CFM UNTUK EVALUASI AKTIVITAS OPERASIONAL DAN PERENCANAAN PEMBIAYAAN MELALUI ANALISA LAPORAN ARUS KAS

(Studi Kasus Pada UKM YOGITAS)

Abstract

Almost in every country, SMEs increase is followed by an increase of the
number of SMEs failure. This is due to SMEs inability to maintain their
sustainability. The businesses success or failure is closely related to the ability to
manage cash inflows and outflow of business activities. Cash Flow Management
can be done by analyzing the cash flow business ratio. This study aims to reveal
SMEs CFM by conducting a case study on CV.YOGITAS through cash flow
statement analysis. Ratio analysis is done on the cash flow statement that the
author compiled with the record of cash receipts and disbursements in 2016, so it
can evaluating operational activities and financing planning.
The results of cash flow ratio analysis shows CV.YOGITAS does not utilize
cash optimally, so there is still a lot of cash potential that can still be used for
capital expenditure and other investment. By knowing the optimum amount of
cash that must exist, SMEs can know the ability of cash flow to finance
operational activities and cover existing business obligations.

Keywords : Cash Flow Management, evaluating, financing