ANALYSIS OF CASH FLOW REPORT ON THE LOCAL GOVERNMENT OF KUANTAN SINGINGI DISTRICT FOR THE 2014-2018 FISCAL YEAR
Abstract
The background of this research is the Cash Flow Report of the Kuantan Singingi Regency Government for the 2014-2018 Fiscal Year. The cash flow statement of the Kuantan Singi Regency Government from 2014-2018 experienced an increase and decrease in cash, this indicated the instability of the regional government's financial performance and needed to be the government's attention in financial management for the following year. And there are still obstacles in the preparation of cash flow reports, the delay in OPD in submitting OPD financial reports so that the consolidation process for preparing cash flow reports is also delayed. The research objective was to determine the results of the analysis of the local government cash flow statements of Kuantan Singingi Regency for the 2014-2018 fiscal year. This type of research conducted by researchers is descriptive qualitative research. The type of data used by researchers is secondary data, which is directly taken from BPKAD. The results of the author's research can be seen that the cash flow growth of the Kuantan Singingi Regency Government in 2014-2018, when viewed from the operating activities, the financial performance of the Singingi Regency Government is good, while the cash flow from investing activities and cash flow from financing activities shows the financial performance of the Kuantan Regency Government. Singingi is not good. From the financing activities, the Government of Kuantan Singingi Regency has experienced a large deficit so that it forces the use of internal and external sources of financing. This indicates that the financial performance of the Kuantan Singingi Regency Government is not good. From the free cash flow analysis, the results obtained during 2014-2018 have a positive balance, this shows that the performance of the Kuantan Singingi Regency government is good even though it has decreased in 2015, but overall the free cash flow of the Kuantan Singingi Regency Government has increased.
