TINJAUAN ARUS KAS OPERASIONAL MENURUT PSAK 2 PADA PT PP LONDON SUMATRA INDONESIA, TBK

• Main Author: Afni Rizkina, (Author)
• Format: Book
• Published: 2020-06-24.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/8474/1/ABSTRAK.pdf; http://repository.upnvj.ac.id/8474/13/AWAL.pdf; http://repository.upnvj.ac.id/8474/3/BAB.1.pdf; http://repository.upnvj.ac.id/8474/4/BAB.2.pdf; http://repository.upnvj.ac.id/8474/5/BAB.3.pdf; http://repository.upnvj.ac.id/8474/6/BAB.4.pdf; http://repository.upnvj.ac.id/8474/7/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/8474/10/RIWAYAT%20HIDUP.pdf; http://repository.upnvj.ac.id/8474/11/LAMPIRAN.pdf
• Keywords: HF5601 Accounting; HG Finance; HJ Public Finance

The making of this final project has the purpose of conducting a review by knowing each component in the cash flow of the operational activities of PT Perkebunan London Sumatra Indonesia, Tbk. The cash flow statement resentation method used is the direct method by disclosing the main components of cash disbursements and cash receipts. Components contained in the cash flow of operational activities of PT Perusahaan Perkebunan London Sumatra Indonesia, Tbk following PSAK 2, namely cash receipts from customers, cash payments to suppliers, cash payments to employees, payment of expenses for operating expenses, receipt of interest income, tax refunds and payment of corporate income tax. The year of cash flow statements that becomes a comparison in conducting the review is 2019 and 2018. Based on the review conducted with the main theoretical basis of PSAK 2 on the cash flow statement, it can be concluded that PT Perusahaan Perkebunan London Sumatra Indonesia, Tbk in the presentation of cash flow statements using the direct method. Keywords: Cash Flow Statement, Operational Activities, Direct Method