ANALISIS LAPORAN KEUANGAN PADA PT BPR HASAMITRA DI MAKASSAR

Abstract

This research aimed to analyze the report on cash flow to assess financial performance at PT. BPR Hasamitra. Technique of data collection was questioner and documents. Technique of data analysis was cooperative cash flow Ratio, Adequate cash flow ratio on fluent debt (CKLH), Ratio analysis on Nett Cash flow, analysis adequate cash flow on interest. Based on the fourth ratio of cash flow, it can be concluded that the four cash flow was bad as on the average standard 1 there were only several debts on consumers that increased annually. Therefore the company found difficulties to create cash flow. On the other hand the company increased debt control on consumers to make sure that they were able to pay debt.