Daftar Isi: ANALISIS CASH FLOW SEBAGAI ALAT UNTUK MENILAI KINERJA KOPERASI PEGAWAI TELKOM (KOPEGTEL) PT. TELEKOMUNIKASI INDONESIA CABANG MALANG

Daftar Isi:

This research is a descriptive case study on Telkom Employees Cooperative (KOPEGTEL) PT. Telecommunications Indonesia Malang depicting or describing objects studied. The title is taken in this study is "Cash Flow Analysis as a Tool for Assessing the Performance of Cooperative Governance Telkom (KOPEGTEL) PT. Telecommunications Indonesia Malang ". The purpose of this study was to assess the performance of official cooperation Telkom using cash flow analysis period of 2008-2011. The data analysis technique used in this study is divided into two cash flow analysis using the indirect method by comparing the statements of cash flows of 2008-2011, the analysis of performance by using the ratio of cash flow consisting of the operating cash flow ratio, capital expenditure and investing ratio, and cash flow return ratio. Based on the analysis above, the financial performance of Telkom Employees Cooperative in 2009 and 2010, either because there is an increase in cash and cash equivalents. But in 2008 and 2011 the company's performance has not been good due to lower cash and cash equivalents due to the cash that is still stuck in accounts receivable, inventories and accounts payable increased.