young people today, so many entrepreneurs open up opportunities in this business, but seeing a promising market, entrepreneurs still find it difficult to manage their financial reports. Financial reports are important for a company to know the financial condition of the business being run, and the preparation of non-detailed financial statements will also have a big impact on the company, which causes difficulties in developing a business and including investment capital. With the existence of financial reports on. This writing aims to help the company "Kopinian" Café improve company performance by identifying the company's current financial condition. The cash flow statement method is sourced from the income statement and balance sheet report. This statement of cash flows is prepared with three business activities: cash flows from operating activities, investing activities, and financing activities. Kopinian Café has good management performance, shown by companies that can ideally pay current debts, pay liabilities, and manage inventory turnover.

İHTİYATLILIK İLKESİ İLE LİKİDİTE ORANLARI ARASINDAKİ İLİŞKİ: BIST UYGULAMASI

Bu çalışmada 2005 ve 2020 yılları arasında BIST 30’da işlem gören işletmelerin ihtiyatlılık düzeyleri ile likidite oranları arasındaki ilişki zaman ve kesit verilerinin bir arada analiz edilmesine imkan sağlayan panel veri analizi yöntemiyle test edilmiştir. İhtiyatlılık düzeyinin hesaplanmasında Givoly ve Hayn (2000) tarafından geliştirilen negatif tahakkuk yöntemi kullanılmıştır. Likidite oranlarına ilişkin ise cari oran, likidite oranı (asit test oranı) ve nakit oran verileri kullanılmıştır. Araştırmada kullanılan veriler işletmelerin finansal durum tabloları ve nakit akış tablolarından elde edilmiştir. Verilerin hangi tahminci yöntemiyle analiz edilmesi gerektiğine ilişkin yapılan F testi ve Breusch-Pagan LM testi sonuçlarına göre olasılık değerlerinin p>0,05 olması havuzlanmış veri seti modelinin, sabit veya rassal etkiler modeli karşısında daha etkin sonuçlar vereceğini göstermiştir. Çalışmadan elde edilen sonuçlara göre bağımsız değişkenlerimiz olan cari oran, likidite oranı ve nakit oran değişkenlerinin tümünün olasılık değerinin p>0,05 olması işletmelerin ihtiyatlılık düzeyleri ile kısa vadeli borçlarını ödeme gücünü gösteren cari oran, likidite oranı ve nakit oran arasında anlamlı bir ilişki olmadığını göstermiştir.

Implementasi ISAK 35 dan Penyajian PSAK 109 dalam Laporan Keuangan pada Masjid Al-Muslimun Tulungagung

This study aims to determine the application of ISAK 35 as a standard for presenting financial statements, especially at the Al-Muslimun mosque, Tulungagung Regency, and to determine the presentation of financial statements combined between PSAK 109 and ISAK 35 to facilitate accountability and transparency of the management. The method used is a qualitative method with a case study approach. The data used in the study came from interviews, observations, documentation, and other relevant literature sources. The results of the study indicate that the Al-Muslimun mosque has not implemented ISAK 35 in the presentation of its financial statements. The financial statements are presented simply by only writing down the cash income and usage each month. The reconstruction of the financial statements for Al-Muslimun mosque shows a statement of financial position according to ISAK 35. Still, in the net assets section, it is converted into a balance of funds. Statements of comprehensive income, statements of changes in net assets, statements of cash flows, and notes to financial statements are presented under ISAK 35. Meanwhile, reports of changes in funds and reports of changes in assets under management are presented under PSAK 109.

LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA SEKTOR PERTANIAN YANG TERDAFTAR DI BEI

The purpose of this study is to analyze cash flow statements to assess the financial performance of companies engaged in agriculture listed on the Indonesia Stock Exchange in 2017-2021. The research method used is descriptive qualitative research. The data used is secondary data, namely the complete financial statements of agricultural sector companies, totaling 6 companies listed on the Indonesia Stock Exchange (IDX) using purposive sampling. The analytical technique used is using the cash flow ratio by comparing each cash flow statement from each company engaged in the agricultural sector each year. The results show that the agricultural companies studied in general have good performance, if examined from the ratio of cash flows to interest, capital expenditures, and the ratio of cash flows to net income, but from the ratio of cash flows to current liabilities and total debt, the company the agricultural sector is underperforming

Economic Feasibility, Benefits and Challenges of On-Farm Artisanal Cheese Making in South Africa

There is limited information regarding artisanal cheese making that can help entrepreneurs evaluate business opportunities and make realistic business decisions. The objective of this study was to assess the economic feasibility, benefits and challenges of on-farm artisanal cheese making. A model was designed to evaluate the economic feasibility of processing hard pecorino-style cheese and soft fresh ricotta on four different smallholder farms. The study assumed a small-scale family-owned business with an average herd size of 10 lactating cows, using 80 L of raw milk a day to make cheese. Projected Cash Flow Statement was used to determine the economic feasibility of cheese making. Sensitivity analysis was conducted using a factor of 10% to determine the changes in net cash flows by varying the milk volume, cheese selling price and both. The positive projected cash flow after the sensitivity analysis for the four farms ranged from $24,073.84 to $33,783.5. The breakeven quantity for the four farms ranged from 325.82 kg to 357.88 kg per year.Overall, the results show that artisanal cheese making is economically viable under the given model assumptions. However, the major challenge noted is that most farmers lack knowledge in terms of the processing techniques, market opportunities and production costs involved in cheese making. Access to this information by small-scale milk producers is vital in considering cheese making as a business.

MoneyWise Cash-Flow Simulation Module: Improving Students’ Grade Through Enhanced Personal Financial Planning System

The development of MoneyWise Personal Cash-Flow Simulation Module in teaching and learning focuses on helping students understand the personal financial management elements. The simulation enables the students to experience the essentials of budgeting, record-keeping, valuable tools, and tips on managing cash flows and other related activities in money management. During the simulation, the students have been able to analyse their financial position in various reports, such as the budget template and cash-flow statement. In the meantime, the module will enhance students’ potentials to obtain excellent grades in the personal financial planning course and elevate their skills and readiness to face real-life situations in the future. The findings have shown that the percentage of student’s scores in Part A has increased from 75.9 per cent in semester 20182 to 84.6 per cent in semester 20184. While 80.6 per cent score in 20192 which is above the targeted average, concludes that the objectives have been achieved. The system not only functions as an e-learning material but is also helpful for individuals to record and manage their daily transactions. MoneyWise is an excellent e-learning innovation and relevant financial tool to elevate financial literacy, aligning with the National Strategy for Financial Literacy 2019-2023.

Analisis Rasio Arus Kas Untuk Mengukur Kinerja Keuangan Pada Pt Indofood Sukses Makmur Tbk. Periode 2018-2020


 
 
 
 The purpose of this study was to determine and analyze the financial performance as measured by the cash flow ratio at PT. Indofood Sukses Makmur Tbk. 2018-2020 period. This study uses the following cash flow ratio analysis methods: operating cash flow ratio (AKO), fund flow coverage ratio (CAD), cash to interest coverage ratio (CKB), cash to current debt coverage ratio (CKHL), capital expenditure ratio ( PM), total debt ratio (TH). The type of data used in this research is quantitative data. Sources of data used in this study is secondary data. In the form of a Financial Statement consisting of a Balance Sheet, Income Statement and Cash Flow Statement at PT. Indofood Sukses Makmur Tbk period 2018-2020. The data collection technique used in this study to obtain the data and information needed is a documentation study, namely through the website of the Indonesia Stock Exchange (www.idx.co.id). The author uses quantitative analysis techniques, namely calculating and analyzing the relevant results from the financial statements, using the cash flow statement ratio. The results of the study note that the financial performance of PT. Indofood Sukses Makmur Tbk for the 2018-2020 period shows that there are three cash flow ratios whose values ​​are still below the applicable standard criteria because the company has not been able to meet current obligations and long-term debt on time but the company can cover interest costs, capital expenditures, and is able to pay taxes. of the cash flow generated by the company.