ANALISIS SUMBER DAN PENGGUNAAN KAS KOPERASI KARYAWAN PT BANK SYARIAH MANDIRI

Abstract

Every company as well as cooperatives in running their businesses really need cash, both to finance their daily operations and to make new investments in fixed assets. Cash has an important role in maintaining the smooth operation of cooperatives.
This study aims to determine the causes of changes in cash whether the increase or decrease in cash Cooperative employees of PT Bank Syariah Mandiri period 2017-2018. The research conducted is descriptive quantitative, and the type of data used is secondary data that has been officially published through online media.
The results showed the cash flow in 2017-2018 decreased, due to the source of cash obtained in 2018 was smaller than the acquisition of cash in 2017. Reduced cash in 2018 due to an increase in the amount of cash flow from investment activities including the addition of fixed assets, non-current assets and additional investments in subsidiaries, which amounted to (Rp 1,197,723,047), and a decrease in the amount of Cash Flow from Funding Activities includes a decrease in short-term liabilities, long-term liabilities, principal savings, mandatory savings, reserves, and retained earnings of an amount of (Rp 3,856,494,448) while the Total Cash Flow obtained from Operating Activities is only Rp 3,165,942,812
Despite the reduced cash in 2018 in the cooperative, the Cooperative employees of PT Bank Syariah Mandiri have made financial statements that are presented fairly.