Application of the Cash Flow Statement in Management Decision Making at Pentol Gapek GGS Food, Kec. Kamal, Kab. Bangkalan

Intan Baiduri, Robiatul Awaliyah, Javier Rizqi Baiturrahman, Mochamad Reza Adiyanto

Abstract


The statement of cash flows reports cash flows during a certain period and is classified by operating, investing and financing activities. classified by operating, investing and financing activities. The application of the cash flow statement allows every business to predict its progress so that the business does not experience losses. This study determines whether cash flow can be used as a basis for management decision making. This research is a qualitative research. The results of the study show that the application of the cash flow statement as a basis for determining company policy, helps GGS Food in making management decisions to be more efficient.


Full Text:

PDF

References


Henry, S. (2012). Management Accounting. Edition III. Star Gate Publishers.

Jusuf, RS (2013). Analysis of the influence of TQM, performance measurement and reward systems on managerial performance. EMBA Journal: Journal of Economic, Management, Business and Accounting Research, 1(3).

Kartikahadi, H. (2020). Financial accounting: based on IFRS-based SAK, book 1. Normalina, T. (2013). Review of the Presentation of Cash Flow Statements at Pt.

Joyci Nusantara Cemerlang.

Sarosa, S. (2012). Basics of qualitative research. Jakarta: Index.

Simangunsong, NTA, Ilat, V., & Elim, I. (2018a). Analysis of Cash Flow Statements as a Tool in Management Decision Making at PT. BPR Prisma Dana Manado. Going Concern: Journal of Accounting Research, 13(02).

Simangunsong, NTA, Ilat, V., & Elim, I. (2018b). Analysis of Cash Flow Statements as a Tool in Management Decision Making at PT. BPR Prisma Dana Manado. Going Concern: Journal of Accounting Research, 13(02).


Refbacks

  • There are currently no refbacks.


____________________________________________________________________________________

Departement of Management ECONOMY AND BUSINESS FACULTY - UNIVERSITAS TRUNOJOYO MADURA

Jl. Raya Telang PO BOX 2 Kamal - Bangkalan, 69162 - Jawa Timur