ANALISIS LAPORAN ARUS KAS DALAM MENILAI KINERJA KEUANGAN PADA KUD LANGGENG DESA MARSAWA PERIODE TAHUN 2020-2023

Abstract

This research aims to analyze cash flow reports in assessing the financial performance of the Langgeng Village Unit Cooperative (KUD) in Marsawa village for the 2020-2023 period. This research uses a descriptive analysis method, where the data used is obtained directly from KUD Langgeng Marsawa Village in the form of annual financial reports which include balance sheets, profit and loss reports, cash flow reports and notes to financial reports.

This research shows that KUD Langgeng's operational cash flow experienced significant fluctuations during the period studied, with a decrease in cash flow in 2021 and 2022, which had an impact on the cooperative's ability. However, in 2023, there will be an increase in cash flow which shows improved financial performance. The results of this research indicate that KUD Langgeng is unable to pay off its current obligations and has a poor ability to pay all its obligations, as well as a good ability to pay interest, a high ability to finance capital expenditures, and a good performance in covering its net profit using net cash flow. from operating activities. This research provides an overview of the importance of more efficient cash flow management to support the continuity and growth of cooperatives