Cash Flow Statement For The Local Government In Indonesia

Abstract

This article reviews the cash flow statement which contains information about the actual cash position in an operational activity. This study is intended to describe the statement of cash flows and financial performance of the company. Furthermore , the cash flow statement is analyzed based on the cash flow ratio to determine the performance of a company . The purpose of this study was to analyze the use of cash flow statements on the financial performance of the company PT. Mayora Indah Tbk for 2 years, 2019 and 2020. The results showed that the company experienced unstable financial performance, based on research using cash flow ratios during the analysis period showed that in 2019 the financial performance position was on a less good scale